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Investor Presentation

Reconciliation tables (1/2) Q4 2018 Q1- Q3 2019 EURM 2014 2015 2016 2017 2018 LTM Q3 2019 IAS 17 IFRS 16 Operating profit -1.1 7.0 25.1 25.9 25.3 3.6 24.1 27.7 Amortization of acquisition related tangible and intangible assets EBITA 5.6 4.5 65 5.6 5.2 4.7 6.6 1.8 21.8 23.6 12.5 30.3 30.6 31.9 5.4 45.9 51.3 Depreciation 9.0 9.3 9.3 10.0 13.4 3.6 9.3 12.9 Operating profit before depreciation (EBITDA) 13.4 21.8 39.6 40.6 45.3 9.1 55.1 64.2 Q4 2018 Q1-Q3 2019 EURM 2014 2015 2016 2017 2018 LTM Q3 2019 IAS 17 IFRS 16 Sales 419.1 438.7 485.3 518.8 619.3 165.9 490.7 656.6 Operating profit -1.1 7.0 25.1 25.9 25.3 3.6 24.1 27.7 Amortization of acquisition related tangible and intangible assets 5.6 5.6 5.2 4.7 6.6 1.8 21.8 23.6 EBITA 4.5 12.5 30.3 30.6 31.9 5.4 45.9 51.3 Depreciation 9.0 9.3 9.3 10.0 13.4 3.6 9.3 12.9 Operating profit before depreciation (EBITDA) 13.4 21.8 39.6 40.6 45.3 9.1 55.1 64.2 Transaction costs, acquisition 0.1 1.5 0.9 0.7 1.8 2.5 Restructuring 5.4 4.5 0.2 4.0 4.2 2.1 0.6 2.7 Impairment IT systems and tangible assets 0.3 2.5 0.6 0.6 1.9 1.7 1.7 Negative goodwill Norway -4.0 0.7 0.7 0.7 Sales of fixed assets -0.3 -0.3 Other items affecting comparability 1.4 0.5 0.8 0.8 0.1 0.1 Operating profit before depreciation and IAC (Adjusted EBITDA) Adjusted EBITDA % 20.6 29.4 41.4 43.5 53.0 14.3 57.3 71.6 4.9% 6.7% 8.5% 8.4% 8.6% 8.6% 11.7% 10.9% EURM 2013 2014 2015 2016 2017 2018 Q4 2018 Q3 2019 Accounts receivable 68.7 67.7 64.3 70.1 76.6 88.4 88.4 97.5 Accounts payable -33.9 -34.2 -34.3 -42.9 -35.6 -45.6 -45.6 33.6 Inventory 12.4 16.5 17.5 29.6 20.8 44.7 44.7 41.0 Advance payment -0.3 -0.2 -0.2 -0.2 -0.1 -1,5 -1,5 -0.4 Other receivables / liabilities -27.5 -28.9 -28.7 -33.6 -43.6 -53.6 -53.6 -50.1 Net working capital 19.2 21.0 18.7 23.0 17.9 32.1 32.1 55.2 Change in NWC excl. adjustment for FX differences and acquired NWC 11.7 -1.7 2.3 -4.3 5.0 -14.2 -22.1 Note: Changed definition of Adjusted EBITDA in Q3 2019 compared with Q1 & Q2 2019 reports, with the new definition being: Earnings before interest, tax, depreciation and amortisation and items affecting comparability Source: Company information SUPPORTING MATERIALS | POLYGON 45
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