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Vitrolife

Quarterly Report Jul 15, 2022

2989_ir_2022-07-15_822dcd53-a6dc-474c-907c-edb12a7910dc.pdf

Quarterly Report

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INTERIM REPORT Q2 / 2022

This is Vitrolife

Vitrolife contributes to successful reproductive treatment outcomes by providing valued solutions tailored to the needs of IVF clinics and testing labs.

Specialising in IVF since 1994, Vitrolife has grown and taken market shares globally through its wellexecuted product development programmes, groundbreaking research, consistent quality control and acquisitions of other innovative companies in the industry. We support customers worldwide - always with sustainability in mind. Based on science and advanced research capabilities, our aim is to deliver outstanding

products and services for the entire fertility journey, providing consistent performance and guaranteed quality. Vitrolife's vision is to fulfil the dream of having a baby. We achieve this by supporting our customers by improving their clinical practice and the outcome of the patient's fertility treatment.

The Vitrolife share is listed on NASDAQ Stockholm.

Business areas

Media, cryo products, disposable devices and genomic kits.

Incubation, time-lapse evaluation, laser and QC systems.

Reproductive genetic testing services.

Vitrolife in figures

EMPLOYEES ~1,150

PUBLICATIONS

~600

Second quarter

Together for successful growth

Second quarter

  • Sales of SEK 829 (382) million, corresponding to an increase of 117% in SEK, whereof currency effect 18%, acquired growth 80% and organic growth 18%.
  • Consumables increased sales by 24% in SEK, Technologies by 37% in SEK, and Genetic Services contributed sales of SEK 341 million.
  • Strong growth in all market regions. Americas 241%, EMEA 53%, Japan Pacific 85% and Asia 73% in local currencies.
  • Operating income before depreciation and amortisation (EBITDA) was SEK 273 (134) million, corresponding to a margin of 32.9% (35.2%). EBITDA per share increased by 63%.
  • Net income was SEK 130 (86) million, resulting in earnings per share of SEK 0.96 (0.79).

Pro forma

  • Sales, adjusted for business related to Covid-19 tests, increased by 24% in SEK, and 14% in local currencies.
  • EBITDA margin of 32.9% (32.8%).

First half year

  • Sales of SEK 1,581 (761) million, corresponding to an increase of 108% in SEK, whereof currency effect 16%, acquired growth 77% and organic growth 15%.
  • Consumables increased sales by 25% in SEK, Technologies by 18% in SEK, and Genetic Services contributed sales of SEK 645 million.
  • Strong growth in all market regions. Americas 247%, EMEA 68%, Japan Pacific 48% and Asia 45% in local currencies.
  • Operating income before depreciation and amortisation (EBITDA) was SEK 501 (297) million, corresponding to a margin of 31.7% (39.1%). EBITDA per share increased 35%.
  • Net income was SEK 213 (205) million, resulting in earnings per share of SEK 1.56 (1.88).

Pro forma

  • Sales, adjusted for business related to Covid-19 tests, increased by 21% in SEK, and 12% in local currencies.
  • EBITDA margin of 31.7% (33.6%).

After the end of the period

• No events have occurred after the end of the period that significantly affect the assessment of the financial information in this report.

The Group's key figures

April – June January - June Full year Pro forma
Apr - Jun3
Pro forma
Jan- Jun3
Pro forma
Full year3
SEK millions* 2022 2021 2022 2021 2021 2021 2021 2021
Net sales 829 382 1,581 761 1,681 696 1,380 2,817
Gross margin, % 56.8 62.1 56.2 63.6 62.2 55.2 56.1 55.7
Adjusted gross margin1
, %
59.1 63.3 58.7 65.0 63.4 58.5 59.6 58.8
Operating income
before depreciation and
amortisation (EBITDA)
273 134 501 297 544 228 464 906
EBITDA margin, % 32.9 35.2 31.7 39.1 32.4 32.8 33.6 32.2
Net income 130 86 213 205 344 115 219 423
Net debt / EBITDA
Rolling 12 month
2.4 -1.9 2.4 -1.9 3.2 N/A N/A N/A
Earnings per share², SEK 0.96 0.79 1.56 1.88 2.97 0.85 1.62 3.11
Share price on
closing date, SEK
235.20 355.60 235.20 355.60 560.0 N/A N/A N/A
Market cap at closing date 31,857 38,601 31,857 38,601 75,850 N/A N/A N/A
Changes in net sales
Organic growth
in local currency, %
18 94 15 49 30
Acquired growth, % 80 - 77 - 9
Currency effects, % 18 -11 16 -9 -4
Total growth, % 117 83 108 40 35

*Unless otherwise indicated

1 Gross margin excluding amortisation of acquisition-related intangible assets.

² Before and after dilution.

³ Quarterly reports during 2022 will show Pro forma for 2021. For Pro forma information, see pages 22-23.

For definitions, motivations and reconciliations, see pages 25-27.

Net sales (rolling 12 months)

Vitrolife financial objectives

Together for successful growth

Our focus is on customers within Fertility/Reproduction. Development of products and services for all business areas will be around reproduction and particularly for IVF clinics. We are adapting our organisational structure within each market region to capture synergies and to care for our customers.

CEO's comment

Our growth momentum continues. Sales during the second quarter were SEK 829 million, an increase of 117% in SEK and 99% in local currencies. We grew strongly organically, and the acquisition of Igenomix contributed SEK 341 million. In local currencies, our growth was 14% (pro forma excluding Covid-19 testing). We increased our gross margin to 56.8 % (pro forma 55.2%), and EBITDA increased to SEK 273 (134) million equivalent to an EBITDA margin of 32.9 % (pro forma 32.8%). The EBITDA improvement of SEK 139 million relates to profitable growth in the Consumables and Technologies business areas and the acquisition of Igenomix (now Genetic Services business area).

Americas has become the largest market region with 36% of company sales. Americas grew 13%, Japan Pacific 32% and Asia 41% (all in local currencies pro forma excluding Covid-19 testing). Our sales in EMEA were flat, due to the phasing-out of a contract for genetic testing to a large IVF clinic chain and large sales of hardware within Technologies last year.

Sales in the Consumables business area increased by 15%. Growth was particularly good in Asia, due to our commitment to a high service level for our media customers. Our sales in Technologies increased by 29%, and I am pleased to say that we received MDR certification for these products during the period. Genetic Services (excluding

Covid-19) increased sales by 7%, driven by the growth in our largest area, pre-implantation testing.

It is all about our customers. We are setting up a structure for our laboratories and product offerings that fits each customer's individual preferences for local presence and support from a competence-based international network. In markets where Genetic services has a local presence, and where Consumables and Technologies are working through distributors, we are reviewing our sales channels, in order to achieve synergies from our combined offering. For the market region Japan Pacific and part of Asia we have already made one common structure. We merged our organisations to strengthen our ability to meet customer demand in a fast growing region, with major differences among countries, clinics, payment systems and regulatory environment. As a consequence of the above market conditions we are adjusting the laboratory setup in the region.

Our focus is Fertility/Reproduction! It is for the customers in those therapy segments that we can make a positive change and contribute to a better clinical outcome in an effective way by supporting them with our products and services. Development of products and services for all business areas will be around reproduction and particularly for IVF clinics. We have several exciting product

"ESHRE 2022 - We are happy with the outcome and business opportunities ahead."

developments in progress for fertility. We will allocate more resources to those projects. In view of this focused strategy, we will not continue with the business lines GPDx and Oncology. We will keep part of GPDx product portfolio related to reproduction for selected markets and customers. All other resources, product development and activities in GPDx and Oncology will be downsized in the coming quarters.

