Kvartalsrapport Q3 2024

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===== SIDA 1 =====

Interim report 
January - September 2024 
• Higher profit primarily driven by the acquisition of 
Team Olivia in Scandinavia and improved summer 
staffing in Finland 
• Sharp improvements in national customer surveys  
- higher satisfaction than public providers in Sweden 
and industry average in Finland

===== SIDA 2 =====

Attendo | Interim report January - September 2024 2 (31) 
 
  
 
1 See further definitions of performance measures and alternative performance measures on pages 29-30. 
2 Profit for the period attributable to the parent company shareholders excluding amortization and impairment of acquisition-related intangible assets, items affecting comparability related to divestment, IFRS 16 and related tax effects divided by the average number of shares 
outstanding after dilution. 
Summary 
  
   
Third quarter 
July - September 2024 
The period 
January - September 2024 
Group   
key figures 
• Net sales amounted to SEK 4,875m (4,488). 
Total growth amounted to 8.6 percent, of 
which organic growth was 2.2 percent.  
• Lease adjusted operating profit (EBITA)1 was 
SEK 402m (346), corresponding to a margin of 
8.2 percent (7.7). Adjusted for M&A related 
integration costs and close down cost in 
Denmark the profit was SEK 420m, which 
corresponds to a margin of 8.6 percent. 
• Operating profit (EBITA) amounted to SEK 536m 
(534), corresponding to an operating margin of 
11.0 percent (11.9).  
• Profit for the period amounted to SEK 235m 
(230). Earnings per share after dilution 
amounted to SEK 1.50 (1.43). Adjusted earnings 
per share after dilution amounted to SEK 1.87 
(1.45). 
• Free cash flow amounted to SEK 91m (197).  
• The number of beds in Attendo's homes at the 
end of the period was 21,225 (20,863). 
Occupancy in homes was 86 percent (86). 
 
• Net sales amounted to SEK 14,102m (12,865). 
Total growth amounted to 9.6 percent, of 
which organic growth was 4.3 percent.  
• Lease adjusted EBITA1 was SEK 726m (609), 
corresponding to an operating margin of 5.1 
percent (4.7). Adjusted for integration costs and 
close down costs the profit amounted to SEK 
770m, which corresponds to a margin of 5.5 
percent. 
• Operating profit (EBITA) amounted to SEK 
1,127m (1,058), corresponding to an operating 
margin of 8.0 percent (8.2).  
• The profit for the period amounted to SEK 
342m (318). Diluted earnings per share were 
SEK 2.15 (1.97). Adjusted earnings per share 
after dilution were SEK 3.11 (2.48).  
• Free cash flow amounted to SEK 310m (320).  
 
Net sales growth1 
+9 
Percent 
Growth lease adj. operating profit (EBITA) 
+16 
 Percent 
Adjusted earnings per share, R12 
3.65 
SEK 
Occupancy 
86 
 Percent 
 
 Jan-Dec
SEKm 2024 2023 Δ% 2024 2023 Δ% 2023
Net sales 4,875 4,488 9 14,102 12,865 10 17,287
Lease adjusted operating 
profit (EBITA)¹ 402 346 16 726 609 19 745
Lease adjusted operating 
margin (EBITA)¹, % 8.2 7.7 - 5.1 4.7 - 4.3
Operating profit (EBITA)¹ 536 534 0 1,127 1,058 7 1,333
Operating margin (EBITA)¹, % 11.0 11.9 - 8.0 8.2 - 7.7
Profit for the period 235 230 2 342 318 7 376
Earning per share diluted, SEK 1.50 1.43 5 2.15 1.97 10 2.33
Adjusted earnings per share 
diluted¹ʼ ², SEK 1.87 1.45 29 3.11 2.48 26 3.02
Free cash flow 91 197 -54 310 320 -3 724
Lease adjusted net debt / 
lease adjusted EBITDA - - - 2,1x 1,8x - 1,2x
Q3 Jan-Sep

===== SIDA 3 =====

Attendo | Interim report January - September 2024 3 (31) 
 
CEO’s statement 
Improvement in performance and customer satisfaction
We continue to show good growth in 
both sales and earnings in the third 
quarter. At the same time, the integration 
of Team Olivia is entering the final phase 
as we are now creating two new brands 
for our I&F and disabled care operations 
in the Swedish market - Viljan and Unika. 
The ambition is to strengthen our position 
as a leading provider of highly specialised 
care in these segments. 
We received confirmation in the quarter 
that our focus on quality, customer care 
and efficiency is yielding results. In 
national customer surveys, Attendo 
receives significantly higher customer 
satisfaction ratings than publicly run 
nursing homes in Sweden and the 
industry average in Finland. At the same 
time, reports show that private providers 
reduce costs for taxpayers. This shows 
that we as a private provider can create 
benefits for care recipients, society and 
shareholders. 
In the quarter, 127 beds were opened in 
new nursing homes, which together with 
existing spare capacity creates conditions 
for future organic growth. Attendo has 
previously set the target of achieving 
adjusted earnings of 4 SEK per share, 
which is still expected to be achieved in 
2024.  
Growth driven by acquisitions 
In the third quarter, sales for the Attendo Group 
increased by 9 percent to SEK 4.9 billion, mainly 
driven by the acquisition of Team Olivia. Adjust-
ed for non-recurring items, the underlying lease-
adjusted operating profit (EBITA) also increased 
in the quarter by SEK 74m to SEK 420m (346). 
The result improved significantly in both Sweden 
and Finland. Cash flow remains strong, but was 
affected by increased holiday taking and interest 
payments in the quarter. We will continue with 
share buybacks in the next quarter. 
Improved result in Finland 
Profit in the Finnish operations increased by SEK 
28 million to SEK 277 million (249), mainly 
driven by lower personnel costs and higher 
efficiency during the important summer period. 
The improvement in earnings is also driven by a 
continued positive year-on-year price effect in 
functional care and social psychiatry, offset, 
however, by some negative effect of the timing 
of price and wage increases in elderly care 
compared with the previous year. 
At the end of September, the Finnish 
government submitted a proposal to Parliament 
to reduce staffing requirements in nursing 
homes from 0.65 to 0.60 as of January 2025. 
Contract negotiations on the reduced staffing 
requirement are expected to be finalised before 
the end of the year. We are well prepared for 
the expected change, and believe that in the 
long term the reform will ease the balance in 
the labour market for care workers in Finland. 
Upturn in Scandinavia driven by 
acquisitions and own operations 
Profit in the Scandinavian operations increased 
by SEK 48m to SEK 164m (116), adjusted for 
non-recurring items. The improvement in profit 
is mainly due to the acquisition of Team Olivia 
and improved results in own nursing homes. As 
in the previous quarter of 2024, earnings were 
negatively affected by the termination of 
outsourcing contracts. 
It is gratifying to see that the acquisition of 
Team Olivia is already making an important 
contribution to earnings. We have worked 
intensively since April to integrate the 
businesses and build a strong team together. 
Since October, the new organisation is in place, 
and we are now starting the work of developing 
our disabled care and I&F business. 
New brands in Sweden in  
disabled care and I&F 
At the end of September, Attendo presented 
two new brands within Attendo Scandinavia - 
Unika for disabled care and Viljan for individual 
and family care. This is partly a consequence of 
the merger with Team Olivia, which has long 
worked with a diversified brand portfolio. But it 
also marks a new strategy and increased 
ambition in these care segments where we see 
good opportunities for further growth. 
With the new brands as a base, we will have 
better opportunities to profile our operations 
towards key target groups, to bundle our 
offerings and to develop our competences. At 
the same time, the organisations will have 
better opportunities to be seen in their own 
new channels. It also gives Attendo's elderly 
 Martin Tivéus, President and CEO 
Attendo can play an 
important role by building 
new, modern capacity and 
introducing more efficient 
ways of working with the 
help of new technology so 
that existing social 
resources last longer.

===== SIDA 4 =====

Attendo | Interim report January - September 2024 4 (31) 
 
care operations in Sweden an exclusive 
opportunity to strengthen its position as the 
leading brand in nursing homes and home care. 
Leading customer satisfaction in 
elderly care in Sweden and Finland 
One of Attendo's long-term goals is to have the 
most satisfied care customers in the markets 
where we operate. In Sweden, the National 
Board of Health and Welfare conducts an annual 
user survey, in which older people answer 
questions about how they experience care. This 
year's survey shows a sharp improvement in 
satisfaction with Attendo in nursing homes - 
from 75% in 2023 to 81% in 2024. Attendo also 
has more units with 100% satisfaction than in 
previous years. The survey shows that Attendo 
now has a higher average satisfaction rate in 
nursing homes than public providers (78%) in 
the local authorities where we operate. 
In Finland, the National Institute for Health and 
Welfare (THL) presented its second national user 
survey on customer satisfaction in care for older 
people during the quarter. The average 
satisfaction (Net Promoter Score, NPS) with 
Attendo's operations increased to 40 from 31 in 
the previous survey (2022). The average for the 
industry as a whole was 36 (36). It is also 
gratifying that Attendo now has four care units 
on THL's national top 10 list of care units with 
the highest customer satisfaction in Finland. 
Better care for more people 
Public finances in the local authorities and 
welfare regions where we operate continue to 
be strained in both Finland and Sweden, which 
has led to fewer citizens than normal being 
granted places in nursing homes over the past 
year. 
During the quarter, Attendo Finland presented a 
care survey that shows widespread concern 
about access to care among the Finnish public. 
About 8 out of 10 worry that there will be no 
care services for themselves or a close relative in 
need, and two-thirds worry that they will be 
cared for by relatives instead. A similar 
proportion believe that there are already people 
living at home who should be offered a nursing 
home. 
The report confirms that there is a large gap 
between the current allocation of care services 
and what the public expects. As a private 
provider, Attendo can play an important role 
here by building new, modern capacity and 
introducing more efficient ways of working with 
the help of new technology so that existing 
social resources last longer. This is well in line 
with our long-term ambition - to provide society 
with better care to more people. 
Martin Tivéus, President and CEO

