FULLTEXT DEL 1 AV 1

Kvartalsrapport Q3 2024

Dokumentindex

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

Interim report  
May–July 2024/25 
Further actions to improve profitability
First quarter 
• In constant exchange rates, net sales increased by 1 percent mainly driven by North America. 
Reported sales were unchanged amounting to SEK 3,825 M (3,828).  
• The book-to-bill ratio improved to 1.10 (1.00), supporting future revenue growth. 
• Adjusted gross margin amounted to 37.8 percent (41.6). A sequential increase of 120 basis points was 
supported by an improved service margin. 
• Adjusted EBIT amounted to SEK 283 M (427), corresponding to a margin of 7.4 percent (11.2). This was a 
result of increased operating expenses driven by higher amortization following recent product launches.  
• Net income was SEK 71 M (238) and earnings per share diluted was SEK 0.18 (0.62). 
• Cash flow after continuous investments amounted to SEK -891 M (-900). Lower earnings were compensated 
by improved working capital. 
• Net sales for Elekta are expected to grow by mid-single digit for the full year of 2024/25 with an improved EBIT 
margin supported by the recent product launch Elekta Evo. 
 
 
 
1 Compared to last fiscal year based on constant exchange rates. 
2 Compared to last rolling twelve months period Aug 2022 – Jul 2023 based on constant currency. 
3  Adjusted gross margin = Gross margin excluding items affecting comparability attributable to the Cost-reduction Initiative, see page 25. 
4 Adjusted EBITDA = EBITDA excluding items affecting comparability attributable to the Cost-reduction Initiative, see page 25. 
5 Adjusted EBIT = Operating income (EBIT) excluding items affecting comparability, see page 26. 
6 Adjusted earnings per share = Net income excluding items affecting comparability, attributable to Parent Company shareholders, in relation to the weighted average number of 
shares (excluding treasury shares), see page 27.
  
SEK M 2024/25 2023/24 Δ RTM 2023/24 Δ
Book-to-bill 1.10 1.00 9% 1.11 1.09 2%
Net sales 3,825 3,828 0% 18,117 18,119 0%
Net sales in constant exchange rates 1% 1 5% 2
Adjusted gross margin 3 37.8% 41.6% -3.8 ppts 36.7% 37.5% -0.8 ppts
Adjusted EBITDA 4 600 707 -15% 3,180 3,287 -3%
Adjusted EBITDA margin 4 15.7% 18.5% -2.8 ppts 17.6% 18.1% -0.6 ppts
Adjusted EBIT 5 283 427 -34% 2,001 2,145 -7%
Adjusted EBIT margin 5 7.4% 11.2% -3.8 ppts 11.0% 11.8% -0.8 ppts
Gross margin 37.0% 41.5% -4.5 ppts 36.5% 37.4% -0.9 ppts
EBITDA 522 693 -25% 3,018 3,189 -5%
EBITDA margin 13.6% 18.1% -4.5 ppts 16.7% 17.6% -0.9 ppts
EBIT 174 412 -58% 1,801 2,039 -12%
EBIT margin 4.5% 10.8% -6.2 ppts 9.9% 11.3% -1.3 ppts
Net income 71 238 -70% 1,135 1,302 -13%
Cash flow  after continuous investments -891 -900 9 824 815 9
Adjusted earnings per share before/after dilution, SEK 6 0.41 / 0.41 0.65 / 0.65 -38% 3.38 / 3.38 3.62 / 3.62 -7%
Earnings per share before/after dilution, SEK 0.18 / 0.18 0.62 / 0.62 -70% 2.97 / 2.97 3.41 / 3.41 -13%
12 monthsQ1

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 2 
 
We grew sales during the first quarter 
and won a USD 64 M order from the 
largest private healthcare provider in 
Mexico. Action was taken to further 
improve profitability and we saw a 
sequential increase of the gross margin. 
Further actions to improve profitability 
We continue to take action to improve profitability and we 
are starting to see positive signs. We have increased 
prices, starting to be visible in this quarter, with more to 
come. Our recent product launches are expected to have 
a positive impact on margins and sales later in the fiscal 
year. Elekta Evo, our latest linear accelerator, has been 
well received by customers, relating to clinical needs and 
elevating personalized care as well as increased 
productivity. We continue to drive cost-reduction initiatives 
with the target to generate annual cost savings by around 
SEK 250 M at the end of the fiscal year. 
 
Continued challenging market condition in China  
Net sales in constant exchange rates grew by 1 percent, 
with the Chinese market still being impacted by the 
ongoing anti-corruption campaign. However, we saw 
double-digit order growth for the group, improving the 
book to bill ratio to 1.10 (1.00), supporting future revenue 
growth. The adjusted gross margin declined to 37.8 
percent (41.6) in the first quarter, mainly driven by 
continued inflationary pressure from material and salaries 
in combination with reduced impact from inventory 
revaluation compared to last year. However, sequentially, 
we saw the gross margin increasing from 36.6 percent to 
37.8, supported by a restored service margin.  
 
Important milestones  
At the end of the quarter, we announced a major order 
from the largest private healthcare provider in Mexico, 
Hospital Angeles Health System, including radiotherapy 
solutions, software and Elekta Esprit, a Leksell Gamma 
Knife. The total value of the order is USD 64 M, with 
installations expected to start in December 2024. 
 
During the quarter, we signed a deal for a Unity with the 
University Hospital in Lund. The expansion of the MR-
Linac technology is important as the system will be 
dedicated to pushing the boundaries of treating cancer in 
women. For me personally, l am proud to deliver the most 
advanced radiation therapy solution to my hometown. 
 
Today we are also announcing that we have entered into 
a joint venture with AnSheng, our Chinese software 
partner. This strategic investment aims to ensure Elekta’s 
market-leading position in China and accelerate the 
adoption of radiation therapy in the country. 
 
Grow and expand margins 
As previously communicated, we expect our first half of 
2024/25 to be weaker compared to last year with sales 
and profitability picking up during the second half of the 
year as a result of new product launches and productivity 
measures. Net sales for Elekta are expected to grow by 
mid-single digit for the full year of 2024/25 with an 
improved EBIT margin. Beyond this fiscal year, we will 
drive for an EBIT margin of 14 percent or higher as we 
are experiencing strong customer interest in our industry-
leading offerings and a long-term underlying demand for 
world-leading cancer care solutions. 
 
  
Gustaf Salford 
President and CEO
 
 
  
“We saw double-digit order growth for 
the group, improving the book to bill 
ratio to 1.10 (1.00), supporting future 
revenue growth.“ 
1.10 
Book-to-bill ratio

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 3 
 
Financial highlights 
Net sales 
• Growth in constant exchange rates of 1 percent – U.S. showing strong development. 
• Growth in APAC driven by India while China continued to decline 
• The book-to-bill ratio improved to 1.10 (1.00) with RTM well above one 
 
Based on constant exchange rates, Elekta’s net sales 
grew by 1 percent in the first quarter. The development 
was mainly driven by strong performance in the Americas 
while EMEA declined. Reported net sales were 
unchanged amounting to SEK 3,825 M (3,828).  
 