At the end of this quarter we have reduced the staff in Genetic Services by approximately 7% compared with the first quarter this year. This has been done by adjusting the organisation for those working with Covid-19 testing and restructuring operations in a few markets: Argentina, China, Korea and Vietnam. The residual laboratory structure will be kept.

Our staff in Genetic services are working with a customer oriented approach and we know from our surveys that we have excellent customer satisfaction. Evidence of this was seen in Q2, when we secured a large new customer account for the coming years. Our core offering of services for embryo evaluation and diagnostic tools to identify the window of implantation is built from a research and knowhow based company culture. From this solid competence base and additional know-how from the Technologies and Consumables business areas, we will develop our future Genetic Services.

Working together is not always easy. One of our core values in Vitrolife is Together. I am pleased to write that, for the first time, we have worked together at a large customer event, ESHRE - the world's largest congress and expo in reproduction biology and medicine. We are happy with the outcome and business opportunities ahead. Please visit us on Instagram @Vitrolifeivf and @Igenomix\_esp for highlights from ESHRE 2022 to get a view of what we can achieve Together.

Thomas Axelsson, CEO

The patent covering iDAScore was granted in Australia in April.

Vitrolife A/S received EU QUALITY MANAGEMENT SYSTEM CERTIFICATE (MDR)

Customers can now connect their purchase systems to Vitrolife webshop via punchout

2022 January - June

Second quarter

Net sales

Sales during Q2 2022 increased from SEK 382 million to SEK 829 million, corresponding to an increase of 117% in SEK and 99% in local currencies.

Consumables increased sales by 24% in SEK, and 15% in local currencies, driven by growth in all product lines. Sales in Asia increased by 39% in local currencies and Japan Pacific grew by 37% in local currencies, driven by the commitment to a high service level for our media customers and Genomics product range.

Technologies increased sales by 37% in SEK, and 29% in local currencies, driven by recurring revenue and strong interest in the equipment. The introduction of the AI software iDAscore contributes to the generally increased interest in Technologies and sales of software.

Genetic Services contributed SEK 341 million to sales.

Net sales Pro forma

Growth compared with the second quarter of 2021 (Pro forma SEK 696 million) amounted to SEK 133 million, corresponding to an increase of 19% in local currencies. The business related to Covid-19 tests declined by 28 million compared with the previous year. Adjusted for the business related to Covid-19 tests, Genetic Services increased by SEK 54 million, corresponding to an increase of 7% in local currencies. See additional information on page 23.

Income

Operating income before depreciation and amortisation (EBITDA) amounted to SEK 273 (134) million, corresponding to a margin of 32.9% (35.2%). The margin was posi-

Net sales by business area Q2 2022

Net sales by market region (rolling 12 months)

tively affected by increased sales, while both product mix and significantly increased OPEX from the acquisition of Igenomix had a negative impact on profitability. Currency fluctuations had a positive impact of SEK 28 million on EBITDA. Gross income amounted to SEK 470 (237) million, corresponding to a margin of 56.8% (62.1%). The reduction was mainly driven by the combined business with a lower margin in Genetic Services.

Income Pro forma

Gross income increased to SEK 470 (384) million, corresponding to a margin of 56.8% (55.2%). Operating income before depreciation and amortisation (EBITDA) increased by SEK 45 million, positively impacted by increased sales and negatively impacted by OPEX, driven primarily by normalised business activities after Covid-19 restrictions and non-core operations. EBITDA in relation to Net sales increased from 32.8% to 32.9%.

Income per segment

EMEA

EMEA increased sales to SEK 286 (178) million, corresponding to an increase of 53% in local currencies, with a negative impact from Technologies due to large sales last year. Genetic Services contributed SEK 102 million in sales to the region. The Gross income margin of 56.1% (60.2%) was diluted by the combined business of Genetic Services. The market contribution from EMEA amounted to SEK 103 (83) million, corresponding to a margin of 36.0% (46.5%).

EMEA Pro forma

Total sales in the region decreased from SEK 295 million to SEK 286 million, corresponding to a decrease of 8% in

local currencies. Our sales in EMEA excluding Covid-19 testing were flat, due to the phasing-out of a contract for genetic testing to a large IVF clinic chain and large sales of hardware within Technologies last year. Genetic Services sales in the region decreased by 18% in local currencies and were negatively impacted by a reduction in the number of Covid-19 tests performed and the phasing-out of a contract for genetic testing to a large IVF clinic chain.

Asia

Asia increased its sales to SEK 143 (74) million, corresponding to an increase of 73% in local currencies. Consumables sales increased significantly by 39% in local currencies, driven by the positive impact of Genomics business in the region. Technologies increased by 80% in local currencies compared with the previous year. Gross income increased from SEK 47 million to SEK 88 million, corresponding to a margin of 61.5% (63.9%), with the margin decline being mainly due to the product mix. The market contribution increased to SEK 69 (37) million, with a margin of 48.3% (50.3%).

Asia Pro forma

Genetic Services sales in the region increased by 16% in local currencies. Total sales amounted to SEK 143 (91) million, equivalent to an increase of 41%, both including and excluding revenue from Covid-19 tests, in local currencies.

Americas

Americas sales amounted to SEK 296 (75) million, corresponding to an increase of 241% in local currencies. Genetic Services contributes significantly to the region, with total sales of SEK 194 million. Technologies sales, related to both recurring revenue and one-time equipment sales, continue to grow from a low level. Consumables growth was modest with an increase of 2% in local currencies. Gross income amounted to SEK 156 (45) million, with a margin of 52.7% (59.5%). The market contribution increased to SEK 99 (35) million, corresponding to a margin of 33.3% (46.9%), diluted by the combined business.

Americas Pro forma

Total sales increased to SEK 296 (232) million, corresponding to an increase of 10% in local currencies. Excluding business related to Covid-19 tests, total sales increased by 13% in local currencies. Genetic Services increased sales by 10% in local currencies excluding revenue from Covid-19 tests.

Japan Pacific

Japan Pacific sales amounted to SEK 104 (55) million, equivalent to an increase of 85% in local currencies. Consumables sales increased significantly by 37% in local currencies, mainly driven by the positive impact from Genomics products in the region. Technologies increased by 55% in local currencies compared with the previous year. Gross income increased to SEK 66 (38) million, corresponding to a margin of 63.6% (69.1%). The market contribution increased from SEK 28 million to SEK 48 million, with a corresponding margin of 46.1% (51.1%). The margin was diluted by the combined business.

Japan Pacific Pro forma

Genetic Services sales in the region decreased by 3% in local currencies negatively impacted by tests related to IVF in Japan. Total sales amounted to SEK 104 (78) million, equivalent to an increase of 31% in local currencies. The total sales increase excluding revenue related to Covid-19 tests was 32% in local currencies.

Financial net

In the second quarter, financial net amounted to SEK -6 million, whereof net interest expenses were SEK 7 million. Other financial items amounted to SEK +1 million, consisting of other financial expenses and currency revaluation.

Taxes

In the second quarter, taxes amounted to SEK 39 (23) million, and the effective tax rate was 23.1% (20.9%).

