FULLTEXT DEL 1 AV 1

Kvartalsrapport Q3 2023

Dokumentindex

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

Interim Report 3, 2023
 
 
› SALES amounted to SEK 34,993 million (SEK 28,404 million)  
 
› PROFIT AFTER NET FINANCIAL ITEMS amounted to SEK 4,953 million (SEK 3,904 million) 
(Profit after net financial items in the previous year was boosted by non-recurring gains of SEK 118 million: 
SEK -114 million in Q1 and SEK 232 million in Q2) 
 
› PROFIT AFTER TAX was SEK 3,817 million (SEK 3,025 million) 
 
› EARNINGS per share before and after dilution, based on average 
number of shares outstanding during the period, amounted to SEK 1.89 (SEK 1.48) 
 
› ACQUISITION OF  
- 65% of the shares in the Canadian stove company Miles Industries Ltd 
- 100% of the shares in the Dutch heat pump and water heater manufacturer ITHO/Climate for Life 
- 83.2% of the shares in the Portuguese stove company Solzaima  
- 77.5% of the shares in the Irish elements company Ceramicx Ireland Limited

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

2 NIBE · INTERIM REPORT 3, 2023 
CEO Gerteric Lindquist’s report 
 
Continued good sales and  
earnings performance  
 
Overall, good demand so far but with large variations. Return to normal delivery times. 
 
The Group’s sales in the first nine months of the year grew by 23.2% 
(26.6%), of which 17.4% (23.6%) was organic growth. The weak Swedish 
krona had a positive effect on sales growth, as did the price increases 
introduced in the first half of the previous y ear. In real terms, organic 
growth was well above the target of 10%, however. 
Overall, growth in demand was good in the period, but there were 
large variations between markets and product segments. The Central 
banks’ measures to combat inflation, primarily by means of interest rate 
hikes, have had an adverse effect on new production of housing in par-
ticular. This, in turn, has a dampening effect on several product seg-
ments directly related to housing production. 
Our strong position in product segments aimed at the property re-
furbishment market as well as product segments focusing on sustaina-
ble energy solutions gives us a robust profile  now when the financial 
environment is getting noticeably weaker. 
The improvement in the components supply chain that could be 
seen towards the end of the first half of the year continued in the third 
quarter. This enabled  us to bring our own delivery times back to more 
normal levels. 
The acquisitions carried out so far in the financial year have been 
fully integrated into the Group in line with expectations.  
 
The business area NIBE Climate Solutions  The heat pump market in 
Europe began to grow rapidly already during the pandemic, boosted by 
the renovation trend triggered by the pandemic. Growth was further 
boosted by the spike in energy prices caused by Russia’s abominable 
invasion of Ukraine. At the same time, several ambitious incentive pro-
grams for heat pump installations were launched in a number of coun-
tries within the EU. 
However, at the midyear point, the strong European heat pump mar-
ket started to slow down somewhat . The reasons for this were that a 
number of countries started to review their incentive programs, energy 
prices started to fall, the higher interest rates started to make them-
selves felt, while it became apparent that distributor inventories were 
not only too large, but to some extent also comprised products that for 
various reasons were not the first choices of end-consumers. 
The reported quarterly percentage increase in the number of heat 
pumps produced and delivered from the  manufacturers was found to 
be unrealistically high in the long run, not only for the reasons men-
tioned above, as well as a shortage of installers, but also from a quality 
and sustainability perspective. Now that the transition from fossil heat-
ing solutions to heat pumps is underway, end-customers must be able 
to feel reassured that both products and installations are of the highest 
quality, and this also applies to future service and product liability. 
Many European countries have now completed the reviews of their 
incentive programmes for installation of heat pumps and although in 
some cases the programs are less generous than before, they continue 
to provide very clear guidance and substantial financial assistance. The 
necessary adjustments to inventories will be of a transitory nature and 
also appear to have had a lesser effect on manufacturers that struggled 
to fulfill orders from distributors at the height of demand. 
Interest rate developments are of course difficult to predict with any 
great certainty, but the general consensus appears to be that interest 
rates are close to peaking, and experience tells us that when it becomes 
clear that this is the case, new producti on of housing will start to in-
crease. 
Our assessment continues to be that the European heat pump mar-
ket, with the exception of one  or possibly a few  coming quarters, will 
show good, continuous annual growth for the forseeable future, be-
cause it is one of few realistically sustainable alternatives for climate 
control of both existing and newly produced housing and most other 
types of property. 
Unlike the European heat pump market, the North American market 
has shown positive development and even achieved an increased rate 
of growth, primarily as a result of the US administration’s extensive 
transition program, the “Inflation Reduction Act”, which, unlike the more 
short-term and country -specific programs in Europe, offers end -con-
sumers clear economic incentives to invest in a heat pump in the next 
10-year period. 
The wide-ranging investment programs, which focus on even faster 
and more efficient product development, increased production capac-
ity and additional efficiency measures, will be launched gradually. For 
example, it is worth mentioning that we are far ahead of the EU sched-
ule for transition to natural refrigerants. 
Operating profit as well as operating margin have improved as a re-
sult of the growth in sales, the normalized supply chain and hereby im-
proved productivity. Compared with the corresponding period in the 
previous year, it is important to remember that the operating profit at 
the time  was boosted by combined non- recurring effects of SEK 118 
million. 
 
The business area NIBE Stoves continued to see a split in demand in 
Europe. While growth in demand for wood -fired products remained 
good, gas-fired and pellet stoves showed weaker development. In North 
America, the entire stove market has seen demand drop in the current 
financial year, particularly with regard to gas-fired products. 
Just like the other two business areas, the supply chain situation in 
terms of components has returned to normal and, combined with our 
own capacity increases, we are now gradually returning to more normal 
delivery times. 
The ambitious investment program is progressing according to plan, 
and the main focus, as described previously, is on future capacity and 
improved efficiency. 
 
 
Calendar  
 
November  15,  2023  
08:00 (CEST) Interim Report 3, January – September 2023 
11:00 (CEST) Teleconference (in English):  
Presentation of Interim Report 3, 2023 and opportunity to  
ask questions.  
Registration on our website www.nibe.com is required in order to ac-
cess the presentation images and to obtain a code to be able to ask 
questions.  
February 16, 2024  
Year-end report  
May 16, 2024  
Interim Report 1, January – March 2024 
Annual General Meeting

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

NIBE · INTERIM REPORT 3, 2023 3 
Besides the ongoing work of developing new model series, large re-
sources are allocated to better control the combustion in wood -fired 
stoves, as well as to reduction of the amount of particles from wood 
burning. The first model series featuring electric control of the combus-
tion air, also possible via smartphone has already been launched, and 
the first products featuring advanced particle filtering will be launched 
in 2024. 
Operating profit was higher than in the corresponding period in the 
previous year, but the cost adjustments carried out, together with high 
marketing and development costs, have had an adverse impact on op-
erating margin in the short term. 
 
