The following pages present selected combined carve-out financial information of Kalmar as at and for the years ended 31 December 2023, 2022, 2021, and as at and for the three months ended 31 March 2024 and 2023.
The selected combined carve-out financial information presented has been derived from the audited Kalmar carve-out financial statements as at and for the years ended 31 December 2023, 2022, 2021 and the unaudited carve-out financial information of Kalmar as at and for the three months ended 31 March 2024, including unaudited comparative financial information as at and for the three months ended 31 March 2023.
The carve-out financial information of Kalmar has been prepared in accordance with the IFRS Accounting Standards, under consideration of the principles for determining which assets and liabilities, income and expenses and cash flows are to be assigned to Kalmar as described in note 1 to the audited Kalmar carve-out financial statements as at and for the years ended 31 December 2023, 2022 and 2021 included in the F-pages to the demerger and listing prospectus.
The following pages also include selected unaudited pro forma income statement information for the year ended 31 December 2023 and for the three months ended 31 March 2024, and pro forma balance sheet information as at 31 March 2024, illustrating the effects of the demerger to Kalmar’s carve-out financial information had the demerger been consummated at an earlier point in time. The unaudited pro forma financial information is for illustrative purposes only. The basis of preparation of the pro forma financial information is described in more detail in the demerger and listing prospectus.
The Demerger and Listing Prospectus can be found on Cargotec's website: https://www.cargotec.com/en/investors/demerger/