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TRATON SE

Quarterly Report May 4, 2022

272_10-q_2022-05-04_c3d83725-fbd8-4fd5-b223-05ec6169fe67.pdf

Quarterly Report

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3M 2022

INTERIM STATEMENT A S O F M A R C H 3 1 , 2 0 2 2

AT A GLANCE

Incoming
orders up by
17%
Unit sales
12%
higher with
67,767 trucks
and buses
Sales revenue increased
by 30% to around
€8.5
Adjusted operating result
down by €114 million to
€402
million
Decrease in
adjusted
operating return
on sales to
4.7%
TRATON GROUP billion
Trucks and buses (units) 3M 2022 3M 2021 Change
Incoming orders 95,594 81,742 17%
Unit sales 67,767 60,315 12%
of which trucks 57,575 51,318 12%
of which buses 5,929 3,093 92%
of which MAN TGE vans 4,263 5,904 –28%
TRATON GROUP
Sales revenue (€ million) 8,525 6,544 30%
Operating result (€ million) 355 155 200
Operating result (adjusted) (€ million) 402 516 –114
Operating return on sales (in %) 4.2 2.4 1.8 pp
Operating return on sales (adjusted) (in %) 4.7 7.9 –3.2 pp
Earnings per share (€) 0.84 0.26 0.59
Employees 1 98,461 97,235 1,226
TRATON Operations
Sales revenue (€ million) 8,363 6,437 30%
Operating result (€ million) 424 151 273
Operating result (adjusted) (€ million) 441 512 –71
Operating return on sales (in %) 5.1 2.3 2.7 pp
Operating return on sales (adjusted) (in %) 5.3 8.0 –2.7 pp
EBITDA (adjusted) (€ million) 1,117 813 304
Primary R&D costs (€ million) 421 291 44%
Capex (€ million) 229 160 43%
Net cash flow (€ million) 139 753 –613
Net liquidity/net financial debt (€ million) 1 –1,513 –1,694 181
TRATON Financial Services
Sales revenue (€ million) 297 205 45%
Operating result (€ million) 41 51 –9
Operating result (adjusted) (€ million) 71 51 21
Operating return on sales (in %) 13.8 24.6 –10.8 pp
Operating return on sales (adjusted) (in %) 24.0 24.6 –0.7 pp
Return on equity (in %) 9.3 20.6 –11.2 pp

1 As of March 31, 2022, and December 31, 2021

CONTENTS

Course Of Business

4

Material Events

5

Incoming Orders and Unit Sales by Country, TRATON Operations

6 Sales Revenue by Product Group

7 Operating Result (Adjusted) of the TRATON GROUP

8

Segments of the TRATON GROUP

10

Net Cash Flow

11

Capex, TRATON Operations

11

Primary Research and Development Costs, TRATON Operations

11

Net Liquidity/Net Financial Debt

12

Opportunities and Risks

13

Report on Expected Developments

Selected Financial Information

15 Income Statement

16 Statement of Comprehensive Income

18 Balance Sheet

20 Statement of Changes in Equity

22 Statement of Cash Flows

24 Contingent Liabilities and Commitments

24 Segment Reporting

26 Events after the Reporting Period

Whether viewed from afar or right up close, nature is a wonderful work of art. Proof of this can be seen in our cover photo, which shows a bird's eye view of the coastline of Senja island in Norway. The TRATON GROUP wants to contribute to preserving the basis of life on our planet for generations to come. That is why, together with our brands, we have committed ourselves to acting responsibly and sustainably.

This Interim Statement was prepared in accordance with section 53 of the Exchange Rules for the Frankfurter Wertpapierbörse (FWB) and does not constitute an interim financial report as defined in International Accounting Standard (IAS) 34 Interim Financial Reporting. It does not contain any related party disclosures and hence departs from the guidance for preparing interim management statements in Sweden proposed by Nasdaq Stockholm. This Interim Statement has not been reviewed by an auditor.

This Interim Statement contains certain forward-looking statements for the remaining months of fiscal year 2022. A range of known and unknown risks, uncertainties, and other factors may result in the actual results, financial position, development, or performance of the TRATON GROUP differing materially from the estimates given here. Such factors include those that TRATON has described in published reports. These reports are available on our website at www.traton.com. The Company does not assume any obligation to update such forward-looking statements or to adapt them to future events or developments.

The figures relating to net assets, financial position, and results of operations were prepared in accordance with International Financial Reporting Standards (IFRSs), as adopted by the European Union. All figures shown are rounded, so minor discrepancies may arise from addition of these amounts. The current definition of the key performance indicators can be found in the annual report published for the previous year. You can download this report from our website at https://ir.traton.com/websites/traton/English/3000/reports-\_-presentations.html.

The latest financial calendar information and dates are available on TRATON SE's website at www.traton.com/financialcalendar.

TRATON GROUP 4 3M 2022 INTERIM STATEMENT COURSE OF BUSINESS

4 Course of Business

15 Selected Financial Information

Material Events

The TRATON GROUP generated sales revenue of €8.5 billion (3M 2021: €6.5 billion) in the first quarter of 2022. Adjusted operating result was €403 million (3M 2021: €516 million), and adjusted operating return on sales amounted to 4.7% (3M 2021: 7.9%).