Growth in the Americas was driven by both North and 
South America, with installations in the U.S. showing 
strong development. APAC increased sales by 3 percent 
despite continuous negative impact from the ongoing anti-
corruption campaign in China. Excluding China, the 
region grew by 29 percent with India and Korea as main 
drivers. In EMEA, sales declined by 12 percent compared 
to last year when the region grew by 15 percent driven by 
large installations in Spain and Italy. Most markets in the 
Middle East and Africa showed growth in the quarter.  
 
Service grew with 5 percent based on constant exchange 
rates with growth in most of the business lines and 
regions. Solutions decreased by 3 percent in constant 
exchange rates due to lower sales in Europe and China. 
At the end of the quarter, Elekta had an installed base of 
approximately 7,400 devices. 
 
Book-to-bill development 
The book-to-bill ratio improved to 1.10 (1.00) and the 
twelve-month rolling figure is well above 1. Gross intake 
in the first quarter amounted to SEK 4,192 M (3,839), an 
increase of 9 percent in SEK and 10 percent based on 
constant exchange rates. For more information, see page 
27.   
 
During the quarter, Elekta received an order from Hospital 
Angeles Health System, the largest private healthcare 
service provider in Mexico, to deliver linear accelerators 
and a Gamma Knife system. The total value of the order 
is approximately USD 64 M of which USD 38 M was 
booked in the first quarter. 
 
 
Sales per region  
 
 
 
Sales per product type 
 
 
1 Based on constant exchange rates. 
2 Compared to last rolling twelve months period Aug 2022 – Jul 2023 based on constant currency.
 
SEK M 2024/25 2023/24 Δ1 Δ RTM 2023/24 Δ2 Δ
Americas 1,241 1,071 16% 16% 5,606 5,436 1% 3%
EMEA 1,314 1,498 -12% -12% 6,366 6,550 6% -3%
APAC 1,270 1,259 3% 1% 6,145 6,134 8% 0%
Group 3,825 3,828 1% 0% 18,117 18,119 5% 0%
Q1 12 months
SEK M 2024/25 2023/24 Δ1 Δ RTM 2023/24 Δ2 Δ
Solutions 1,915 1,995 -3% -4% 10,553 10,633 4% -1%
Service 1,909 1,833 5% 4% 7,563 7,487 6% 1%
Group 3,825 3,828 1% 0% 18,117 18,119 5% 0%
Q1 12 months

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 4 
 
FINANCIAL HIGHLIGHTS  
Earnings 
• Adjusted GM declined YoY related to inflation and reduced impact from inventory revaluation 
• Adjusted GM improved sequentially – supported by an improved service margin 
• Increased OPEX - higher amortization costs following recent product launches
 
Gross income development 
The adjusted gross income was SEK 1,445 M (1,590), 
representing an adjusted gross margin of 37.8 percent 
(41.6). The decline was driven by continued inflationary 
pressure from material and salaries in combination with 
reduced impact from inventory revaluation compared to 
last year and changes in foreign exchange rates.  
 
Compared to last year, the gross margin benefitted from a 
favorable product mix with a higher share of Service sales 
improving by 200 basis points to 49.9 percent, lower 
logistics costs and some effects from price increases.  
 
Sequentially, the adjusted gross margin increased by 120 
basis points supported by the improved service margin.  
 
EBIT development 
Adjusted EBIT came in at SEK 283 M (427), representing 
a margin of 7.4 percent (11.2). EBIT amounted to SEK 
174 M (412), which represented a margin of 4.5 percent 
(10.8). Items affecting comparability in the first quarter 
consisted mainly of personnel-related costs and 
amounted to SEK 109 M (14), whereof SEK 28 M (1) 
impacted gross margin.  
The decline in the adjusted EBIT margin derives from the 
lower gross margin and higher operating expenses. 
 
Operating expenses, excluding items affecting 
comparability and based on constant exchange rates, 
increased by 3 percent during the first quarter. The 
increase was mainly driven by higher amortization of 
intangible assets, following recent product launches, and 
administrative expenses.  
  
Net income development 
Net income amounted to SEK 71 M (238) and earnings 
per share to SEK 0.18 (0.62) before and after dilution. Net 
financial items improved to SEK -83 M (-107) explained 
by a non-cash effect related to a revaluation of the 
operations in Turkey with regards to hyperinflation. The 
positive effect was partly offset by higher interest 
expenses. Taxes amounted to SEK -20 M (-67), 
representing a tax rate of 22 percent (22). 
 
  
  
SEK M 2024/25 2023/24 Δ RTM 2023/24 Δ
Net sales 3,825 3,828 0% 18,117 18,119 0%
Net sales in constant currency 1% 5%
Adjusted gross income 1,445 1,590 -9% 6,657 6,803 -2%
Adjusted gross margin 37.8% 41.6% -3.8 ppts 36.7% 37.5% -0.8 ppts
Adjusted EBIT 283 427 -34% 2,001 2,145 -7%
Adjusted EBIT-margin 7.4% 11.2% -3.8 ppts 11.0% 11.8% -0.8 ppts
EBIT 174 412 -58% 1,801 2,039 -12%
EBIT-margin 4.5% 10.8% -6.2 ppts 9.9% 11.3% -1.3 ppts
Net income 71 238 -70% 1,135 1,302 -13%
Earnings per share 0.18 0.62 -70% 2.97 3.41 -13%
Q1 12 months

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 5 
 
FINANCIAL HIGHLIGHTS  
Earnings 
 
Cost-reduction initiative 
Elekta continued to drive cost-reduction initiatives with the 
aim of lowering structural costs and enhancing 
productivity across the organization. The target is to 
generate annual savings by around SEK 250 M at the end 
of the fiscal year 2024/25, at an estimated implementation 
cost of SEK 250 M.  
 
In Q1, annual run rate savings of SEK 70 M were 
achieved, with a limited impact on Q1. The 
implementation costs amounted to SEK 109 M and are 
reported as items affecting comparability, see page 24. 
Employees 
The average number of employees during the period was 
4,566 (4,464). The average number of employees during 
the fourth quarter 2023/24 amounted to 4,607. 
 
Shares 
Total number of registered shares on July 31, 2024, was 
383,568,409, of which 14,980,769 were A-shares and 
368,587,640 B-shares. On July 31, 2024, 1,485,289 
shares were treasury shares held by Elekta. Earnings per 
share was SEK 0.18 (0.62) before and after dilution.