The business area NIBE Element,  in much the same way as NIBE 
Stoves, has seen uneven development in demand. Product areas asso-
ciated with pure consumer goods saw weaker development as a result 
of the economic downturn. This, in turn, has necessitated inventory ad-
justments among our cust omers, which meant the downturn affected 
us twice over in the short term. 
The semiconductor segment also saw weak development, primarily 
as a result of trade policies. However, this segment is expected to start 
growing again already in 2024 as the new semiconductor production 
units currently under construction in both North Amer ica and Europe 
gradually start to take delivery of new production equipment during the 
year. 
As regards product segments associated with sustainability, renew-
able energy and energy efficiency, we are seeing a clear increase in de-
mand. 
We are also seeing significant opportunities in the electrification of 
the automotive industry and several major ongoing projects will enter 
into full scale production as early as next year. 
The relatively weak performance of the wind power industry in the 
current financial year has been slightly surprising, considering the 
hopes and expectations linked to the future of this segment in particu-
lar. The main reason for this is that most countrie s have long planning 
permission processes. However, the assessment is that this situation 
too could improve slightly in 2024 
After many difficult quarters with constant shortages of compo-
nents we are pleased to say that our delivery reliability has returned to 
a satysfying level. 
We are implementing significant investments in both capacity and 
efficiency in order to meet expected demand in more future- oriented 
product areas. In parallel with this, product areas with lower levels of 
demand are being streamlined. This measure has had an adverse effect 
on operating profit and operating margin. 
 
Investments  
 
The level of investment in the existing activities in the first nine months 
of the year amounted to SEK 2,277 million, compared with SEK 1,300 
million in the corresponding period in the previous year. Excluding 
leases, depreciation amounted to SEK 922 mill ion, compared with SEK 
819 million in the first half of the previous year. In view of the expected 
continued good market conditions in all three business areas, together 
with further automation, rationalizations and sustainable development, 
the rate of investment in our existing businesses will remain high. In the 
next three to four years alone, accumulated investments are expected 
to amount to around SEK 10 billion, of which around half will comprise 
increased production capacity. 
 
Profit  
 
Operating profit for the first nine months of the year improved by 35.4% 
compared with the corresponding period last year and the operating 
margin rose from 14.0% to 15.4%. 
Profit after net financial items improved by 26. 9% in the first nine 
months of the year, while the profit margin rose to 14.2% from 13.7% in 
the previous year. 
Excluding the one-off effect of write-downs of SEK 114 million in the 
first quarter of 2022 in respect of our Russian operations and the one -
off gain of SEK 232 million on the sale of our shares in Schultess in the 
second quarter of 2022, the operating mar gin in the first nine months 
of 2022 would have been 13.6% and the profit margin 13.3%. 
 
Gerteric Lindquist 
            Managing Director and CEO 
 
 
 
Outlook for  2023  
 
• Our corporate philosophy and our strong range of products, with 
their focus on sustainability and energy efficiency, are in tune with 
the times because the transition to a fossil-free society is 
considered to be irrevocable.  
• We are well prepared to continue being proactive on acquisitions. 
• Our internal efforts to enhance efficiency, combined with our 
rigorous cost control, will ensure consistently healthy margins. 
• All three business areas have a good geographical spread, which 
makes us less vulnerable to local downturns in demand. 
• Our decentralized organisation, based on independent units, is well 
proven and creates the conditions for greater motivation and 
flexibility. 
• The pandemic effects are continuing to fade, which is a very 
significant and positive factor. 
• The problems relating to sub-suppliers have gradually diminished 
over the year and are no longer an obstacle. 
• The effects of the war in Ukraine, general political unrest, interest 
rate developments and high energy prices are factors that are 
difficult to predict, however. 
• However, as is our habit, and based on experience, we remain 
cautiously optimistic about our full-year performance. 
 
Markaryd, November 15, 2023 
 
 
 
 
Gerteric Lindquist 
Managing Director and CEO

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

4 NIBE · INTERIM REPORT 3, 2023 
 
Sales  
The Group’s net sales totalled SEK 34,993 (28,404) million. This corresponds 
to growth of 23.2 %. Of the total increase in sales of SEK 6,589 million, ac-
quired sales amounted to SEK 1,651 million, which means that organic sales 
increased by 17.4%.  
Profit  
Profit after net financial items for the period was SEK 4,953 million. This 
equates to a 26.9% increase in earnings compared with 2022. In the same 
period in the previous year, profit after net financial items amounted to SEK 
3,904 million. Net financial items amounted to SEK -428 million at the end of 
the period, an increase of SEK 357 million compared with the same period of 
the previous year. The increase in net financial costs was due the general 
interest rate situation because the Group’s credit facilities mostly have vari-
able interest rates. Profit for the period was charged with acquisition expen-
ses of SEK 92 million (SEK 11 million). Return on equity was 17.9% (16.4%).  
Acquisitions  
At the beginning of January 2023, NIBE acquired 65% of the shares in the 
Canadian stove company Miles Industries Ltd, which has sales of around CAD 
75 million. We have an agreement to acquire the outstanding shares not later 
than in 2026. The company was consolidated into NIBE Stoves as of January 
2023. The acquisition balance sheet is still provisional.  
In June, we entered into an agreement to acquire all shares in the Dutch 
group Climate for Life (CFL), which has sales of around EUR 221 million and 
operating profit before interest, tax, depreciation and amortization (EBITDA) 
of EUR 40 million, correspond ing to an operating margin of 18.1%. The pur-
chase price amounted to SEK 7,154 million. The group was consolidated into 
the NIBE Climate Solutions business area as of August 2023. The acquisition 
balance sheet is still provisional.  
In July, we acquired 83.2% of the shares in the Portuguese stove com-
pany Solzaima and we have an agreement to acquire the remaining shares 
by 2028. The company has sales of around EUR 20 million. Solzaima is part 
of NIBE Stoves and has been consolidated with effect from August 2023. The 
acquisition value is still provisional.  
In July, we also acquired 77.5% of the shares in the Irish elements com-
pany Ceramicx Ireland Limited, which has sales of around EUR 10 million. We 
have an agreement to acquire the outstanding shares in 2025. The company 
is part of NIBE Element and has been consolidated with effect from August 
2023. The acquisition balance sheet is still provisional.  
Investments  
During the year, the Group made investments totalling SEK 10,908 million 
(SEK 2,873 million). A total of SEK 8,631 (SEK 1,573) million of the investments 
relate to business combinations. The remaining SEK 2,277 (1,300) million 
mainly comprised investments in machinery and equipment and buildings in 
existing operations. The investment amount relating to acquisitions is based 
on both initial considerations and an estimate of additional considerations to 
be paid.  
Cash flow and financial position  
Cash flow from operating activities before changes in working capital 
amounted to SEK 5,096 million (SEK 3,845 million). Cash flow after changes 
in working capital amounted to SEK 1,586 million (SEK 1,521 million). The 
increase in working capital was primarily due to stockbuilding of components 
and materials that were ordered to protect us against the supplier problem. 
No actual season-related stockbuilding has taken place. Interest-bearing li-
abilities at the end of the period amounted to SEK 22,353 million . compared 
with SEK 11,357 million at the start of the year. The increase in liabilities since 
the beginning of the year was due to investments in the Group’s production 
facilities and business acquisitions. At the end of the period, the Group had 
cash and cash equivalents of SEK 4,750 million, compared with SEK 5,441 
million at the start of the period. The equity/assets ratio at the end of the 
period was 44.4%, compared with 51.8% at the start of the year and 51.0% at 
the corresponding time in the previous year.  
Parent  
Parent activities comprise Group executive management functions, certain 
shared Group functions and financing. Sales for the year totaled SEK 37 (SEK 
33) million and profit after financial items was SEK 848 (SEK 1,643) million.
    