Persistent supply bottlenecks continued to have a negative impact on the TRATON GROUP's unit sales. The shortages affected all segments but to a varying extent determined by their supplier network, specifications of the individual vehicles, and customer demand.

Worldwide, there was a significant increase in the prices for energy and other commodities, which impacted all TRATON GROUP segments.

The war in Ukraine led to massive supply shortages for truck cable harnesses, particularly at MAN Truck & Bus, which since mid-March have resulted in shutdowns at the truck plants in Munich and Krakow and production stops at other sites. The production of vehicles has been suspended at the joint Scania and MAN Truck & Bus assembly plant in St. Petersburg, Russia, until further notice.

4 Material Events

15 Selected Financial Information

Incoming orders Unit sales
Units 3M 2022 3M 2021 Change 3M 2022 3M 2021 Change
Total 95,594 81,742 17% 67,767 60,315 12%
Trucks 79,529 70,262 13% 57,575 51,318 12%
EU27+3 32,625 40,315 –19% 21,350 24,169 –12%
of which in Germany 7,979 9,406 –15% 5,436 6,587 –17%
North America 26,288 415 > 1,000% 14,119 297 > 1,000%
of which in the USA/Canada 22,823 7 > 1,000% 11,993 4 > 1,000%
of which in Mexico 3,465 408 749% 2,126 293 626%
South America 14,237 15,106 –6% 15,912 16,956 –6%
of which in Brazil 10,708 12,022 –11% 13,152 14,489 –9%
Other regions 6,379 14,426 –56% 6,194 9,896 –37%
Buses 8,474 2,993 183% 5,929 3,093 92%
EU27+3 1,639 967 69% 852 757 13%
of which in Germany 351 314 12% 206 337 –39%
North America 4,043 182 > 1,000% 3,082 189 > 1,000%
of which in the USA/Canada 3,282 2,682
of which in Mexico 761 182 318% 400 189 112%
South America 1,987 1,486 34% 1,504 1,461 3%
of which in Brazil 1,141 1,241 –8% 1,294 1,057 22%
Other regions 805 358 125% 491 686 –28%
MAN TGE vans 7,591 8,487 –11% 4,263 5,904 –28%
EU27+3 7,570 8,365 –10% 4,191 5,806 –28%
of which in Germany 3,127 2,970 5% 1,676 1,541 9%

Incoming Orders and Unit Sales by Country, TRATON Operations

4 Material Events

15 Selected Financial Information

The initial consolidation of Navistar had a significantly positive impact on incoming orders, which increased by 17%. Excluding Navistar, incoming orders would have been 20% below the level of the prior-year quarter. This decline was attributable to the business with trucks and MAN TGE vans, which had seen unusually high demand in the prior-year quarter as economic activity began to pick up again in the aftermath of the COVID-19 pandemic. By contrast, the bus business, and especially the city bus segment, recorded very strong growth in the first quarter of 2022, albeit growth on a very weak prior-year quarter impacted by the COVID-19 pandemic.

In the first quarter of 2022, persistent supply bottlenecks had a negative impact on the TRATON GROUP's unit sales, which increased by 12% during this period. Excluding Navistar, unit sales in the first quarter would have been down 16% year-on-year.

Sales Revenue by Product Group

€ million 3M 2022 3M 2021 Change
TRATON GROUP 8,525 6,544 30%
TRATON Operations 8,363 6,437 30%
New Vehicles 5,053 4,061 24%
Vehicle Services business 1 2,038 1,298 57%
Others 1,273 1,079 18%
TRATON Financial Services 297 205 45%
Corporate Items –135 –98

1 Including spare parts and workshop services

The initial consolidation of Navistar also had a significantly positive impact on sales revenue. Excluding Navistar, sales revenue in the TRATON Operations business area would have been 2% below the prior-year level. The main reason for this decline in sales revenue were the lower unit sales of new vehicles. These were largely offset by factors including the growing Vehicle Services business, which made a considerable contribution to business performance with a share of around one-quarter of total sales revenue. Both the genuine parts business and workshop services recorded significant growth.

In addition to the engines and used vehicles business, other sales revenue also includes Navistar Class 4/5 contract manufacturing for third parties, which largely accounts for the increase in other sales revenue.

Sales revenue in the TRATON Financial Services segment rose very sharply yearon-year. Sales revenue would have grown substantially even without including Navistar's financial services business.

TRATON GROUP

8 Segments of the TRATON GROUP

15 Selected Financial Information

Operating Result (Adjusted) of the TRATON GROUP

TRATON GROUP TRATON Operations TRATON Financial Services Corporate Items
€ million 3M 2022 3M 2021 3M 2022 3M 2021 3M 2022 3M 2021 3M 2022 3M 2021
Operating result 355 155 424 151 41 51 –110 –47
Operating return on sales (in %) 4.2 2.4 5.1 2.3 13.8 24.6
Operating result (adjusted) 402 516 441 512 71 51 –110 –47
Operating return on sales (adjusted) (in %) 4.7 7.9 5.3 8.0 24.0 24.6

Operating result:

At €355 million (3M 2021: €155 million), the TRATON GROUP's operating result rose by €200 million year-on-year. The prior-year quarter had been negatively impacted by expenses of €362 million in connection with the repositioning of MAN Truck & Bus.

