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MERCELL Interim report First quarter 2021 Mercell Holding ASA Content Mercell at a glance Highlights first quarter 2021 Message from the CEO Board of directors report Operational review Financial review Events after the balance sheet date Risk and uncertainty factors Outlook Declaration by the board of directors and CEO Interim financial statements ( IFRS ) Consolidated statement of comprehensive income Consolidated statement of financial position Consolidated statement of changes in equity Consolidated statement of cash flows Notes to the interim consolidated financial statements Note 1 General information and basis for preparation Note 2 Revenue from contracts with customers Note 3 Operating Segments Note 4 Goodwill and Intangible assets Note 5 Equity Note 6 Interest - bearing liabilities Note 7 Financial income and expenses Note 8 Business combinations Note 9 Adjustment in cash flow presentation of sellers credit Note 10 Subsequent events Key performance indicators ( KPI ) 3 LO 5 7 9 9 11 14 15 15 16 17 18 19 20 21 22 22 23 25 26 27 28 29 30 32 32 33