EBITDA per share

EBITDA per share amounted to SEK 2.01 (1.24).

Net income and Earnings per share (EPS)

Net income for the second quarter amounted to SEK 130 (86) million. Earnings per share (EPS) amounted to SEK 0.96 (0.79).

Cash flow

Operating cash flow for the second quarter contributed SEK 180 million. EBITDA impacted operating cash flow positively. Cash flow from investing activities was SEK -39 million, including net investments of SEK -20 million in non-current assets and an additional purchase consideration payment of 20 million for iDAScore. Financing activities were SEK -298 million, including borrowing repayments of SEK 219 million and dividend to shareholders of SEK 108 million.

Financial position

As of 30 June, Net debt was 1.8 billion, and Cash and cash equivalents amounted to SEK 444 million. In the second quarter, total assets increased by SEK 372 million, mainly affected by currency revaluation of acquisition-related intangible assets, and amounted to SEK 19.9 billion. Equity amounted to SEK 16.0 billion at the end of June. The available undrawn Revolving Credit Facility amounted to EUR 90 million.

Parent Company

Business activities focus on Group-wide management. Income included invoicing of management fee and other costs of SEK 11 (7) million. Net financial items amounted to SEK -33 (1) million, primarily impacted by currency effects. Income after financial items for the quarter was affected by dividends of SEK 159 (731) million from Group companies and amounted to SEK 124 (728) million. Cash and cash equivalents amounted to SEK 88 million.

First half year 2022

January - June

Net sales

Sales amounted to SEK 1,581 (761) million, corresponding to an increase of 108% in SEK. Sales increased by 92% in local currency. Consumables grew by 25% in SEK, and 16% in local currencies, driven by the introduction of Genomics products in Asia and Japan Pacific. Technologies increased sales by 18% in SEK, and 12% in local currencies, driven by growth in EMEA and Americas. Genetic Services contributed SEK 645 million to sales.

Net sales Pro forma

Total sales increased by 15% in SEK from SEK 1,380 to 1,581 million, corresponding to an increase of 6% in local currencies. Genetic Services decreased sales by 5% in local currencies including business related to Covid-19 tests. The Genetic Services business excluding Covid-19 tests increased by 8% in local currencies.

Income

Operating income before depreciation and amortisation (EBITDA) amounted to SEK 501 (297) million, corresponding to a margin of 31.7% (39.1%). The margin was positively affected by increased sales, while both product mix and significantly increased OPEX from the acquisition of Igenomix had a negative impact on profitability. Currency fluctuations had a positive impact of SEK 48 million on EBITDA. Gross income amounted to SEK 889 (484) million, corresponding to a margin of 56.2% (63.6%). The margin decline was mainly driven by the combined business with a lower margin in Genetic Services.

Income Pro forma

Gross income increased to SEK 889 (774) million, corresponding to a margin of 56.2% (56.1%). Operating income before depreciation and amortisation (EBITDA) increased by SEK 37 million, positively affected by increased sales and negatively affected by OPEX, driven primarily by build-up of the genetic disorder testing business. EBITDA in relation to Net sales decreased from 33.6% to 31.7%.

Income per segment

During the period the market contribution for EMEA amounted to SEK 216 (158) million. The market contribution from Americas amounted to SEK 173 (66) million. The market contribution from Japan Pacific amounted to SEK 90 (71) million. The market contribution from Asia amounted to SEK 115 (85) million. The market contribution for all regions amounted to SEK 595 (380) million, corresponding to a margin of 37.6% (50.1%).

Cash flow

Cash flow from operating activities amounted to SEK 270 million. EBITDA had a positive impact on operating cash flow. Changes in working capital had a negative effect of SEK -143 million on operating cash flow, largely due to an increase in trade receivables and a decline in accrued expenses. Cash flow from investing activities was SEK -100 (-6) million, including net investments in non-current

assets of SEK -49 (-23) million. Cash flow from financing activities was SEK -381 (-95) million and comprised a dividend to shareholders of SEK 108 (87) million, and repayment of borrowings of SEK 275 million. Cash and cash equivalents at the end of the period amounted to SEK 444 (1,155) million.

Lawsuit regarding alleged patent infringement

In 2021, Vitrolife received information that a civil lawsuit had been filed against Vitrolife in Germany by Ares Trading S.A. regarding alleged infringement of three patents in the Time-lapse area. In 2021, Vitrolife disputed the lawsuit and will safeguard the company's interests in the ongoing legal process.

During Q2, another of the patents in the lawsuit was revoked by the European Patent Office and Ares Trading S.A. has therefore withdrawn its complaint in the lawsuit based on this patent. There are now two remaining patents in the lawsuit. Vitrolife has filed an appeal against one of these patent complaints with the EPO, and the oral proceedings in this patent dispute will most likely take place in mid-2023. Vitrolife has not included any provision for the lawsuit in the accounts as it is the continued belief of the company that there has been no patent infringement. Costs for legal representation are charged against income as incurred.

Prospects

Increased vaccination rates are supporting the global recovery of the IVF market and enabling a return to more normal customer activities. However, differences in the various regions will continue to exist. The spread of Covid-19 is still strong in some regions and the recent macroeconomic development create uncertainty about the market recovery and development. The consequences of the uncertainty in the geopolitical and security environment are not possible to judge.

We are working actively with customer deliveries by securing our levels of stock and alternative subcontractors where necessary.

Vitrolife estimates that the long-term market outlook is largely unchanged, meaning a continuously growing market which, in financial terms, is expected to show annual growth of 5-10 percent for the foreseeable future. We will continue to focus on increasing sales by expanding and improving the product and service offering.

The company in brief

Business concept

Vitrolife's business concept is to develop, produce and market advanced, effective and safe products and systems for assisted reproduction.

Goal

Vitrolife's goal is to be the leading provider of solutions that reduce the time to achieve a healthy baby and improve workflow efficiency and control for IVF clinics.

Strategy

Vitrolife has identified five strategic focus areas to achieve that goal:

  • Scalable global organisation and way of working focusing on attractive culture and sustainable capabilities.
  • Strong sales and support channels that can offer customised solutions.
  • Competitive and complete portfolio with leading support and service offering.
  • Innovative research and development as well as efficient manufacturing and efficient processes.
  • Taking advantage of external growth opportunities such as collaborations and acquisitions.

Other information

Organisation and personnel

During the period, the average number of employees was 1,147 (412), of whom 683 (202) were women and 464 (210) were men. Of these, 154 (159) persons were employed in Sweden, 244 (-) in Spain, 85 (-) in Brazil, 201 (88) in the US, 89 (85) in Denmark and 374 (80) in the rest of the world. The number of persons employed in the Group at the end of the period was 1,162 (424).

Information on transactions with related parties

No transactions substantially affecting the results and financial position have been conducted with related parties during the period. For information on related parties, see the Annual Report for 2021, note 30.

Dividend

It was decided at the Annual General Meeting on 27 April that the proposed dividend of SEK 0.80 per share would be paid out to the shareholders. Payment of the dividend took place in the beginning of May.

Risk management

The most important strategic and operational risks regarding Vitrolife's business are described in the Management Report in the Annual Report for 2021. These are primarily macro-economic risks, operational risks and financial risks. The management of risks is also described in the Corporate Governance Report in the same Annual Report. The reported risks, as described in the 2021 annual report, are deemed to be essentially unchanged.