===== SIDA 5 =====

Attendo | Interim report January - September 2024 5 (31) 
 
Group 
July - September 2024 
Net sales 
Net sales increased by 8.6 percent to SEK 
4,875m (4,488) during the period. Adjusted for 
currency effects, net sales increased by 10.4 
percent, of which organic growth amounted to 
2.2 percent, and net change as a result of 
acquisitions and divestments amounted to 8.2 
percent. Organic growth is explained by 
increased net sales in Attendo Finland.  
Operating profit 
Lease adjusted operating profit (EBITA) 
amounted to SEK 402m (346) and the margin 
was 8.2 percent (7.7). Adjusted for integration 
and close down costs, the profit amounted to 
SEK 420m, which corresponds to a margin of 8.6 
percent. Profit increased in both Attendo 
Scandinavia and Attendo Finland.  
IFRS16-related effects on operating profit 
(EBITA) amounted to SEK 134m (188). The 
comparison quarter was positively affected by 
non-recurring items of SEK 53m mainly due to 
reversal of previous write-downs in Attendo 
Finland. 
Operating profit (EBITA) amounted to SEK 536m 
(534) and the operating margin to 11.0 percent 
(11.9).  
Operating profit (EBIT) amounted to SEK 510m 
(519), corresponding to an operating margin 
(EBIT) of 10.5 percent (11.6). The change is 
explained by the same factors as described 
above and increased amortisation of acquisition 
related intangible assets. 
 
 
Net financial items  
Net financial items amounted to SEK -209m  
(-223) in the quarter, of which net interest 
expenses corresponded to SEK -42m (-32). 
Interest expenses related to lease liability in real 
estate in accordance with IFRS 16 amounted to  
SEK -169m (-178) of which SEK -15m were non-
recurring items in the comparison quarter. 
Taxes  
Income tax amounted to SEK -66m (-66), corre-
sponding to a tax rate of 21.9 percent (22.3).  
Profit for the period  
and earnings per share 
Profit for the period amounted to SEK 235m 
(230), corresponding to a basic and diluted 
earnings per share for parent company 
shareholders of SEK 1.50 (1.43). Adjusted 
earnings per share after dilution amounted to 
SEK 1.87 (1.45). 
Cash flow 
Cash flow before changes in working capital 
amounted to SEK 1,025m (965). Changes in 
working capital were SEK -286m (-168). The 
negative effect in working capital is mainly 
explained by increased holiday takings. 
Net investments in fixed assets amounted to SEK 
-42m (-35). Free cash flow amounted to SEK 
91m (197).  
 
 
 
 
Cash flow from operations was SEK 528m (601). 
Acquisitions of businesses amounted to           
SEK -5m (-5). Cash flow from investing activities 
amounted to SEK -47m (-40). Repurchase of 
shares amounted to SEK -86m (0). During the 
quarter, the net change in bank loans was SEK 
10m (-50). Dividend during the quarter 
amounted to SEK 0m (0). Cash flow from 
financing activities amounted to SEK -471m        
(-419). Total cash flow amounted to SEK 10m 
(142). 
Beds and occupancy 
The total number of beds in operation in homes 
at the end of the quarter was 21,225 (20,863). 
The increase is mainly related to acquisitions. 
Occupancy in homes at the end of the quarter 
was 86 percent (86). The number of beds in own 
operations under construction was 461, 
distributed among 12 homes. 
Lease adjusted operating profit (EBITA) 
per quarter (SEKm) 
 
Net sales and lease adjusted 
operating margin (EBITA) (SEKm), R12  
 
Adjusted earnings per share (SEK), R12  
 
 
8
136 116 147
346
161 163
402
Q4 Q1 Q2 Q3
2022 2023 2024
0.0%
2.0%
4.0%
6.0%
0
5,000
10,000
15,000
20,000
Q4
22
Q1
23
Q2
23
Q3
23
Q4
23
Q1
24
Q2
24
Q3
24
Net sales Lease adj. EBITA margin
2.41
3.02 3.17 3.25
3.65
Q3 23 Q4 23 Q1 24 Q2 24 Q3 24

===== SIDA 6 =====

Attendo | Interim report January - September 2024 6 (31) 
 
Group 
January - September 2024 
Net sales 
Net sales increased by 9.6 percent to SEK 14,102m 
(12,865) during the period. Adjusted for currency 
effects, net sales increased by 10.0 percent, of 
which organic growth amounted to 4.3 percent 
and net change as a result of acquisitions and 
divestments to 5.7 percent. Organic growth is 
mainly explained by increased net sales in Attendo 
Finland.  
Operating profit 
Lease adjusted operating profit (EBITA) amounted 
to SEK 726m (609) and the margin was 5.1 percent 
(4.7). Adjusted for integration and close down 
costs, the profit amounted to SEK 770m, which 
corresponds to a margin of 5.5 percent. Profits 
increased in both Attendo Finland and Attendo 
Scandinavia compared to previous year.  
IFRS16-related effects on operating profit (EBITA) 
amounted to SEK 401m (449).  
Operating profit (EBITA) amounted to SEK 1,127m 
(1,058) and the operating margin to 8.0 percent 
(8.2).  
Operating profit (EBIT) amounted to SEK 1,063m 
(1,013), corresponding to an operating margin 
(EBIT) of 7.5 percent (7.9). The change is explained 
by the same factors as described above and 
increased amortisation of acquisition related 
intangible assets. 
 
 
 
Net financial items  
Net financial items amounted to SEK -626m  
(-603) in the period, of which net interest 
expenses corresponded to SEK -110m (-95). 
Interest expenses related to lease liability real 
estate in accordance with IFRS 16 amounted to  
SEK -510m (-506).  
Taxes  
Income tax amounted to SEK -95m (-92), corre-
sponding to a tax rate of 21.7 percent (22.5).  
Profit for the period  
and earnings per share 
Profit for the period amounted to SEK 342m (318), 
corresponding to basic earnings per share for 
parent company shareholders of SEK 2.16 (1.98) 
and diluted of SEK 2.15 (1.97). Adjusted earnings 
per share after dilution amounted to SEK 3.11 
(2.48). 
Cash flow 
Cash flow before changes in working capital 
amounted to SEK 2,498m (2,313). Changes in 
working capital were SEK -298m (-272). The 
working capital was negatively affected by a one-
off compensation in accordance with the 
collective agreement in Finland.  
Net investments in fixed assets amounted to SEK -
131m (-101). Free cash flow amounted to SEK 
310m (320).  
 
 
 
 
Cash flow from operations was SEK 1,584m 
(1,454). Acquisitions of businesses amounted to 
SEK -1,062m (-9). Cash flow from investing 
activities amounted to SEK -1,193m (-110). 
Repurchase of shares amounted to SEK -240m (0). 
Dividend during the period amounted to SEK -
159m (0).  Cash flow from financing activities 
amounted to SEK -630m (-1,133). During the 
quarter, the net change in bank loans was SEK 
910m (-102). Total cash flow amounted to SEK       
-239m (211). 
Financial position 
Equity attributable to shareholders in the parent 
company amounted to SEK 5,329m (5,362) as of 
30 September 2024, corresponding to SEK 33.57 
(33.31) per share after dilution. Net debt 
amounted to SEK 16,073m (14,599). Lease 
adjusted net debt excluding lease liability real 
estate amounted to SEK 2,368m (1,580).  
Interest-bearing liabilities amounted to SEK 
16,777m (15,340) as of 30 September 2024. Cash 
and cash equivalents as of 30 September 2024 
were SEK 691m (726) and Attendo had SEK 
1,075m (1,650) in unutilized credit facilities.   
Lease adjusted net debt / lease adjusted EBITDA 
amounted to 2.1x (1.8x). Net debt / EBITDA 
amounted to 4.9x (5.1x). 
 
 
 
Many of Attendo's customers got to enjoy the nice 
summer weather this past summer.

===== SIDA 7 =====

Attendo | Interim report January - September 2024 7 (31) 
 
Cash Flow in Summary 
(alternative performance measure) 
 
 
 
Net Debt 
(alternative performance measure) 
 
 
 
 
 
  
 
 Jan-Dec
 SEKm 2024 2023 2024 2023 R12 2023
Operating profit (EBITDA) 1,029 963 2,567 2,348 3,264 3,045
Paid income tax and other non-
cash items -4 2 -69 -35 -65 -31
Cash flow before changes in 
working capital 1,025 965 2,498 2,313 3,199 3,014
Changes in working capital -286 -168 -298 -272 -14 12
Cash flow after changes in 
working capital 739 797 2,200 2,041 3,185 3,026
Net investments -42 -35 -131 -101 -163 -133
Operating cash flow 697 762 2,069 1,940 3,022 2,893
Interest received/paid -42 -18 -106 -81 -153 -128
Interest expense for and 
repayment of lease liabilities of 
real estate -564 -547 -1,653 -1,539 -2,155 -2,041
Free cash flow 91 197 310 320 714 724 
Total cash flow 10 142 -239 211 -28 422
Q3 Jan-Sep
 
 
 SEKm 2024 2023 2024 2023
Interest-bearing liabilities and provisions 3,059 2,306 16,764 15,325
Cash and cash equivalents -691 -726 -691 -726
Net debt 2,368 1,580 16,073 14,599
Net debt / EBITDA 2.1x 1.8x 4.9x 5.1x
* Excluding lease liabilities of real estate 
Lease adjusted* Reported
30 Sep

===== SIDA 8 =====

Attendo | Interim report January - September 2024 8 (31) 
 
Sustainable care 
Attendos shall create value for customers and relatives, employees and payors  
through high-quality care that meets the needs of the future, while acting  
responsibly in the society and and towards the environment and climate.  
 