Gross profit of €1.5 billion (3M 2021: €1.3 billion) in the first quarter of 2022 was 18% above the level of the prior-year quarter. This increase is due largely to the consolidation of Navistar, including the effects of purchase price allocation, since July 1, 2021. Without the consolidation of Navistar, there would have been a slight year-on-year decline of 3% for the TRATON GROUP and 4% for the TRATON Operations business area. The decline would have been due, in particular, to lower unit sales and sales revenue for TRATON Operations in Russia, Turkey, and Germany, among other countries. The TRATON GROUP's gross margin decreased from 20.0% in the previous year to 18.1% (TRATON Operations: from 19.2% in the previous year to 17.2%), largely due to the consolidation of Navistar. The comparatively lower gross margin of Navistar, which is the result of a different distribution structure, is due to factors including distribution by third-party dealers in the USA. Without the consolidation of Navistar, the TRATON GROUP's gross margin would have declined only slightly to 19.7% (TRATON Operations: 18.8%), despite a significant increase in the prices for energy, commodities, and other bought-in parts, and the production stop at MAN Truck & Bus.

Distribution expenses were up €187 million on the previous year's level, largely due to the €164 million from the initial consolidation of Navistar. Adjusted to exclude the effect of the initial consolidation of Navistar in the amount of €109 million, administrative expenses remained on a level with the previous year thanks to strict cost management. Overall, the ratio of distribution and administrative expenses to sales revenue rose only slightly by 0.6 percentage points to 13.0% (3M 2021: 12.4%).

Other operating result improved very significantly by €265 million. The main driver of this improvement were the expenses for restructuring measures at MAN Truck & Bus, which had been included in the previous year. Offsetting effects in the current reporting period were, in particular, negative effects from the measurement and sales and settlements of foreign currency items in the TRATON Operations business area and higher bad debt allowances on receivables in the TRATON Financial Services segment, primarily in connection with the war in Ukraine.

Operating result (adjusted):

Operating result (adjusted) was €402 million in the reporting period, only €114 million lower year-on-year (3M 2021: €516 million) despite substantial effects from supply bottlenecks and the impact of the war in Ukraine. Adjustments of €362 million had been made in the previous year in connection with the repositioning of MAN Truck & Bus. In the current reporting period, the adjustments of €47 million mainly comprised loss allowances related directly to the war in Ukraine. These included both bad debt allowances on receivables of €30 million in the TRATON Financial Services segment and further loss allowances of €17 million in the TRATON Operations business area.

15 Selected Financial Information

Segments of the TRATON GROUP

Scania Vehicles & Services

3M 2022 3M 2021 Change
Incoming orders (units) 20,988 36,944 –43%
Sales (units) 16,645 23,033 –28%
of which trucks 15,900 22,023 –28%
of which buses 745 1,010 –26%
Sales revenue (€ million) 3,180 3,420 –7%
New Vehicles 1,794 2,160 –17%
Vehicle Services business 1 828 719 15%
Others 558 541 3%
Operating result (€ million) 229 409 –181
Operating result (adjusted) (€ million) 243 409 –167
Operating return on sales (in %) 7.2 12.0 –4.8 pp
Operating return on sales (adjusted) (in %) 7.6 12.0 –4.3 pp

MAN Truck & Bus

3M 2022 3M 2021 Change
Incoming orders (units) 31,676 32,070 –1%
Sales (units) 19,325 23,363 –17%
of which trucks 14,355 16,686 –14%
of which buses 707 773 –9%
of which MAN TGE vans 4,263 5,904 –28%
Sales revenue (€ million) 2,548 2,645 –4%
New Vehicles 1,339 1,460 –8%
Vehicle Services business 1 638 563 14%
Others 570 622 –8%
Operating result (€ million) 55 –290 345
Operating result (adjusted) (€ million) 57 71 –14
Operating return on sales (in %) 2.1 –11.0 13.1 pp
Operating return on sales (adjusted) (in %) 2.2 2.7 –0.5 pp

1 Including spare parts and workshop services

Scania Vehicles & Services recorded sales revenue of €3.2 billion in a difficult market environment. Shortages in the supply of semiconductors and other key components meant that fewer trucks could be produced and sold. This decline was partly offset by the significant growth in the Vehicle Services business, among other things.

As well as the volume-related decline in sales revenue, lower production utilization had a negative impact on operating result. There were also ongoing effects from increased commodity prices and higher development costs due to intensified spending on e-mobility. Write-downs in connection with the war in Ukraine amounted to €14 million. Currency effects, especially the performance of the Swedish krona, had a positive impact.

1 Including spare parts and workshop services

Despite the production stop and supply bottlenecks, MAN Truck & Bus recorded sales revenue of €2.5 billion, which was only slightly below the prior-year period. Declining unit sales of new vehicles were partly offset by a growing Vehicle Services business.

Operating result was impacted by the volume-related decline in sales revenue, as well as by production stops at some plants, higher energy costs, and negative material price developments. These effects were offset by factors such as the positive development of truck margins for both new and used vehicles.

