Alternative performance measures
BE Group present certain alternative performance measures that are not defined in accordance with IFRS accounting standards. These alternative performance measures should be seen as a complement and not a substitute for financial information presented in accordance with the standards. Group management believes that these alternative performance measures provide useful information to analysts, other stakeholders and readers of the interim report about the Group’s operational and financial development.
Underlying operating result (uEBIT)
(SEK M) | 2024 Oct-Dec | 2023 Oct-Dec | 2024 Full-year | 2023 Full-year | |
(MSEK) | 2024 okt-dec | 2023 okt-dec | 2024 helår | 2023 helår | |
Operating result | Rörelseresultat | -69 | -37 | -49 | -52 |
Reversal of inventory gains (-)/losses (+) | Återläggning lagervinster (-)/förluster (+) | 26 | 20 | 53 | 76 |
Adjustment for items affecting comparability | Justering för jämförelsestörande poster | 28 | – | 47 | 6 |
Group | Koncernen | -15 | -17 | 51 | 30 |
Working capital
(SEK M) | 2024 Dec 31 | 2023 Dec 31 | |
(MSEK) | 2024 31 dec | 2023 31 dec | |
Inventories | Varulager | 858 | 792 |
Accounts receivable | Kundfordringar | 419 | 532 |
Other receivables | Övriga rörelsefordringar | 60 | 88 |
Deduction accounts payable | Avdrag leverantörsskulder | -544 | -528 |
Deduction other current liabilities | Avdrag övriga kortfristiga skulder | -165 | -201 |
Rounding | Avrundning | – | – |
Group | Koncernen | 628 | 683 |
Net debt excl. IFRS 16
(SEK M) | 2024 Dec 31 | 2023 Dec 31 | |
(MSEK) | 2024 31 dec | 2023 31 dec | |
Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 671 | 710 |
Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 107 | 103 |
Deduction leasing liabilities | Avdrag leasingskulder | -428 | -479 |
Deduction financial assets | Avdrag finansiella anläggningstillgångar | 1 | 0 |
Deduction cash and equivalents | Avdrag likvida medel | -9 | -74 |
Rounding | Avrundning | -2 | -1 |
Group | Koncernen | 340 | 259 |
Capital employed excl. IFRS 16
(SEK M) | 2024 Dec 31 | 2023 Dec 31 | |
(MSEK) | 2024 31 dec | 2023 31 dec | |
Equity excl. IFRS 16 | Eget kapital exkl. IFRS 16 | 1,396 | 1,431 |
Non-current interest-bearing liabilities and leasing liabilities | Långfristiga räntebärande skulder och leasingskulder | 671 | 710 |
Current interest-bearing liabilities and leasing liabilities | Kortfristiga räntebärande skulder och leasingskulder | 107 | 103 |
Deduction leasing liabilities | Avdrag leasingskulder | -428 | -479 |
Rounding | Avrundning | – | – |
Group | Koncernen | 1,746 | 1,765 |