  
Progress in national customer satisfaction surveys - Attendo  
scores higher than peers in nursing homes in Sweden and Finland 
 Reports confirm need for  
private care providers 
During the quarter, national authorities in both Sweden and 
Finland (the National Board of Health and Welfare and the 
National Institute for Health and Welfare, THL) published the 
results of their national surveys of customer satisfaction in 
elderly care. 
 
In the survey in Finland (by THL), Attendo's total Net Promoter 
Score (NPS) was 40, a clear improvement from 31 in the 
previous survey (2022), and clearly stronger than the industry 
average of 36. Attendo also has four nursing homes on THL's 
‘Top 10’ list of nursing homes with the highest NPS in the entire 
country. A total of 14 (11) of Attendo's nursing homes are listed 
among those with the highest satisfaction in the survey. This 
positive development is in line with the trend in Attendo's 
internal measurements and provides strong support for 
continuing to focus on person-centred care that meets each 
customer's needs and wishes. 
 
In Sweden, which has a lower proportion of private care than 
many other countries (including Finland), care organisations run 
by the public sector often enjoy higher levels of trust. However, 
in this year's survey by the National Board of Health and 
Welfare, customer satisfaction for independent nursing homes 
reached 80%, higher than the 79% of public providers. 
Attendo's nursing homes achieved an overall satisfaction rate of 
81%, which clearly exceeded the average for the public sector 
in the local authorities where Attendo is located (78%). Six of 
Attendo's homes achieved 100% satisfaction. The number of 
homes with over 90% satisfaction also increased. 
 
 
 During the quarter, Attendo conducted a comprehensive 
survey of the public's views on the state and future of social 
care in Finland. Over 70% of respondents expressed concern 
about the availability of care for older people for themselves 
and their relatives, and 66% fear that they themselves would 
have to pay for care beyond their means. A similar survey in 
Sweden (Myndigheten för vård- och omsorgsanalys, June 2024) 
showed that while four out of five Swedes expect elderly care 
in 2040 to meet the needs of the elderly population to a 
greater or at least the same extent as today, only 2 out of 5 
municipalities believe they can maintain current levels. 
 
The growing demand for care, together with increasing costs to 
society, clearly shows that private providers are needed as 
partners to the public sector. Moreover, private providers have 
been shown to run care more cost-effectively - 8% lower costs 
in Sweden (Vårdföretagarna, 2023) and around 23% lower in 
Finland (Hyvinvointiala HALI ry, 2024). 
 
Overall, a growing number of surveys and reports now show 
that the efficient ways of working of private providers, 
together with a strong focus on the individual's experience of 
care, create value - both for care customers and for society.

===== SIDA 9 =====

Attendo | Interim report January - September 2024 9 (31) 
 
Sustainable care 
Non-financial key figures 
Attendo works systematically and purposefully 
with sustainability. Every quarter, we report the 
latest key figures in order to disclose the 
outcome of our work. 
 
 
 
 Quality audits  
and deviations  
Attendo has strict procedures for handling 
deviations in the care operations. This includes 
procedures for reporting, managing and 
following up on any deviations from internal 
guidelines or working methods, as well as 
serious incidents that have led to or risked 
leading to care related injuries for individuals 
(Lex Sarah and Lex Maria in Sweden).  
Scandinavia 
During the third quarter, a total of 13 cases from 
Sweden were reported to the supervisory 
authority IVO according to Lex Sarah or Lex 
Maria. 
Finland  
The total number of open cases was 10 at the 
end of the quarter. The surveillance of elderly 
care is increasingly being transferred to the new 
welfare regions, resulting in a lower number of 
open AVI cases. As the roles and systems 
develop, Attendo will update its reporting in 
order to provide the most accurate reflection of 
ongoing cases.  
 
  
Key figures Q3 2024 Q3 2023 
Customer satisfaction cNPS (-100 to +100) 45 40
Payor satisfaction (pSAT)* 4/5 -
Relatives satisfaction rNPS (-100 to +100) 43 35
Number of customers 29,500 27,300
New beds opened in own units, R12 286 156
Employee satisfaction eNPS (-100 to +100) 26 13
* A group-wide survey during Q4 2023 of payors’ views of Attendo, where payors were asked about their 
satisfaction with Attendo as a partner in general and in specific areas. The response rate to the survey was 
relatively low, which affects the ability to draw definitive conclusions.
 
Measuring and following up satisfaction among 
customers, relatives, employees and payors is an 
important part of Attendo's work for sustainable care.

===== SIDA 10 =====

Attendo | Interim report January - September 2024 10 (31) 
 
Business area Finland 
Profits in line with last year 
July - September 2024 
Net sales in Attendo Finland amounted to SEK 
2,829m (2,751), corresponding to a growth of 
2.8 percent. Adjusted for currency effects, net 
sales increased by 5.7 percent, equivalent to 
organic growth. The growth is explained by 
increased net sales mainly due to price 
adjustments.  
Occupancy was in line with the comparison 
quarter and slightly increased compared to the 
second quarter 2024. 
Lease adjusted operating profit (EBITA) 
amounted to SEK 277m (249) and the margin 
was 9.8 percent (9.1). The improvement is 
explained by partly lower personnel costs, 
mainly linked to summer staffing. Positive price 
effects in disabled care and social psychiatry 
have also contributed to the increase. Negative 
price effects in care for older people as a result 
of the timing of price and salary increases have 
had a negative impact on the result. Staffing was 
still elevated to be able to receive new 
customers. 
IFRS16-related effects on operating profit 
(EBITA) amounted to SEK 84m (140).  The 
comparison quarter was positively affected by 
non-recurring items of SEK 53m mainly due to 
the reversal of previous write-downs. 
Operating profit (EBITA) amounted to SEK 361m 
(389) and the operating margin (EBITA) 
amounted to 12.8 percent (14.1). Currency 
effects were SEK -7m. 
 
 
During the quarter Attendo opened one home 
for disabled care and acquired two homes in 
care for older people. The number of beds 
under construction in own operations at the end 
of the quarter amounted to 320 beds.  
January - September 2024 
Net sales in Attendo Finland amounted to SEK 
8,333m (7,735), corresponding to a growth of 
7.7 percent. Adjusted for currency effects, net 
sales increased by 8.3 percent, equivalent to 
organic growth. The growth is explained by 
increased net sales mainly in nursing homes due 
to price adjustments.  
Occupancy was in line with the comparison 
period. 
Lease adjusted operating profit (EBITA) 
amounted to SEK 546m (453) and the margin 
was 6.6 percent (5.9). The increase in earnings is 
primarily explained by higher price increases 
than cost increases in care for older people, 
disabled care and social psychiatry.  
IFRS16-related effects on operating profit 
(EBITA) amounted to SEK 251m (304).  
Operating profit (EBITA) amounted to SEK 797m 
(757) and the operating margin (EBITA) 
amounted to 9.6 percent (9.8). Currency effects 
had no significant impact on the profit. 
 
Net sales and operating profit 
 
Net sales and lease adjusted operating margin (EBITA), R12   
 
 Jan-Dec
 SEKm 2024 2023 2024 2023 2023
Net sales 2,829 2,751 8,333 7,735 10,458
Lease adjusted operating profit (EBITA) 277 249 546 453 551
Lease adjusted operating margin (EBITA), % 9.8 9.1 6.6 5.9 5.3
Operating profit (EBITA) 361 389 797 757 946
Operating margin (EBITA), % 12.8 14.1 9.6 9.8 9.0
Q3 Jan-Sep
-2%
0%
2%
4%
6%
8%
6,000
7,000
8,000
9,000
10,000
11,000
12,000
Q4 22 Q1 23 Q2 23 Q3 23 Q4 23 Q1 24 Q2 24 Q3 24
Net sales, SEKm Lease adjusted EBITA margin

===== SIDA 11 =====

Attendo | Interim report January - September 2024 11 (31) 
 
Business area Scandinavia 
Improved profit driven by acquisitions and own nursing homes 
July - September 2024 
Net sales in Attendo Scandinavia amounted to 
SEK 2,047m (1,737), representing an increase of 
17.9 percent both before and after currency 
effects. The increase is primarily explained by 
acquisitions. Net sales increased in nursing 
homes in own operations, but decreased in 
outsourcing due to ended contracts. 
Occupancy in homes decreased slightly 
compared to the comparison quarter and the 
second quarter 2024, which is explained by the 
opening of three new homes during the quarter. 
Lease adjusted operating profit (EBITA) 
amounted to SEK 146m (116), corresponding to 
a margin of 7.1 percent (6.7). Adjusted for 
integration and closed down costs, the 
underlying profit amounted to SEK 164m, which 
corresponds to a margin of 8.0 percent. 
The increased profit in Scandinavia is mainly 
explained by profit from acquired operations, 
but also by continued improved profit within 
own nursing homes in Sweden. Ended 
outsourcing contracts had a negative impact on 
the profit in relation to the comparison quarter. 
Integration costs amounted to SEK 9m and close 
down costs for the home care operations in 
Denmark amounted to SEK 9m.  
IFRS16-related effects on operating profit 
amounted to SEK 49m (48).  
Operating profit (EBITA) amounted to SEK 195m 
(164), corresponding to an operating margin 
(EBITA) of 9.5 percent (9.4). 
During the quarter, Attendo opened three 
operations with 112 beds, closed down a home 
for care for older people in Denmark and a 
couple of smaller homes in Sweden. Attendo 
ended outsourcing contracts with approximately 
180 beds. During the quarter, Attendo started 
building homes with a total of 12 beds. The 
number of beds under construction in own 
operations amounted to 141 at the end of the 
quarter.  
Estimated annual sales for outsourcing contracts 
that have been won but not yet started and 
outsourcing contracts that have been lost but 
not yet ended are estimated to be SEK -52m net. 
Contracts with annual sales of approximately 
SEK -90m net will end or start in the fourth 
quarters of 2024. 
January - September 2024 
Net sales in Attendo Scandinavia amounted to 
SEK 5,770m (5,130), representing a, increase of 
12.5 percent both before and after currency 
effects. The increase is explained by acquisitions. 
Net sales increased in nursing homes in own 
operations, but decreased in outsourcing due to 
ended contracts. 
Occupancy in homes increased compared to the 
comparison period. 
Lease adjusted operating profit (EBITA) 
amounted to SEK 240m (213), corresponding to 
a margin of 4.2 percent (4.2). Adjusted for 
integration and close down costs of SEK 22m 
and SEK 22m, respectively, the profit amounted 
to SEK 284m, which corresponds to a margin of 
4.9 percent. 
 
