New Wave Group AB Q3_Nov_06_EN_HQ | Page 27

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 Other operating income 30 Sep 2019 of which effect from IFRS 16 30 Sep 2019 excl. effect from IFRS 16 1 333.4 700.5 632.9 127.2 1.3 125.9 72.3 3 736.3 -14.9 -5.1 87.2 3 741.5 2 857.2 588.9 2 268.3 474.7 103.1 371.5 Jul - Sep 2019 of which effect from IFRS 16 Jul - Sep 2019 excl. effect from IFRS 16 Jan - Sep 2019 of which effect from IFRS 16 Jan - Sep 2019 excl. effect from IFRS 16 12.9 0.3 12.6 45.6 0.3 45.3 -300.3 33.1 -333.5 -969.0 94.9 -1 063.9 Amortizations, depreciations and write-downs of tangible and intangible fixed assets -55.7 -30.9 -24.7 -159.5 -87.7 -71.8 Financial expenses -19.5 -4.9 -14.6 -52.9 -13.9 -39.1 External costs Tax expense Total EBITDA per operating segment Corporate Sports & Leisure Gifts & Home Furnishings Total -17.6 0.5 -18.1 -43.5 1.3 -44.8 -380.2 -1.9 -378.3 -1 179.3 -5.1 -1 174.2 Jul - Sep 2019 of which effect from IFRS 16 Jan - Sep 2019 of which effect from IFRS 16 72.6 107.9 4.2 20.3 10.8 2.1 Jul - Sep 2019 excl. effect from IFRS 16 52.3 97.2 2.1 275.3 193.9 -15.2 59.8 29.1 6.1 Jan - Sep 2019 excl. effect from IFRS 16 215.6 164.8 -21.2 184.7 33.1 151.6 454.1 94.9 359.2 Jan - Sep 2019 of which effect from IFRS 16 9.3 3 093.5 82.8 78.8 5.7 44.0 1.9 692.0 18.6 17.8 -1.8 -4.0 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 27 Jan - Sep 2019 excl. effect from IFRS 16 7.4 2 401.5 64.2 61.0 7.5 48.0