 
NIBE Group 
 
 
 
 
 
 
 
Key figures  
Q1-Q3 
2023 
Q1-Q3 
2022 
Past 12  
months 
Full 
year 
2022 
Net sales SEK m 34,993 28,404 46,660 40,071 
Growth % 23.2 26.6 26.8 30.0 
of which acquired % 5.8 3.0 5.6 3.5 
Operating profit SEK m 5,381 3,975 7,269 5,863 
Operating margin % 15.4 14.0 15.6 14.6 
Profit after net financial items SEK m 4,953 3,904 6,724 5,675 
Profit margin % 14.2 13.7 14.4 14.2 
Equity/assets ratio % 44.4 51.0 44.4 51.8 
Return on equity % 17.9 16.4 18.2 18.1 
 
Group sales by geographical region 
 
 
 
    Net sales 
Past nine quarters (in millions of SEK) 
 
Profit after financial items 
Past nine quarters (in millions of SEK)

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

NIBE · INTERIM REPORT 3, 2023 5 
Business area trends 
 
Quarterly data 
Consolidated income statement    2023     2022     2021 
(SEK million) Q1 Q2 Q3  Q1 Q2 Q3 Q4  Q3 Q4 
Net sales 11,646 11,833 11,514  8,749 9,656 9,999 11,667  7,823 8,388 
Operating expenses -9,891 -9,986 -9,735  -7,808 -8,087 -8,534 -9,779  -6,621 -7,209 
Operating profit 1,755 1,847 1,779  941 1,569 1,465 1,888  1,202 1,179 
Net financial items -101 -146 -181  -35 -22 -14 -117  -31 -36 
Profit after net financial items 1,654 1,701 1,598  906 1,547 1,451 1,771  1,171 1,143 
Tax -380 -378 -378  -226 -310 -343 -401  -260 -233 
Net profit 1,274 1,323 1,220  680 1,237 1,108 1,370  911 910 
            
Net sales, business areas            
NIBE Climate Solutions 7,736 8,122 7,839  5,583 6,367 6,344 7,782  5,142 5,476 
NIBE Element 3,013 2,957 2,945  2,474 2,672 2,842 2,937  2,125 2,214 
NIBE Stoves 1,250 1,086 1,096  900 830 1,042 1,239  746 904 
Elimination of Group transactions -353 -332 -366  -208 -213 -229 -291  -190 -206 
Group total 11,646 11,833 11,514  8,749 9,656 9,999 11,667  7,823 8,388 
            
Operating profit, business areas            
NIBE Climate Solutions 1,353 1,538 1,484  612 1,204 1,022 1,500  907 852 
NIBE Element 280 243 235  250 299 325 249  213 224 
NIBE Stoves 165 101 99  103 95 137 216  103 143 
Elimination of Group transactions -43 -35 -39  -24 -29 -19 -77  -21 -40 
Group total 1,755 1,847 1,779  941 1,569 1,465 1,888  1,202 1,179 
            
 
 
Sales per business area, last nine quarters (SEK million) Each business area’s share of total sales 
(Q1-Q3, 2023) 
  
  
Operating profit per business area, last nine quarters (SEK million) Each business area’s share of total profit 
(Q1-Q3, 2023)

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

6 NIBE · INTERIM REPORT 3, 2023 
  
Market  
 
Energy efficiency and environmentally friendly climate control of prop-
erties of all sizes are at the top of the international agenda. Heating of 
properties accounts for 40% of global energy consumption and heat 
pumps are being promoted internationally as the most natural and effi-
cient alternative to oil and gas boilers. The EU “Green Deal” is the driver 
behind the move away from fossil fuels in Europe. A sustainability tran-
sition program, the “Inflation Reduction Act”, is also underway in North 
America.  
We are seeing strong interest in heat pumps internationally, but at 
the same time the unsettled global situation, deteriorating economy 
and higher interest rates are impacting consumers’ purchasing power 
and consequently short-term demand in many markets across Europe. 
Of our processed markets, however, a number show continued growth, 
such as, for example, the Netherlands, which has come a long way in 
the transition to fossil -free fuels.The German market also shows con-
tinued growth. 
 
 
Lack of political clarity in a number of European countries concerning 
the form of future subsidies has contributed to what we consider to be 
a mostly temporary slowdown in demand reported by manufacturers 
since the half-year mark. It has also become apparent that of the large 
number of heat pumps manufactured in recent quarters, a significant 
proportion have not been installed but are instead held as inventory at 
various stages in the supply chain from manufacturers to wholesalers 
and installers. This has also contributed to the slowdown in demand 
seen by manufacturers. However, in Germany and Denmark, for exam-
ple, the conditions and time frames relating to subsidies were finalized 
in the third quarter. This is expected to have a positive impact on de-
mand in the future but probably not at the rate previously forecast by 
the industry.  
The North American market is continuing to perform well in respect 
of heat pumps, which we believe is the result of a combination of a gen-
uine desire on the part of end -consumers to make the transition from 
fossil fuels and government measures such as a ro bust and long-term 
incentive program.  
Our units in Eastern Europe reported a downturn in demand com-
pared with the very sharp upturn recorded in the corresponding period 
of the previous year. Several of these markets, in which we are well rep-
resented both through our own production of water hea ters and sales 
of heat pumps, are continuing to switch to heat pumps in order to re-
duce dependence on coal, gas and oil. Our assessment is therefore that 
the market development will start to move in a more normal, positive 
direction once inventory adjustments have been implemented.  
The rate of growth in the Swedish domestic market for heat pumps 
was strong, as the industry’s delivery capacity in respect of heat pumps 
has improved significantly. There is considerable underlying demand for 
replacement products, while new -build of single- family houses has 
slowed markedly from an already low level. We have a strong market po-
sition in both segments, which enables us to adapt to changes in the 
market. 
  
