New Wave Group AB Q1_Apr_24_EN_HQ | Page 6

When visiting Kosta, you can stay at the Kosta Lodge, or enjoy a spa weekend at Kosta Boda Art Hotel. JANUARY - MARCH NET SALES COSTS AND DEPRECIATIONS The Group has previously decided to increase the level of service and to continue with a high level of sales and marketing activities. These activities have resulted in higher costs and are expected to affect even the coming quarters. Net sales amounted to SEK 1,504.9 million, which was 18 % higher than last year (SEK 1,272.8 million). Exchange rates affected sales positively by SEK 85.9 million, which corresponds to 7 %. Net sales in Sweden increased by 11 % and the improvement occurred in both sales channels. USA increased by 20 % and it was primarily the promo sales channels that had good growth. Exchange rate changes when converted into SEK, affected net sales positively and sales in local currencies increased by 7 %. Nordic countries excluding Sweden had growth of 19 % and both sales channels increased. Net sales in Central and Southern Europe increased by 16 % and 20 % respectively, which is related to both promo and retail. Here too, changes in exchange rates impacted positively and net sales in local currency increased by 12 % and 16 % respectively. Other countries increased by 32 %, which is related to the operations in Asia and Canada as well as the promo sales channel. External costs increased by SEK 21.2 million to SEK -338.4 (-317.2) million. The increase is mainly related to the above- mentioned activities but also volume related costs have contributed. Personnel costs increased by SEK 36.6 million and amounted to SEK -283.0 (-246.4) million, which is mainly due to an increase in the number of employees, mostly in sales, warehousing and customer service. Exchange rates have increased the above costs by SEK 37.2 million, while accounting according to IFRS 16 has reduced external costs by SEK 30.6 million. Amortizations, depreciations and write-downs were higher than last year and amounted to SEK -51.0 (-17.6) million. The increase is primarily an effect of IFRS 16, which affected depreciation by SEK -28.1 million. GROSS PROFIT The gross profit margin improved and amounted to 47.1 (46.8) %. It is Sports & Leisure and Gifts & Home Furnishings that have an improved margin while Corporate had a slightly lower margin than last year. OPERATING MARGIN The operating margin increased compared to last year and amounted to 3.1 (1.5) %. The increase is related to higher net sales growth. OTHER OPERATING INCOME AND OTHER OPERATING EXPENSES NET FINANCIAL ITEMS AND TAXES Other operating income increased by SEK 1.3 million to SEK 17.2 (15.9) million. Other operating income is mainly attribu- table to operating currency gains but also other remunerations and should be compared to the result row Other operating expenses where mainly currency losses are reported. Other operating expenses decreased by SEK 3.6 million and amounted to SEK -8.2 (-11.8) million. The net total of above items amounted to SEK 9.0 (4.1) million and the improvement is attributable to other remunerations. Net financial items amounted to SEK -14.0 (-10.2) million. Accounting according to IFRS 16 affected financial costs by SEK 4.5 million. Tax expense for the period amounted to SEK -6.0 (-2.4) million and the change is attributable to the improved result. RESULT FOR THE PERIOD Result for the period amounted to SEK 26.0 (6.0) million and earnings per share amounted to SEK 0.41 (0.10). 6