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 6 
 
 
Cash flow and financial position 
• Cash flow after continuous investments unchanged year-over-year 
• Lower earnings compensated by improved working capital 
• Increased net debt was driven by investments and acquisitions 
 
Cash flow 
Cash flow after continuous investments amounted to SEK 
-891 M (-900). Lower earnings and a decrease of 
operating liabilities, mainly customer advances, were 
compensated by improved working capital, generated by 
a lower increase of inventories. Net working capital as a 
percentage of net sales (rolling twelve months) improved 
to -5 percent (-4).  
 
During the quarter, the tax paid was lower than last year 
due to an R&D expenditure credit in the UK.  
 
Investments in intangible assets amounted to SEK 336 M 
(303) and were mainly related to R&D investments in new 
product solutions and software. Investments in tangible 
assets increased to SEK 61 M (43). Cash conversion in 
the first quarter was -95 percent (-80). 
 
Cash flow (extract) 
 
 
 
Financial position 
Cash and cash equivalents and short-term investments 
amounted to SEK 2,364 M (2,367). Interest-bearing 
liabilities, excluding lease liabilities, amounted to SEK 
6,490 M (5,798).  
 
Net debt increased to SEK 4,126 M (3,431) as a result of 
continuous investments in R&D innovation and 
acquisitions. Net debt in relation to EBITDA was 1.37 
(1.21). The average maturity of interest-bearing liabilities 
was 3.1 years. 
 
Net debt 
 
 
 
 
 
 
 
 
SEK M 2024/25 2023/24 RTM 2023/24
EBITDA 522 693 3,018 3,189
Change in w orking capital -933 -1,049 -104 -220
Financial net -83 -107 -348 -371
Paid tax -60 -138 -354 -431
Other 61 50 306 295
Cash flow from operating 
activities -493 -551 2,519 2,461
Continuous investments -397 -348 -1,694 -1,645
Cash flow after continuous 
investments -891 -900 824 815
Operational cash conversion -95% -80% 83% 77%
Q1 12 months
Jul 31 Jul 31 Apr 30
SEK M 2024 2023 2024
Long-term interest-bearing liabilities 4,811 5,783 4,807
Short-term interest-bearing liabilities 1,679 15 1,122
Cash and cash equivalents and short-term 
investments -2,364 -2,367 -2,779
Net debt 4,126 3,431 3,150
Long-term lease liabilities 1,052 731 1,095
Short-term lease liabilities 200 217 224
Net debt including lease liabilities 5,379 4,379 4,469
Net debt/EBITDA ratio 1.37 1.21 0.99

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 7 
 
Other information
Risk and uncertainties 
Elekta’s presence in many geographical markets exposes 
the Group to political and economic risks on a global 
scale and/or in individual countries. For more details, 
please see the Annual Report 2023/24, page 25.  
 
Forward looking statements 
This is information is such that Elekta AB (publ) is obliged 
to make public pursuant to the EU Market Abuse 
Regulation. The information was submitted for publication 
by the below mentioned contact persons at 07:30 CET on 
August 28, 2024. This report includes forward-looking 
statements including, but not limited to, statements 
relation to operational and financial performance, market 
conditions, and other similar matters. These forward-
looking statements are based on current expectations 
about future events. Although the expectations described 
in these statements are assumed to be reasonable, there 
is no guarantee that such forward-looking statements will 
materialize or are accurate. Since these statements 
involve assumptions and estimates that are subject to 
risks and uncertainties, results could differ materially from 
those set out in the statement. Some of these risks and 
uncertainties are described further in the section “Risk 
and uncertainties”. Elekta undertakes no obligation to 
publicly update or revise any forward-looking statements, 
whether as a result of new information, future events or 
otherwise, except as required by law or stock exchange 
regulations. 
 
Parent company 
During the first quarter, operating expenses increased 
due to higher recharged expenses from subsidiaries to 
the parent company during the first quarter. The financial 
net has decreased due to lower short-term loans to group 
companies. The external short-term interest-bearing 
liabilities have increased with SEK 540 million due to 
issued commercial papers. 
 
Significant events 
Elekta’s Nomination Committee's proposal for the 
Board of Directors prior to the Annual General Meeting 
2024 
The Nomination Committee of Elekta proposes that the 
Annual General Meeting 2024 reelect Laurent Leksell, 
who is also proposed to be reelected as Chairman of the 
Board, Tomas Eliasson, Caroline Leksell Cooke, 
Wolfgang Reim, Jan Secher, Volker Wetekam and Cecilia 
Wikström and elect Ann Costello and Jan Kimpen as 
directors of the Board. Birgitta Stymne Göransson has 
declined reelection. 
 
Elekta to become new issuer in the Swedish 
commercial paper market  
Elekta has access to cost-effective and diverse financing. 
To further expand the range of available funding options, 
Elekta continuously reviews opportunities to utilize other 
sources of funding on the credit market. The company 
has therefore launched a Swedish commercial paper 
program in June 2024. 
 
Significant events after the quarter 
Elekta and software partner AnSheng enter joint 
venture to strengthen market position in China 
Today, Elekta announces that it has entered into a joint 
venture with AnSheng, its Chinese software partner. This 
strategic investment aims to ensure Elekta’s market-
leading position in China and accelerate the adoption of 
radiation therapy in the country. 
 
Elekta receives USD 64 million order for state-of-the-
art linacs and Gamma Knife in Mexico 
In August, Elekta announced that it received an order 
from Hospital Angeles Health System, the largest private 
healthcare service provider in Mexico, to deliver state-of-
the-art linear accelerators (linacs), as well as Elekta Esprit 
– the company’s latest Gamma Knife system – for a value 
of approximately USD 64 million.

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 8 
 
Shareholder information 
Conference call Q1 
Elekta will host a web conference at 10:00-11:00 CET 
on August 28 with President and CEO Gustaf Salford, 
and CFO Tobias Hägglöv. To take part of the 
presentation please dial the numbers or watch via the 
web link below.  
 
Sweden: +46 (0) 8 5051 0031 
UK: +44 (0) 207 107 06 13 
USA: +1 (1) 631 570 56 13 
 
Purpose 
Elekta’s purpose is to inspire hope for anyone dealing 
with cancer, be those patients, clinicians, or relatives. 
 
Mission 
Our mission is to improve patients’ lives by working 
together with our customers. We use our precision 
radiation expertise to work hand in hand with clinicians 
and our partners to continuously develop innovative, 
outcome-driven and cost-efficient solutions that 
provide lasting clinical difference in a sustainable way.
  
Vision 
Elekta’s vision is a world where everyone has access 
to the best cancer care. Our strategy, called ACCESS 
2025, is the first part of our journey towards the vision. 
 