In the first quarter of 2022, adjustments of €2 million were made to operating result. Restructuring expenses of around €1 million (3M 2021: €362 million) were incurred for the repositioning, and loss allowances of €2 million were recognized in connection with the war in Ukraine.

15 Selected Financial Information

Navistar Sales & Services 1
3M 2022
29,863
17,070
14,216
2,854
2,068
1,258
550
260
76
3.7

Volkswagen Caminhões e Ônibus

3M 2022 3M 2021 Change
Incoming orders (units) 13,067 12,750 2%
Sales (units) 14,732 13,989 5%
of which trucks 13,109 12,679 3%
of which buses 1,623 1,310 24%
Sales revenue (€ million) 690 466 48%
New Vehicles 662 447 48%
Vehicle Services business 1 26 19 36%
Others 3 0 > 1,000%
Operating result (€ million) 65 33 33
Operating return on sales (in %) 9.5 7.0 2.5 pp

1 Navistar included from July 1, 2021

2 Including spare parts and workshop services

Navistar Sales & Services posted an operating result of €76 million in the first quarter of 2022. Unit sales of trucks were negatively impacted by shortages in the supply of semiconductors and other key components. These also had a negative effect on operating result.

1 Including spare parts and workshop services

VWCO generated sales revenue of €690 million in the first quarter of 2022, a year-on-year increase of 48%, which resulted from higher unit sales volumes and improved product positioning in Brazil. Exchange rate effects from translation into the Group currency (euros) also had a positive impact.

Operating result was €65 million. This corresponds to an operating return on sales of 9.5%. The revenue-related increase in operating result was partly offset by higher material costs.

15 Selected Financial Information

TRATON Financial Services

3M 2022 3M 2021 Change
297 205 45%
41 51 –9
71 51 21
13.8 24.6 –10.8 pp
24.0 24.6 –0.7 pp
9.3 20.6 –11.2 pp

Operating result decreased by €9 million to €41 million in the reporting period. Excluding Navistar, operating result would have amounted to €19 million.

Bad debt allowances on receivables in connection with the war in Ukraine amounted to €30 million, and operating result was adjusted to reflect this.

Return on equity was 9.3% as of the reporting date. Without Navistar, this figure would have been 6.4%. The year-on-year decrease mainly resulted from the lower operating result.

Net Cash Flow

TRATON GROUP TRATON Operations TRATON Financial Services Corporate Items
€ million 3M 2022 3M 2021 3M 2022 3M 2021 3M 2022 3M 2021 3M 2022 3M 2021
Gross cash flow 860 583 1,067 863 152 141 –359 –421
Change in working capital –1,007 6 –502 152 –574 –231 70 85
Net cash provided by/used in operating activities –147 589 565 1,015 –423 –90 –289 –336
Net cash provided by/used in investing activities
attributable to operating activities
–426 –312 –426 –262 0 0 0 –50
Net cash flow –573 277 139 753 –423 –91 –289 –385

The TRATON GROUP's net cash provided by/used in operating activities fell by €736 million year-on-year to €–147 million. This included €–296 million from Navistar in the first quarter of 2022.

Above all, the higher gross cash flow reflected the €200 million increase in operating result.

The cash tied up in all items of working capital totaled €1.0 billion in the reporting period. This was largely due to the €317 million increase in inventories resulting from, among other things, ongoing supply bottlenecks, as well as to the €214 million increase in receivables. Further negative effects resulted from the €238 million decrease in liabilities and provisions, which was mainly attributable to the production stop at MAN Truck & Bus.

The increase of €113 million in cash used in investing activities attributable to operating activities is primarily due to the initial consolidation of Navistar.

It also includes €52 million from the acquisition of subsidiary Bilmetro AB, Gavle, Sweden, by Scania Vehicles & Services, which was completed in January 2022. Bilmetro AB's financial services business was sold on to Scania Financial Services.

Net cash flow in the TRATON Financial Services segment was impacted especially by the increased liabilities in connection with the higher business volume.

15 Selected Financial Information

Capex, TRATON Operations

The increase in capex by €69 million to €229 million is due largely to the integration of Navistar (€64 million). Navistar invested in constructing new production facilities and expanding existing facilities at its sites in San Antonio, Texas, USA, and Huntsville, Alabama, USA. In the first quarter of 2022, production began at the newly constructed site in San Antonio.

Net Liquidity/Net Financial Debt

Primary Research and Development Costs, TRATON Operations

Research and development costs for the TRATON Operations business area amounted to €421 million (3M 2021: €291 million). The rise largely resulted from the integration of Navistar (€77 million) and higher spending on future technologies.

TRATON GROUP TRATON Operations TRATON Financial Services Corporate Items
€ million 03/31/2022 12/31/2021 03/31/2022 12/31/2021 03/31/2022 12/31/2021 03/31/2022 12/31/2021
Cash and cash equivalents 1,880 2,002 4,367 4,775 196 146 –2,683 –2,919
Marketable securities, investment deposits,
and loans to affiliated companies
90 290 306 302 28 220 –244 –233
Gross liquidity 1,970 2,292 4,673 5,078 224 366 –2,927 –3,152
Total third-party borrowings –18,732 –18,205 –6,185 –6,771 –11,090 –10,177 –1,457 –1,257
Net liquidity/net financial debt –16,762 –15,913 –1,513 –1,694 –10,865 –9,811 –4,384 –4,409

Net financial debt rose by €848 million to €16.8 billion in the first quarter of 2022, driven mainly by net cash flow development. Net financial debt in the TRATON Operations business area reflects the positive net cash flow in the first quarter of 2022.

