Note 16 – Participations in Group companies
| Parent Company | Moderbolag | 2022 | 2021 |
| Accumulated cost | Ackumulerade anskaffningsvärden | ||
| At January 1 | Vid årets början | 1,630 | 1,630 |
| Divestment | Avyttring | -12 | – |
| Total accumulated cost | Summa ackumulerade anskaffningsvärden | 1,618 | 1,630 |
| Accumulated impairment | Ackumulerade nedskrivningar | ||
| At January 1 | Vid årets början | -762 | -762 |
| Total accumulated impairment | Summa ackumulerade nedskrivningar | -762 | -762 |
| Carrying amount at end of period | Redovisat värde vid periodens slut | 856 | 868 |
Specification of the Parent Company and Group’s holdings of investments in Group companies
| Subsidiaries/Reg. No./Domicile | Participating interests | % | Carrying amount | |
| Dotterbolag / Org nr / Säte | Antal andelar | % | Redovisat värde | |
| BE Group Sverige AB, 556106-2174. Sweden | BE Group Sverige AB, 556106-2174. Sverige | 20,000 | 100 | 709 |
| BE Group Oy Ab, 1544976-7. Finland | BE Group Oy Ab, 1544976-7. Finland | 204,000 | 100 | 147 |
| BE Group OÜ, 10024510. Estonia | BE Group OÜ, 10024510. Estland | 40 | 100 | 0 |
| BE Group OÜ filiāle Latvijā, 40203322166. Latvia | BE Group OÜ filiāle Latvijā, 40203322166. Lettland | 100 | 100 | 0 |
| BE Group OÜ Lietuvos filialas, 305776594. Lithuania | BE Group OÜ Lietuvos filialas, 305776594. Litauen | 100 | 100 | – |
| BE Group Sp. z o.o, 0000006520. Poland | BE Group Sp. z o.o., 0000006520. Polen | 20,216 | 100 | – |
| 856 |
| Divestments during the year | Avyttringar under året | 2022 | 2021 |
| Lecor Stålteknik AB | Lecor Stålteknik AB | -12 | – |
| Total | Totalt | -12 | – |
Acquisitions
During the second half of the year, BE Group Sverige AB acquired the shares of Goodtech Solutions Manufacturing AB, now BE Group Produktion Arvika AB. The costs related to the acquisition is included in the administrative costs in the balance sheet for 2022. Since the day of consolidation, the acquired company has contributed to the Group’s net sales with SEK 7.5 M and the underlying result with SEK 0.2 M.
The table below includes assets and liabilities consolidated in connection to the acquisition. The acquisition is not material to BE Group’s financial result.
| Net assets | Book value | Value adjustment | Fair value | |
| Nettotillgångar | Bokfört värde | Värdejustering | Verkligt värde | |
| Property | Fastighet | 1 | 6 | 7 |
| Intangible assets | Immateriella anläggningstillgångar | 0 | – | 0 |
| Tangible assets | Materiella anläggningstillgångar | 1 | 2 | 3 |
| Inventory, accounts receivable and other receivables | Lager, kundfordringar och övriga fordringar | 4 | – | 4 |
| Accounts payable and other liabilities | Leverantörsskulder och övriga skulder | -5 | – | -5 |
| Cash and equivalents | Likvida medel | 1 | – | 1 |
| Total net assets | Summa nettotillgångar | 2 | 8 | 10 |
| Cash flow effect | ||
| Kassaflödeseffekt | ||
| Purchase price | Köpeskilling | -10 |
| Cash and equivalents in the acquired companies | Likvida medel i de förvärvade bolagen | 1 |
| Total cash flow effect | Summa kassaflödeseffekt | -9 |
Earnings attributable to divested operations
In the third quarter, the transfer of Lecor Stålteknik AB was completed. The final purchase consideration amounted to approximately SEK 17 M and the cash flow effect was SEK 10 M. The sale had no major impact on the Group’s earnings. The operations had annual net sales of approximately SEK 82 M in 2021 and were deconsolidated on July 1, 2022.