Other information

Significant events after the end of the period

The company has entered into an updated credit agreement with SEB for the company’s revolving credit facility of SEK 775 M. The credit agreement replaces previous loan agreements and has a term of three years with the possibility of an extension of another two years. The credit agreement is conditional upon the company conducting a rights issue and the Board of Directors has therefore resolved, subject to approval by the Annual General Meeting, to carry out a secured rights issue of approximately SEK 143 M. Subscription price is set at SEK 22 per share, and two existing shares entitle the holder to subscribe for one new share.

No other significant events have taken place after the end of the period.

Transactions with related parties

No transactions took place between BE Group and related parties that had a material impact on the company’s financial position and results.

Significant risks and uncertainties

Through its operations, BE Group is exposed to global macroeconomic factors, the competitive situation, structural changes in the market and the economy, as well as financial risks such as currency risks, interest risks, credit and counterparty risks. Within the companies of the Group, continuous processes are ongoing to identify existing risks and assess how these should be handled. The risk exposure is explained in the 2024 Annual Report, which was published in March 2025. Risks related to tariffs are decribed below.

Tariffs

BE Group has several business partners with global operations. At current levels, the tariffs are expected to have a limited impact on the company’s result, but it is difficult to fully quantify due to the uncertainty of the situation. However, an indirect impact of a weaker global economy is a risk that could have material impact.