 
The improvement is mainly explained by 
acquisitions, but the profit also increased in own 
operations in Sweden, both in care for elderly 
and disabled care. The improvement is driven by 
higher occupancy and price adjustments. Ended 
outsourcing contracts had a negative impact on 
the profit in relation to the comparison period. 
IFRS16-related effects on operating profit 
amounted to SEK 150m (146).  
Operating profit (EBITA) amounted to SEK 390m 
(359), corresponding to an operating margin 
(EBITA) of 6.8 percent (7.0). 
Net sales and operating profit 
 
 
Net sales and lease adjusted operating margin (EBITA), R12  
  
 Jan-Dec
 SEKm 2024 2023 2024 2023 2023
Net sales 2,047 1,737 5,770 5,130 6,829
Lease adjusted operating profit (EBITA) 146 116 240 213 274
Lease adjusted operating margin (EBITA), % 7.1 6.7 4.2 4.2 4.0
Operating profit (EBITA) 195 164 390 359 468
Operating margin (EBITA), % 9.5 9.4 6.8 7.0 6.9
Q3 Jan-Sep
0%
2%
4%
6%
8%
6,000
6,500
7,000
7,500
8,000
Q4 22 Q1 23 Q2 23 Q3 23 Q4 23 Q1 24 Q2 24 Q3 24
Net sales, SEKm Lease adjusted EBITA margin

===== SIDA 12 =====

Attendo | Interim report January - September 2024 12 (31) 
 
Operational data 
Finland 
 
Scandinavia 
Customers and beds 
 
 
 
 
 
 
 
Net sales by service offering in the quarter, %  
  
 
 
 
 
 
 
  
Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024Number of beds in homes in operation¹ 
Number of beds in homes in operation¹ 14,029 13,999 14,022 14,121 14,193
Occupancy in homes¹, % 86 85 85 85 85
 
Number of opened beds² - - - 147 15
Number of beds, construction start in the quarter² 56 113 - 151 -
Number of beds under construction² 230 343 343 335 320
 
Number of home care customers 457 458 489 511 515 
1) All homes. 
2) Own homes. 
Q3 2023 Q4 2023 Q1 2024 Q2 2024 Q3 2024Number of beds in homes in operation¹ 
Number of beds in homes in operation¹ 6,834 6,576 6,484 7,205 7,032
Occupancy in homes¹, % 87 87 87 88 87
 
Number of opened beds² 12 - - - 112
Number of beds, construction start in the quarter² 62 106 - 13 12
Number of beds under construction² 122 228 228 241 141
Number of home care customers 8,028 7,964 7,823 9,813 9,798 
1) All homes. 
2) Own homes. 
72
9
11
7
Care for older people
Disabled care
Individual and family care and social
psychiatry
Other (Rehab, meal svcs., etc.)
70
19
11 0
Care for older people
Disabled care
Individual and family care and social
psychiatry
Other

===== SIDA 13 =====

Attendo | Interim report January - September 2024 13 (31) 
 
Other information 
Acquisitions 
• During the quarter a care for older people 
operation was acquired in Finland.  
• During the quarter, a home for care for older 
people in Denmark was divested.  
Changes in the Executive 
Management Team 
Josefine Uppling has been appointed 
Communications Director and a member of the 
Executive Management team and will take her 
position no later than April 2025. Her 
predecessor Andreas Koch left Attendo in early 
October. Attendo's General Counsel and 
Director of Sustainability Jo-Anna Nordström will 
leave the company by April 2025 at the latest. 
 
Number of shares  
The total number of shares amounts to 
160,103,190. Attendo holds 4,678,212 treasury 
shares and the total number of outstanding 
shares on 30 September 2024 amounted to 
155,424,978.  
During the third quarter of 2024, Attendo has 
repurchased 1,816,289 shares as part of the 
repurchase program announced on 19 July and 
implemented during the period 22 July 2024 to 
25 October 2024.  
Number of employees  
The average number of annual employees in the 
third quarter was 24,461 (22,236). 
Related party transactions  
Transactions with related parties are described 
in the annual report. Related-party transactions 
take place on market terms. There were no 
significant transactions with related parties 
during the period. 
The parent company, Attendo AB 
(publ)  
The business of the parent company is to 
provide services to the subsidiaries and manage 
shares in subsidiaries. The company’s expenses 
relate mainly to executive salaries, directors’ 
fees and costs for external consultants.  
Net sales for the period January - September 
amounted to SEK 14m (13), and were entirely 
related to services provided to subsidiaries.  
The loss for the period after financial items 
amounted to SEK -29m (-24). At the end of the 
period, cash and cash equivalents amounted to 
SEK 15m (0), shares in subsidiaries to SEK 
6,494m (6,494) and non-restricted equity SEK 
6,288m (6,748).  
Seasonal and calendar effects  
Attendo’s profitability is affected by factors 
including seasonal variations, weekends and 
national public holidays. For Attendo, public 
holidays and weekends have a negative effect 
on profitability mainly due to wage compen-
sation for unsocial working hours. For example, 
profitability is affected by Easter in either the 
first or second quarter, depending on the 
quarter in which Easter falls, while the first and 
fourth quarters are affected by the Christmas 
and New Year’s holidays.  
Roundings 
Note that roundings occur in text, charts  
and tables. 
Other 
Nothing else to report. 
Significant events after the 
balance sheet date 
There were no significant events after the 
reporting date. 
 
Risks and uncertainties 
Attendo works systematically with risk 
assessment and management as a central part 
of Attendo's strategic process, where risks in 
relation to the company's ability to achieve its 
strategic and financial goals are evaluated in a 
structured and regular manner.   
The main risks that may affect the company's 
ability to achieve its financial and strategic 
objectives in the short to medium term are the 
shortage of qualified staff, the negative impact 
of strained public finances on local decisions on 
care, and the continued high rate of inflation 
and high interest rates.  
The risks and how Attendo works to manage 
them are described in more detail in Attendo's 
annual report (see section Risks and risk 
management in the Annual Report for 2023, 
pages 49-52).

===== SIDA 14 =====

Attendo | Interim report January - September 2024 14 (31) 
 
Accounting principles 
 
The group applies International Financial Reporting Standards (IFRS) and interpretations from IFRIC, 
as adopted by the European Union, the Swedish Financial Reporting Board’s standard RFR 1 
Supplementary Accounting Rules for Groups and related interpretations and the Swedish Annual 
Accounts Act.  
This interim report has been prepared according to IAS 34 Interim Financial Reporting and the 
Swedish Annual Accounts Act and should be read together with the annual report for 2023. The most 
significant accounting policies under IFRS, the reporting norm applied in preparing this interim 
report, are set forth in Note C1 on pages 64-68 of the annual report for 2023, which were applied to 
the preparation of this interim report.  
The interim information on pages 1-13 is an integrated part of this financial report. The parent 
company’s financial statements are prepared in accordance with the Swedish Annual Accounts Act 
and the Swedish Financial Reporting Board’s recommendation, RFR 2 Accounting for Legal Entities.  
This interim report is a translation of the Swedish report.  
 
Outlook 
Attendo does not publish forecasts. 
 
 
Danderyd, October 24, 2024 
 
Martin Tivéus  
President and CEO 
Auditor’s limited review 
report (translation of the Swedish original) 
To the Board of Attendo AB. reg. no. 559026-7885 
Introduction 
We have reviewed the condensed interim financial information (interim report) of Attendo AB as of 
30 September 2024 and the nine-month period then ended. The board of directors and the CEO are 
responsible for the preparation and presentation of the interim financial information in accordance 
with IAS 34 and the Swedish Annual Accounts Act. Our responsibility is to express a conclusion on this 
interim report based on our review. 
Scope of Review 
We conducted our review in accordance with the International Standard on Review Engagements 
ISRE 2410, Review of Interim Report Performed by the Independent Auditor of the Entity.  A review 
consists of making inquiries, primarily of persons responsible for financial and accounting matters, 
and applying analytical and other review procedures. A review is substantially less in scope than an 
audit conducted in accordance with International Standards on Auditing, ISA, and other generally 
accepted auditing standards in Sweden. The procedures performed in a review do not enable us to 
obtain assurance that we would become aware of all significant matters that might be identified in 
an audit.  Accordingly, we do not express an audit opinion. 
Conclusion 
Based on our review, nothing has come to our attention that causes us to believe that the interim 
report is not prepared, in all material respects, in accordance with IAS 34 and the Swedish Annual 
Accounts Act, regarding the Group, and with the Swedish Annual Accounts Act, regarding the Parent 
Company. 
 
