New Wave Group AB feb_6_q4_en_hq | Page 29

THE GROUP NOTE 8 - IFRS 16 LEASING Presented below is the impact IFRS 16 has had on the financial reports for the period. Consolidated balance sheet Tangible fixed assets* Deferred tax assets Prepaid expenses and accrued income Total equity Long-term interest-bearing liabilities* Short-term interest-bearing liabilities* Consolidated income statement Oct - Dec 2019 of which effect from IFRS 16 Oct - Dec 2019 excl. effect from IFRS 16 31 Dec 2019 of which effect from IFRS 16 31 Dec 2019 excl. effect from IFRS 16 1 436.5 806.0 630.5 112.8 2.1 110.7 61.2 -12.7 73.9 3 770.7 -8.4 3 779.1 2 818.3 689.9 2 128.4 497.8 113.8 383.9 Jan - Dec 2019 of which effect from IFRS 16 Jan - Dec 2019 excl. effect from IFRS 16 32.3 0.0 32.4 77.9 0.3 77.7 -343.8 40.7 -384.4 -1 312.7 135.6 -1 448.4 -73.6 -38.7 -34.9 -233.1 -126.4 -106.7 Financial expenses -24.1 -6.1 -18.0 -77.0 -20.0 -57.0 Tax expense -53.1 0.8 -53.9 -96.7 2.1 -98.8 -462.2 -3.4 -458.9 -1 641.5 -8.4 -1 633.1 Oct - Dec 2019 of which effect from IFRS 16 Oct - Dec 2019 excl. effect from IFRS 16 Jan - Dec 2019 of which effect from IFRS 16 Jan - Dec 2019 excl. effect from IFRS 16 185.1 28.2 156.9 460.5 88.0 372.5 115.2 8.8 106.4 309.1 37.9 271.2 13.6 4.0 9.6 -1.5 10.1 -11.6 313.9 41.0 273.0 768.0 135.9 632.1 Oct - Dec 2019 of which effect from IFRS 16 Oct - Dec 2019 excl. effect from IFRS 16 Jan - Dec 2019 of which effect from IFRS 16 Jan - Dec 2019 excl. effect from IFRS 16 15.5 2.0 13.5 11.1 1.9 9.2 2 964.8 803.8 2 161.1 2 964.8 803.8 2 161.1 78.6 21.4 57.2 78.6 21.4 57.2 77.1 21.1 56.0 77.1 21.1 56.0 10.1 44.9 -3.3 -4.8 13.4 49.7 7.1 -2.3 9.4 44.9 -4.8 49.7 Other operating income External costs Amortizations, depreciations and write-downs of tangible and intangible fixed assets Total EBITDA per operating segment Corporate Sports & Leisure Gifts & Home Furnishings Total Financial key figures Operating margin before depreciations, % Net debt, SEK million Net debt to equity ratio, % Net debt in relation to working capital, % Interest coverage ratio, times Equity ratio, % *The opening balance for the right of use assets and lease liabilities respectively was SEK 641 million under IFRS 16 as at January 1, 2019 29