HANZA AB RECONCILIATION TABLES FOR ALTERNATIVE PERFORMANCE MEASUREMENTS
The alternative performance measurements below have been used in HANZA's interim reports
Gross margin
The measurement is considered relavant to give a picture of HANZA's contribution to the operations after material costs.
Isolated quarters
Net sales, SEK millions
- Change in inventories in production, finished goods and work in progress on behalf of others, SEK millions
- Raw materials and consumables, SEK millions
- Gross profit, SEK millions
- Net sales, SEK millions = Gross margin, %
Accumulated values
Change in inventories in production, finished goods and work in progress on behalf of others,
- SEK millions
- Raw materials and consumables, SEK millions
- Gross profit, SEK millions
- Net sales, SEK millions = Gross margin, %
Jan-Mar 2024 1,253
-13
-713527 1,253 42.1%
Jan-Mar
2024
-13
-713527 1,253 42.1%
EBITDA and EBITDA margin
The measurements are considered relavant to give a picture of HANZA's operational profitability before depreciations, amortizations and write-downs.
Isolated quarters | Jan-Mar |
2024 |
- Operating profit (EBIT), SEK millions
+ | Depreciations, amortizations and write-downs, SEK millions | 43 |
= | EBITDA, SEK millions | 104 |
/ | Net sales, SEK millions | 1,253 |
= | EBITDA margin, % | 8.3% |
Accumulated values | Jan-Mar | |
2024 | ||
+ | Operating profit (EBIT), SEK millions | 61 |
+ | Depreciations, amortizations and write-downs, SEK millions | 43 |
= | EBITDA, SEK millions | 104 |
/ | Net sales, SEK millions | 1,253 |
= | EBITDA margin, % | 8.3% |
Operating profit (EBITA) and EBITA-margin
The measurements are considered relavant to give a picture of HANZA's operational profitability before amortizations and write-downs of intangible assets, which primarily are intangible assets identified in acquisition analysis .
Isolated quarters | Jan-Mar |
2024 |
- Operating profit (EBIT), SEK millions
+ | Amortizations and write-downs of intangible assets, SEK millions | 6 |
= | EBITA, SEK millions | 67 |
/ | Net sales, SEK millions | 1,253 |
= | EBITA-margin, % | 5.3% |
Accumulated values | Jan-Mar | |
2024 | ||
+ | Operating profit (EBIT), SEK millions | 61 |
+ | Amortizations and write-downs of intangible assets, SEK millions | 6 |
= | EBITA, SEK millions | 67 |
/ | Net sales, SEK millions | 1,253 |
= | EBITA-margin, % | 5.3% |
Operating profit from operational segments (Operational EBIT), EBITA and EBITA margin
The measurements are considered relavant to give a picture of HANZA's long-term operational profitability.
Isolated quarters | Jan-Mar | |
2024 | ||
+ | Business development costs (Business development segments EBIT), SEK million | -16 |
= | Operating profit from operational segments (Operational EBIT), SEK millions | 45 |
+ | Amortizations and write-downs of intangible assets, SEK millions | 6 |
= | Operational segmentens EBITA, SEK millions | 51 |
/ | Net sales, SEK millions | 1,253 |
= | Operational EBITA margin, % | 4.1% |
Accumulated values | Jan-Mar | |
2024 |
- Operating profit (EBIT), SEK millions
+ | Business development costs (Business development segments EBIT), SEK million | -16 |
= | Operating profit from operational segments (Operational EBIT), SEK millions | 45 |
+ | Amortizations and write-downs of intangible assets, SEK millions | 6 |
= | Operational segmentens EBITA, SEK millions | 51 |
/ | Net sales, SEK millions | 1,253 |
= | Operational EBITA margin, % | 4.1% |
Business development segment EBITA
The measurement is considered relavant to show the size of HANZA costs that are not connected to the operations.
Isolated quarters | Jan-Mar |
2024 | |
Business development segment EBITA (=Business development segment EBIT) | 16 |
Accumulated values | Jan-Mar |
2024 |
Business development segment EBITA (=Business development segment EBIT) | 16 |
Operating capital, return on operating capital and capital turnover on operating capital
The measurement are considered relavant to give a picture of capital used in the operations and return on that capital.