    
 
Business area NIBE Climate Solutions 
 
 
 
 
Key figures  
Q1-Q3 
2023 
Q1-Q3 
2022 
Past 12 
months 
Full 
year 
2022 
Net sales SEK m 23,697 18,294 31,480 26,076 
Growth % 29.5 24.9 32.4 29.6 
of which acquired % 5.0 3.7 4.7 3.7 
Operating profit SEK m 4,375 2,838 5,875 4,338 
Operating margin % 18.5 15.5 18.7 16.6 
Assets SEK m 49,072 32,903 49,072 33,813 
Liabilities SEK m 8,123 6,154 8,123 6,504 
Investments in non-current 
assets SEK m 1,841 963 2,314 1,436 
Amortisation/Depreciation SEK m 734 630 979 875 
 
Sales and profit  
 
Sales for the period totaled SEK 23,697 million, compared 
with SEK 1 8,294 million in the corresponding period of 
the previous year. Of the increase  in sales of SEK 5 ,403 
million, acquired sales accounted for SEK 916  million, 
which means that organic growth was 24.5%. 
Operating profit for the period amounted to SEK 
4,375 million, compared with SEK 2 ,838 million in the 
corresponding period in the previous year. This 
equates to an operating margin of 1 8.5%, compared 
with 15.5% in the previous year. This means the oper-
ating margin for the past 12 months is 18.7%. 
 
    
 
NIBE’s newly launched S-series A+++ geothermal heat pump is a smart inverter-
controlled heat pump featuring an integrated water heater and climate-friendly 
refrigerant. The Seasonal Coefficient of Performance (SCOP) amounts to a 
whole 6.22, which means tha t 1 KWh of electrical energy produces 6.22 KWh of 
heat energy. The S-series featured integrated WiFi, enabling the use of wireless 
accessories.

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

NIBE · INTERIM REPORT 3, 2023 7 
 
 
Operations  
 
We continued to focus on boosting our production capacity. At the same 
time, the subcontractors that supply our most critical components have 
also increased their respective capacities. The end -result is that we 
now have a completely different level of stability in our delivery situa-
tion and more normal delivery times, and we are consequently regaining 
the trust of the market. We also continued to see an upturn in respect 
of delivery performance in North America, where low unemployment 
levels have been a ch allenge when it comes to finding and retaining 
workers.   
Because we are convinced that heat pumps are the most energy -
efficient and climate- friendly solution for climate control of buildings, 
we are continuing to invest in heat pump production capacity in several 
of our European operations as well as North Ameri ca, the slight slow-
down in demand notwithstanding. Alongside this, we are also expand-
ing our production capacity of pressure vessels, which are an important 
component of heat pump installations. Our brand new and unique Inno-
vation Center in Markaryd was co mmissioned during the third quarter 
and will play a vital part in safeguarding our future product development 
and help attract new development engineers.  
Proactive product development and frequent launches of new high-
performance products within all areas of application are basic prereq-
uisites for continued expansion. We are at the cutting edge and have 
already launched the natural refrigerant R290 for two of our three heat 
pump families, with the launch for the remaining family due in 2024, 
which means we are ahead of EU requirements. In the fall, we also 
launched the market’s most energy- efficient and smart geothermal 
heat pump ever, with a more climate- friendly refrigerant into the bar-
gain. This is the result of a wealth of experience of geothermal heat 
pump development combined with innovative technology. 
 
 
 
We are continuing to implement large-scale international marketing 
campaigns. The International Energy Agency (IEA) has identified heat 
pumps as a key technology in the transition to renewable energy 
sources and consequently also in reducing carbon dioxide emissions. 
Because Sweden has been at the vanguard in the transition from fossil 
fuels to heat pumps and NIBE is a market -leading operator, we joined 
forces with the IEA to share our experiences with the international mar-
ket at several events during the year. 
Integration of the Dutch group Climate for Life (CFL), which was ac-
quired at the end of June, is in full swing and we have already identified 
interesting opportunities in terms of both revenue and costs.  
Operating profit improved thanks to volume growth and improved 
materials supply, which benefited productivity in particular. Exchange 
rates continued to have a slightly positive impact. Overall, this led to an 
improvement in the operating margin compared with the corresponding 
period of the previous year, and we are well prepared for the future. 
 
 
Completed investment projects 
Considerable progress has been made in the major changes taking place in the western industrial area in Markaryd. In the fall , both 
product development personnel and production personnel moved into the new Innovation Center. The entire building has been 
awarded a Miljöbyggnad Gold rating, which means sustainability has been taken into consideration in everything from building de-
sign to choices of materials for interior design. The new production unit for heat pumps is also complete and installation of  produc-
tion equipment is in full swing. The entire building has been awarded a Green Building rating, which means that the building has at 
least 25% better energy performance than the requirements set by the Swedish National Board of Housing, Building and Planni ng 
for the construction of a new building. 
 
The new heat pump production plant has reached completion and is ex-
pected to come on stream in the new year. The building comprises a 
total area of 16,500 square metres. Behind this, on the right, the new 
production plant for stainless steel water heaters is taking shape, while 
in the distance, the extension to the stove production facility, which is 
currently under construction, can be seen..  
 
 
The new advanced technology Innovation Center, which houses 200 
new individual offices, has also reached completion. The building 
comprises a total area of 8,400 square metres. The laboratory con-
tains all the test equipment, including new EMC chambers, req uired 
to be able to carry out the advanced testing required to meet require-
ments for the development of new products. This will ensure top qual-
ity and shorter lead times in product development.

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

8 NIBE · INTERIM REPORT 3, 2023 
 
Market  
 
Sales from wood-fired stove products in Europe remain high, thanks to 
very strong demand in the previous fall and winter season and generally 
limited production capacity in the industry. This resulted in extended 
delivery times. The unsettled global situation and higher energy prices 
prompted many consumers in Europe to invest in a secondary source of 
heating to safeguard heat supply, resulting in an extraordinary spike in 
demand and subsequent huge order backlogs throughout the industry. 
However, orders received have fallen substantially compared with the 
extraordinary upturn in fall 2022. 
Demand in Scandinavia remains good, and there is a lot of interest 
in investing in stove products. Rising interest rates and uncertainty 
around future economic developments are affecting both the residen-
tial refurbishment and new construction markets, which in turn will also 
impact the stove sector in the long term. 
In Germany, which was one of the markets reporting the largest 
growth in 2022, demand remains strong. It is clear that the dependence 
on gas must be reduced, which means interest in alternative heat 
sources is growing. Demand is also driven by government requirements 
under which older products that do not meet applicable Ecodesign re-
quirements will not be allowed in the future. 
The rise in the cost of living, and subsequent reduction in spending 
power, meant demand for gas -fired and electric stoves in the UK re-
mained weak at the beginning of fall 2023. Demand for wood -fired 
products has also fallen recently, following the strong start to the year 
driven by the high energy prices in 2022. 
 
