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) | 2022 Oct-Dec | 2021 Oct-Dec | 2022 Full-year | 2021 Full-year | |
(MSEK) | 2022 okt-dec | 2021 okt-dec | 2022 helår | 2021 helår | |
Operating result | Rörelseresultat | -119 | 158 | 418 | 621 |
Reversal of inventory gains (-)/losses (+) | Återläggning lagervinster (-)/förluster (+) | 69 | -23 | 70 | -92 |
Adjustment for items affecting comparability | Justering för jämförelsestörande poster | – | – | – | – |
Group | Koncernen | -50 | 135 | 488 | 529 |
Working capital
(SEK M) | 2022 Dec 31 | 2021 Dec 31 | |
(MSEK) | 2022 31 dec | 2021 31 dec | |
Inventories | Varulager | 1,127 | 1,033 |
Accounts receivable | Kundfordringar | 675 | 653 |
Other receivables | Övriga rörelsefordringar | 78 | 39 |
Deduction accounts payable | Avdrag leverantörsskulder | -480 | -641 |
Deduction other current liabilities | Avdrag övriga kortfristiga skulder | -269 | -229 |
Rounding | Avrundning | -1 | 1 |
Group | Koncernen | 1,130 | 856 |
Net debt excl. IFRS 16
(SEK M) | 2022 Dec 31 | 2021 Dec 31 | |
(MSEK) | 2022 31 dec | 2021 31 dec | |
Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 811 | 681 |
Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 95 | 95 |
Deduction leasing liabilities | Avdrag leasingskulder | -499 | -481 |
Deduction financial assets | Avdrag finansiella anläggningstillgångar | 0 | 0 |
Deduction cash and equivalents | Avdrag likvida medel | -50 | -54 |
Rounding | Avrundning | – | – |
Group | Koncernen | 357 | 241 |
Capital employed excl. IFRS 16
(SEK M) | 2022 Dec 31 | 2021 Dec 31 | |
(MSEK) | 2022 31 dec | 2021 31 dec | |
Equity excl. IFRS 16 | Eget kapital exkl. IFRS 16 | 1,645 | 1,420 |
Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 811 | 681 |
Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 95 | 95 |
Deduction leasing liabilities | Avdrag leasingskulder | -499 | -481 |
Rounding | Avrundning | – | 1 |
Group | Koncernen | 2,052 | 1,716 |