Seasonal effects

Seasonal effects have a relatively marginal effect on Vitrolife's sales. Before and during holiday periods there is often a reduction in orders.

The reason for the decline in orders before holiday periods is that fertility clinics minimise their stores, in particular of media, which have a relatively short shelf life, in order to minimise the risk of spoilage. The third quarter, with the European summer holiday period, is most negatively affected. First quarter sales in China are negatively affected by the Chinese New Year in January or February. Fourth quarter sales are negatively affected in December by the Christmas and New Year holidays. In all, total sales are usually relatively even between the first and second halves of the year.

Annual Report

Vitrolife's Annual Report for 2021 is available for download on Vitrolife's website and in a printed version at the head office in Gothenburg.

Events after the end of the period

No events have occurred after the end of the period that significantly affect the assessment of the financial information in this report.

Certification

The Board and the CEO certify that the half-year report gives a true and fair view for the company´s and the Group´s business activities, financial position and results, and describes the essential risks and uncertainty factors faced by the company and the Group companies.

15 July 2022 Gothenburg, Sweden

Thomas Axelsson Henrik Blomquist CEO Board member

Lars Holmqvist Karen Lykke Sörensen Board member Board member

Pia Marions Vesa Koskinen Board member Board member

Jón Sigurdsson Chairman of the Board

Consolidated income statements

April – June January – June Full year
SEK millions Note 2022 2021 2022 2021 2021
Net sales 4,5 829 382 1,581 761 1,681
Cost of sales -358 -145 -692 -277 -635
Gross income 470 237 889 484 1,046
Comprising
Adjusted gross income 489 242 927 495 1,065
Amortisation of acquisition-related
intangible assets -19 -5 -38 -11 -19
Gross income 470 237 889 484 1,046
Selling expenses -152 -54 -294 -104 -244
Administrative expenses -102 -46 -200 -82 -259
Research and development costs -43 -25 -87 -50 -114
Other operating income 2 1 2 6 10
Other operating expenses -1 -2 -1 0 -2
Operating income 175 111 308 254 435
Comprising
Adjusted operating income 235 116 429 264 467
Amortisation of acquisition-related
intangible assets -61 -5 -121 -11 -32
Operating income 175 111 308 254 435
Financial income and expenses -6 -1 -26 4 25
Income after financial items 169 110 283 258 460
Income taxes -39 -23 -70 -53 -116
Net income 130 86 213 205 344
Attributable to
Parent Company shareholders 130 86 212 204 341
Non-controlling interests 0 1 1 1 3
Earnings per share*, SEK 0.96 0.79 1.56 1.88 2.97
Average number of shares outstanding 135,394,622 108,550,575 135,394,622 108,550,575 114,625,057
Number of shares at closing date 135,447,190 108,550,575 135,447,190 108,550,575 135,447,190

* Before and after dilution.

Depreciation and amortisation had a negative effect of SEK 98 (23) million on income for the second quarter, SEK 193 (44) million on income for the period and SEK 109 million on income for the full year 2021.

Statements of comprehensive income

April – June January – June Full year
SEK millions 2022 2021 2022 2021 2021
Net income 130 86 213 205 344
Other comprehensive income
Items that may be reclassified to the
income statement
Exchange differences 425 -12 574 15 19
Total other comprehensive income 425 -12 574 15 19
Comprehensive income 555 75 787 221 362
Attributable to
Parent Company shareholders 555 74 786 219 360
Non-controlling interests 0 1 1 1 3

Consolidated statements of financial position

SEK millions
Note
30 Jun 2022 30 Jun 2021 31 Dec 2021
Assets
Non-current assets 2
Goodwill 13,461 410 12,995
Other intangible assets 4,609 282 4,553
Property, plant and equipment 359 160 333
Other financial assets 50 27 49
Deferred tax assets 100 11 92
Total non-current assets 18,579 890 18,022
Current assets
Inventories 358 225 313
Trade receivables 459 215 391
Current tax assets 6 5 17
Other receivables 23 8 22
Prepaid expenses and accrued income 39 16 32
Cash and cash equivalents 444 1,155 630
Total current assets 1,328 1,624 1,407
Total assets 19,907 2,514 19,429
Equity
Equity attributable to Parent Company shareholders 15,977 2,147 15,322
Non-controlling interests 13 4 19
Total equity 15,991 2,151 15,341
Liabilities
Non-current liabilities 2
Provisions 30 25 28
Deferred tax liabilities 1,081 16 1,069
Borrowings 1,961 1,944
Lease liabilities 77 56 82
Other liabilities 19 25 11
Total non-current liabilities 3,168 122 3,134
Current liabilities
Borrowings 273 429
Lease liabilities 32 16 27
Trade payables 187 47 173
Current tax liabilities 41 22 25
Other liabilities 46 26 59
Accrued expenses and deferred income 169 130 241
Total current liabilities 748 241 954
Total liabilities 3,917 363 4,088
Total equity and liabilities 19,907 2,514 19,429

Consolidated changes in equity

Attributable to Parent Company shareholders
Share
capital
Other
contributed
capital
Reserves Retained
earnings
Non
controlling
interests
Total
equity
SEK millions
Opening balance 1 January 2021 22 495 2 1,494 4 2,017
Comprehensive income for the year 19 341 3 362
Equity compensation benefits 5 5
Dividend (SEK 0.80 per share) -87 -87
Dividend to non-controlling interests -1 -1
New share issue 2 3,556 3,558
Non-cash issue 4 9,519 9,523
Issue expenses, net of tax -26 -26
Repurchase of own shares -23 -23
Non-controlling interest arising from
acquisition of subsidiary
13 13
Closing balance 31 December 2021 28 13,544 21 1,730 19 15,341
Opening balance 1 January 2022 28 13,544 21 1,730 19 15,341
Comprehensive income for the year 574 212 1 787
Equity compensation benefits 3 3
Dividend (SEK 0.80 per share) -108 -108
Acquisition of non-controlling interest* -26 -6 -32
Closing balance 30 June 2022 28 13,544 595 1,811 13 15,991

* During the period Vitrolife AB acquired the remaining shares (30%) of A.T.S. Srl.

Consolidated cash flow statements

April – June January – June Full year
SEK millions 2022 2021 2022 2021 2021
Income after financial items 169 110 283 258 460
Adjustment for non-cash items 96 27 208 40 78
Tax paid -47 -27 -78 -44 -144
Change in inventories -9 -12 -30 -19 -47
Change in operating receivables -27 18 -58 -3 -5
Change in operating payables -2 17 -55 45 42
Cash flow from operating activities 180 133 270 277 384
Acquisition of business, after deduction for cash
and cash equivalents
-6,447
Net investments in non-current assets -20 -11 -49 -23 -62
Acquisition of non-controlling interests -32 -19
Sale of financial assets 14 16 16
Additional purchase consideration -20 -20 -6
Cash flow from investing activities -39 3 -100 -6 -6,518
Borrowings 30 30 2,354
Other non-current liabilities 8 8
Set-up fee borrowings -19
Repayment of borrowings -219 -275 -1
Repayment of lease liabilities -8 -4 -15 -8 -18
Dividends paid -108 -87 -108 –87 -88
New share issue 3,558
Expenses for new share issue 33
Repurchase of own shares -23
Cash flow from financing activities -298 -91 -381 -95 5,749
Cash flow for the period -157 46 -211 175 -385
Opening cash and cash equivalents 583 1,118 630 974 974
Exchange difference in cash and cash equivalents 19 -8 25 7 42
Closing cash and cash equivalents 444 1,155 444 1,155 630