 
In France, rising pellet prices resulted in reduced demand for pellet-
fired stoves and French consumers chose to invest in wood-fired prod-
ucts instead. This means that the overall market is at roughly the same 
level as in the previous year, but the product mix is very different. 
Demand in the North American market has been weaker throughout 
the first nine months of the financial year and demand for gas -fired 
products, which continue to account for the largest share of the market, 
fell sharply. Demand for wood -fired products has al so performed less 
well compared with the previous year, while interest in electric stoves 
is growing steadily, albeit from a low level. 
Operations  
 
Although orders received for wood-fired products have fallen recently, 
at the same time as production capacity has improved, we still have 
large order backlogs, resulting in relatively long delivery times for new 
orders. Delivery times will gradually improve as production capacity im-
proves further. At the same time, we have adjusted production capacity 
for gas -fired products to prevailing market conditions in both North 
America and the UK. 
At the beginning of July, we acquired 83% of the shares in the Port- 
uguese stove company Solzaima, which has a very broad product range 
consisting primarily of pellet products, but also wood-fired products for 
both secondary and primary heating. The acquisition of Solzaima ena-
bles us to gain a proper foothold in the pellet products market. Because 
this product range accounts for the bulk of the market in southern Eu-
rope, Solzaima complements our Group both geographically and in 
terms of products, and the c ompany will play a key part in our future 
expansion.   
The rise in sales was not reflected in operating margin, which was 
lower than in the corresponding period of the previous year. To mitigate 
the sharp fluctuations in demand between different types of products 
and regions, we have adjusted production to match prevailing demand, 
which is affecting the operating margin in the short term. At the same 
time, we are continuing our long -term investments in marketing and 
product development. The former will enable us to realize our long-term 
ambitions for growth, and the latter will enable us to meet the require-
ments of future consumers with an even stronger focus on sustainabil-
ity. 
 
    
 
Business area NIBE Stoves 
 
 
 
Key figures  
Q1-Q3 
2023 
Q1-Q3 
2022 
Past 12 
months 
Full 
year 
2022 
Net sales SEK m 3,432 2,772 4,671 4,011 
Growth % 23.8 29.1 27.1 31.5 
of which acquired % 17.5 3.8 15.4 5.4 
Operating profit SEK m 365 335 581 551 
Operating margin % 10.6 12.1 12.4 13.7 
Assets SEK m 7,313 5,135 7,313 5,000 
Liabilities SEK m 881 1,043 881 1,042 
Investments in non-current 
assets SEK m 191 74 239 123 
Amortisation/Depreciation SEK m 140 106 184 150 
 
Sales and profit  
 
Sales for the period totaled SEK 3 ,432 million, 
compared with SEK 2 ,772 million in the corre-
sponding period of the previous year. Of the in-
crease in sales of SEK 660 million, acquired sales 
accounted for SEK 484 million, which means that 
organic growth was 6.3%. 
Operating profit for the period totaled SEK 365 
million, compared with SEK 335 million in the previous 
year. This equates to an operating margin of 10.6%, 
compared with 12.1% in the previous year. This means 
that the operating margin for the past 12 months  is 
12.4% 
 
    
 
The newly acquired Portuguese company Solzaima’s products include pellet 
stoves featuring a new, innovative and more efficient automatic cleaning sys-
tem and a touchscreen for simple control of the system. A Wi -Fi kit is included 
as standard, enabling remote control of the stove using a smartphone..

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

NIBE · INTERIM REPORT 3, 2023 9 
  
Market  
 
Demand remained strong in several of the business area’s market seg-
ments during the period, but there were considerable variations be-
tween segments. This requires significant flexibility and preparedness, 
as well as adaptation of operations. 
We saw an increase in demand in several of our most important mar-
ket segments, particularly products linked to sustainability, renewable 
energy and energy-efficient solutions. This applies to both products for 
private and commercial use. However, the impro ved delivery situation 
for many raw materials and components, together with increased fi-
nance costs, has meant that many customers are now reducing their 
inventories, which in turn will have a negative impact on demand for a 
limited period of time. 
The ambition to reduce greenhouse gas emissions also means that 
the number of industrial projects based on electric heating is growing 
steadily. Demand for various kinds of energy storage solutions is also 
growing. The majority of these solutions involve some form of electric 
heating and control. Demand for products for the wind power industry 
declined as a result of a significant drop in the number of projects in 
2023, largely due to delays in permitting processes. However, the as-
sessment is that this market will improve significantly next year. 
Demand for products in the consumer segment, such as domestic 
appliances and direct electric heating, showed a clear reduction com-
pared with the previous year. This was due to a combination of signifi-
cantly lower consumer demand and inventory adjustments by our cus-
tomers.  
The electrification of vehicles is presenting new business opportu-
nities for us, with regard to both passenger cars and commercial vehi-
cles. We are conducting a number of development projects with large 
international customers and the products will enter s eries production 
next year. The projects relate to several of our product areas and pro-
duction facilities. Demand in the railway sector is growing. 
Demand in the semiconductor industry has been weak since the 
USA introduced trade restrictions in respect of exports of advanced 
technology to China at the end of 2022. Investments in expanding the 
semiconductor industry in both North America and Europe in order to 
reduce dependence on Asia in this important technology area will boost 
demand for our components in the long term. Demand in the semicon-
ductor industry has also historically been cyclical, and when demand 
falls in certain product segments, the semiconductor industry’s invest-
ments also decline. However, demand is expected to recover again in 
2024, partly driven by new AI applications. We will also be launching a 
number of new products within the semiconductor segment going for-
ward. 
Operations  
 
To meet growing demand in segments with strong organic growth, we 
have continued to boost production capacity in our units both through 
new recruitment and capacity investments. At the same time, we have 
reduced our production capacity in segments with fal ling demand. 
Alongside this, we have implemented additional investments in robotics 
and automation as well as productivity improvement measures in order 
to maintain competitiveness and keep the operating margin at the tar-
get of 10%.  
Exchange rates remain volatile, with a considerable effect on pricing 
and competitiveness. In this situation, our international presence with 
production units in different currency zones gives us a clear advantage. 
In general, there are labor shortages in many of the countries in which 
we have production units.  
In July, we acquired 77.5% of the shares in the Irish elements com-
pany Ceramicx, which is a leading producer of infrared heating compo-
nents and systems. The acquisition supplements our product portfolio 
in industrial electrical heating, a sector that is sh owing strong growth 
as a result of efforts to reduce carbon dioxide emissions. 
Despite falling demand in key product segments, overall growth has 
been strong. Although all operations have rapidly adapted to prevailing 
demand, the operating profit has been adversely affected by the short-
term drop in demand, and subsequent readjustmen t costs, in several 
profitable growth segments, at the same time as we have absorbed 
costs from investments in those segments in order to meet an expected 
increase in demand in the coming years. 
. 
 