Strategy – ACCESS 2025 
Through our strategy, ACCESS 2025, we improve 
patient access to the best cancer care by:  
Accelerating innovation with customer  
utilization in mind  
Driving partner integration across the  
cancer care ecosystem  
Being the customer lifetime companion  
Driving market adoption across the globe 
  
For further information, please contact: 
 
Tobias Hägglöv 
CFO  
+46 76 107 4799 
tobias.hagglov@elekta.com 
 
Peter Nyquist 
VP, Head of Investor Relations 
+46 70 575 2906 
peter.nyquist@elekta.com 
 
 
 
  
Financial calendar 
Annual General Meeting 2024 Sep 5, 2024 
Interim report, Q2, Aug-Oct 2024/25 Nov 27, 2024 
Interim report, Q3, Nov-Jan 2024/25 Feb 21, 2025 
Interim report, Q4, Feb-April 2024/25 May 28, 2025 
Web link 
>

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 9 
 
Consolidated income statement  
– condensed 
 
 
  
SEK M 2024/25 2023/24 RTM 2023/24
Net sales 3,825 3,828 18,117 18,119
Cost of products sold -2,408 -2,238 -11,512 -11,342
Gross income 1,417 1,589 6,604 6,777
Selling expenses -425 -434 -1,633 -1,641
Administrative expenses -379 -314 -1,444 -1,370
R&D expenses -436 -386 -1,454 -1,404
Other operating income and expenses -12 -13 -92 -102
Exchange rate differences 9 -31 -181 -221
Operating income (EBIT) 174 412 1,801 2,039
Financial items, net -83 -107 -348 -371
Income after financial items 91 305 1,453 1,668
Income tax -20 -67 -318 -365
Net income for the period 71 238 1,135 1,302
Net income for the period attributable to:
Parent Company shareholders 70 238 1,134 1,302
Non-controlling interests 0 0 0 0
Average number of shares
Before dilution, millions 382 382 382 382
After dilution, millions 382 383 382 382
Earnings per share
Before dilution, SEK 0.18 0.62 2.97 3.41
After dilution, SEK 0.18 0.62 2.97 3.41
12 monthsQ1

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 10 
 
Consolidated statement of 
comprehensive income 
 
 
  
SEK M 2024/25 2023/24 RTM 2023/24
Net income for the period 71 238 1,135 1,302
Other comprehensive income:
Items that w ill not be reclassified to the income statement:
Remeasurements of defined benefit pension plans - - -8 -8
Tax - - 1 1
Total items that will not be reclassified to the income statement - - -7 -7
Items that subsequently may be reclassified to the income statement:
Revaluation of cash flow  hedges 29 56 54 81
Translation differences from foreign operations -168 200 216 584
Tax -6 -12 -11 -17
Total items that subsequently may be reclassified to the income statement -145 245 258 648
Other comprehensive income for the period -145 245 251 641
Total comprehensive income for the period -74 483 1,386 1,943
Comprehensive income attributable to:
Parent Company shareholders -74 483 1,386 1,943
Non-controlling interests 0 0 0 1
12 monthsQ1

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 11 
 
Consolidated balance sheet 
statement – condensed 
 
 
 
 
 
Apr 30
SEK M 2024 2023 2024
Non-current assets
Intangible assets 13,343 12,450 13,336
Right-of-use assets 1,083 772 1,164
Tangible assets 1,063 1,001 1,062
Financial assets 1,021 1,041 1,092
Deferred tax assets 865 732 801
Total non-current assets 17,376 15,996 17,455
Current assets
Inventories 3,524 3,732 3,259
Accounts receivable 3,922 4,173 3,877
Accrued income 2,092 2,358 2,050
Other current receivables 2,138 2,197 1,994
Cash and cash equivalents 2,364 2,367 2,779
Total current assets 14,040 14,826 13,958
Total assets 31,416 30,822 31,413
Equity attributable to Parent Company shareholders 10,703 10,214 10,774
Non-controlling interests 5 5 5
Total equity 10,708 10,218 10,779
Non-current liabilities
Interest-bearing liabilities 4,811 5,783 4,807
Lease liabilities 1,052 731 1,095
Other non-current liabilities 682 803 736
Total non-current liabilities 6,545 7,317 6,639
Current liabilities
Interest-bearing liabilities 1,679 15 1,122
Lease liabilities 200 217 224
Accounts payable 1,571 1,690 1,550
Advances from customers 4,841 5,557 4,893
Prepaid income 2,913 2,692 2,945
Accrued expenses 1,902 1,909 2,212
Other current liabilities 1,057 1,207 1,051
Total current liabilities 14,163 13,287 13,996
Total equity and liabilities 31,416 30,822 31,413
Jul 31

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 12 
 
Changes in consolidated equity – 
condensed 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Apr 30
SEK M 2024/25 2023/24 2023/24
Attributable to Parent Company shareholders
Opening balance 10,774 9,729 9,729
Comprehensive income for the period -74 483 1,943
Incentive programs 4 2 19
Dividend - - -917
Total 10,703 10,214 10,774
Attributable to non-controlling interests
Opening balance 5 4 4
Comprehensive income for the period 0 0 1
Total 5 5 5
Closing balance 10,708 10,218 10,779
Jul 31

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 13 
 
Consolidated cash flow statement - 
condensed 
 
 
 
 
 
 
 
 
 
 
 
SEK M 2024/25 2023/24 RTM 2023/24
Income after financial items 91 305 1,453 1,668
Amortization and depreciation 317 281 1,172 1,136
Impairment 31 0 44 13
Interest net 77 68 315 306
Other non-cash items 36 -5 289 247
Interest received and paid -52 -13 -296 -257
Income taxes paid -60 -138 -354 -431
Operating cash flow 439 498 2,623 2,681
Change in inventories -279 -622 250 -93
Change in operating receivables -369 -441 385 313
Change in operating liabilities -284 14 -738 -441
Change in working capital -933 -1,049 -104 -220
Cash flow from operating activities -493 -551 2,519 2,461
Investments in intangible assets -336 -303 -1,424 -1,392
Investments in tangible assets -61 -43 -270 -252
Continuous investments -397 -348 -1,694 -1,645
Cash flow after continuous investments -891 -900 824 815
Business combinations and investments in other shares -12 - -290 -278
Cash flow after investments -903 -900 534 538
Dividends - - -917 -917
Cash flow  from other financing activities 504 -65 386 -182
Cash flow for the period -399 -964 4 -562
Change in cash and cash equivalents during the period
Cash and cash equivalents at the beginning of the period 2,779 3,278 2,367 3,278
Cash flow  for the period -399 -964 4 -562
Exchange rate differences -17 52 -7 62
Cash and cash equivalents at the end of the period 2,364 2,367 2,364 2,779
12 monthsQ1