Key ratios, total Group

April – June January – June Full year
2022 2021 2022 2021 2021
Gross margin, % 56.8 62.1 56.2 63.6 62.2
Adjusted gross margin, % 59.1 63.3 58.7 65.0 63.4
Operating margin before depreciation and
amortisation (EBITDA), %
32.9 35.2 31.7 39.1 32.4
Operating margin (EBIT), % 21.1 29.1 19.5 33.3 25.9
Net margin, % 15.7 22.6 13.5 27.0 20.4
Equity/assets ratio, % 80.3 85.6 80.3 85.6 79.0
Equity per share, SEK 117.96 19.78 117.96 19.78 113.12
Return on equity, % 2.7 19.3 2.7 19.3 5.4
Cash flow from operating activities per share, SEK 1.33 1.23 1.99 2.55 3.35
Net debt*, SEK million 1,789.7 -1,155.5 1,789.7 -1,155.5 1,743.0

* Negative amount implies net claim.

For definitions, motivations and reconciliations, see pages 25-27.

Income statements for the Parent Company

April – June January – June Full year
SEK millions 2022 2021 2022 2021 2021
Net sales 11 7 24 11 25
Administrative expenses -13 -12 -27 -19 -33
Other operating income 0 0
Other operating expenses 0
Operating income -2 -5 -3 -8 -8
Dividends from Group companies 159 731 159 731 731
Impairment of shares in Group companies –22
Financial income and expenses -33 1 -51 3 22
Income after financial items 124 728 106 727 723
Group contribution received 50
Income taxes 7 1 11 1 -13
Net income 132 729 117 728 760

Depreciation and amortisation had a negative effect of SEK - (-) million on income for the second quarter, SEK - (-) million on income for the period and SEK - million on income for the full year 2021.

Balance sheets for the Parent Company

SEK millions 30 Jun 2022 30 Jun 2021 31 Dec 2021
ASSETS
Property, plant and equipment 0 0 0
Participations in Group companies 15,627 773 15,593
Other financial assets 10 8 8
Receivables from Group companies, non-current 1,376 1,344
Deferred tax assets 13 4 2
Receivables from Group companies, current 48 289 76
Current tax receivables 1
Other current receivables 0 0 2
Prepaid expenses and accrued income 2 9 0
Cash and cash equivalents 88 649 296
Total assets 17,165 1 ,733 17,323
EQUITY AND LIABILITIES
Equity 14,676 1,597 14,664
Provisions 13 10 11
Borrowings, non-current 1,958 1,924
Current tax liabilities 4 4
Trade payables 2 2 2
Borrowings, current 214 409
Liabilities to Group companies, current 285 108 275
Other current liabilities 1 0 0
Accrued expenses and deferred income 13 17 33
Total equity and liabilities 17,165 1,733 17,323

Note 1. Accounting Principles

This interim report has been prepared for the Group in accordance with the Annual Accounts Act and IAS 34, Interim Financial Reporting, and for the Parent Company in accordance with the Annual Accounts Act and recommendation RFR 2 of the Swedish Financial Reporting Board, Accounting for Legal Entities. Unless otherwise stated below, the accounting principles applied to the Group and the Parent Company are consistent with the accounting principles used in the presentation of the most recent Annual Report. No standards, amendments or interpretations that have come into force in 2022 are expected to have any material impact on the Group.

Note 2. Financial instruments - Fair value

Fair value has been calculated for all financial assets and liabilities in accordance with IFRS 13. The fair value of other financial assets, other receivables, trade and other current receivables, cash and cash equivalents, trade and other payables and interest-bearing borrowings is estimated to correspond with their carrying amounts

(amortised cost). As Vitrolife has loans with variable interest rates, the fair value is estimated to correspond with the carrying amount. Financial assets and liabilities measured at amortised cost amount to SEK 926 (1,381) million and SEK 2,568 (163) million.

Note 3. Pledged assets and contingent liabilities

SEK millions 30 Jun 2022 30 Jun 2021 31 Dec 2021
Group
Pledged assets 39 38 37
Contingent
liabilities
14 11 12
Parent Company
Pledged assets 10 11 8
Contingent
liabilities
2 7 1

Pledged assets pertain to floating charges for own commitments and collateral pledged for endowment insurance plans (cost). Contingent liabilities refer to guarantees to external parties, and the difference between market value and carrying amount of endowment insurance plans.

Note 4. Revenue

Vitrolife's sales consist of products and services, which clearly represent separate performance obligations. Sales of products are recognised as revenue when they have been delivered to the customer. Vitrolife also sells services in the form of servicing of products, primarily in the Technologies business area, and also in the form of recharging of freight. Servicing is largely invoiced in advance and is recognised as revenue during the course of the servicing contract. Servicing revenues not recognised as revenue are reported as deferred income (contractual liabilities) in the balance sheet. Sales in the Genetic Services business area, which was established in December 2021, mainly refer to services for genetic testing. These services are recognised as revenue on delivery of the test results to the customer.

Net sales per geographical segment by business area

Vitrolife applies the following geographical segments: EMEA, Americas, Japan Pacific and Asia. From January 2022, Vitrolife categorises its products and services into the following business areas: Consumables (including previous business area Genomics), Technologies and Genetic Services (from December 2021). Revenue by business area and segment is presented in the tables below. For more information on the company's segments, see note 5.

Net sales, products and services

SEK millions Apr-Jun
2022
Apr-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Full
year
2021
Products 459 359 881 717 1,472
Services 370 23 700 44 209
Total 829 382 1,581 761 1,681
EMEA Americas Japan Pacific Asia Total
SEK millions Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Consumables 128 119 81 69 46 32 92 60 348 280
Technologies 56 59 21 7 35 22 28 14 140 102
Genetic Services 102 194 22 23 341
Total 286 178 296 75 104 55 143 74 829 382
Whereof Sweden 5 5 5 5
EMEA Americas Japan Pacific Asia Total
SEK millions Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Consumables 250 225 156 124 87 65 162 108 655 523
Technologies 133 111 38 13 62 64 47 51 281 238
Genetic Services 207 347 46 45 645
Total 590 336 542 137 195 128 254 160 1,581 761
Whereof Sweden 12 13 12 13

Note 4. Continued

EMEA Americas Japan Pacific Asia Total
SEK millions Full year 2021 Full year 2021 Full year 2021 Full year 2021 Full year 2021
Consumables 466 260 134 232 1,091
Technologies 227 36 103 108 474
Genetic Services 42 58 8 8 116
Total 735 354 245 347 1,681
Whereof Sweden 25

Note 5. Segments

Vitrolife consists of three business areas whose products and services are sold by four geographical market organisations. The business area Genetic Services was included from December 2021. Vitrolife reports net sales and market contribution per geographical segment. Market contribution is defined as gross income less selling expenses for each market. Administrative expenses, research and development expenses, other operating income and expenses and

net financial items are not distributed by segment. The balance sheet is not monitored by segment. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker (CODM). The CODM is the function that is responsible for allocating resources and assessing the performance of the operating segments. For the Group, this function has been identified as the CEO.