 
    
 
Business area NIBE Element 
 
 
Key figures  
Q1-Q3 
2023 
Q1-Q3 
2022 
Past  
12 
months 
Full 
year 
2022 
Net sales SEK m 8,915 7,988 11,853 10,925 
Growth % 11.6 28.7 16.2 29.7 
of which acquired % 3.2 1.0 3.4 1.9 
Operating profit SEK m 758 874 1,008 1,123 
Operating margin % 8.5 10.9 8.5 10.3 
Assets SEK m 15,361 13,859 15,361 14,100 
Liabilities SEK m 3,081 2,466 3,081 2,276 
Investments in non-current 
assets SEK m 589 481 717 609 
Amortisation/Depreciation SEK m 384 325 518 459 
 
Sales and profit  
 
Sales for the period totaled SEK 8 ,915 million, 
compared with SEK 7,988 million in the corre-
sponding period in the previous year. Of the in-
crease in sales of SEK 927 million, acquired sales 
accounted for SEK 252 million, which means that 
organic sales increased by 8.4%.  
Operating profit for the period totaled SEK 758  
million, compared with SEK 874 million in the previ-
ous year. This equates to an operating margin of 
8.5%, compared with 10. 9% for the previous year. 
This means that the operating margin for the past 
12 months is 8.5%. 
 
    
 
The newly acquired company Ceramicx specializes in infrared heating. The 
company has produced a headlight de-icing element for vehicles that can be 
used in temperatures down to -30 °C. Current LED lights produce much less 
heat than previously, which has been shown to often cause a buildup of fog 
and ice on headlights, making driving difficult in adverse weather conditions

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

10 NIBE · INTERIM REPORT 3, 2023 
Condensed income statement 
 Group  Parent 
(SEK million) Q3 
2023 
Q3 
2022 
Jan-Sept 
2023 
Jan-Sept 
2022 
Past 12 
months 
Full year 
2022  Jan-Sept 
2023 
Jan-Sept 
2022 
Net sales 11,514 9,999 34,993 28,404 46,660 40,071  37 33 
Cost of goods sold -7,628 -6,894 -23,253 -19,698 -31,017 -27,462  0 0 
Gross profit 3,886 3,105 11,740 8,706 15,643 12,609  37 33 
Selling expenses -1,371 -1,170 -4,401 -3,538 -5,784 -4,921  0 0 
Administrative expenses -910 -637 -2,502 -1,863 -3,287 -2,648  -126 -95 
Other operating income 174 167 544 670 697 823  0 0 
Operating profit 1,779 1,465 5,381 3,975 7,269 5,863  -89 -62 
Net financial items -181 -14 -428 -71 -545 -188  937 1,705 
Profit after net financial items 1,598 1,451 4,953 3,904 6,724 5,675  848 1,643 
Tax -378 -343 -1,136 -879 -1,537 -1,280  0 0 
Net profit 1,220 1,108 3,817 3,025 5,187 4,395  848 1,643 
          
Net profit attributable to Parent         
shareholders 1,216 1,104 3,805 2,982 5,174 4,351  848 1,643 
Net profit attributable to non-                   
controlling interest 4 4 12 43 13 44  0 0 
Net profit 1,220 1,108 3,817 3,025 5,187 4,395  848 1,643 
Includes amortisation/depreciation     
according to plan as follows 464 359 1,258 1,061 1,681 1,484  0 0 
Net profit per share before and after     
dilution, SEK
 0.60 0.55 1.89 1.48 2.57 2.16  0 0 
                    
Statement of comprehensive income 
Net profit 1,220 1,108 3,817 3,025 5,187 4,395  848 1,643 
Other comprehensive income          
          
Items that will not be reclassified to 
profit or loss
          
Actuarial gains and losses in retirement 
benefit plans 20 0 48 57 151 160  0 0 
Tax -4 0 -10 -12 -32 -34  0 0 
 16 0 38 45 119 126  0 0 
          
Items that may be reclassified to profit 
or loss
          
Cash flow hedges 17 -12 20 -9 29 0  0 0 
Hedging of net investments 109 -37 14 -59 -18 -91  0 0 
Exchange differences on translation of 
foreign operations -478 1,504 1,209 3,676 656 3,123  0 0 
Tax -31 -106 -69 -279 38 -172  0 0 
 -383 1,349 1,174 3,329 705 2,860  0 0 
Total other comprehensive income -367 1,349 1,212 3,374 824 2,986  0 0 
Total comprehensive income 853 2,457 5,029 6,399 6,011 7,381  848 1,643 
          
Comprehensive income attributable to 
Parent shareholders
 849 2,446 5,014 6,342 5,991 7,319  848 1,643 
Comprehensive income attributable to 
non-controlling interest 4 11 15 57 20 62  0 0 
Total comprehensive income 853 2,457 5,029 6,399 6,011 7,381  848 1,643

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

NIBE · INTERIM REPORT 3, 2023 11 
Condensed balance sheet 
 Group  Parent 
(SEK million) 30 Sept 
2023 
30 Sept 
2022 31 Dec 2022  30 Sept 
2023 
30 Sept 
2022 31 Dec 2022 
Intangible assets 32,031 22,897 22,568  0 0 0 
Property, plant and equipment 10,798 7,506 8,273  0 0 0 
Financial assets 1,237 972 1,001  25,443 18,064 18,162 
Total non-current assets 44,066 31,375 31,842  25,443 18,064 18,162 
Inventories 13,734 9,834 10,191  0 0 0 
Current receivables 9,419 7,412 7,144  132 104 379 
Investments in securities, etc 476 199 190  0 0 0 
Cash and bank balances 3,685 3,707 4,627  0 0 0 
Total currents assets 27,314 21,152 22,152  132 104 379 
Total assets 71,380 52,527 53,994  25,575 18,168 18,541 
        
Equity 31,688 26,809 27,973  9,365 9,711 9,827 
Non-current liabilities, non-interest 
bearing 5,836 5,881 5,869  991 1,316 1,500 
Non-current liabilities, interest bearing 18,044 6,189 6,399  13,110 4,251 4,250 
Current liabilities, non-interest bearing 11,504 8,782 8,795  859 40 114 
Current liabilities, interest bearing 4,308 4,866 4,958  1,250 2,850 2,850 
Total equity and liabilities 71,380 52,527 53,994  25,575 18,168 18,541 
 
Key figures 
  Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022   
Growth % 23.2 26.6 30.0 
Operating profit SEK m 5,381 3,975 5,863 
Operating margin % 15.4 14.0 14.6 
Profit margin % 14.2 13.7 14.2 
Investments in non-current assets, including acquisitions SEK m 10,908 2,873 3,745 
Available cash and equivalents SEK m 4,750 4,432 5,441 
Working capital incl. cash and bank balances SEK m 15,810 12,370 13,357 
as share of net sales % 33.9 33.6 33.3 
Working capital excl. cash and bank balances SEK m 11,649 8,464 8,540 
as share of net sales % 25.0 23.0 21.3 
Interest-bearing liabilities/Equity % 70.5 41.2 40.6 
Equity/assets ratio % 44.4 51.0 51.8 
Return on capital employed % 16.4 16.0 17.7 
Return on equity % 17.9 16.4 18.1 
Net debt/EBITDA times 2.0 1.1 0.9 
Interest coverage ratio times 7.3 9.3 10.1 
 