Stockholm, 24 October 2024 
PricewaterhouseCoopers AB 
 
Erik Bergh   
Authorized public accountant

===== SIDA 15 =====

Financial statements

===== SIDA 16 =====

Attendo | Interim report January - September 2024 16 (31) 
 
Consolidated Income Statement 
 
Consolidated Comprehensive Income  
 
 
  
  Jan-Dec
SEKm 2024 2023 2024 2023 2023
Net sales 4,875 4,488 14,102 12,865 17,287
Other operating income 8 6 29 30 40
Total revenue 4,883 4,494 14,131 12,895 17,327
Personnel costs -3,099 -2,829 -9,276 -8,416 -11,370
Other external costs -755 -702 -2,288 -2,131 -2,912
Operating profit before amortization and 
depreciations (EBITDA) 1,029 963 2,567 2,348 3,045
Amortisation and depreciation of tangible 
and intangible assets -493 -429 -1,440 -1,290 -1,712
Operating profit after depreciation (EBITA) 536 534 1,127 1,058 1,333
Operating margin (EBITA), % 11.0 11.9 8.0 8.2 7.7
 
Amortisation and write-down of acquisition 
related intangible assets -26 -15 -64 -45 -59
Operating profit (EBIT) 510 519 1,063 1,013 1,274
Operating margin (EBIT), % 10.5 11.6 7.5 7.9 7.4
Net financial items -209 -223 -626 -603 -796
Profit before tax 301 296 437 410 478
Income tax -66 -66 -95 -92 -102
Profit for the period 235 230 342 318 376
Profit margin, % 4.8 5.1 2.4 2.5 2.2
Profit for the period attributable to: 
Parent company shareholders 235 230 342 318 376
Basic earnings per share, SEK 1.50 1.43 2.16 1.98 2.33
Diluted earnings per share, SEK 1.50 1.43 2.15 1.97 2.33
Average number of shares outstanding, 
basic, thousands 156,311 160,933 158,419 160,933 160,933
Average number of shares outstanding, 
diluted, thousands 156,684 160,955 158,761 160,956 161,027
Q3 Jan-Sep 
  Jan-Dec
SEKm 2024 2023 2024 2023 2023
Profit for the period 235 230 342 318 376
 
Other comprehensive income for the 
period 
 
Items that will not be reclassified to profit 
or loss 
Remeasurements of defined benefit 
pension plans, net of tax -2 0 4 11 0
 
Items that may be reclassified to profit or 
loss 
Exchange rate differences on translating 
foreign operations attributable to the 
parent company shareholders -12 -25 18 28 -18
Other comprehensive income for the 
period -14 -25 22 39 -18
 
Total comprehensive income for the 
period 221 205 364 357 358
 
Total comprehensive income attributable 
to: 
Parent company shareholders 221 205 364 357 358
Q3 Jan-Sep

===== SIDA 17 =====

Attendo | Interim report January - September 2024 17 (31) 
 
Consolidated Balance Sheet 
 
 
 
 
 
 
  
SEKm 30 Sep 2024 30 Sep 2023 31 Dec 2023
ASSETS 
Non-current assets 
Goodwill 7,966 7,288 7,197
Other intangible assets 674 462 431
Equipment 651 619 626
Right-of-use assets 12,222 11,614 11,248
Financial assets 498 563 457
Total non-current assets 22,011 20,546 19,959
 
Current assets 
Trade receivables 1,708 1,674 1,564
Other current assets 593 592 447
Cash and cash equivalents 691 726 922
 2,992 2,992 2,933
 
Assets held for sale 0 1 1
Total current assets 2,992 2,993 2,934
 
Total assets 25,003 23,539 22,893
SEKm 30 Sep 2024 30 Sep 2023 31 Dec 2023
EQUITY and LIABILITIES 
Equity 
Equity attributable to the parent company 
shareholders 5,329 5,362 5,363
Total equity 5,329 5,362 5,363
 
Non-current liabilities 
Liabilities to credit institutions 3,008 2,281 2,073
Long-term lease liabilities¹ 12,166 11,660 11,294
Provisions for post-employment benefits 0 0 0
Long term provisions 88 108 97
Other non-current liabilities 197 171 136
Total non-current liabilities 15,459 14,219 13,600
 
Current liabilities 
Liabilities to credit institutions 0 0 0
Short-term lease liabilities² 1,602 1,399 1,381
Trade payables 413 461 506
Short-term provisions 52 39 51
Other current liabilities 2,148 2,059 1,992
Total current liabilities 4,215 3,958 3,930
 
Liabilities held for sale 0 0 0
Total current liabilities 4,215 3,958 3,930
 
TOTAL EQUITY AND LIABILITIES 25,003 23,539 22,893
1) Long-term lease liabilities include car leases amounting to SEK 30m  (15m) and full year 2023 19.
2) Short-term lease liabilities include car leases amounting to SEK 33m (25m) and full year 2023 23.

===== SIDA 18 =====

Attendo | Interim report January - September 2024 18 (31) 
 
Consolidated Statement of Changes in Equity 
 
 
   
SEKm 30 Sep 2024 30 Sep 2023 31 Dec 2023
Opening balance 5,363 5,001 5,001
 
Total comprehensive income attributable to: 
The parent company shareholders 364 357 358
 
Transactions with owners 
Warrants 2 2 1
Dividend -159 - -
Repurchase of own shares -240 - -
Share-savings plan -1 2 3
Total transactions with owners -398 4 4
 
Closing balance 5,329 5,362 5,363
Equity attributable to: 
Parent company shareholders 5,329 5,362 5,363
 Jan-Dec
Operational cash flow (APM), SEKm 2024 2023 2024 2023 2023
Operating profit (EBITA) 536 534 1,127 1,058 1,333
Depreciation 493 429 1,440 1,290 1,712
Paid income tax -14 -18 -47 -55 -56
Other non-cash items 10 20 -22 20 25
Cash flow before changes in working 
capital 1,025 965 2,498 2,313 3,014
Changes in working capital -286 -168 -298 -272 12
Cash flow after changes in working capital 739 797 2,200 2,041 3,026
Investments on tangible and intangible 
assets -45 -36 -147 -116 -149
Divestments of tangible and intangible 
assets 3 1 16 15 16
Operating cash flow 697 762 2,069 1,940 2,893
Interest received/paid -42 -18 -106 -81 -128
Interest expense for lease liabilities of real 
estate -169 -178 -510 -506 -664
Repayment of lease liabilities -395 -369 -1,143 -1,033 -1,377
Free cash flow 91 197 310 320 724
Acquisition of operations -5 -5 -1,062 -9 -52
Warrants - - 2 2 2
Dividend - - -159 - -
Repurchase of own shares -86 - -240 - -
Repayment of loans -165 -50 -265 -214 -364
New borrowings 175 0 1,175 112 112
Total cash flow 10 142 -239 211 422 
Cash and cash equivalents at the beginning 
of the period 683 591 922 507 507
Effect of exchange rate changes on cash -2 -7 8 8 -7
Cash and cash equivalents at the end of 
the period 691 726 691 726 922 
 Jan-Dec
Cash flow according to IFRS, SEKm 2024 2023 2024 2023 2023
Cash flow from operations 528 601 1,584 1,454 2,234
Cash flow from investing activities -47 -40 -1,193 -110 -185
Cash flow from financing activities -471 -419 -630 -1,133 -1,627
Total cash flow 10 142 -239 211 422
Q3 Jan-Sep
Q3 Jan-Sep

===== SIDA 19 =====

Attendo | Interim report January - September 2024 19 (31) 
 
Summary of Segments 
 
 
 
 
 
 
SEKm Q3 2024 Q3 2023  Q3 2024 Q3 2023  Q3 2024 Q3 2023  Q3 2024 Q3 2023  
Net sales 2,047 1,737 2,829 2,751 - - 4,875 4,488
 Net sales, own operations 1,691 1,337 2,728 2,680 - - 4,418 4,017
 Net sales, outsourcing 356 400 101 71 - - 457 471
 
Lease adjusted operating profit 
(EBITA) 146 116 277 249 -21 -19 402 346
Lease adjusted operating margin 
(EBITA), % 7.1 6.7 9.8 9.1 - - 8.2 7.7
 
Operating profit (EBITA) 195 164 361 389 -21 -19 536 534
Operating margin (EBITA), % 9.5 9.4 12.8 14.1 - - 11.0 11.9
Scandinavia Finland Other and eliminations Group
SEKm 
Jan-Sep 
2024 
Jan-Sep 
2023 
Full-year 
2023 
Jan-Sep 
2024 
Jan-Sep 
2023 
Full-year 
2023 
Jan-Sep 
2024 
Jan-Sep 
2023 
Full-year 
2023 
Jan-Sep 
2024 
Jan-Sep 
2023 
Full-year 
2023 
Net sales 5,770 5,130 6,829 8,333 7,735 10,458 - - - 14,102 12,865 17,287
- Net sales, own operations 4,735 3,916 5,252 8,059 7,537 10,190 - - - 12,794 11,453 15,442
- Net sales, outsourcing 1,034 1,214 1,577 274 198 268 - - - 1,308 1,412 1,845
 
Lease adjusted operating profit 
(EBITA) 240 213 274 546 453 551 -60 -57 -80 726 609 745
Lease adjusted operating margin 
(EBITA), % 4.2 4.2 4.0 6.6 5.9 5.3 - - - 5.1 4.7 4.3
 
Operating profit (EBITA) 390 359 468 797 757 946 -60 -57 -80 1,127 1,058 1,333
Operating margin (EBITA), % 6.8 7.0 6.9 9.6 9.8 9.0 - - - 8.0 8.2 7.7
Scandinavia Finland GroupOther and eliminations

===== SIDA 20 =====

Attendo | Interim report January - September 2024 20 (31) 
 
Net Financial Items 
 
Net Debt 
 
Investments 
 
 
Financial Assets and Liabilities 
 
The table shows Attendo's significant financial assets and liabilities. Assets and liabilities reported 
as other non-current receivables and trade receivables and other financial liabilities are measured 
at amortized cost. The fair value of all financial assets and liabilities is consistent with the carrying 
amount. For a complete table and further information see Attendo's annual report 2023, note 
C25. 
Collateral and Contingent Liabilities 
 