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 14 
 
Parent company 
 
Income statement and statement of comprehensive income - condensed
SEK M 2024/25 2023/24
Operating income and expenses -108 -89
Financial net 12 41
Income after financial items -96 -48
Tax 25 14
Net income for the period -71 -34
Statement of comprehensive income
Net income for the period -71 -34
Total comprehensive income -71 -34
Balance sheet - condensed
Jul 31 Apr 30
SEK M 2024 2024
Non-current assets  
Intangible assets 17 18
Shares in subsidiaries 4,829 4,829
Receivables from subsidaries 1,704 1,705
Other financial assets 29 29
Deferred tax assets 52 26
Total non-current assets 6,631 6,608
Current assets
Receivables from subsidaries 3,922 3,496
Other current receivables 136 86
Cash and cash equivalents 1,011 1,472
Total current assets 5,069 5,054
Total assets 11,700 11,662
Shareholders' equity 1,917 1,988
Non-current liabilities
Interest-bearing liabilities 4,811 4,807
Provisions 16 16
Total non-current liabilities 4,827 4,823
Current liabilities
Interest-bearing liabilities 1,540 1,000
Liabilities to Group companies 3,262 3,750
Other current liabilities 154 101
Total current liabilities 4,956 4,851
Total shareholders' equity and liabilities 11,700 11,662
Q1

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 15 
 
Note 1 – Accounting principles 
This interim report is prepared, with regards to the Group, according to IAS 34 and the Swedish Annual Accounts 
Act and, with regards to the Parent Company, according to the Swedish Annual Accounts Act and RFR 2. The 
accounting principles applied are consistent with those presented in Note 1 of the Annual Report 2023/24.  
 
New or revised standards and interpretations, not yet applied, are not considered to have a material impact on the 
Elekta Group´s financial statements.  
 
All figures are stated in SEK M and, accordingly, rounding differences can occur. Comparisons refer to the 
corresponding period for the prior year, unless otherwise stated.  
 
Related party transactions 
Related party transactions are described in note 37 in the Annual Report for 2023/24.  
 
Exchange rates 
For Group companies with a functional currency other than Swedish kronor, order intake and income statements 
are translated at average exchange rates for the reporting period, while order book and balance sheets are 
translated at closing exchange rates. 
 
 
1 July 31, 2024, vs July 31, 2023. 
 
 
 
Note 2 – Segment reporting 
Elekta applies geographical segmentation. Net sales and contribution margin for the respective regions are 
reported to Elekta’s CFO and CEO (chief operating decision makers). The regions’ expenses are directly 
attributable to the respective regions’ reported figures including cost of products sold. Global costs for R&D, 
marketing, management of product supply centers and Parent Company are not allocated per region. Currency 
exposure is concentrated to product supply centers. The majority of exchange differences in operations are 
reported in global costs. 
 
Elekta’s operations are characterized by significant quarterly variations in volumes and product mix, which have a 
direct impact on net sales and profits. This is accentuated when the operation is split into segments, as is the 
impact of currency fluctuations between the years. In general, revenue from Solutions is recognized at a point in 
time and revenue from Services are recognized over time. 
 
 
 
Country Currency
Apr 30
2024 2023 Δ1 2024 2023 2024 Δ1
China 1 CNY 1.467 1.488 -1% 1.488 1.476 1.513 1%
Euroland 1 EUR 11.491 11.554 -1% 11.650 11.613 11.729 0%
Great Britain 1 GBP 13.540 13.392 1% 13.824 13.557 13.744 2%
Japan 1 JPY 0.068 0.076 -11% 0.071 0.074 0.070 -5%
United States 1 USD 10.635 10.582 1% 10.762 10.551 10.955 2%
Closing rate
Q1
Average rate
Jul 31

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 16 
 
 
 
 
 
 
 
1 Items affecting comparability include mainly personnel costs and impairments of assets attributable to the Cost-reduction Initiative. 
Q1 2024/25
SEK M Americas EMEA APAC
Other / 
Group-wide
Group 
total % of net sales
Net sales 1,241 1,314 1,270 - 3,825
Operating expenses -743 -890 -825 - -2,458 64%
Contribution margin 498 424 445 - 1,367 36%
Contribution margin, % 40% 32% 35%
Global costs - - - -1,084 -1,084 28%
Adjusted EBIT 498 424 445 -1,084 283 7%
Items affecting comparability1 -7 -3 -7 -92 -109
Operating income (EBIT) 491 420 438 -1,176 174 5%
Net financial items - - - -83 -83
Income after financial items 491 420 438 -1,259 91
Income tax - - - -20 -20
Net income for the period 491 420 438 -1,279 71
Q1 2023/24
SEK M Americas EMEA APAC
Other / 
Group-wide
Group 
total % of net sales
Net sales 1,071 1,498 1,259 - 3,828
Operating expenses -653 -1,013 -866 - -2,533 66%
Contribution margin 418 484 392 - 1,295 34%
Contribution margin, % 39% 32% 31%
Global costs - - - -868 -868 23%
Adjusted EBIT 418 484 392 -868 427 11%
Items affecting comparability1 0 -3 -2 -9 -14
Operating income (EBIT) 418 482 390 -877 412 11%
Net financial items - - - -107 -107
Income after financial items 418 482 390 -984 305
Income tax - - - -67 -67
Net income for the period 418 482 390 -1,052 238
Rolling twelve months
SEK M Americas EMEA APAC
Other / 
Group-wide
Group 
total % of net sales
Net sales 5,606 6,366 6,145 - 18,117
Operating expenses -3,447 -4,404 -4,253 - -12,104 67%
Contribution margin 2,158 1,962 1,893 - 6,012 33%
Contribution margin, % 38% 31% 31%
Global costs - - - -4,011 -4,011 22%
Adjusted EBIT 2,158 1,962 1,893 -4,011 2,001 11%
Items affecting comparability1 -15 -9 -11 -166 -201
Operating income (EBIT) 2,143 1,953 1,882 -4,177 1,801 10%
Net financial items - - - -348 -348
Income after financial items 2,143 1,953 1,882 -4,525 1,453
Income tax - - - -318 -318
Net income for the period 2,143 1,953 1,882 -4,843 1,135
Full-year 2023/24
SEK M Americas EMEA APAC
Other / 
Group-wide
Group 
total % of net sales
Net sales 5,436 6,550 6,134 - 18,119
Operating expenses -3,358 -4,527 -4,294 - -12,179 67%
Contribution margin 2,078 2,023 1,840 - 5,940 33%
Contribution margin, % 38% 31% 30%
Global costs - - - -3,795 -3,795 21%
Adjusted EBIT 2,078 2,023 1,840 -3,795 2,145 12%
Items affecting comparability1 -8 -9 -6 -83 -106
Operating income (EBIT) 2,070 2,014 1,834 -3,879 2,039 11%
Net financial items - - - -371 -371
Income after financial items 2,070 2,014 1,834 -4,250 1,668
Income tax - - - -365 -365
Net income for the period 2,070 2,014 1,834 -4,615 1,302

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 17 
 
Note 3 – Net sales by product type 
In general, net sales from Solutions is taken at a point in time, net sales from Service is taken over time. 
 