Data per share 
  
Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Net earnings per share (total 2,016,066,488 shares) SEK 1.89 1.48 2.16 
Equity per share SEK 15.69 13.28 13.86 
Closing day share price SEK 71.80 100.10 97.10

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

12 NIBE · INTERIM REPORT 3, 2023 
Sales by geographical region 
(SEK million) NIBE Climate 
Solutions 
NIBE             
Element 
NIBE          
Stoves 
Eliminations Total 
  
Nordic region 5,572 1,535 778 -698 7,187 
Europe (excl. Nordic region) 12,167 3,235 1,610 -329 16,683 
North America 5,305 3,236 958 -24 9,475 
Other countries 653 909 86 0 1,648 
Total 23,697 8,915 3,432 -1,051 34,993 
 
Time of accounting for sales 
(SEK million) NIBE Climate 
Solutions 
NIBE            
Element 
NIBE            
Stoves 
Eliminations Total 
  
Deliverables taken up as revenue once 23,055 8,915 3,432 -1,051 34,351 
Deliverables taken up as revenue gradually 642 0 0 0 642 
Total 23,697 8,915 3,432 -1,051 34,993 
 
 
SERVICE CONTRACTS 
For certain products in Climate Solutions, NIBE offers customers the opportunity to sign one-year service contracts, under which NIBE undertakes to perform 
maintenance service and remedy certain defects that are not covered by the warranty provided. The scope of defects cannot be reliably predicted, so pricing 
is based on experience. Payment is received from customers annually in advance, so deferred income will be taken up as revenue gradually over the coming 12-
month period. 
 
EXTENDED WARRANTY PERIOD CONTRACTS 
For certain products in Climate Solutions, NIBE offers customers the opportunity to sign contracts for warranty periods that exceed those provided as standard. 
Standard warranty periods depend both on the type of product and the market in question. The longest contracts expire within six years. The scope of defects 
cannot be reliably predicted, so pricing is based on experience. Payment is received from customers on delivery of goods. Def erred income will be taken up as 
revenue gradually over the coming six-year period. 
 
 
Financial instrument measured at fair value 
(SEK million) 30 Sept 
2023 
30 Sept 
2022 
31 Dec 
2022 
Current receivables    
Currency futures 25 0 10 
Commodity futures 0 0 3 
Total 25 0 13 
    
Current liabilities and provisions, 
non-interest bearing    
Currency futures 2 5 11 
Commodity futures 1 2 0 
Total 3 7 11 
    
Non-current liabilities, interest 
bearing    
Interest rate derivatives 3 0 0 
Total 3 0 0 
 
No instruments have been offset in the statement of financial position, so all 
instruments are recognised at their gross value. For a detailed account of the 
measurement process, see Note 29 in the Annual Report for 2022. For other 
consolidated financial assets and liabilities, the carrying amounts represent 
a reasonable approximation of their fair value. A specification of the financial 
assets and liabilities involved is given in Note 29 in the Annual Report for 
2022. 
 
Condensed cash flow statement 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Cash flow from operating activities 5,096 3,845 5,800 
Change in working capital -3,510 -2,324 -3,186 
Investing activities -10,750 -1,943 -2,778 
Financing activities 8,407 -872 -151 
Exchange difference in cash and 
equivalents 101 454 386 
Change in cash and equivalents -656 -840 71 
 
Change in equity – summaries 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Opening equity 27,973 21,657 21,657 
Effect of applying IAS29* 0 0 186 
Adjusted opening equity 27,973 21,657 21,843 
Shareholders’ dividend -1,310 -1,008 -1,008 
Dividend to non-controlling interest -4 -1 -1 
Change in non-controlling interest 0 -238 -242 
Comprehensive income for the     
period 5,029 6,399 7,381 
Closing equity 31,688 26,809 27,973 
*IAS 29 has been implemented - for more information , see Accounting 
policies.

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

NIBE · INTERIM REPORT 3, 2023 13 
Alternative performance 
measures 
 
 
Alternative performance measures are financial measures that 
are used by the company’s management and by investors to 
evaluate the Group’s profit and financial position using calcula-
tions that cannot be directly derived from the financial state-
ments. The alternative performance measures provided in this 
report may be calculated using methods that differ from those 
used to produce similar measures that are used by other com-
panies. 
 
Net investments in non-current assets 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Acquisition of non-current 
assets 10,939 2,885 3,767 
Disposal of non-current     
assets -31 -12 -22 
Net investments in non-
current assets, including 
acquisitions 
10,908 2,873 3,745 
 
Available cash and cash equivalents 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Cash and bank balances 3,685 3,707 4,627 
Investments in securities, 
etc. 476 199 190 
Unutilised overdraft facilities 589 526 624 
Available cash and cash 
equivalents 4,750 4,432 5,441 
 
Working capital, including cash and bank balances 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Total current assets 27,314 21,152 22,152 
Current liablities and provi-
sions, non-interest bearing
 -11,504 -8,782 -8,795 
Working capital, including 
cash and bank balances 15,810 12,370 13,357 
Net sales, past 12 months 46,660 36,792 40,071 
Working capital, including 
cash and bank balances, in 
relation to net sales, % 
33.9 33.6 33.3 
 
 
Working capital, excluding cash and bank balances 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Inventories 13,734 9,834 10,191 
Current receivables 9,419 7,412 7,144 
Current liablities and provisions, non-interest 
bearing -11,504 -8,782 -8,795 
Working capital, excluding cash and bank 
balances 11,649 8,464 8,540 
Net sales, past 12 months 46,660 36,792 40,071 
Working capital, excluding cash and bank 
balances, in relation to net sales, %
 25.0 23.0 21.3 
 
Return on capital employed    
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Profit after net financial items, past 12 
months 6,724 5,048 5,675 
Financial expenses, past 12 months 939 547 626 
Profit before financial expenses 7,663 5,595 6,301 
Capital employed at start of period 39,330 31,977 31,977 
Capital employed at end of period 54,039 37,864 39,330 
Average capital employed 46,685 34,921 35,654 
Return on capital employed, % 16.4 16.0 17.7 
 
Return on equity 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Profit after net financial items, past 12 
months 6,724 5,048 5,675 
Standard tax rate, % 20.6 20.6 20.6 
Profit after net financial items, after tax 5,339 4,008 4,506 
Of which attributable to Parent shareholders 5,327 3,947 4,462 
Equity at start of period 27,936 21,438 21,438 
Equity at end of period 31,638 26,772 27,936 
Average equity 29,787 24,105 24,687 
Return on equity, % 17.9 16.4 18.1

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

14 NIBE · INTERIM REPORT 3, 2023 
 
Net debt/EBITDA 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Non-current liabilities and provisions,           
interest bearing 18,044 6,189 6,399 
Current liabilities and provisions, interest 
bearing 4,308 4,866 4,958 
Cash and bank balances -3,685 -3,707 -4,627 
Investments in securities, etc. -476 -199 -190 
Net debt 18,191 7,149 6,540 
Operating profit, past 12 months 7,269 5,154 5,863 
Depreciation/amortisation and impairment, 
past 12 months 1,723 1,472 1,597 
EBITDA 8,992 6,626 7,460 
Net debt/EBITDA excluding revaluation of 
additional considerations, multiple 2.0 1.1 0.9 
 
 
Interest coverage ratio 
(SEK million) Jan-Sept 
2023 
Jan-Sept 
2022 
Full year 
2022 
Profit after net financial 
items 4,953 3,904 5,675 
Financial expenses 782 469 626 
Profit before financial        
expenses 5,735 4,373 6,301 
Interest coverage ratio, 
multiple 7.3 9.3 10.1 
 
  
  
 
The interim report provides a fair review of the business, financial position and results of the Parent and the Group and describes 
the principal risks and uncertainties facing the Parent and companies in the Group.  
 