 
 Jan-Dec
SEKm 2024 2023 2024 2023 2023
Net interest expense (excluding lease 
liabilities for real estate) -42 -32 -110 -95 -121
Interest expense, lease liabilities for real 
estate -169 -178 -510 -506 -664
Other 2 -13 -6 -2 -11
Net financial items -209 -223 -626 -603 -796
Q3 Jan-Sep
 31 Dec
SEKm 2024 2023 2023
Interest-bearing liabilities 16,777 15,340 14,748
Provision for post-employment benefits -13 -15 -7
Cash and cash equivalents -691 -726 -922
Net debt 16,073 14,599 13,819
Lease liability real estate -13,705 -13,019 -12,633
Lease adjusted net debt 2,368 1,580 1,186
30 Sep 
 Jan-Dec
SEKm 2024 2023 2024 2023 2023
Investments 
Investments in intangible assets 4 1 7 8 10
Investments in tangible assets 41 35 140 108 139
Divestments of tangible and intangible assets -3 -1 -16 -15 -16
Total net investments 42 35 131 101 133 
Intangible assets acquired through business 
combination        
Goodwill -11 0 722 1 1
Customer relations 24 0 309 4 4
Other - - - - -
Total intangible assets acquired through 
business combination 13 0 1,031 5 5
Q3 Jan-Sep
SEKm 30 Sep 2024 30 Sep 2023 31 Dec 2023
ASSETS 
Financial assets measured at amortised cost 
Other long term assets 63 62 60
Trade receivables 1,708 1,674 1,564
Cash and cash equivalents 691 726 922
Total financial assets 2,462 2,462 2,546
 
LIABILITIES 
Financial liabilities at fair value through profit or 
loss or equity 
Contingent considerations 33 60 53
Financial liabilities measured at amortised cost 
Borrowings 3,008 2,281 2,073
Trade payables 413 461 506
Total financial liabilities 3,454 2,802 2,632
SEKm 30 Sep 2024 30 Sep 2023 31 Dec 2023
Assets pledged as collateral 79 72 74
Contingent liabilities¹ 1,767 2,311 1,712
1) Leases of assets not yet in use are reported in contingent liabilities.

===== SIDA 21 =====

Attendo | Interim report January - September 2024 21 (31) 
 
Acqusition 
On 2 April, Attendo completed the acquisition of Team Olivia's Swedish care business, excluding 
personal assistance, by acquiring 100 percent of the shares and votes in a newly formed company 
containing relevant assets and subsidiaries. Attendo thereby strengthens the position in disabled 
care (LSS), individual and family care (IOF) and home care in Sweden.  
The acquired business has annual sales of approximately SEK 1,350m and a lease adjusted 
operating profit of approximately SEK 130m. The purchase price amounted to SEK 1,037m. See 
below preliminary acquisition calculation. 
 
Preliminary PPA 
 
 
  
SEKm 2024
Purchase consideration at date of acquisition  1,038
Identifiable acquired assets and liabilities  
Cash and cash equivalents 92
Property, plant and equipment 40
Customer relations/customer contract 282
Intangible assets -
Deferred tax assets 3
Trade receivables and other receivables 206
Trade payables and other liabilities -158
Deferred tax liabilities -61
Total identifiable net assets  404
Goodwill  634

===== SIDA 22 =====

Attendo | Interim report January - September 2024 22 (31) 
 
Adjusted Earnings per Share Q3 2024 
 
Adjusted Earnings per Share Q3 2023 
 
  
SEKm Reported 
Acq.and 
divestment¹ IFRS 16² Total adj. 
Adjusted 
earnings 
Net sales 4,875 - - - 4,875
Other operating income 8 - 0 0 8
Operating profit before amortization and 
depreciation (EBITDA) 1,029 8 -564 -556 473
 
Amortization and depreciation of tangible 
and intangible assets -493 - 430 430 -63
Operating profit (EBITA) 536 8 -134 -126 410
 
Amortization and write-down of 
acquisition related intangible assets -26 26 - 26 -
Operating profit (EBIT) 510 34 -134 -100 410
 
Net financial items -209 - 169 169 -40
Profit before tax (EBT) 301 34 35 69 370
 
Income tax -66 -5 -7 -12 -78
Profit for the period 235 29 29 58 293
 
Profit for the period attributable to: 
The parent company shareholders 235 29 29 58 293
Average number of shares outstanding, 
diluted, thousands 156,684 156,684 156,684 156,684 156,684
Earnings per share diluted, SEK 1.50 0.19 0.19 0.37 1.87
Profit for the period attributable to the parent company shareholders excluding amortization of acquisition related intangible assets  and 
items affecting comparability related to divestments (1)and IFRS 16 (2) and related tax effects divided with the average number of shares 
outstanding, after dilution.
SEKm Reported 
Acq.and 
divestment¹ IFRS 16² Total adj. 
Adjusted 
earnings 3;3
Net sales 4,488 - - - 4,488
Other operating income 6 - 0 0 6
Operating profit before amortization and 
depreciation (EBITDA) 963 - -547 -547 416
 
Amortization and depreciation of tangible 
and intangible assets -429 - 359 359 -70
Operating profit (EBITA)  534 - -188 -188 346
 
Amortization and write-down of 
acquisition related intangible assets -15 15 - 15 0
Operating profit (EBIT) 519 15 -188 -173 346
 
Net financial items -223 - 178 178 -45
Profit before tax (EBT) 296 15 -10 5 301
 
Income tax -66 -3 2 -1 -67
Profit for the period 230 12 -8 4 234
 
Profit for the period attributable to: 
The parent company shareholders 230 12 -8 4 234
Average number of shares outstanding, 
diluted, thousands 160,955 160,955 160,955 160,955 160,955
Earnings per share diluted, SEK 1.43 0.07 -0.05 0.02 1.45
 
Profit for the period attributable to the parent company shareholders excluding amortization of acquisition related intangible assets  and 
items affecting comparability related to divestments (1)and IFRS 16 (2) and related tax effects divided with the average number of shares 
outstanding, after dilution.

===== SIDA 23 =====

Attendo | Interim report January - September 2024 23 (31) 
 
Adjusted Earnings per Share Jan - Sep 2024 
 
 
Adjusted Earnings per Share Jan - Sep 2023 
   
SEKm Reported 
Acq.and 
divestment¹ IFRS 16² Total adj. 
Adjusted 
earnings 3;3
Net sales 14,102 - - - 14,102
Other operating income 29 - -0 -0 29
Operating profit before amortization and 
depreciation (EBITDA)  2,567 22 -1,652 -1,630 937
 
Amortization and depreciation of tangible 
and intangible assets -1,440 - 1,251 1,251 -189
Operating profit (EBITA) 1,127 22 -401 -379 748
 
Amortization and write-down of 
acquisition related intangible assets -64 64 - 64 -
Operating profit (EBIT) 1,063 86 -401 -315 748
 
Net financial items -626 - 510 510 -116
Profit before tax (EBT) 437 86 109 195 632
 
Income tax -95 -13 -30 -43 -138
Profit for the period 342 73 79 152 494
 
Profit for the period attributable to: 
The parent company shareholders 342 73 79 152 494
Average number of shares outstanding, 
diluted, thousands 158,761 158,761 158,761 158,761 158,761
Earnings per share diluted, SEK 2.15 0.46 0.49 0.95 3.11
 
Profit for the period attributable to the parent company shareholders excluding amortization of acquisition related intangible assets  and 
items affecting comparability related to divestments (1)and IFRS 16 (2) and related tax effects divided with the average number of shares 
outstanding, after dilution.
SEKm Reported 
Acq.and 
divestment¹ IFRS 16² Total adj. 
Adjusted 
earnings 3;3
Net sales 12,865 - - - 12,865
Other operating income 30 - -7 -7 23
Operating profit before amortization and 
depreciation (EBITDA) 2,348 - -1,546 -1,546 802
 
Amortization and depreciation of tangible 
and intangible assets -1,290 - 1,097 1,097 -193
Operating profit (EBITA) 1,058 - -449 -449 609
 
Amortization and write-down of 
acquisition related intangible assets -45 45 - 45 -
Operating profit (EBIT) 1,013 45 -449 -404 609
 
Net financial items -603 - 506 506 -97
Profit before tax (EBT) 410 45 57 102 512
 
Income tax -92 -9 -11 -20 -112
Profit for the period 318 36 46 82 400
 
Profit for the period attributable to: 
The parent company shareholders 318 36 46 82 400
Average number of shares outstanding, 
diluted, thousands 160,956 160,956 160,956 160,956 160,956
Earnings per share diluted, SEK 1.97 0.22 0.29 0.51 2.48
 
Profit for the period attributable to the parent company shareholders excluding amortization of acquisition related intangible assets  and 
items affecting comparability related to divestments (1)and IFRS 16 (2) and related tax effects divided with the average number of shares 
outstanding, after dilution.