The loan from Volkswagen International Luxemburg S.A., Strassen, in the amount of €1.0 billion was repaid in the first quarter of 2022. This was partly offset by additional external loans and loans raised from Volkswagen AG amounting to €280 million. The TRATON and Scania European Medium Term Notes Programs issued bonds totaling €875 million and made repayments of €652 million.

15 Selected Financial Information

Opportunities and Risks

The Report on Opportunities and Risks should be read in conjunction with our guidance in the 2021 Annual Report. As in the 2021 Annual Report, we draw attention to the high level of uncertainty associated, in particular, with the war in Ukraine and the future course of the COVID-19 pandemic, as well as the associated availability and costs of certain components and materials (e.g., shortages of cable harnesses and semiconductors, as well as rising commodity and energy prices).

Market

TRATON's business in Russia, Ukraine, and Belarus is being adversely affected by the war in Ukraine. The impact is reflected both in the sales of new and used trucks and in the Vehicle Services business and the Financial Services business area.

It is not currently possible to estimate what impact the war in Ukraine will have on macroeconomic developments in Europe and the rest of the world further down the line. Further growth in inflation and an economic downturn would have a negative impact on the TRATON GROUP.

Products

We have identified supply bottlenecks for critical bought-in parts, in particular cable harnesses. A procurement task force is working on solutions in collaboration with Volkswagen. Together with supply bottlenecks for other key bought-in parts such as semiconductors, as well as potential further price rises for commodities, energy, and bought-in parts, this is resulting in uncertainties for the TRATON GROUP. We are continuing to monitor the network of our suppliers closely so that we can respond swiftly to delays or nondeliveries.

Operations

There are continued considerable risks, not merely from the COVID-19 pandemic, in the event that reclosures or longer lasting closures of plants or critical production areas were to become necessary. For example, the limited availability of critical bought-in parts has already led to production interruptions at MAN. We cannot rule out production interruptions in the future either, including at our other brands.

Legal & Compliance

Legal risks could arise as a result of the sanctions imposed on Russia and the counter-sanctions adopted by Russia, both which are evolving dynamically, as could risks from the nonfulfillment of existing contracts.

Finance

Further loss allowances may become necessary in addition to existing provisions in connection with the war in Ukraine, depending on further developments. These may affect inventories in Ukraine and Russia, customer bad debts, or the Financial Services portfolio.

15 Selected Financial Information

Report on Expected Developments

The forecast for the TRATON GROUP published in the 2021 Annual Report was updated especially in light of the effects of the shortages of truck cable harnesses, which since mid-March have resulted in shutdowns at the MAN Truck & Bus truck sites in Munich and Krakow and production stops at other sites.

However, it remains impossible to predict the effects of the further course of the war in Ukraine with sufficient certainty. Therefore, the risk remains that as this conflict unfolds, it may have a negative impact on the TRATON GROUP's business activities. This may also result in further supply chain bottlenecks.

Moreover, negative effects may still arise if the COVID-19 situation were to deteriorate once more, bringing with it further supply chain difficulties, especially for semiconductors.

We expect that new registrations of medium- and heavy-duty trucks (> 6t or Class 6 through 8 in North America) in the Group's core geographic regions, i.e., in the EU27+3 (defined as the EU27 countries excluding Malta, plus the United Kingdom, Norway, and Switzerland) and the North America regions (defined as the USA, Canada, and Mexico), as well as Brazil, South Africa, and Turkey will continue to record generally positive growth compared with the previous year, with growth rates varying from region to region. However, we are assuming significantly weaker growth compared with our original forecast.

In the bus markets that are relevant for the TRATON GROUP (EU27+3 region, Brazil, and school buses in North America), we continue to project rising demand for 2022, albeit with varied regional developments.

The Navistar acquisition as of July 1, 2021, unlocked potential for additional unit sales of trucks and buses in North America for the TRATON GROUP. The integration of Navistar is reflected in all forecast figures.

Worldwide, we now estimate that sales volumes will rise sharply for all vehicles (including MAN TGE vans) in fiscal year 2022.

Overall, we are expecting a very sharp increase in sales revenue for the TRATON GROUP, largely resulting from higher unit sales and a more advantageous market and product mix.

For 2022, we are forecasting an operating return on sales (adjusted) of between 5.0 and 6.0% for the TRATON GROUP. This forecast includes earnings effects from the Navistar purchase price allocation.

For the TRATON Operations business area, we are anticipating an operating return on sales (adjusted) of between 5.5 and 6.5%.

We expect a return on investment of 7.0 to 8.0%.

The TRATON GROUP's Executive Board still expects net cash flow in the TRATON Operations business area to range between €700 million and €1 billion for fiscal year 2022 due to the ongoing supply shortages and the resulting impact on current assets. This does not include expenses at Scania Vehicles & Services in connection with the EU antitrust proceedings.