EMEA Americas Japan Pacific Asia Total
SEK millions Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Net sales 286 178 296 75 104 55 143 74 829 382
Gross income 161 107 156 45 66 38 88 47 470 237
Selling expenses -58 -25 -57 -9 -18 -10 -19 -10 -152 -54
Market contribution 103 83 99 35 48 28 69 37 319 183
Administrative expenses -102 -46
Research and
development expenses
-43 -25
Other operating income
and expenses
1 -1
Operating income 175 111
Net financial items -6 -1
Income after
financial items
169 110

Note 5. Continued

EMEA Americas Japan Pacific Asia Total
SEK millions Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Net sales 590 336 542 137 195 129 254 159 1,581 761
Gross income 332 206 283 83 123 90 151 105 889 484
Selling expenses -116 -48 -110 -17 -33 -20 -36 -20 -294 -104
Market contribution 216 158 173 66 90 71 115 85 595 380
Administrative expenses -200 -82
Research and
development expenses
-87 -50
Other operating income
and expenses
1 5
Operating income 308 254
Net financial items -26 4
Income after financial
items
283 258
EMEA Americas Japan Pacific Asia Total
SEK millions Full year 2021 Full year 2021 Full year 2021 Full year 2021 Full year 2021
Net sales 735 354 245 347 1,681
Gross income 446 203 169 227 1,046
Selling expenses -110 -48 -38 -47 -244
Market contribution 336 155 131 180 802
Administrative expenses -259
Research and
development expenses
-114
Other operating income
and expenses
7
Operating income 435
Net financial items 25
Income after financial
items
460

Pro forma consolidated income statements

April – June January – June Full year
SEK millions 2022 Pro forma
2021
2022 Pro forma
2021
Pro forma
2021
Net sales 829 696 1,581 1,380 2,817
Cost of sales -358 -312 -692 -606 -1,247
Gross income 470 384 889 774 1,569
Comprising
Adjusted gross income 489 407 927 822 1,656
Amortisation of acquisition-related
intangible assets
-19 -23 -38 -48 -87
Gross income 470 384 889 774 1,569
Selling expenses -152 -133 -294 -257 -529
Administrative expenses -102 -77 -200 -150 -323
Research and development costs -43 -38 -87 -93 -182
Other operating income 2 0 2 6 9
Other operating expenses -1 0 -1 0 -2
Operating income 175 136 308 281 542
Comprising
Adjusted operating income 235 199 429 409 789
Amortisation of acquisition-related
intangible assets
-61 -63 -121 -128 -247
Operating income 175 136 308 281 542
Financial income and expenses -6 3 -26 -10 -45
Income after financial items 169 139 283 270 497
Income taxes -39 -24 -70 -51 -74
Net income 130 115 213 219 423
Attributable to
Parent Company shareholders 130 115 212 219 421
Non-controlling interests 0 1 1 0 3
Earnings per share*, SEK 0.96 0.85 1.56 1.62 3.11
Average number of shares outstanding 135,394,622 135,394,622 135,394,622 135,394,622 135,394,622
Number of shares at closing date 135,447,190 135,447,190 135,447,190 135,447,190 135,447,190

* Before and after dilution.

Depreciation and amortisation had a negative effect of SEK 98 (93) million on income for the second quarter, SEK 193 (183) million on income for the period and SEK 364 million on income for the full year Pro forma 2021.

Pro forma values

The Pro forma consolidated income statements above show the consolidated income statements as if the acquisition had taken place on 1 January 2021. These amounts have been calculated using the companies' earnings adjusted for:

• the additional amortisation that would have been charged assuming the fair value adjustments to intangible assets had applied from 1 January 2021, together with the associated tax effects.

• interest and set-up costs relating to loans attributable to Igenomix that were terminated in connection with the acquisition have been reversed in the pro forma profit.

• the additional interest and set-up costs attributable to newly raised loans in connection with the acquisition have been charged to pro forma profit.

• non-recurring costs related to the transaction have been reversed in the pro forma profit.

Pro forma net sales

Net sales EMEA Americas Japan Pacific Asia Total
SEK millions Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Apr-Jun
2022
Apr-Jun
2021
Consumables 128 119 81 69 46 32 92 60 348 280
Technologies 56 59 21 7 35 22 28 14 140 102
Genetic Services 102 117 194 157 22 23 23 17 341 314
Total 286 295 296 232 104 78 143 91 829 696

Pro forma net sales

Net sales EMEA Americas Japan Pacific Asia Total
SEK millions Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Jan-Jun
2022
Jan-Jun
2021
Consumables 250 225 156 124 87 65 162 108 655 523
Technologies 133 111 38 13 62 64 47 51 281 238
Genetic Services 207 246 347 299 46 43 45 32 645 619
Total 590 581 542 436 195 171 254 191 1,581 1,380

Pro forma net sales growth in local currency

2022
Genetic Services including sales Covid-19 EMEA Americas Japan Pacific Asia Total
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Organic growth in local currency, SEK millions -21 -49 11 6 -1 3 3 8 -8 -32
Organic growth in local currency, % -18 -20 6 2 -3 7 16 24 -3 -5
Currency effects, SEK millions 7 11 26 42 0 0 3 5 35 58
Currency effects, % 6 4 17 14 -2 0 18 16 11 9
Total growth, SEK millions -14 -39 36 49 -1 3 6 13 27 26
Total growth, % -12 -16 23 16 -4 7 34 40 9 4
2022
Vitrolife Group including sales Covid-19 EMEA Americas Japan Pacific Asia Total
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Organic growth in local currency, SEK millions -23 -18 24 40 24 19 37 39 62 80
Organic growth in local currency, % -8 -3 10 9 31 11 41 20 9 6
Currency effects, SEK millions 15 27 39 65 2 4 14 24 70 120
Currency effects, % 5 5 17 15 3 3 15 12 10 9
Total growth, SEK millions -8 9 63 106 26 23 51 63 133 200
Total growth, % -3 2 27 24 33 14 56 33 19 15
2022
Genetic Services excluding sales Covid-19 EMEA Americas Japan Pacific Asia Total
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Organic growth in local currency, SEK millions 2 9 15 24 0 4 3 8 21 45
Organic growth in local currency, % 2 5 10 9 2 9 16 24 7 8
Currency effects, SEK millions 7 11 24 40 0 0 3 5 33 56
Currency effects, % 7 6 16 14 -2 0 18 14 12 11
Total growth, SEK millions 9 20 39 64 0 4 6 12 54 100
Total growth, % 10 11 26 23 0 9 34 39 19 19
2022
Vitrolife Group excluding sales Covid-19 EMEA Americas Japan Pacific Asia Total
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Organic growth in local currency, SEK millions 1 40 29 58 25 20 37 39 91 157
Organic growth in local currency, % 0 8 13 14 32 12 41 20 14 12
Currency effects, SEK millions 15 27 38 63 2 4 14 23 69 118
Currency effects, % 5 5 16 15 3 3 16 12 10 9
Total growth, SEK millions 15 67 66 121 27 24 51 62 160 275
Total growth, % 6 13 29 29 35 14 56 33 24 21