===== SIDA 24 =====

Attendo | Interim report January - September 2024 24 (31) 
 
Adjusted Earnings per Share Jan - Dec 2023 
 
 
  
SEKm Reported 
Acq.and 
divestment¹ IFRS 16² Total adj. 
Adjusted 
earnings 3;3
Net sales 17,287 - - - 17,287
Other operating income 40 - -7 -7 33
Operating profit before amortization and 
depreciation (EBITDA) 3,045 - -2,047 -2,047 998
 
Amortization and depreciation of tangible 
and intangible assets -1,712 - 1,459 1,459 -253
Operating profit (EBITA) 1,333 - -588 -588 745
 
Amortization and write-down of 
acquisition related intangible assets -59 59 - 59 -
Operating profit (EBIT) 1,274 59 -588 -529 745
 
Net financial items -796 - 664 664 -132
Profit before tax (EBT) 478 59 76 135 613
 
Income tax -102 -12 -12 -24 -126
Profit for the period 376 47 64 111 487
 
Profit for the period attributable to: 
The parent company shareholders 376 47 64 111 487
Average number of shares outstanding, 
diluted, thousands 161,027 161,027 161,027 161,027 161,027
Earnings per share diluted, SEK 2.33 0.29 0.40 0.69 3.02
 
Profit for the period attributable to the parent company shareholders excluding amortization of acquisition related intangible assets  and 
items affecting comparability related to divestments (1)and IFRS 16 (2) and related tax effects divided with the average number of shares 
outstanding, after dilution.

===== SIDA 25 =====

Attendo | Interim report January - September 2024 25 (31) 
 
Key Figures 
 
Key Figures per Share 
  
  
 Jan-Dec
  2024 2023 2024 2023 2023
Organic growth % 2.2 14.6 4.3 12.5 12.7
Acquired growth % 8.2 - 5.7 1.6 1.2
Change in currencies % -1.8 7.4 -0.4 6.1 5.4
 
Operating margin (EBITA), R12 % - - 7.6 7.1 7.7
Lease adjusted operating margin 
(EBITA), R12 % - - 4.7 3.7 4.3
Working capital SEKm - - -312 -292 -538
Return on capital employed % - - 6.2 5.6 6.4
 
Net debt to equity ratio times - - 3.0 2.7 2.6
Equity to asset ratio % - - 21 23 23
Net debt/EBITDA R12 times - - 4.9 5.1 4.5
Lease adjusted net debt / 
Lease adjusted EBITDA R12 times - - 2.1 1.8 1.2
Free cash flow SEKm 91 197 310 320 724
Net investments SEKm -42 -35 -131 -101 -133
 
Average number of employees 24,461 22,236 23,173 21,643 21,511
Q3 Jan-Sep
jan-dec
 2024 2023 2024 2023 2023  
Earnings per share, 
basic SEK 1.50 1.43 2.16 1.98 2.33
Earnigns per share, 
diluted SEK 1.50 1.43 2.15 1.97 2.33
Adjusted earnings per share, 
diluted SEK 1.87 1.45 3.11 2.48 3.02
Equity per share, 
basic SEK - - 33.64 33.32 33.32
Equity per share, 
diluted SEK - - 33.57 33.31 33.31
 
Average number of shares 
outstanding, basic thousands 156,311 160,933 158,419 160,933 160,933
Average number of shares 
outstanding, diluted thousands 156,684 160,955 158,761 160,956 161,027
Number of shares, 
end of period thousands 160,103 161,387 160,103 161,387 161,387
Number of treasury shares, 
end of period thousands 4,678 454 4,678 454 454
Number of shares outstanding, 
end of period thousands 155,425 160,933 155,425 160,933 160,933
Q3 jan-sep

===== SIDA 26 =====

Attendo | Interim report January - September 2024 26 (31) 
 
Quarterly Data 
  
SEKm Q4 2022 Q1 2023 Q2 2023 Q3 2023 Q4 2023 Q1 2024 Q2 24 Q3 24
Total net sales 3,789 4,044 4,333 4,488 4,422 4,386 4,841 4,875
- Net sales, Scandinavia 1,691 1,692 1,701 1,737 1,699 1,672 2,051 2,047
- Net sales, Finland 2,098 2,352 2,632 2,751 2,723 2,714 2,790 2,829
 
Lease adjusted operating profit (EBITDA) 66 177 209 416 196 221 228 465
Lease adjusted operating profit (EBITA) 8 116 147 346 136 161 163 402
Lease adjusted operating margin (EBITA), % 0.2 2.9 3.4 7.7 3.1 3.7 3.4 8.2
 
Operating profit (EBITDA) 513 665 720 963 697 748 790 1,029
Operating profit (EBITA) 131 241 283 534 275 292 299 536
Operating margin (EBITA), % 3.5 6.0 6.5 11.9 6.2 6.7 6.2 11.0
Profit for the period -44 28 60 230 58 63 44 235
Profit margin, % -1.2 0.7 1.4 5.1 1.3 1.4 0.9 4.8
 
Earnings per share basic, SEK -0.27 0.17 0.37 1.43 0.36 0.39 0.28 1.50
Earnings per share diluted, SEK -0.27 0.17 0.37 1.43 0.36 0.39 0.28 1.50
 
Adjusted earnings per share diluted, SEK -0.07 0.43 0.60 1.45 0.54 0.58 0.68 1.87
 
Average number of employees 20,403 20,699 21,994 22,236 21,116 21,563 23,494 24,461
 
Operational data 
Number of units in operation¹ 705 712 710 704 685 677 781 782
Number of beds in homes² 20,932 20,923 20,870 20,863 20,575 20,506 21,326 21,225
Occupancy in homes, %² 85 86 86 86 86 86 86 86
Number of opened beds³ - 58 86 12 - - 147 127
Number of beds, construction start in the quarter³ 101 58 15 118 219 - 164 12
Number of beds under construction³ 325 325 252 352 571 571 576 461
1) All units in all contract models and segments.
2) All homes.
3) Own homes.

===== SIDA 27 =====

Attendo | Interim report January - September 2024 27 (31) 
 
Moderbolagets Parent Company Income Statement 
 
Parent Company Balance Sheet 
 
  
 Jan-Dec
SEKm 2024 2023 2024 2023 2023
Net sales 5 4 14 13 19
 
Personnel costs -9 -9 -29 -29 -37
Other external costs -3 -2 -9 -8 -12
Operating profit -7 -7 -24 -24 -30
 
Net financial items -4 0 -5 0 0
Profit after financial items -11 -7 -29 -24 -30
 
Group contributions - - - - -167
Profit before tax -11 -7 -29 -24 -197
 
Results of commission 82 93 147 184 181
Income tax -16 -19 -27 -35 -12
Profit for the period 55 67 91 125 -28
Q3 Jan-Sep
    
SEKm 30 Sep 2024 30 Sep 2023 31 Dec 2023
ASSETS 
Non-current assets 
Shares in subsidiaries 6,494 6,494 6,494
Total non-current assets 6,494 6,494 6,494
 
Current assets 
Receivables to group companies 103 265 188
Other receivables 4 19 20
Cash and cash equivalents 15 0 0
Total current assets 122 284 208
Total assets 6,616 6,778 6,702
 
EQUITY AND LIABILITIES 
Equity 6,289 6,749 6,597
 
Current liabilities 
Liabilities to group companies 302 15 94
Other liabilities 25 14 11
Total current liabilities 327 29 105
TOTAL EQUITY AND LIABILITIES 6,616 6,778 6,702

===== SIDA 28 =====

Attendo | Interim report January - September 2024 28 (31) 
 
About Attendo  
Attendo was founded in 1985 and is the 
largest care company in the Nordic 
region. We have about 34,000 
employees at around 800 operations in 
in Finland, Sweden and Denmark. All 
our operations are based on our vision - 
to provide better care to more people. 
Attendo invests in new capacity and 
leads the development of quality, 
innovations and new, cost-effective 
ways of working in Nordic care.  
We provide care for older people, care 
for people with disabilities, and 
individual and family care to about 
30,000 customers. Our mission is to 
empower the individual, which means 
that we see, support and strengthen 
every person. Our values - care, 
commitment and competence - guide 
us in every action, every day. 
Our service offering consists of: 
• Care for older people 
Nursing homes for older people with dementia 
or somatic needs and home care services, which 
usually involve a comprehensive approach to 
care, meals, cleaning, laundry, evening and 
night-time services and home health care. 
• Disabled care 
Housing and daily activities for people of 
different ages and with different disabilities or 
care needs. We also offer respite care for 
relatives through short-term accommodation, as 
well as respite care and accompanying services. 
• Individual and family care 
We offer individual and family care in 
consultant-supported family homes, crisis and 
emergency accommodation, HVB homes, 
addiction care and supported housing.  The 
segment also provides social psychiatry and 
rehabilitation as well as other individualized 
care in housing or day and school activities.  
• Other services  
Attendo provides meal services and conducts 
recruitment of care staff. 
Attendo operates through two business areas, 
Attendo Finland and Attendo Scandinavia.  
Attendo mainly have activities under own 
operations, where we provide care in 
units/facilities under our own control, or home 
care under customer choice systems. We also 
provide outsourced activities, where units/ 
facilities are controlled by the public payor, or 
home care services on a contractual basis.  
Attendo's payors are usually a local or regional 
public provider (municipality or welfare region) 
or a national authority, but the contract form 
and contract length vary depending on the 
contract model and service offering. Our own 
operations are normally based on freedom of 
choice systems or framework agreements while 
outsourcing operations are based on tendered 
outsourcing contracts. The contracts usually run 
for a period of 2-5 years.

