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) | 2021 Oct-Dec | 2020 Oct-Dec | 2021 Full-year | 2020 Full-year | |
(MSEK) | 2021 okt-dec | 2020 okt-dec | 2021 helår | 2020 helår | |
Operating result | Rörelseresultat | 158 | 18 | 621 | 39 |
Reversal of inventory gains (-)/losses (+) | Återläggning lagervinster (-)/förluster (+) | -23 | -6 | -92 | 17 |
Adjustment for items affecting comparability | Justering för jämförelsestörande poster | – | – | – | 40 |
Group | Koncernen | 135 | 12 | 529 | 96 |
Working capital
(SEK M) | 2021 Dec 31 | 2020 Dec 31 | |
(MSEK) | 2021 31 dec | 2020 31 dec | |
Inventories | Varulager | 1,033 | 501 |
Accounts receivable | Kundfordringar | 653 | 376 |
Other receivables | Övriga rörelsefordringar | 39 | 42 |
Deduction accounts payable | Avdrag leverantörsskulder | -641 | -414 |
Deduction other current liabilities | Avdrag övriga kortfristiga skulder | -229 | -162 |
Rounding | Avrundning | 1 | – |
Group | Koncernen | 856 | 343 |
Net debt excl. IFRS 16
(SEK M) | 2021 Dec 31 | 2020 Dec 31 | |
(MSEK) | 2021 31 dec | 2020 31 dec | |
Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 681 | 778 |
Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 95 | 85 |
Deduction leasing liabilities | Avdrag leasingskulder | -481 | -541 |
Deduction financial assets | Avdrag finansiella anläggningstillgångar | 0 | 0 |
Deduction cash and equivalents | Avdrag likvida medel | -54 | -166 |
Rounding | Avrundning | – | – |
Group | Koncernen | 241 | 156 |
Capital employed excl. IFRS 16
(SEK M) | 2021 Dec 31 | 2020 Dec 31 | |
(MSEK) | 2021 31 dec | 2020 31 dec | |
Equity excl. IFRS 16 | Eget kapital exkl. IFRS 16 | 1,420 | 912 |
Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 681 | 778 |
Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 95 | 85 |
Deduction leasing liabilities | Avdrag leasingskulder | -481 | -541 |
Rounding | Avrundning | 1 | – |
Group | Koncernen | 1,716 | 1,234 |