Consolidated income statements per quarter

Apr-Jun Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar Oct-Dec Jul-Sep
SEK millions 2022 2022 2021 2021 2021 2021 2020 2020
Net sales 829 752 514 405 382 379 382 320
Cost of sales -358 -333 -215 -143 -145 -132 -130 -121
Gross income 470 418 299 262 237 247 252 199
Selling expenses -152 -142 -90 -50 -54 -50 -48 -41
Administrative expenses -102 -98 -136 -42 -46 -36 -27 -31
Research and development costs -43 -44 -37 -28 -25 -24 -26 -18
Other operating income and
expenses
2 -1 3 0 -1 6 - 3 3
Operating income 175 133 39 142 111 142 147 112
Financial income and expenses -6 -20 22 -1 -1 5 -10 1
Income after financial items 169 113 61 141 110 148 138 113
Income taxes -39 -31 -28 -36 -23 -29 -30 -24
Net income 130 82 33 105 86 119 107 89
Attributable to
Parent Company shareholders 130 82 33 104 86 118 107 88
Non-controlling interests 0 1 1 0 0 1 0 0
Depreciation and amortisation -98 -95 -45 -20 -23 -21 -17 -21

Key ratios per quarter, total Group

Apr-Jun Jan-Mar Oct-Dec Jul-Sep Apr-Jun Jan-Mar Oct-Dec Jul-Sep
2022 2022 2021 2021 2021 2021 2020 2020
Equity attributable to Parent
Company shareholders, SEK million
15,977 15,529 15,322 5,772 2,147 2,159 2,013 1,956
Equity per share, SEK 117.96 114.65 113.12 48.83 19.78 19.89 18.54 18.02
Return on equity, % 2.7 3.1 5.4 13.7 19.3 16.2 14.8 14.6
Cash flow from operating activities
per share, SEK
1.33 0.66 0.00 0.91 1.23 1.32 1.58 0.89

Alternative performance measures

This report includes certain performance measures not defined in IFRS, but they are included in the report as company management considers that this information makes it easier for investors to analyse the Group's financial performance and position. Investors should regard these alternative performance measures as complementing rather than replacing financial information in accordance with IFRS. Please note that Vitrolife's definitions of these performance measures may differ from other companies' definitions of the same terms.

The following definitions describe the performance measures that are used, referred to and presented in the financial reports. Measures that can be found directly in the financial reports and can be calculated on the basis of the definitions below have not been included in the tables on the following pages.

Profit and return measurements

Gross income

Definition: Net sales minus the cost of sales.

Purpose: This measure shows the Group's result before the effects of costs such as selling and administrative expenses.

Gross margin, %

Definition: Gross income in relation to net sales for the period.

Operating income (EBIT)

Definition: Net sales minus all costs attributable to operations including depreciation and amortisation of property, plant and equipment and intangible assets but excluding net financial items and tax.

Purpose: This is used to measure operational profitability and the Group's target achievement.

Operating margin (EBIT), %

Definition: Operating income (EBIT) in relation to net sales for the period.

Operating income before depreciation and amortisation (EBITDA)

Definition: Operating income before depreciation and amortisation of property, plant and equipment and intangible assets.

Purpose: This is used to measure result from operating activities independent of depreciation and amortisation. The company aims to achieve growth while maintaining profitability, where profitability is followed up through operating income before depreciation and amortisation (EBITDA).

Operating margin before depreciation and amortisation (EBITDA), %

Definition: Operating income before depreciation and amortisation of property, plant and equipment and intangible assets in relation to net sales for the period.

Adjusted gross and operating income

Definition: Gross and operating income before amortisation of surplus values related to acquisitions.

Purpose: As Vitrolife's gross and operating income is significantly impacted by the amortisation of surplus values related to the acquisitions that the company has carried out, it is management's assessment that it is appropriate to illustrate the Group's profitability and earning capacity by presenting gross and operating income adjusted for amortisation of these surplus values.

Adjusted gross and operating margin, %

Definition: Adjusted gross and operating income in relation to net sales for the period.

Return on equity

Definition: Net income, rolling 12 months, in relation to average equity for the period. (Average is calculated based on the last four reported quarters).

Purpose: It is Vitrolife's assessment that return on equity is an appropriate measure to illustrate to stakeholders how effectively the Group invests its equity.

SEK millions 30 Jun 2022 30 Jun 2021 31 Dec 2021
Average equity 13,150 2,069 6,350
Net income,
rolling 12 month 349 399 341
Return on equity, % 2.7 19.3 5.4

Capital measures

Net debt

Definition: Current and non-current interest-bearing liabilities, adjusted for IFRS 16 effect, minus interest-bearing receivables minus cash and cash equivalents.

Purpose: One of Vitrolife's financial objectives is to have a strong financial capital base to enable continued high growth, both organic and through acquisitions. The definition of this measure has been reworded to reflect the introduction of IFRS 16 on 1 January 2019, as financial liabilities related to leases are not included in the net debt calculation.

Net debt/EBITDA rolling 12 months

Definition:Net debt in relation to EBITDA over a rolling-12 month period.

Purpose: One of Vitrolife's financial objectives is to have a strong financial capital base to enable continued high growth, both organic and through acquisitions. In relation to this, Group management monitors the ratio of net debt to rolling 12-month operating income before depreciation and amortisation (EBITDA). According to Vitrolife's financial objectives, this ratio should normally not exceed three times. It is management's assessment that this ratio gives creditors and investors important information concerning the Group's approach to debt.

SEK millions 30 Jun 2022 30 Jun 2021 31 Dec 2021
Borrowings,
non-current 1,961 1,945
Lease liabilities,
non-current 77 56 82
Borrowings, current 273 429
Lease liabilities,
current 32 16 27
Adjustment of lease
liabilities -110 -72 -110
Cash and cash
equivalents -444 -1,155 -630
Net debt 1,790 -1,155 1,743
Operating income,
rolling 12 month 490 513 435
Depreciation and
amortisation,
rolling 12 month 258 82 109
Rolling 12 month
EBITDA 748 596 544
Net debt/EBITDA
rolling 12 month 2.4 -1.9 3.2

Equity/assets ratio, %

Definition: Equity and minority interest in relation to total assets. Purpose: The ratio shows the proportion of the Company's total assets financed by equity. A high equity/assets ratio is a measure of financial strength and is used to measure target achievement.

Working capital

Definition: Current assets excluding cash and cash equivalents minus current non-interest-bearing liabilities.

Purpose: This measure is used to show how much capital is needed to finance current business operations.

Share-related measures

Cash flow from operating activities per share

Definition: Cash flow for the period from current business operations divided by the average number of shares outstanding for the period.

Purpose: This measure is used to show the cash flow generated by the company's current business operations per share.

Equity per share

Definition: Equity divided by the number of shares outstanding on the closing date.

Purpose: This measure shows the company's net value per share and determines whether a company increases shareholders' net worth over time.

Earnings per share (Defined by IFRS)

Definition: Income for the period attributable to Vitrolife's shareholders diveded by the average number of shares outstanding for the period.

EBITDA per share

Definition: EBITDA divided by the average number of shares

outstanding for the period.

Purpose: Measures operating earnings per share generated by the business.

Other measures

Rolling 12 months

Definition: Key ratios calculated from rolling 12-month values are based on the four most recent interim reports and sets of accounts. Purpose: Rolling 12 months gives a clearer picture of sales or profitability and a fairer picture of a key ratio's development.

Organic growth

Definition: Organic growth is sales growth from existing business operations adjusted for acquisitions and divestments. An acquisition or a sale is only included in the calculation of organic growth when it is included for an equal number of months in the current period and the corresponding period the previous year. Otherwise it is included in the calculation of acquired growth.