Markaryd, Sweden, November 15, 2023 
 
 Hans Linnarson 
Chairman of the Board 
Eva Karlsson 
Director 
Jenny Larsson 
Director 
 Gerteric Lindquist 
Managing Director and CEO 
Anders Pålsson  
Director 
Eva Thunholm 
Director 
 
  
 
Accounting policies  
 
Risks and uncertainties  
 
NIBE Industrier’s consolidated accounts are prepared in accordance with International Fi-
nancial Reporting Standards (IFRS). NIBE Industrier’s interim report for the third quarter of 
2023 has been prepared in accordance with IAS 34 ‘Interim Financial Reporting’. Disclosures 
in accordance with IAS 34 16A are presented in the financial statements and related notes 
as well as in other parts of the interim report. 
For the Group, the accounting policies applied in this report are the same as those de-
scribed on pages 100–139 of the Annual Report for 2022. The Group started to apply IAS 29 
Financial Reporting in Hyperinflationary Economies in 2022 as a result of its op erations in 
Turkey. Application had an effect on opening balance equity in 2022 as comparative figures 
are not restated. 
Reporting for the Parent follows the Swedish Annual Accounts Act and the Swedish Fi-
nancial Accounting Standards Board’s recommendation RFR 2 Reporting for Legal Entities. 
Related party transactions have taken place to the same extent as in the previous year 
and the same accounting policies have been applied as those described on page 101 of the 
company’s Annual Report for 2022 
NIBE Industrier is an international indus-
trial group that is represented in around 
40 countries. As such, it is exposed to sev-
eral business and financial risks. Risk man-
agement is, therefore, an important pro-
cess relative to the goals that the com-
pany has set up. Throughout the NIBE 
Group, efficient risk management routines 
are an ongoing process within the frame-
work of the Group’s operational manage-
ment and a natural part of the continual 
follow-up of activities. It is our opinion 
that no significant risks  or uncertainties 
have arisen in addition to those described 
in NIBE Industrier’s Annual Report for 
2022.

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

NIBE · INTERIM REPORT 3, 2023 15 
Review report  
We have reviewed the summary interim financial information (interim  
report) of NIBE Industrier AB as of 30 September 202 2 and the 
ninemonth period then ended. The Board of Directors and the Man-
aging Director are responsible for the preparation and presentation 
of this interim report in accordance with IAS 34 and the Annual Ac-
counts Act. Our responsibility is to express a conclusion on this in-
terim 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 Fi-
nancial Information Performed by the Independent Auditor of the 
Entity. A review of interim financial information consists of making 
inquiries, primarily of persons responsible for financial and account-
ing matters, and applying analytical and other review procedures. A 
review is substantially less in scope than an audit conducted in ac-
cordance with International Standards on Auditing and other gener-
ally accepted auditing practices.  
 
 
The procedures performed in a review do not enable us to obtain as-
surance that we would become aware of all significant matters that 
might be identified in an audit. Accordingly, we do not express an au-
dit 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, for the Group in accordance with IAS 34 and the Annual 
Accounts Act and for the Parent Company in accordance with the 
Annual Accounts Act. 
 
Markaryd 15 November 2023 
KPMG AB 
 
Jonas Nihlberg 
Authorisied Public Accountant 
Auditor in charge 
  
 
 
Number of shares traded per trading day in thousands 
  
 
The information in this Interim Report is information that NIBE Industrier AB is obliged to publish under 
the Swedish Securities Market Act and/or the Financial Instruments Trading Act. This information was 
submitted for publication on November 15, 2023 at 08:00 (CEST). 
 
Please email any questions to: 
Gerteric Lindquist, MD and Group CEO, gerteric.lindquist@nibe.se  
Hans Backman, CFO, hans.backman@nibe.se
NIBE 
shares 
 
NIBE’s Class B shares are listed on the NASDAQ Nordic Large Cap list in Stockholm, with a secondary listing on the 
SIX Swiss Exchange in Zurich. The NIBE share’s closing price on September30, 2023 was SEK 71.80. 
During the first nine months of 2023, NIBE’s share price fell by 26%, from SEK 97.10 to SEK 71.80. Over the same 
period, the OMX Stockholm PI (OMXSPI) rose by 1.7%. 
This means that, at the end of September 2023, the market capitalisation of NIBE, based on the latest price paid, 
amounted to SEK 144,754 million. 
A total of 653,309,089 NIBE shares were traded, which corresponds to a share turnover of 43.2% in the first three 
quarters of 2023. 
All figures were restated following the 4:1 splits implemented in 2003, 2006, 2016 and May 2021, and the dilu-
tion effect of the preferential rights issue in October 2016.

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

NIBE Group 
– an international Group with companies and a 
presence worldwide  
 
 
The NIBE Group is an international Group that contributes to a reduced carbon footprint 
and better utilization of energy. In our three business areas – Climate Solutions, Element 
and Stoves – we develop, manufacture and market a wide range of environmentally 
friendly, energy-efficient solutions for indoor climate comfort in all types of properties, 
plus components and solutions for intelligent heating and control in industry and infra-
structure.  
 
Since its beginnings in the town of Markaryd in the Swedish province of Småland 70 
years ago, NIBE has grown into an international company with an average of 21,300 
(20,400) employees and an international presence. From the very start, the company has 
been driven by a strong culture of entrepreneurship and a passion for corporate respon-
sibility. It’s success factors are long-term investments in sustainable product develop-
ment and strategic acquisitions. Combined, these factors have brought about strong, 
targeted growth, which generated sales of just over SEK 40 (30) billion in 2022.  
 
NIBE has been listed under the name NIBE Industrier AB on the Nasdaq Nordic 
 Large Cap list since 1997, with a secondary listing on the SIX Swiss Exchange since 2011.  
 
 
 
NIBE Industrier AB (publ) 
Box 14, 285 21 MARKARYD 
Tel +46 433-27 30 00 
www.nibe.com 
Corporate ID no.: 55 63 74 – 8309