===== SIDA 29 =====

Attendo | Interim report January - September 2024 29 (31) 
 
Definitions of performance measures and 
alternative performance measures (APM) 
Financial 
Acquired growth 
(APM) 
The net between the increase in the company's 
net sales from businesses and operations 
acquired during the past 12 months and the loss 
of net sales from businesses and operations 
divested during the past 12 months in relation 
to the comparable period’s net sales.  
Adjusted earnings per share 
(APM) 
Profit or loss for the period attributable to the 
parent company shareholders excluding effects 
from amortization and impairment of 
acquisition related intangible assets, IFRS 16 as 
well as items affecting comparability related to 
divestments and related tax items divided by the 
number of outstanding shares after dilution. See 
tables Adjusted earnings per share for more 
information. 
Capital employed 
Equity plus interest-bearing liabilities and 
provisions for post-employment benefits. See 
Note C33 Reconciliation of alternative 
performance measures in the 2023 Annual 
Report for a full year reconciliation. 
Cash and cash equivalents 
Cash and bank balances, short-term investments 
and derivatives with a positive fair value. 
Earnings per share 
Profit or loss for the period attributable to the 
parent company shareholders divided by the 
average number of outstanding shares. 
Calculated both before (basic) and after dilution. 
Equity/assets ratio 
Equity divided by total assets. 
Equity per share 
Equity attributable to the parent company 
shareholders divided by the average number of 
outstanding shares. Calculated both before 
(basic) and after dilution. 
Free cash flow 
(APM) 
Free cash flow is a measure of the cash and cash 
equivalents the group generates in operating 
activities and investing activities. The 
performance measure is defined as operating 
cash flow after changes in working capital, cash 
flow from investments in and divestments of 
tangible and intangible assets, received/ paid 
interest as well as interest expense for lease 
liabilities of real estate and repayment of lease 
liabilities according to IFRS 16. See the table 
Consolidated cash flow for reconciliation and 
Note C33 Reconciliation of alternative key figure 
calculations in the Annual Report 2023 for 
reconciliation on a full year basis. 
Lease adjusted EBITA  
(APM) 
See the definition of operating profit (EBITA) 
below. Lease adjusted operating profit (EBITA) is 
operating profit according to the previous 
reporting standard IAS 17, i.e. excluding the 
effects of the implementation of IFRS 16. Car 
leases were reported as finance leases under 
the previous standard. Consequently, it is the 
effects of leases of real estate under IFRS 16 
that differentiate operating profit from lease 
adjusted operating profit. See tables Adjusted 
earnings per share for more information. 
Lease adjusted EBITDA  
(APM) 
See the definition of operating profit (EBITDA) 
below. Lease adjusted operating profit (EBITDA) 
is operating profit according to the previous 
accounting standard IAS 17, i.e. excluding the 
effects of the implementation of IFRS 16. Car 
leases were reported as finance leases under 
the previous standard. Consequently, it is the 
effects of leases of real estate under IFRS 16 
that differentiate operating profit from lease 
adjusted operating profit. See tables Adjusted 
earnings per share for more information. 
Lease adjusted net debt  
(APM) 
See the definition of net debt below. Lease 
adjusted net debt is net debt according to the 
previous reporting standard IAS 17, i.e. 
excluding the IFRS 16 effect on lease liabilities 
attributable to right-of-use assets for real 
estate. See tables Net debt for more 
information. 
Lease adjusted net debt / lease 
adjusted EBITDA 
(APM) 
Lease adjusted net debt in relation to lease-
adjusted EBITDA R12. 
Lease adjusted operating margin, 
(EBITA) 
(APM) 
Lease adjusted operating profit (EBITA) divided 
by net sales. 
Lease adjusted operating margin, 
(EBITDA) 
(APM) 
Lease adjusted operating profit (EBITDA) divided 
by net sales. 
Net debt 
(APM) 
Net debt is a way of describing the group's 
indebtedness and its ability to repay its debts 
with cash and cash equivalents if all debts were 
to be due for payment today. Net debt is 
defined as interest-bearing liabilities plus 
provisions for post-employment benefits minus 
cash and cash equivalents. Net debt is presented 
both including and excluding lease liabilities 
attributable to right-of-use assets for real 
estate. See tables Net debt in this report for a 
reconciliation of net debt. 
Net debt / EBITDA 
(APM) 
Net debt in relation to operating profit (EBITDA) 
R12. 
Net debt to equity ratio 
(APM) 
Net debt divided by equity.

===== SIDA 30 =====

Attendo | Interim report January - September 2024 30 (31) 
 
Net investments 
The net of investments in and divestments of 
tangible and intangible assets, excluding 
acquisitions and divestment of operations as 
well as investments in and divestments of assets 
held for sale. 
Operating margin (EBIT margin) 
Operating profit or loss (EBIT) divided by net 
sales. 
Operating margin (EBITA margin) 
Operating profit or loss (EBITA) divided by net 
sales. 
Operating margin (EBITDA margin) 
Operating profit or loss (EBITDA) divided by net 
sales. 
Operating profit (EBIT) 
(APM) 
Attendo reports operating profit (EBIT) as a 
performance measure because it shows the 
development of operating activities 
independent of financing. Operating profit 
(EBIT) refers to profit before financial items and 
tax. See the consolidated income statement for 
a reconciliation of EBIT. 
Operating profit (EBITA) 
(APM) 
Operating profit (EBITA) is used as a 
performance measure because it shows the 
development of operating activities without the 
effect of amortization and impairments of 
intangible assets from acquired companies and 
independently of financing. Operating profit 
(EBITA) refers to profit before amortization of 
acquisition related intangible assets, financial 
items and tax. See the consolidated income 
statement for a reconciliation of EBITA. 
Operating profit (EBITDA) 
(APM) 
Attendo reports operating profit (EBITDA) as a 
performance measure because it shows the 
development of operating activities 
independent of financing and investments. 
Operating profit (EBITDA) refers to profit or loss 
before depreciation, amortization and 
impairments, financial items and tax. See the 
consolidated income statement for a 
reconciliation of EBITDA. 
Organic growth 
(APM) 
Attendo reports organic growth as a 
performance measure to show underlying net 
sales development excluding 
acquisitions/divestments and currency effects. 
The performance measure is calculated as net 
sales growth excluding acquisitions/divestments 
and changes in exchange rates. 
Profit (loss) for the period 
Profit for the period attributable to the parent 
company shareholders and non-controlling 
interests. 
Profit margin 
Profit or loss for the period divided by net sales. 
R12, “rolling 12 months” 
The sum of the period’s past 12 months. 
Return on capital employed 
(APM) 
Attendo reports return on capital employed 
because it shows profits in relation to the capital 
used in operations. The definition of return on 
capital employed is operating profit (EBIT) 
excluding items affecting comparability for the 
past 12 months divided by average capital 
employed. See Note C33 Reconciliations of 
alternative key figure calculations in the annual 
report 2023 for reconciliation on a full-year 
basis. 
Working capital 
(APM) 
Working capital is a key performance measure 
for optimising cash generation. The 
performance measure is defined as current 
assets excluding cash and cash equivalents and 
current interest-bearing assets minus current 
non-interest-bearing liabilities and provisions. 
Assets and liabilities held for sale are not 
included in working capital. See Note C33 
Reconciliations of Alternative Performance 
Measures in the Annual Report 2023 for a full-
year reconciliation. 
 
Operational  
CoP 
Care for older people. 
Occupancy 
The number of occupied beds divided by the 
number of available beds. Occupancy is a 
weighted average in the last month of each 
reporting period. 
 
Sustainability  
ASCOT (quality of life interviews) 
A research-validated Adult Social Care Outcomes 
Toolkit (ASCOT) methodology designed to 
measure key aspects of an individual's quality of 
life in a social care environment.  
Beds opened in own operations 
(capacity made available), R12 
Refers to beds in residential homes in own 
operations opened in the past twelve months. 
Customer satisfaction cNPS 
Percentage of customers that answer 9 or 10 (0-
10) when asked to recommend Attendo minus 
the percentage that answer 6 or lower. Based 
on the most recently completed measurements 
in each business area. 
Employee satisfaction eNPS  
Percentage of employees that answer 9 or 10 
(0-10) when asked to recommend Attendo 
minus the percentage that answer 6 or lower. 
Based on the most recently 
completed measurements in each 
business area. 
Number of customers who receive 
care from Attendo 
Refers to beds sold in homes, daily activities, 
rehabilitation, family care home placements and 
home care services customers by the end of the 
quarter. 
Payor satisfaction (pSAT) 
Payor satisfaction with Attendo's services on a 
five-point scale from very dissatisfied (1) to very 
satisfied (5). Based on the most recent surveys 
in Attendo Scandinavia. 
RAI index 
Measured quality of life based on reported RAI 
indicators in Attendo Finland. Based on the most 
recent surveys. 
Relatives satisfaction rNPS  
Percentage of relatives of customers that 
answer 9 or 10 (0–10) when asked to 
recommend Attendo minus the percentage that 
answer 6 or lower. Based on the most recently 
completed measurements in each business area.

===== SIDA 31 =====

Information for shareholders and analysts 
Financial calendar  
Year-end report full year 2024  6 February 2025 
Interim report January-March 2025  7 May 2025 
Interim report January-June 2025  18 July 2025 
Interim report January-September 2025  24 October 2025 
Report presentation  
A webcast presentation will be held on 24 October at 10:00 (CET).  
You can follow the presentation at the following web link: 
https://ir.financialhearings.com/attendo-q3-report-2024 
Analysts and investors can ask questions during the presentation by calling in. Contact 
details can be obtained by emailing: kommunikation@attendo.se 
The report and other information will be made available at:  
https://www.attendo.com/ 
 
Contact details 
Mikael Malmgren, Chief Financial Officer 
Tel. +46 8 586 252 00 
Stefan Svanström, Head of Community Communications  
Tel. +46 70 867 38 07  
 
This is information that Attendo AB (publ) is obliged to make public pursuant to the EU 
Market Abuse Regulation. The information was submitted for publication, through the 
agency of the contact persons set out above, at 08.00 CET on 24 October 2024. 
Forward-looking information 
This report contains forward-looking information that reflects management's current beliefs 
about certain future conditions and possible outcomes. This type of forward-looking 
information involves risks and uncertainties that could materially affect future results. The 
information is based on certain assumptions including those relating to economic conditions 
in general in the company's markets and the level of demand for the company's services. 
 
English convenience translation from Swedish original. In case of discrepancies between the 
Swedish original and the English translation, the Swedish original shall prevail. 
 
 
Attendo AB (publ), Box 715, 182 27 Danderyd, org. nr 559026-7885