B3 Consulting Group AB (publ) financials
B3 Consulting Group AB (publ)
Country: SE Reporting currency: SEK Latest annual report: 2024-12-31
LEI:
549300DY2G2PN6NAI688 Financial statements
(SEK, as reported — unscaled; 105 line items across 2 annual periods)
| Line item | 2024 | 2023 |
|---|---|---|
| Income statement | ||
| Revenue | SEK 1.13B | SEK 1.14B |
| Other income | SEK 500.0K | SEK 1.5M |
| Employee benefits expense | SEK 843.3M | SEK 836.7M |
| Depreciation & amortisation | SEK 31.2M | SEK 21.2M |
| Operating profit (EBIT) | SEK 26.3M | SEK 86.1M |
| Finance costs | SEK 17.7M | SEK 3.9M |
| Profit before tax | SEK 93.0M | SEK 88.3M |
| Income tax expense | SEK 7.8M | SEK 19.9M |
| Profit for the year | SEK 85.2M | SEK 68.4M |
| — attributable to owners | SEK 83.3M | SEK 60.5M |
| — attributable to NCI | SEK 1.9M | SEK 7.9M |
| Total comprehensive income | SEK 88.0M | SEK 68.4M |
| Per share | ||
| Basic EPS | SEK 9.56 | SEK 7.12 |
| Diluted EPS | SEK 9.56 | SEK 7.12 |
| Free cash flow / share | SEK -2.14 | SEK 6.58 |
| Cash flow statement | ||
| Net cash from operating activities | -SEK 14.6M | SEK 67.8M |
| Net cash from investing activities | -SEK 18.5M | -SEK 2.1M |
| Purchase of PP&E (capex) | SEK 4.5M | SEK 4.6M |
| Purchase of intangibles | SEK 400.0K | SEK 300.0K |
| Net cash from financing activities | SEK 61.7M | -SEK 100.2M |
| Dividends paid | SEK 36.6M | SEK 77.0M |
| Proceeds from borrowings | SEK 200.0M | SEK 50.0M |
| Repayments of borrowings | SEK 66.0M | SEK 16.0M |
| Lease liability payments | SEK 17.7M | SEK 18.9M |
| Balance sheet | ||
| Total assets | SEK 885.3M | SEK 632.6M |
| Non-current assets | SEK 539.8M | SEK 351.2M |
| Property, plant & equipment | SEK 9.0M | SEK 6.1M |
| Right-of-use assets | SEK 102.1M | SEK 105.7M |
| Intangible assets & goodwill | SEK 416.6M | SEK 214.0M |
| Current assets | SEK 345.5M | SEK 281.4M |
| Cash & equivalents | SEK 77.7M | SEK 48.9M |
| Total equity | SEK 262.2M | SEK 180.2M |
| — attributable to owners | SEK 232.5M | SEK 156.7M |
| Non-controlling interests | SEK 29.7M | SEK 23.5M |
| Non-current liabilities | SEK 280.8M | SEK 109.8M |
| Long-term borrowings | SEK 265.9M | SEK 106.3M |
| Current liabilities | SEK 342.3M | SEK 342.6M |
| Short-term borrowings | SEK 37.1M | SEK 64.7M |
| Deferred tax liabilities | SEK 5.3M | SEK 0 |
| Derived metrics | ||
| Free cash flow | -SEK 19.1M | SEK 63.2M |
| Operating margin | 2.3% | 7.5% |
| Net margin | 7.5% | 6.0% |
| Return on equity | 32.5% | 38.0% |
| Cash conversion ratio | -0.17× | 0.99× |
| Capex coverage | -3.24× | 14.74× |
| Other reported items | ||
| Accruals and Deferred Income Including Contract Liabilities | SEK 70.8M | SEK 77.8M |
| Additional Paidin Capital | SEK 135.6M | SEK 114.1M |
| Adjustments For Decrease Increase In Other Operating Receivables | SEK 25.3M | SEK 13.2M |
| Adjustments For Increase Decrease In Other Operating Payables | -SEK 60.0M | -SEK 24.6M |
| Borrowing Costs Incurred | -SEK 2.7M | SEK 0 |
| Cash Equivalents | SEK 77.7M | SEK 48.9M |
| Cash Flows From Used In Operations Before Changes In Working Capital | SEK 20.1M | SEK 79.2M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | SEK 18.5M | -SEK 800.0K |
| Cash Payments For Future Contracts Forward Contracts Option Contracts and Swap Contracts Classified As Investing Activities | -SEK 2.3M | SEK 0 |
| Comprehensive Income Attributable To Noncontrolling Interests | SEK 2.2M | SEK 7.9M |
| Comprehensive Income Attributable To Owners of Parent | SEK 85.8M | SEK 60.5M |
| Current Prepayments and Other Current Assets | SEK 30.9M | SEK 35.6M |
