Alternative performance measures
BE Group present certain alternative performance measures that are not defined in accordance with IFRS Accounting Standards. These alternative performance measures should be seen as a complement and not a substitute for financial information presented in accordance with the standards. Group management believes that these alternative performance measures provide useful information to analysts, other stakeholders and readers of the reports about the Group’s operational and financial development.
Underlying operating result (uEBIT)
| (SEK M) | (MSEK) | 2024 | 2023 |
| Operating result | Rörelseresultat | -49 | -52 |
| Reversal of inventory gains (-)/losses (+) | Återläggning lagervinster (-)/förluster (+) | 53 | 76 |
| Adjustment for items affecting comparability | Justering för jämförelsestörande poster | 47 | 6 |
| Group | Koncernen | 51 | 30 |
Working capital
| (SEK M) | (MSEK) | 2024 | 2023 |
| Inventories | Varulager | 858 | 792 |
| Accounts receivables | Kundfordringar | 419 | 532 |
| Other receivables | Övriga rörelsefordringar | 60 | 88 |
| Deduction accounts payables | Avdrag leverantörsskulder | -544 | -528 |
| Deduction other current liabilities | Avdrag övriga kortfristiga skulder | -165 | -201 |
| Rounding | Avrundning | – | – |
| Group | Koncernen | 628 | 683 |
Average working capital is an average for each period based on quarterly data.
Net debt excl. IFRS 16
| (SEK M) | (MSEK) | 2024 | 2023 |
| Non-current interest-bearing liabilities and lease liabilities | Långfristiga räntebärande skulder och leasingskulder | 671 | 710 |
| Current interest-bearing liabilities and lease liabilities | Kortfristiga räntebärande skulder och leasingskulder | 107 | 103 |
| Deduction lease liabilities | Avdrag leasingskulder | -428 | -479 |
| Deduction financial assets | Avdrag finansiella anläggningstillgångar | 1 | 0 |
| Deduction cash and cash equivalents | Avdrag likvida medel | -9 | -74 |
| Rounding | Avrundning | -2 | -1 |
| Group | Koncernen | 340 | 259 |
Net debt/equity ratio excl. IFRS 16 is calculated as net debt excl. IFRS 16 divided by equity.
Capital employed excl. IFRS 16
| (SEK M) | (MSEK) | 2024 | 2023 |
| Equity excl. IFRS 16 | Eget kapital exkl. IFRS 16 | 1,396 | 1,431 |
| Non-current interest bearing liabilities and lease liabilities | Långfristiga räntebärande skulder och leasingskulder | 671 | 710 |
| Current interest bearing liabilities and lease liabilities | Kortfristiga räntebärande skulder och leasingskulder | 107 | 103 |
| Deduction lease liabilities | Avdrag leasingskulder | -428 | -479 |
| Rounding | Avrundning | – | – |
| Group | Koncernen | 1,746 | 1,765 |
Average capital employed excl. IFRS 16 is an average for each period based on quarterly data.