Purpose: Organic growth excludes the effects of changes in the Group's structure, thus enabling a comparison of net sales over time.

Net sales growth in local currency

Definition: Growth in local currencies is sales growth adjusted for currency effects. This is calculated as sales for the period in local currencies, translated using a predetermined exchange rate, in relation to sales for the corresponding period the previous year in local currencies, translated using the same exchange rate. Purpose: As Vitrolife has a large proportion of sales in currencies other than its reporting currency, SEK, sales are not only impacted by actual growth, but also by currency effects. This measure is used to analyse sales adjusted for currency effects. The percentage effects in the following tables are calculated as each amount in SEK millions in relation to net sales in the same period previous year (as shown in Note 4).

Net sales growth in local currency

2022
Consumables EMEA Americas Japan Pacific Asia Total
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Organic growth in local currency, SEK millions 4 14 2 13 12 19 23 38 41 84
Organic growth in local currency, % 3 6 2 11 37 29 39 35 15 16
Currency effects, SEK millions 6 11 11 18 2 3 9 15 28 48
Currency effects, % 5 5 16 15 6 5 15 14 10 9
Total growth, SEK millions 10 25 12 32 14 22 32 54 68 132
Total growth, % 8 11 18 26 43 33 54 50 24 25
2022
Technologies EMEA Americas Japan Pacific Asia Total
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Organic growth in local currency, SEK millions -5 17 11 21 12 -3 12 -7 30 28
Organic growth in local currency, % -9 15 174 162 55 -4 80 -14 29 12
Currency effects, SEK millions 2 5 3 5 1 1 2 3 8 15
Currency effects, % 4 5 47 36 3 2 13 6 8 6
Total growth, SEK millions -3 23 14 25 13 -1 13 -4 38 43
Total growth, % -5 20 221 197 58 -2 93 -8 37 18
2022
Genetic Services EMEA Americas Japan Pacific Asia Total
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Acquired growth, SEK millions 95 197 168 305 22 46 20 40 306 587
Acquired growth, % n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
Currency effects, SEK millions 7 11 25 42 0 0 3 5 35 58
Currency effects, % n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
Total growth, SEK millions 102 207 194 347 22 46 23 45 341 645
Total growth, % n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
2022
Total EMEA Americas Japan Pacific Asia Total
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Apr
Jun
Jan
Jun
Organic growth in local currency, SEK millions -2 31 13 34 24 16 35 31 70 112
Organic growth in local currency, % -1 9 17 25 44 12 47 20 18 15
Acquired growth, SEK millions 95 197 168 305 22 46 20 40 306 587
Acquired growth, % 54 59 223 222 41 36 27 25 80 77
Currency effects, SEK millions 15 27 39 65 2 4 14 24 70 120
Currency effects, % 8 8 52 48 4 3 19 15 18 16
Total growth, SEK millions 109 255 221 404 49 66 68 94 447 820
Total growth, % 61 76 292 295 89 52 92 59 117 108

Glossary

The following explanations are intended to help the reader to understand certain specific terms and expressions in Vitrolife's reports:

Biological quality tests

Using biological systems (living cells, organs or animals) to test how well a product or input material functions in relation to a requirement specification.

Biopsy

Removal of one or several cells from living tissue for evaluation.

Biotechnology

Combination of biology and technology, which primarily means using cells or components from cells (such as enzymes or DNA) in technical applications.

Blastocyst

An embryo at days 5-7 after fertilisation. Cell division has progressed to the point where the cells have started to differentiate and the embryo now has two distinct cell types.

Cell therapy

Describes the process when new cells are added to tissue in order to treat a disorder.

Clinical study/trial

An investigation in healthy or sick people aimed at studying the effect of a pharmaceutical or treatment method.

Embryo

A fertilised egg that has become multicellular.

In vitro (Latin "in glass")

A biological process that is performed outside of a living organism and in an artificial environment, for example, in a test tube.

In vivo (Latin "in the living")

Biological processes occurring in cells and tissues within a living organism.

Incubator

Equipment for culture of embryos in a controlled environment.

IUI

Intra-Uterine Insemination, "artificial insemination". A high concentration of active sperm are placed in the uterus to increase the chance of fertilisation.

IVF, In Vitro Fertilisation

The combination of the male and female sex cells and subsequent cultivation of the embryos, outside of the body.

Medical devices

Comprise devices used to make a diagnosis of a disease, treat a disease and as rehabilitation.

PGT-A

Preimplantation genetic testing for aneuploidy (PGT-A), also called preimplantation genetic screening (PGS), is a test for chromosome copy number that can be used during IVF to help predict the chromosomal status of an embryo from a biopsy of one or more cells. The results of PGT-A aid in selecting embryos more likely to have a normal number of chromosomes (euploid) over those with an abnormal number (aneuploid), which may result in implantation failure or miscarriage.

PGT-M

Preimplantation genetic testing for monogenic defects (PGT-M), also called preimplantation genetic diagnosis (PGD), is a test to find specific hereditary genetic diseases that are caused by a single defective gene. This test can be used to determine which embryo lacks the genetic disease to ensure that the child will not be impacted.

Preclinical study

Research conducted before a pharmaceutical or a treatment method is sufficiently documented to be studied in humans, for example, testing of substances on tissue samples and subsequent testing on experimental animals.

Time-lapse

Technology for embryo monitoring. Images of the developing embryo are taken at frequent time intervals, then played as a film and analysed.

Vitrification

Process for converting a material to a glasslike solid state, in this case the rapid cooling of eggs and embryos to cryopreserve them for future IVF cycles.

Financial reports

Vitrolife's interim reports are published on the company's website, vitrolife.com, and are sent to shareholders who have registered their interest in receiving this information.

27/10/2022 Interim report Q3, 2022

02/02/2023 Year-end report, 2022

21/04/2023 Interim report Q1, 2023

27/04/2023 Annual General Meeting 2023

14/07/2023 Interim report Q2, 2023

27/10/2023 Interim report Q3, 2023

02/02/2024 Year-end report, 2023

This report has not been reviewed by the company´s auditor. There is a Swedish translation of the interim report. When in doubt, the Swedish wording prevails.

Forward Looking Statements

This report may contain forward-looking statements, which reflect the Board of Directors and the management's current views with respect to the market, certain future events and financial performance. Although the statements are based upon estimates, the management believes that the expectations reflected in these forward-looking statements are based on reasonable assumptions, and no assurance can be given that the expectations will prove to be correct. Forward-looking statements are based on the circumstances at the date of publication and actual outcome could be materially different. Vitrolife disclaims any intention or obligation to update these forward-looking statements. The most important strategic and operative risks regarding Vitrolife's business and field are described in the Management report, in the Annual Report. These are primarily constituted by macro-economic risks, operational risks and financial risks.

Queries should be addressed to

Thomas Axelsson, CEO, phone +46 31 721 80 01 Patrik Tolf, CFO, phone +46 31 766 90 21

This information is such that Vitrolife AB (publ) is obliged to publish according to the EU Market Abuse Regulation and the Securities Markets Act. The information was submitted for publication, through the agency of the contact persons set out above, at 8.00 am CEST on 15 July 2022.

Vitrolife AB (publ) Box 9080 SE-400 92 Göteborg Sweden Phone +46 31 721 80 00 Fax +46 31 721 80 99 [email protected]

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