Key data

(SEK M unless otherwise stated) 2024
Jul-Sep
2023
Jul-Sep
2024
Jan-Sep
2023
Jan-Sep
2023
Full-year
Rolling
12 months
(MSEK om inget annat anges) 2024
jul-sep
2023
jul-sep
2024
jan-sep
2023
jan-sep
2023
helår
Rullande
12 mån
Net sales Nettoomsättning 1,057 1,187 3,634 4,151 5,328 4,811
Earnings measurements Resultatmått
Gross result Bruttoresultat 118 99 435 430 544 549
Underlying gross result Underliggande bruttoresultat 124 134 455 475 606 586
Operating result (EBIT) Rörelseresultat (EBIT) 5 -42 20 -15 -52 -17
Underlying operating result (uEBIT) Underliggande rörelseresultat (uEBIT) 6 4 66 47 30 49
Margin measurements Marginalmått
Gross margin Bruttomarginal 11.1% 8.3% 12.0% 10.4% 10.2% 11.4%
Underlying gross margin Underliggande bruttomarginal 11.7% 11.3% 12.5% 11.5% 11.4% 12.2%
Operating margin Rörelsemarginal 0.5% -3.5% 0.5% -0.4% -1.0% -0.4%
Underlying operating margin Underliggande rörelsemarginal 0.6% 0.3% 1.8% 1.1% 0.6% 1.0%
Capital structure Kapitalstruktur
Net debt excl. IFRS 16 1) Nettoskuld exkl. IFRS 16 1) 341 251 341 251 259 341
Net debt/equity ratio excl. IFRS 16 1) Nettoskuldsättningsgrad exkl. IFRS 16 1) 23.5% 16.9% 23.5% 16.9% 18.1% 23.5%
Working capital at end of period Rörelsekapital vid periodens slut 703 777 703 777 683 703
Working capital (average) Rörelsekapital (genomsnittligt) 691 784 688 908 863 706
Capital employed (average) excl. IFRS 16 1) Sysselsatt kapital (genomsnittligt) exkl. IFRS 16 1) 1,800 1,842 1,779 1,932 1,899 1,795
Working capital tied-up Rörelsekapitalbindning 16.4% 16.5% 14.2% 16.4% 16.2% 14.7%
Return Avkastning
Return on capital employed excl. IFRS 16 1) Avkastning på sysselsatt kapital exkl. IFRS 16 1) 1.0% -9.5% 1.4% -1.5% -3.1% -3.8%
Per share data Per aktie
Earnings per share (SEK) Resultat per aktie (SEK) 1.36 -3.27 1.15 -2.02 -4.59 -1.42
Earnings per share after dilution (SEK) Resultat per aktie efter utspädning (SEK) 1.36 -3.27 1.15 -2.02 -4.59 -1.42
Equity per share (SEK) Eget kapital per aktie (SEK) 111.59 113.75 111.59 113.75 109.68 111.59
Cash flow from operating activities per share (SEK) Kassaflöde från den löpande verksamheten per aktie (SEK) -1.02 -1.31 3.99 26.23 37.85 15.61
Shares outstanding at period end (thousands) Antal aktier vid periodens slut (tusentals) 12,983 12,983 12,983 12,983 12,983 12,983
Average number of shares (thousands) Genomsnittligt antal aktier (tusentals) 12,983 12,983 12,983 12,983 12,983 12,983
Growth Tillväxt
Sales growth Omsättningstillväxt -11% -22% -12% -23% -23% -14%
– of which organic tonnage growth – varav organisk tonnagetillväxt 4% -6% 0% -14% -12% -4%
– of which price and mix changes – varav pris- och mixförändringar -7% -21% -9% -13% -15% -10%
– of which currency effects – varav valutaeffekter -2% 5% 0% 5% 4% 0%
– of which acquisitions – varav förvärv 0% 0% 1% 0%
– of which divestments – varav avyttringar/avvecklingar -6% 0% -3% -1% -1% 0%
Other Övrigt
Average number of employees Medelantal anställda 636 692 644 683 678 653
Inventory gains and losses Lagervinster och -förluster -9 -40 -27 -56 -76 -47
Shipped tonnage (thousands of tonnes) Levererat tonnage (tusentals ton) 62 64 211 218 285 278
1) To visualize the development of BE Group’s financial position, some information is in the key figure overview that is not defined in IFRS. A reconciliation/bridge between alternative performance measures used in this report and the closest IFRS measure is presented under Alternative performance measures.