Alternative performance measures
The Group uses a number of alternative performance measures in its report. The alternative performance measures that BE Group considers significant are the following:
Underlying operating result (uEBIT)
| (SEK M) | 2018 Jan-Mar | 2017 Jan-Mar | 2017 Full-year | Rolling 12 months | |
| (MSEK) | 2018 jan-mar | 2017 jan-mar | 2017 helår | Rullande 12 mån | |
| Operating result | Rörelseresultat | 55 | 46 | 57 | 66 |
| Reversal of inventory gains (-)/losses (+) | Återläggning lagervinster (-)/förluster (+) | -7 | -16 | -27 | -18 |
| Adjustment for items affecting comparability | Justering för jämförelsestörande poster | – | – | 52 | 52 |
| Group | Koncernen | 48 | 30 | 82 | 100 |
Net debt
| (SEK M) | 2018 Jan-Mar | 2017 Jan-Mar | 2017 31 Dec | |
| (MSEK) | 2018 jan-mar | 2017 jan-mar | 2017 31 dec | |
| Non-current interest-bearing liabilities | Långfristiga räntebärande skulder | 537 | 508 | 519 |
| Current interest-bearing liabilities | Kortfristiga räntebärande skulder | 5 | 54 | 20 |
| Deduction financial assets | Avdrag finansiella anläggningstillgångar | 0 | 0 | 0 |
| Deduction cash and equivalents | Avdrag likvida medel | -39 | -34 | -61 |
| Rounding | Avrundning | 1 | – | – |
| Group | Koncernen | 504 | 528 | 478 |
Net debt/equity ratio is calculated as net debt divided by Equity.
Working capital
| (SEK M) | 2018 Jan-Mar | 2017 Jan-Mar | 2017 31 Dec | |
| (MSEK) | 2018 jan-mar | 2017 jan-mar | 2017 31 dec | |
| Inventories | Varulager | 682 | 575 | 599 |
| Accounts receivable | Kundfordringar | 664 | 610 | 489 |
| Other receivables | Övriga rörelsefordringar | 45 | 50 | 35 |
| Deduction accounts payable | Avdrag leverantörsskulder | -660 | -551 | -479 |
| Deduction other current liabilities | Avdrag övriga kortfristiga skulder | -177 | -182 | -152 |
| Rounding | Avrundning | – | – | – |
| Group | Koncernen | 554 | 502 | 492 |
Average working capital is an average for each period based on quarterly data.
Capital employed
| (SEK M) | 2018 Jan-Mar | 2017 Jan-Mar | 2017 31 Dec | |
| (MSEK) | 2018 jan-mar | 2017 jan-mar | 2017 31 dec | |
| Equity | Eget kapital | 852 | 804 | 802 |
| Non-current interest-bearing liabilities | Långfristiga räntebärande skulder | 537 | 508 | 519 |
| Current interest-bearing liabilities | Kortfristiga räntebärande skulder | 5 | 54 | 20 |
| Rounding | Avrundning | 1 | 1 | – |
| Group | Koncernen | 1,395 | 1,367 | 1,341 |
Average capital employed is an average for each period based on quarterly data.