 
 
 
 
 
 
 
 
Note 4 – Financial instruments 
The table below shows the fair value of the Group’s financial instruments, for which fair value is different than 
carrying value. The fair value of all other financial instruments is assumed to correspond to the carrying value. 
 
 
 
 
 
 
Q1 2024/25
SEK M  Americas  EMEA  APAC  Other / 
Group-wide 
 Group total 
 Solutions 475                             623                             817                             - 1,915                          
 Service 766                             691                             453                             - 1,909                          
Total 1,241                          1,314                          1,270                          - 3,825                          
Q1 2023/24
SEK M  Americas  EMEA  APAC  Other / 
Group-wide 
 Group total 
 Solutions 305                             855                             834                             - 1,995                          
 Service 766                             642                             425                             - 1,833                          
Total 1,071                          1,498                          1,259                          - 3,828                          
Rolling twelve months
SEK M  Americas  EMEA  APAC  Other / 
Group-wide 
 Group total 
 Solutions 2,515                          3,651                          4,387                          - 10,553                        
 Service 3,090                          2,715                          1,758                          - 7,563                          
Total 5,606                          6,366                          6,145                          - 18,117                        
Full-year 2023/24
SEK M  Americas  EMEA  APAC  Other / 
Group-wide 
 Group total 
 Solutions 2,346                          3,883                          4,404                          - 10,633                        
 Service 3,090                          2,666                          1,730                          - 7,487                          
Total 5,436                          6,550                          6,134                          - 18,119                        
SEK M Carrying 
amount
Fair 
value
Carrying 
amount Fair value
Carrying 
amount
Fair 
value
Long-term interest-bearing liabilities 4,811 5,515 5,783 6,015 4,807 5,531
Short-term interest-bearing liabilities 1,679 1,725 15 15 1,122 1,174
Apr 30, 2024Jul 31, 2024 Jul 31, 2023

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 18 
 
The Group’s financial assets and financial liabilities, which have been measured at fair value, have been 
categorized in the fair value hierarchy. The different levels are defined as follows:  
 
Level 1: Quoted prices on an active market for identical assets or liabilities  
Level 2: Other observable data than quoted prices included in Level 1, either directly (that is, price quotations) or  
 Indirectly (that is, obtained from price quotations) 
Level 3: Data not based on observable market data 
 
 
 
 
 
 
The fair value of accounts receivables, other current and non-current receivables, cash and cash equivalents, 
accounts payable and other current and non-current liabilities is estimated to be equal to their carrying amount. 
 
 
 
 
 
 
 
 
 
Financial instruments measured at fair value
SEK M Level Jul 31, 2024 Jul 31, 2023 Apr 30, 2024
FINANCIAL ASSETS
Financial assets measured at fair value through income statement:
Derivative financial instruments – non-hedge accounting 2 76 23 42
Short-term investments classified as cash equivalents 1 0 3 -
Derivatives used for hedging purposes:
Derivative financial instruments – hedge accounting 2 120 210 149
Total financial assets measured at fair value 196 237 190
FINANCIAL LIABILITIES
Financial liabilities at fair value through income statement:
Derivative financial instruments – non-hedge accounting 2 35 18 11
Contingent considerations 3 77 102 76
Derivatives used for hedging purposes:
Derivative financial instruments – hedge accounting 2 63 207 120
Total financial liabilities measured at fair value 175 327 207
Movements financial instruments level 3
SEK M
Jul 31, 2024 Jul 31, 2023 Apr 30, 2024
Opening balance 76 21 21
Business combinations  - 80 68
Payments  -  -  -12
Reported in net income for the period 0  - -
Translation differences 1 3  -2
Closing balance 77 104 76

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 19 
 
Note 5 – Key figures and data per share 
 
1 Attributable to Parent Company shareholders. 
 
 
1 Number of registered shares at closing excluding treasury shares (1,485,289 per July 31, 2024). 
Key figures
2019/20 2020/21 2021/22 2022/23 2023/24 2023/24 2024/25
Gross order intake, SEK M       17,735       17,411       18,364       20,143       19,697         3,839         4,192 
Net sales, SEK M       14,601       13,763       14,548       16,869       18,119         3,828         3,825 
Gross margin, %           42.0           40.8           37.4           37.6           37.4           41.5           37.0 
Adjusted gross margin, %           42.0           40.8           37.4           38.1           37.5           41.6           37.8 
Operating income (EBIT),  SEK M         1,657         1,906         1,643         1,431         2,039            412            174 
Operating margin, %           11.3           13.9           11.3             8.5           11.3           10.8             4.5 
Adjusted EBIT         1,657         1,906         1,643         1,743         2,145            427            283 
Adjusted EBIT margin, %           11.3           13.9           11.3           10.3           11.8           11.2             7.4 
Shareholders' equity, SEK M 1         8,113         8,197         8,913         9,729       10,774       10,214       10,703 
Return on shareholders' equity, %              14              16              14              10              13              12              11 
Net debt, SEK M         1,632            774         1,532         2,442         3,150         3,431         4,126 
Operational cash conversion, %              35              82              69              79              77 -80 -95
Average number of employees         4,117         4,194         4,631         4,587         4,607         4,464         4,566 
Full-year May - Jul
Data per share
2019/20 2020/21 2021/22 2022/23 2023/24 2023/24 2024/25
 Earnings per share 
 before dilution, SEK            2.84            3.28            3.02            2.47            3.41            0.62            0.18 
 after dilution, SEK            2.84            3.28            3.02            2.47            3.40            0.62            0.18 
 Adjusted earnings per share 
 before dilution, SEK            2.84            3.28            3.02            3.11            3.62            0.65            0.41 
 after dilution, SEK            2.84            3.28            3.02            3.10            3.62            0.65            0.41 
 Cash flow per share 
 before dilution, SEK -0.74            5.07            0.55            0.91            1.41 -2.35 -2.36
 after dilution, SEK -0.74            5.07            0.55            0.91            1.41 -2.35 -2.36
 Shareholders' equity per share 
 before dilution, SEK          21.24          21.45          23.33          25.46          28.20          26.73          28.01 
 after dilution, SEK          21.24          21.45          23.33          25.44          28.18          26.70          28.01 
Average number of shares 
before dilution, thousands 382,027 382,062 382,083 382,083 382,083 382,083 382,083
after dilution, thousands 382,027 382,062 382,083 382,367 382,367 382,596 382,083
Number of shares at closing 1
before dilution, thousands 382,027 382,083 382,083 382,083 382,083 382,083 382,083
after dilution, thousands 382,027 382,083 382,083 382,575 382,575 382,596 382,083
Full-year May - Jul