15 Selected Financial Information

Actual 2021 Forecast 2022
2021 Annual Report
Forecast 2022
3M 2022
Interim Statement
TRATON GROUP
Sales (units) 271,608 very sharp increase sharp increase
Sales revenue (€ million) 30,620 sharp increase very sharp increase
Operating return on sales (adjusted) (in %) 5.2 5.0–7.0 5.0–6.0
TRATON Operations
Sales revenue (€ million) 30,103 sharp increase very sharp increase
Operating return on sales (adjusted) (in %) 6.3 5.5–7.5 5.5–6.5
Return on investment (in %) 0.8 7.0–9.0 7.0–8.0
Net cash flow (€ million) 1 938 700–1,000 700–1,000
Capex (€ million) 1,125 very sharp increase very sharp increase
Primary R&D costs (€ million) 1,462 sharp increase sharp increase
TRATON Financial Services
Sales revenue (€ million) 964 significant increase sharp increase
Operating return on sales (adjusted) (in %) 26.9 20.0–25.0 20.0–25.0

1 The forecast does not include expenses at Scania Vehicles & Services in connection with the EU antitrust proceedings.

SELECTED FINANCIAL INFORMATION

4 Course of Business

15 Selected Financial Information

15 Income Statement

Income Statement

of the TRATON GROUP for the period January 1 to March 31

€ million 3M 2022 3M 2021
Sales revenue 8,525 6,544
Cost of sales –6,984 –5,235
Gross profit 1,541 1,310
Distribution expenses –773 –586
Administrative expenses –335 –226
Net impairment losses on financial assets –43 –1
Other operating income 1 325 316
Other operating expenses 1 –360 –658
Operating result 355 155
Share of earnings of equity-method investments 34 120
Interest income 45 22
Interest expense –86 –55
Other financial result 223 –6
Financial result 215 81
Earnings before tax 570 236
Income taxes –148 –108
current –130 –141
deferred –18 32
Earnings after tax 422 127
of which attributable to shareholders of TRATON SE 422 129
of which attributable to noncontrolling interests 0 –1
Earnings per share in € (diluted/basic) 0.84 0.26

1 Prior-period amounts adjusted to reflect the current presentation

15 Selected Financial Information

Statement of Comprehensive Income

of the TRATON GROUP for the period January 1 to March 31

€ million 3M 2022 3M 2021
Earnings after tax 422 127
Pension plan remeasurements recognized in other comprehensive income
Pension plan remeasurements recognized in other comprehensive income, before tax 306 197
Deferred taxes relating to pension plan remeasurements recognized in other comprehensive income –95 –39
Pension plan remeasurements recognized in other comprehensive income, net of tax 211 158
Fair value measurement of other equity investments
Fair value measurement of other equity investments, before tax –337 0
Deferred taxes relating to the fair value measurement of other equity investments 52 0
Fair value measurement of other equity investments, net of tax –285 0
Share of other comprehensive income of equity-method investments that will not be reclassified subsequently to profit or loss, net of tax 0 –1
Items that will not be reclassified subsequently to profit or loss –73 157
Currency translation differences
Unrealized currency translation gains/losses 305 –135
Currency translation differences, before tax 305 –135
Deferred taxes relating to currency translation differences 2 –2
Currency translation differences, net of tax 307 –137
Cash flow hedges
Fair value changes recognized in other comprehensive income 15 112
Transferred to profit or loss 10 10
Cash flow hedges, before tax 25 122
Deferred taxes relating to cash flow hedges –9 5
Cash flow hedges, net of tax 16 127
Cost of hedging
Cost of hedging recognized in other comprehensive income 0 –3
Cost of hedging, before tax 0 –3
Deferred taxes relating to cost of hedging 0 1
Cost of hedging, net of tax 0 –2

15 Selected Financial Information

€ million 3M 2022 3M 2021
Share of other comprehensive income of equity-method investments that may be reclassified subsequently to profit or loss, net of tax 2 34
Items that may be reclassified subsequently to profit or loss 324 23
Other comprehensive income, before tax 1 301 215
Deferred taxes relating to other comprehensive income 1 –50 –35
Other comprehensive income, net of tax 251 180
Total comprehensive income 673 308
of which attributable to shareholders of TRATON SE 673 305
of which attributable to noncontrolling interests 0 3

1 Prior-period amounts adjusted to reflect the current presentation

Balance Sheet

Assets of the TRATON GROUP as of March 31, 2022, and December 31, 2021

15 Selected Financial Information

26 Events after the Reporting Period

€ million 03/31/2022 12/31/2021
Noncurrent assets
Goodwill 6,266 6,166
Intangible assets 7,268 7,145
Property, plant, and equipment 8,118 8,060
Assets leased out 6,776 6,924
Equity-method investments 1,315 1,280
Other equity investments 360 660
Noncurrent income tax receivables 92 80
Deferred tax assets 2,077 2,114
Noncurrent financial services receivables 6,098 5,834
Other noncurrent financial assets 333 192
Other noncurrent receivables 495 435
39,197 38,890
Current assets
Inventories 5,950 5,456
Trade receivables 2,619 2,437
Current income tax receivables 168 188
Current financial services receivables 4,427 4,102
Other current financial assets 597 579
Other current receivables 1,399 1,240
Marketable securities and investment deposits 27 226
Cash and cash equivalents 1,880 2,002
17,067 16,230
Total assets 56,264 55,120

