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) | 2023 Jan-Mar | 2022 Jan-Mar | 2022 Full-year | Rolling 12 months | |
(MSEK) | 2023 jan-mar | 2022 jan-mar | 2022 helår | Rullande 12 mån | |
Operating result | Rörelseresultat | 1 | 184 | 418 | 235 |
Reversal of inventory gains (-)/losses (+) | Återläggning lagervinster (-)/förluster (+) | 9 | -4 | 70 | 83 |
Adjustment for items affecting comparability | Justering för jämförelsestörande poster | – | – | – | – |
Group | Koncernen | 10 | 180 | 488 | 318 |
Working capital
(SEK M) | 2023 Mar 31 | 2022 Mar 31 | 2022 Dec 31 | |
(MSEK) | 2023 31 mar | 2022 31 mar | 2022 31 dec | |
Inventories | Varulager | 931 | 1,026 | 1,127 |
Accounts receivable | Kundfordringar | 863 | 1,102 | 675 |
Other receivables | Övriga rörelsefordringar | 128 | 23 | 78 |
Deduction accounts payable | Avdrag leverantörsskulder | -719 | -893 | -480 |
Deduction other current liabilities | Avdrag övriga kortfristiga skulder | -272 | -338 | -269 |
Rounding | Avrundning | – | – | -1 |
Group | Koncernen | 931 | 920 | 1,130 |
Net debt excl. IFRS 16
(SEK M) | 2023 Mar 31 | 2022 Mar 31 | 2022 Dec 31 | |
(MSEK) | 2023 31 mar | 2022 31 mar | 2022 31 dec | |
Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 765 | 651 | 811 |
Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 100 | 96 | 95 |
Deduction leasing liabilities | Avdrag leasingskulder | -522 | -469 | -499 |
Deduction financial assets | Avdrag finansiella anläggningstillgångar | 0 | 0 | 0 |
Deduction cash and equivalents | Avdrag likvida medel | -139 | -119 | -50 |
Rounding | Avrundning | – | – | – |
Group | Koncernen | 204 | 159 | 357 |
Capital employed excl. IFRS 16
(SEK M) | 2023 Mar 31 | 2022 Mar 31 | 2022 Dec 31 | |
(MSEK) | 2023 31 mar | 2022 31 mar | 2022 31 dec | |
Equity excl. IFRS 16 | Eget kapital exkl. IFRS 16 | 1,650 | 1,576 | 1,645 |
Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 765 | 651 | 811 |
Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 100 | 96 | 95 |
Deduction leasing liabilities | Avdrag leasingskulder | -522 | -469 | -499 |
Rounding | Avrundning | – | – | – |
Group | Koncernen | 1,993 | 1,854 | 2,052 |