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 20 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Data per quarter
2024/25
SEK M Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1
Gross order intake 3,871 4,598 5,316 6,359 3,839 4,989 4,433 6,436 4,192
Net sales 3,327 4,081 4,337 5,125 3,828 4,732 4,537 5,023 3,825
Operating income (EBIT) 117 199 331 784 412 525 485 617 174
Cash flow  from operating activities -198 -55 225 1,991 -551 623 1,072 1,317 -493
2022/23 2023/24
R&D expenditure
SEK M 2024/25 2023/24 RTM 2023/24
R&D expenditure, gross 604 539 2,289 2,224
Capitalization -326 -286 -1,371 -1,331
Amortization 157 133 535 511
R&D expenditure, net 436 386 1,454 1,404
Q1 12 months

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 21 
 
Alternative performance measures 
Alternative Performance Measures (APMs) are measures and key figures that Elekta’s management and other 
stakeholders use when managing and analyzing Elekta’s business performance. These measures are not 
substitutes, but rather supplements to financial reporting measures prepared in accordance with IFRS. Key figures 
and other APMs used by Elekta are defined on ir.elekta.com/investors/financials. Definitions and additional 
information on APMs can also be found on pages 103-105 in the Annual Report 2023/24.  
 
Sales growth based on constant exchange rates  
Sales growth based on constant exchange are, to a large extent, reported in subsidiaries with other functional 
currencies than SEK, which is the group reporting currency. In order to present sales growth on a more 
comparable basis and to show the impact of currency fluctuations, sales growth based on constant exchange rates 
are presented. The schedule below present growth based on constant exchange rates reconciled to the total 
growth reported in accordance with IFRS. 
 
 
 
Change of expenses  
Management reviews the development of expenses excluding items affecting comparability in constant currencies. 
The schedule below illustrates the reported change in expenses related to items affecting comparability and the 
remaining change split between change based on constant exchange rates and change due to currency 
movements. 
 
% SEK M % SEK M % SEK M % SEK M
Q1 2024/25 vs. Q1 2023/24
Change based on constant exchange rates 16 176 -12 -177 3 42 1 40
Currency effects -1 -6 0 -7 -2 -30 -1 -43
Reported change 16 170 -12 -184 1 11 0 -3
Q1 2023/24 vs. Q1 2022/23
Change based on constant exchange rates -2 -22 15 174 11 122 8 275
Currency effects 5 55 11 134 3 37 7 226
Reported change 3 33 26 307 15 160 15 501
Americas EMEA APAC Group  total
% SEK M % SEK M % SEK M % SEK M
Q1 2024/25 vs. Q1 2023/24
Items affecting comparability 0 -1 10 30 10 38 6 68
Change based on constant exchange rates 0 -1 8 25 3 12 3 36
Currency effects -2 -7 3 9 0 0 0 2
Reported change -2 -9 21 65 13 50 9 106
Q1 2023/24 vs. Q1 2022/23
Items affecting comparability 2 8 2 5 -2 -6 1 6
Change based on constant exchange rates 6 22 -8 -26 -3 -11 -1 -15
Currency effects 3 13 6 18 4 16 4 47
Reported change 11 43 -1 -4 0 -1 4 38
Selling expenses
Administrative 
expenses R&D expenses Change expenses

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 22 
 
EBITDA 
EBITDA is used for the calculation of operational cash conversion and the net debt/EBITDA ratio. 
 
 
 
 
Return on shareholders’ equity 
Return on shareholders’ equity measures the return generated on shareholders’ capital invested in the company. 
 
 
 
 
 
 
Operational cash conversion 
Cash flow is a focus area for management. The operational cash conversion shows the relation between cash flow 
from operating activities and EBITDA. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SEK M Q1 2023/24 Q2 2023/24 Q3 2023/24 Q4 2023/24 Q1 2024/25
Operating income (EBIT) 412 525 485 617 174
Amortization intangible assets:
Capitalized development costs 134 121 125 139 159
Assets relating business combinations 37 39 39 34 39
Depreciation tangible assets 110 115 118 126 119
Impairment 0 0 0 13 31
EBITDA 693 800 767 930 522
SEK M Q1 2023/24 Q2 2023/24 Q3 2023/24 Q4 2023/24 Q1 2024/25
Net income (12 months rolling) 1,122 1,344 1,433 1,302 1,134
Average shareholders' equity excluding 
non-controlling interests (last five quarters) 9,555 9,812 10,036 10,266 10,460
Return on shareholders' equity 12% 14% 14% 13% 11%
SEK M Q1 2023/24 Q2 2023/24 Q3 2023/24 Q4 2023/24 Q1 2024/25
Cash flow  from operating activities -551 623 1,072 1,317 -493
EBITDA 693 800 767 930 522
Operational cash conversion -80% 78% 140% 142% -95%

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 23 
 
Working capital 
In order to optimize cash generation, management focuses on working capital and reducing lead times between 
orders booked and cash received. 
 
 
 
 
Net debt and net debt/EBITDA ratio 
Net debt is important for understanding the financial stability of the company. Net debt and net debt/EBITDA ratio 
are used by management to track the debt evolvement, the refinancing need and the leverage for the Group. 
 
 
 
 
 
 
 
 
 
 
Jul 31 Jul 31 Apr 30
SEK M 2024 2023 2024
Working capital assets
Inventories 3,524 3,732 3,259
Accounts receivable 3,922 4,173 3,877
Accrued income 2,092 2,358 2,050
Other operating receivables 1,529 1,739 1,411
Sum working capital assets 11,067 12,001 10,596
Working capital liabilities
Accounts payable 1,571 1,690 1,550
Advances from customers 4,841 5,557 4,893
Prepaid income 2,913 2,692 2,945
Accrued expenses 1,902 1,909 2,212
Short-term provisions 186 134 148
Other current liabilities 568 704 595
Sum working capital liabilities 11,981 12,686 12,342
Net working capital -913 -684 -1,746
% of rolling 12 months net sales -5% -4% -10%
SEK M Jul 31, 2023 Oct 31, 2023 Jan 31, 2024 Apr 30, 2024 Jul 31, 2024
Long-term interest-bearing liabilities 5,783 5,796 5,738 4,807 4,811
Short-term interest-bearing liabilities 15 9 122 1,122 1,679
Cash and cash equivalents and short-term investments -2,367 -1,869 -2,352 -2,779 -2,364
Net debt 3,431 3,936 3,507 3,150 4,126
EBITDA (12 months rolling) 2,911 3,246 3,329 3,189 3,018
Net debt/EBITDA ratio 1.18 1.21 1.05 0.99 1.37

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 24 
 
Items affecting comparability by segment and nature of expense 
Items affecting comparability include cost attributable to the Cost-reduction Initiative. The costs are adjusted in 
order to track the underlying profitability of the Group’s products and services. 
 