Balance Sheet

15 Selected Financial Information

Equity and liabilities of the TRATON GROUP as of March 31, 2022, and December 31, 2021

€ million 03/31/2022 12/31/2021
Equity
Subscribed capital 500 500
Capital reserves 14,295 14,295
Retained earnings 1,899 1,477
Accumulated other comprehensive income –2,578 –2,829
Equity attributable to shareholders of TRATON SE 14,117 13,444
Noncontrolling interests 3 3
14,119 13,446
Noncurrent liabilities
Noncurrent financial liabilities 13,415 12,181
Provisions for pensions and other post-employment benefits 2,349 2,648
Deferred tax liabilities 775 803
Noncurrent income tax provisions 173 157
Other noncurrent provisions 1,552 1,557
Other noncurrent financial liabilities 2,578 2,429
Other noncurrent liabilities 2,051 2,074
22,895 21,849
Current liabilities
Current financial liabilities 5,316 6,024
Trade payables 4,576 4,245
Current income tax payables 155 195
Current income tax provisions 16 5
Other current provisions 3,080 3,103
Other current financial liabilities 2,005 2,045
Other current liabilities 4,100 4,208
19,250 19,825
Total equity and liabilities 56,264 55,120

Statement of Changes in Equity

15 Selected Financial Information

26 Events after the Reporting Period

of the TRATON GROUP for the period January 1 to March 31

Accumulated other comprehensive income
Items that may be reclassified subsequently
to profit or loss
€ million Subscribed
capital
Capital
reserves
Retained
earnings
Currency
translation
Cash flow
hedges
Equity-method
investments
Balance as of 01/01/2021 500 19,995 –4,479 –2,005 –115 –104
Earnings after tax 129
Other comprehensive income, net of tax –137 126 34
Total comprehensive income 129 –137 126 34
Other changes 0 35
Balance as of 03/31/2021 500 19,995 –4,350 –2,142 12 –35
Balance as of 01/01/2022 500 14,295 1,477 –1,984 –20 3
Earnings after tax 422
Other comprehensive income, net of tax 307 16 2
Total comprehensive income 422 307 16 2
Balance as of 03/31/2022 500 14,295 1,899 –1,677 –5 5

Statement of Changes in Equity

of the TRATON GROUP for the period January 1 to March 31

15 Selected Financial Information

Remeasurements
of pension plans
Equity-method
investments
Other equity
investments
Equity
attributable to
shareholders of
TRATON SE
Noncontrolling
interests
Total
–1,054 186 15 12,939 230 13,169
129 –1 127
153 –1 0 176 4 180
153 –1 0 305 3 308
–35 0 0
–901 150 15 13,243 233 13,476
–745 –7 –76 13,444 3 13,446
422 0 422
211 0 –285 251 0 251
211 0 –285 673 0 673
–534 –6 –361 14,117 3 14,119
Accumulated other comprehensive income
Items that may not be reclassified subsequently
to profit or loss

15 Selected Financial Information

Statement of Cash Flows

of the TRATON GROUP for the period January 1 to March 31

€ million 3M 2022 3M 2021
Cash and cash equivalents as of 01/01 2,002 1,714
Earnings before tax 570 236
Income taxes paid –135 –132
Depreciation and amortization of, and impairment losses on, intangible assets, property, plant, and equipment, and investment property 1 320 237
Amortization of, and impairment losses on, capitalized development costs 1 84 67
Depreciation of products leased out 1 300 277
Change in pension obligations –26 –6
Earnings on disposal of noncurrent assets and equity investments –5 11
Share of earnings of equity-method investments –33 –120
Other noncash income/expense –216 13
Change in inventories –317 –487
Change in receivables (excl. financial services) –214 –240
Change in liabilities (excl. financial liabilities) –135 743
Change in provisions –103 431
Change in products leased out –102 –209
Change in financial services receivables –135 –231
Net cash provided by/used in operating activities –147 589
Capital expenditures in intangible assets (excl. capitalized development costs) and in property, plant, and equipment –230 –161
Additions to capitalized development costs –131 –79
Capital expenditures to acquire subsidiaries –52
Capital expenditures to acquire other investees –24 –78
Proceeds from the disposal of intangible assets, property, plant, and equipment, and investment property 11 5
Change in marketable securities and investment deposits 200 –1,550
Change in loans 2 1
Net cash used in investing activities –224 –1,861

1 Net of impairment reversals

15 Selected Financial Information

15 Income Statement
-- ---------------------
€ million 3M 2022 3M 2021
Proceeds from the issuance of bonds 875 3,371
Proceeds from the issuance of Schuldscheindarlehen 275
Repayment of bonds –652 –989
Loans extended by Volkswagen AG 280
Loan repayment to Volkswagen AG and Volkswagen International Luxemburg S.A. –1,049 –1,000
Change in miscellaneous financial liabilities 776 –301
Repayment of lease liabilities –61 –55
Net cash provided by financing activities 169 1,302
Effect of exchange rate changes on cash and cash equivalents 80 –16
Change in cash and cash equivalents –122 13
Cash and cash equivalents as of 03/31 1,880 1,728

