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Investor Presentation

Reconciliation tables (2/2) EURM Changes in operating receivables Changes in work in progress Changes in operating liabilities Change NWC incl. adjustment for FX differences and acquired NWC Q4 2018 Q1- Q3 2019 2014 2015 2016 2017 2018 LTM Q3 2019 IAS 17 IFRS 16 0.5 4.0 -7.6 0.5 -4.1 3.6 -3.7 -0.1 -0.39 -0.5 -12.4 12.5 -11.6 3.0 4.0 7.0 0.4 -1.5 15.4 -4.2 3.9 5.9 -17.7 -11.8 -3.0 2.0 -4.5 8.7 -11.8 12.5 -17.4 -4.9 Exchange rate differences -1.3 -0.3 -0.2 3.7 -2.4 4.7 EURM Q1 2016 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 2016 2016 2016 2017 2017 2017 2017 2018 2018 2018 2018 2019 2019 2019 Sales 109.4 118 121.7 136.3 132.8 119.8 125.0 141.2 148.2 147.1 158.1 166.0 160.0 157.8 173.0 Operating profit 4.5 4.8 7.9 7.9 7.2 4.4 7.2 7.0 6.8 6.8 8.1 3.7 8.1 5.4 10.5 Amortization of acquisition related tangible and intangible assets 1.4 1.4 1.2 1.2 1.2 1.2 1.2 1.2 1.6 1.6 1.6 1.8 6.8 7.3 7.7 Operational amortisations EBITA 5.9 6.2 9.1 9.1 8.4 5.6 8.4 8.2 8.3 8.4 9.7 5.4 14.9 12.7 18.2 Depreciation 2.3 2.4 2.4 2.3 2.3 2.4 2.5 2.8 3.13 3.3 3.4 3.6 2.9 3.1 3.3 Operating profit before depreciation (EBITDA) 8.2 8.6 11.5 11.4 10.7 8.0 10.9 11.0 11.5 11.7 13.1 9.1 17.8 15.8 21.5 Items affecting comparability 0.4 0.1 0.2 1.1 0.1 0.9 0.4 1.6 1.4 0.6 0.5. 5.2 0.5 1.4 0.2 Operating profit before depreciation and IAC (Adjusted EBITDA) 8.5 8.7 11.7 12.5 10.8 8.8 11.3 12.6 12.9 12.2 13.6 14.3 18.3 17.2 21.7 Adjusted EBITDA % 7.8% 7.4% 9.60% 9.20% 8.10% 7.4% 9.0% 8.9% 8.7% 8.3% 8.6% 8.6% 11.4% 10.9% 12.5% 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 46
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