Embracer Group Results Presentation Deck
EARNOUT PER YEAR-END
Earnouts - Fair value evaluation
As part of the year-end closing, we have performed fair value evaluations on contingent considerations and other balance sheet items relating to earnouts. The
evaluation considers the likelihood of meeting earnout targets, the timing of meeting earnout targets and the settlement structure. The results can be viewed from an
IFRS and NON-GAAP perspective, with the following impacts on Profit & Loss (PL), Balance Sheet (BS), Cash Flow (CF) and dilution on capital.
Impact on adjusted EBIT
Decrease of personnel expenses in profit and loss
IFRS
Gain in financial net in profit and loss
Total impact on PL/BS
Decrease in future personnel expenses¹
Total decrease of future obligations
Of which cash²
Of which shares
Of which number of shares³
Impact in SEKm
0 SEKM
1,029 SEKM
1,359 SEKM
2,388 SEKM
700 SEKM
3,088 SEKM
2,082 SEKM
1,006 SEKM
14 million shares
Impact on adjusted EBIT
NON-GAAP
Decrease of personnel expenses in profit and loss
Gain in financial net in profit and loss
Total impact on PL
Decrease in future personnel expenses¹
Total decrease of future obligations
Of which cash²
Of which shares
Of which number of shares³
Impact in SEKm
1. No impact on PL or BS as of 31/3-2023
2. Total decrease from Q3 of 2640 MSEK also includes changes in settlement structure from cash to shares, payments in the quarter, new acquisitions, FX and present value.
3. According to the individual VWAP share price in each individual agreement.
0 SEKM
0 SEKM
0 SEKM
0 SEKM
0 SEKM
3,088 SEKM
2,082 SEKM
1,006 SEKM
14 million shares
The present value of obligations as of 2023-03-31 represents managements best estimation for expected outcome for each individual agreement (SEK 8.6
bn in cash and 63-76 million shares to be issued)
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