Contingent Liabilities and Commitments

15 Selected Financial Information

of the TRATON GROUP as of March 31, 2022, and December 31, 2021

€ million 03/31/2022 12/31/2021
Liabilities under buyback guarantees 2,676 2,603
Contingent liabilities under guarantees 968 1,045
Other contingent liabilities 917 767
4,561 4,415

Segment Reporting

of the TRATON GROUP for the period January 1 to March 31

Reporting segments 2022

REPORTING PERIOD JANUARY 1 TO MARCH 31, 2022

€ million Scania
Vehicles &
Services
MAN
Truck & Bus
Navistar
Sales &
Services
Volkswagen
Caminhões e
Ônibus
TRATON
Financial
Services
Total segments Reconciliation TRATON
GROUP
of which
TRATON
Operations
Total sales revenue 3,180 2,548 2,068 690 297 8,784 –259 8,525 8,363
Intragroup sales revenue –113 –47 –73 0 –16 –249 249 –110
External sales revenue 3,067 2,500 1,995 690 282 8,535 –10 8,525 8,253
Depreciation and amortization –272 –295 –57 –14 –120 –757 50 –708 –638
Operating result 229 55 76 65 41 465 –110 355 424
Operating result (adjusted) 243 57 76 65 71 512 –110 402 441
Financial result 128 22 171 –36 0 285 –69 215 285
of which share of earnings
of equity-method investments
–1 10 0 9 25 34 9
Capital expenditures 256 66 94 20 0 436 1 437 436
Equity-method investments 104 109 213 1,102 1,315 213

Reporting segments 2021

REPORTING PERIOD JANUARY 1 TO MARCH 31, 2021

15 Selected Financial Information

18 Balance Sheet

20 Statement of Changes in Equity

26 Events after the Reporting Period

€ million Scania
Vehicles &
Services
MAN
Truck & Bus
Navistar
Sales &
Services
Volkswagen
Caminhões e
Ônibus
TRATON
Financial
Services
Total segments Reconciliation TRATON
GROUP
of which
TRATON
Operations
Total sales revenue 3,420 2,645 466 205 6,736 –191 6,544 6,437
Intragroup sales revenue –131 –60 –1 –1 –193 193 –99
External sales revenue 3,289 2,584 465 204 6,543 1 6,544 6,339
Depreciation and amortization –274 –290 –12 –97 –673 92 –581 –576
Impairment losses 0 –1 –1 –1 –1
Operating result 409 –290 33 51 202 –47 155 151
Operating result (adjusted) 409 71 33 51 564 –47 516 512
Financial result –5 –1 –21 0 –28 109 81 –28
of which share of earnings
of equity-method investments
–1 12 11 109 120 11
Capital expenditures 179 76 13 1 268 51 319 268
Equity-method investments 1 105 98 203 1,077 1,280 203

1 As of December 31, 2021

Reconciliation to the TRATON GROUP's earnings before tax

€ million 3M 2022 3M 2021
Operating result (adjusted), total segments 512 564
Exceptional factors from restructurings –1 –362
Exceptional factors from write-downs due to the war in Ukraine –46
Operating result, TRATON Holding –29 –43
Earnings effects from purchase price allocation not allocated to the segments –75 –4
Consolidation –7 0
Operating result (TRATON GROUP) 355 155
Financial result 215 81
Earnings before tax (TRATON GROUP) 570 236

15 Selected Financial Information

Events after the Reporting Period

On April 8, 2022, Scania appealed against the judgment of the General Court of the European Union from February 2, 2022, to the European Court of Justice. The €880.5 million fine plus interest from the EU antitrust proceedings was paid on April 12, 2022, to avoid additional interest penalties. Existing credit lines of TRATON SE with Volkswagen AG and a new credit line with Volkswagen International Luxemburg S.A., Strassen, Luxembourg, were used to facilitate the payment.

In April 2022, TRATON entered into a definitive agreement with Tupy S.A., Brazil, for the sale of International Indústria Automotiva Da América Do Sul Ltda. The purchase price, which is subject to various adjustments, was around €162 million (BRL 855 million). In addition, the transaction is subject to closing conditions, including regulatory approvals. The transaction is currently expected to be completed in the second half of 2022. No material effects on the financial statements of the TRATON GROUP are currently expected. The company is reported as part of the Navistar Sales & Services segment.

Munich, April 26, 2022

TRATON SE

The Executive Board

WWW.TRATON.COM

Publication Details

Published by TRATON SE Dachauer Str. 641 80995 Munich, Germany www.traton.com

Corporate Communications Phone: +49 89 36098 303 [email protected]

Investor Relations Phone: +49 89 36098 0 [email protected] Concept and Design 3st kommunikation GmbH, Mainz

Photographs Getty Images (cover, p. 2)

Copyright

©2022 TRATON SE and 3st kommunikation GmbH

This is a translation of the German original. In the event of discrepancies between the German language version and any translation thereof, the German version will prevail.

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