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