Isolated quarters | Jan-Mar | |
2024 | ||
+ | Balance sheet total, SEK millions | 3,745 |
- | Cash and cash equivalents, SEK millions | -178 |
- Financial assets, SEK millions
- | Non-interest-bearing liabilities, SEK millions | -1,068 |
= | Operating capital, SEK millions | 2,499 |
+ | EBITA, SEK millions (se above) | 67 |
/ | Average operating capital, SEK millions | 2,148 |
= | Return on operating capital, % | 3.1% |
+ | Net sales, SEK millions | 1,253 |
/ | Average operating capital, SEK millions | 2,148 |
= | Capital turnover on operating capital, % | 0.6 |
Accumulated values | Jan-Mar | |
2024 |
- Balance sheet total, SEK millions
- | Cash and cash equivalents, SEK millions | -178 |
- | Financial assets, SEK millions | |
- | Non-interest-bearing liabilities, SEK millions | -1,068 |
= | Operating capital, SEK millions | 2,499 |
+ | EBITA, SEK millions (se above) | 67 |
/ | Average operating capital, SEK millions | 2,148 |
= | Return on operating capital, % | 3.1% |
+ | Net sales, SEK millions | 1,253 |
/ | Average operating capital, SEK millions | 2,148 |
= | Capital turnover on operating capital, full year meassurement % | 2.3 |
Return on capital employed
The measurement is considered relevant to show profitability related to capital used in the operations.
Isolated quarters | Jan-Mar | |
2024 | ||
+ | Balance sheet total, SEK millions | 3,745 |
- | Non-interest-bearing liabilities, SEK millions | -1,068 |
= | Capital employed, SEK millions | 2,677 |
+ | Profit/loss before tax, SEK million | 35 |
+ | Finacial expenses, SEK million | 26 |
/ Average capital employed, SEK millions | 2,407 | |
= | Return on capital employed, % | 2.5% |
Accumulated values | Jan-Mar | |
2024 | ||
+ | Balance sheet total, SEK millions | 3,745 |
- | Non-interest-bearing liabilities, SEK millions | -1,068 |
= | Capital employed, SEK millions | 2,677 |
+ | Profit/loss before tax, SEK million | 35 |
+ | Finacial expenses, SEK million | 26 |
/ Average capital employed, SEK millions | 2,407 | |
= | Return on capital employed full year measurement, % | 2.5% |
Net interest-bearing debt, net debt/equity ratio and net debt in relation to adjusted
EBITDA
The measurements are considered relavant to evaluate the financial risk and debt in relation to profitability in
HANZA.
Mar 2024
- Interest-bearingliabilities, SEK millions
- | Cash and cash equivalents, SEK millions | -178 |
- | Lease liabilities related to buildings and premises | -115 |
= | Net interest-bearing debt, SEK millions | 930 |
/ | Shareholders equity, SEK millions | 1,454 |
= | Net debt/equity ratio, times | 0.6 |
+ | Net interest-bearing debt, SEK millions | 930 |
/ | adjusted EBITDA, rolling 12 months | 431 |
Net debt in relation to EBITDA, times | 2.2 |
Equity ratio
The measurement is considered relavant to, over time, give a picture of the portion of the total capital used which comes from shareholders equity and external financing respectively. This makes it possible for investors to evaluate HANZA's long-term financial stability.
Mar | ||
2024 | ||
+ | ||
/ | Balance sheet total, SEK millions | 3,745 |
= | Equity ratio, % | 38.8% |
Equity per share
The measurement is considered relevant to show the net worth per share.
Mar | ||
2024 | ||
- | Paid but not yet registred equity, SEK millions | |
/ | Number of shares outstanding on the balance sheet date | 43,659,340 |
= | Equity per share, SEK million | 33.29 |
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Disclaimer
Hanza AB published this content on 10 May 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 10 May 2024 08:55:07 UTC.
