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) | 2024 Jul-Sep | 2023 Jul-Sep | 2024 Jan-Sep | 2023 Jan-Sep | 2023 Full-year | Rolling 12 months | |
| (MSEK) | 2024 jul-sep | 2023 jul-sep | 2024 jan-sep | 2023 jan-sep | 2023 helår | Rullande 12 mån | |
| Operating result | Rörelseresultat | 5 | -42 | 20 | -15 | -52 | -17 |
| Reversal of inventory gains (-)/losses (+) | Återläggning lagervinster (-)/förluster (+) | 9 | 40 | 27 | 56 | 76 | 47 |
| Adjustment for items affecting comparability | Justering för jämförelsestörande poster | -8 | 6 | 19 | 6 | 6 | 19 |
| Group | Koncernen | 6 | 4 | 66 | 47 | 30 | 49 |
Working capital
| (SEK M) | 2024 Sep 30 | 2023 Sep 30 | 2023 Dec 31 | |
| (MSEK) | 2024 30 sep | 2023 30 sep | 2023 31 dec | |
| Inventories | Varulager | 860 | 881 | 792 |
| Accounts receivable | Kundfordringar | 632 | 710 | 532 |
| Other receivables | Övriga rörelsefordringar | 89 | 149 | 88 |
| Deduction accounts payable | Avdrag leverantörsskulder | -674 | -627 | -528 |
| Deduction other current liabilities | Avdrag övriga kortfristiga skulder | -204 | -336 | -201 |
| Rounding | Avrundning | – | – | – |
| Group | Koncernen | 703 | 777 | 683 |
Average working capital is an average for each period based on quarterly data.
Net debt excl. IFRS 16
| (SEK M) | 2024 Sep 30 | 2023 Sep 30 | 2023 Dec 31 | |
| (MSEK) | 2024 30 sep | 2023 30 sep | 2023 31 dec | |
| Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 680 | 655 | 710 |
| Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 102 | 104 | 103 |
| Deduction leasing liabilities | Avdrag leasingskulder | -416 | -495 | -479 |
| Deduction financial assets | Avdrag finansiella anläggningstillgångar | 0 | 0 | 0 |
| Deduction cash and equivalents | Avdrag likvida medel | -25 | -14 | -74 |
| Rounding | Avrundning | – | 1 | -1 |
| Group | Koncernen | 341 | 251 | 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) | 2024 Sep 30 | 2023 Sep 30 | 2023 Dec 31 | |
| (MSEK) | 2024 30 sep | 2023 30 sep | 2023 31 dec | |
| Equity excl. IFRS 16 | Eget kapital exkl. IFRS 16 | 1,455 | 1,484 | 1,431 |
| Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 680 | 655 | 710 |
| Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 102 | 104 | 103 |
| Deduction leasing liabilities | Avdrag leasingskulder | -416 | -495 | -479 |
| Rounding | Avrundning | 1 | 1 | – |
| Group | Koncernen | 1,822 | 1,749 | 1,765 |
Average capital employed excl. IFRS 16 is an average for each period based on quarterly data.