| Current Receivables Due From Associates | SEK 5.4M | SEK 2.2M |
| Current Tax Assets Current | SEK 20.5M | SEK 10.9M |
| Deferred Tax Assets | SEK 6.2M | SEK 4.5M |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | SEK 31.9M | SEK 67.7M |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | SEK 4.7M | SEK 9.3M |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | SEK 200.0K | SEK 0 |
| Equity and Liabilities | SEK 885.3M | SEK 632.6M |
| Finance Income | SEK 2.3M | SEK 1.4M |
| Gain Loss Recognised As Result of Remeasuring To Fair Value Equity Interest In Acquiree Held By Acquirer Before Business Combination | SEK 77.8M | SEK 0 |
| Income Taxes Paid Refund Classified As Operating Activities | SEK 20.6M | SEK 27.3M |
| Increase Decrease In Cash and Cash Equivalents | SEK 28.6M | -SEK 34.5M |
| Increase Decrease In Working Capital | SEK 34.7M | SEK 11.4M |
| Increase Decrease Through Acquisition of Subsidiary | -SEK 8.8M | — |
| Increase Decrease Through Changes In Ownership Interests In Subsidiaries That Do Not Result In Loss of Control | -SEK 23.0M | -SEK 35.5M |
| Increase Decrease Through Exercise of Options | SEK 2.3M | -SEK 1.0M |
| Increase Decrease Through Transactions With Owners | -SEK 6.0M | -SEK 116.2M |
| Increase Decrease Through Treasury Share Transactions | — | -SEK 18.3M |
| Interest Paid Classified As Operating Activities | SEK 17.7M | SEK 3.9M |
| Interest Received Classified As Operating Activities | SEK 2.3M | SEK 1.5M |
| Investments In Associates | SEK 4.4M | SEK 18.0M |
| Issue of Equity | SEK 21.5M | SEK 15.7M |
| Issued Capital | SEK 900.0K | SEK 900.0K |
| Other Adjustments For Noncash Items | SEK 29.8M | SEK 22.8M |
| Other Cash Payments To Acquire Equity Or Debt Instruments of Other Entities Classified As Investing Activities | SEK 100.0K | SEK 0 |
| Other Comprehensive Income | SEK 2.8M | SEK 0 |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation of Foreign Operations and Hedges of Net Investments In Foreign Operations | SEK 2.8M | SEK 0 |
| Other Current Liabilities | SEK 169.8M | SEK 157.5M |
| Other Expense By Function | SEK 86.4M | SEK 74.8M |
| Other Expense By Nature | SEK 142.6M | SEK 123.5M |
| Other Longterm Provisions | SEK 800.0K | SEK 3.5M |
| Other Noncurrent Liabilities | SEK 8.8M | SEK 0 |
| Other Noncurrent Receivables | SEK 1.5M | SEK 2.9M |
| Other Receivables | SEK 2.1M | SEK 400.0K |
| Other Reserves | SEK 2.5M | SEK 0 |
| Payments From Changes In Ownership Interests In Subsidiaries | SEK 13.1M | SEK 19.7M |
| Payments To Acquire Or Redeem Entitys Shares | SEK 6.6M | SEK 18.3M |
| Proceeds From Issuing Other Equity Instruments | SEK 2.1M | SEK 700.0K |
| Proceeds From Other Longterm Assets Classified As Investing Activities | SEK 1.6M | SEK 0 |
| Proceeds From Sale Or Issue of Treasury Shares | SEK 0 | -SEK 1.0M |
| Purchase of Treasury Shares | SEK 6.6M | — |
| Retained Earnings | SEK 93.5M | SEK 41.7M |
| Revenue and Operating Income | SEK 1.13B | SEK 1.14B |
| Sale Or Issue of Treasury Shares | SEK 45.2M | — |
| Share Issue Related Cost | — | SEK 100.0K |
| Share of Profit Loss of Associates Accounted For Using Equity Method | SEK 4.3M | SEK 4.7M |
| Trade and Other Current Payables To Related Parties | SEK 2.9M | SEK 400.0K |
| Trade and Other Payables To Trade Suppliers | SEK 61.7M | SEK 42.2M |
| Trade Receivables | SEK 208.9M | SEK 183.4M |
Methodology
Every line item above is a fact tagged in B3 Consulting Group AB (publ)'s annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (SEK), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.