 
 
 
 
 
 
 
 
 
 
 
Q1 2024/25
SEK M Americas EMEA APAC Other / 
Group-wide
Group 
total
Items affecting comparability:
Personnel related cost 7 3 7 52 69
Depreciation and impairment 0 - 0 31 31
Other cost 0 0 0 8 9
Total 7 3 7 92 109
Q1 2023/24
SEK M Americas EMEA APAC Other / 
Group-wide
Group 
total
Items affecting comparability:
Personnel related cost 0 3 2 6 11
Depreciation and impairment - 0 0 0 0
Other cost - 0 0 3 3
Total 0 3 2 9 14
12 months RTM
SEK M Americas EMEA APAC Other / 
Group-wide
Group 
total
Items affecting comparability:
Personnel related cost 15 8 11 104 138
Impairment - 0 0 38 39
Other cost 0 1 0 23 24
Total 15 9 11 166 201
Full-year 2023/24
SEK M Americas EMEA APAC Other / 
Group-wide
Group 
total
Items affecting comparability:
Personnel related cost 8 7 6 58 80
Depreciation and impairment - 0 0 8 8
Other cost - 1 0 18 19
Total 8 9 6 83 106

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 25 
 
Gross margin & Adjusted gross margin 
Gross margin is used to track operational performance and efficiency and Adjusted gross margin is used to track 
the underlying operational performance, i.e. excluding items affecting comparability. 
 
 
 
 
EBITDA-margin & Adjusted EBITDA-margin 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SEK M 2024/25 2023/24 RTM 2023/24
Net sales 3,825 3,828 18,117 18,119
Cost of products sold -2,408 -2,238 -11,512 -11,342
Gross income 1,417 1,589 6,604 6,777
Items affecting comparability 28 1 53 26
Adjusted gross income 1,445 1,590 6,657 6,803
Gross margin (Gross income/ Net sales) 37.0% 41.5% 36.5% 37.4%
Adjusted gross margin (Adjusted gross income/ Net sales) 37.8% 41.6% 36.7% 37.5%
12 monthsQ1
  
SEK M 2024/25 2023/24 RTM 2023/24
EBITDA 522 693 3,018 3,189
Items affecting comparability 78 14 162 98
Adjusted EBITDA 600 707 3,180 3,287
Net Sales 3,825 3,828 18,117 18,119
EBITDA-margin (EBITDA/Net sales) 13.6% 18.1% 16.7% 17.6%
Adjusted EBITDA-margin  (Adjusted EBITDA/Net sales) 15.7% 18.5% 17.6% 18.1%
Q1 12 months

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 26 
 
Adjusted EBIT by segment 
Adjusted EBIT is ued to track the underlying operational performance, i.e. excluding items affecting comparability. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Q1 2024/25
SEK M Americas EMEA APAC Other / 
Group-wide
Group 
total
Operating Income (EBIT) 491 420 438 -1,176 174
Items affecting comparability 7 3 7 92 109
Adjusted EBIT 498 424 445 -1,084 283
Q1 2023/24
SEK M Americas EMEA APAC Other / 
Group-wide
Group 
total
Operating Income (EBIT) 418 482 390 -877 412
Items affecting comparability 0 3 2 9 14
Adjusted EBIT 418 484 392 -868 427
12 Months rolling
SEK M Americas EMEA APAC Other / 
Group-wide
Group 
total
Operating Income (EBIT) 2,143 1,953 1,882 -4,177 1,801
Items affecting comparability 15 9 11 166 201
Adjusted EBIT 2,158 1,962 1,893 -4,011 2,001
Full-year 2023/24
SEK M Americas EMEA APAC Other / 
Group-wide
Group 
total
Operating Income (EBIT) 2,070 2,014 1,834 -3,879 2,039
Items affecting comparability 8 9 6 83 106
Adjusted EBIT 2,078 2,023 1,840 -3,795 2,145

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

Interim report May–July 2024/25 
 
ELEKTA Q1 2024/25 27 
 
Adjusted earnings per share 
Adjusted earnings per share is used to track the underlying operational performance, i.e. excluding items affecting 
comparability. 
 
 
1) Adjusted net income/average number of shares before dilution 
2) Adjusted net income/average number of shares after dilution 
 
 
Adjusted R&D expenditure of net sales 
Adjusted R&D expenditure of net sales is used to track the amount spent on R&D in relation to net sales during the 
period, excluding items affecting comparability. 
 
 
 
Book-to-bill  
Book-to-bill is used to measure the company’s growth. A quota exceeding 1 shows that gross order intake is 
higher than the net sales. 
SEK M 2024/25 2023/24 RTM 2023/24
Net income for the period attributable to:
Parent Company shareholders 70 238 1,134 1,302
Items affecting comparability 109 14 201 106
Tax on Items affecting comparability -24 -3 -44 -24
Adjusted net income 155 249 1,291 1,384
Average number of shares, before dilution 382 382 382 382
Average number of shares, after dilution 382 383 382 382
Adjusted earnings per share before dilution 1) 0.41 0.65 3.38 3.62
Adjusted earnings per share after dilution 2) 0.41 0.65 3.38 3.62
Q1 12 months
SEK M 2024/25 2023/24 RTM 2023/24
R&D expenditure, net 436 386 1,454 1,404
R&D items affecting comparability -38 - -48 -10
R&D capitalization 326 286 1,371 1,331
R&D amortization -157 -133 -535 -511
Adjusted R&D Expenditure, gross 566 539 2,241 2,214
Net Sales 3,825 3,828 18,117 18,119
Adjusted R&D Expenditure of net sales 15% 14% 12% 12%
12 monthsQ1
SEK M 2024/25 2023/24 RTM 2023/24
Gross order intake 4,192 3,839 20,049 19,697
Net sales 3,825 3,828 18,117 18,119
Book-to-bill 1.10 1.00 1.11 1.09
12 monthsQ1

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

Elekta AB 
Box 7593 
SE – 103 93 
Stockholm, Sweden 
T +46 8 587 254 00 
F +46 8 587 255 00 
 elekta.com  /elekta @elekta   /company/elekta  @elekta_ 
About Elekta 
Elekta is a global leader in radiotherapy solutions to fight 
cancer and neurological diseases. In fact, we are the only 
independent radiotherapy provider of scale. We have a broad 
offering of advanced solutions for delivering the most efficient 
radiotherapy treatments. Elekta’s offering allows clinicians to 
treat more patients with increased quality, both with value-
creating innovations in solutions and AI-supported service 
based on a global network.