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mttssn research · Nordic Deep Dive
Volvo A (VOLV-A.ST)
Industrials · Global trucks (A-share; same co. as VOLV-B) · FY2025
Analysis date: 2026-06-09
Price at analysis: SEK 319.40
Method: mttssn_streamlined_v1
Conviction: MEDIUM
HOLD
Conviction: MEDIUM
The A-share of Volvo Group — identical fundamentals to VOLV-B (industrial ROIC ~33%, economic profit +SEK ~27bn, fortress net-cash balance sheet, fairly valued at ~19x P/E / ~4% yield in a cyclical down-year). The A-share trades a touch below the B; the thesis is the same. HOLD (constructive); base SEK 335. (See VOLV-B for the full analysis.)
Adj. ROIC
32.8%
WACC 9% → spread +23.8pp
Economic Profit
+SEK 27,109M
+SEK ~27bn @ 9% WACC (industrial; same as VOLV-B)
FCF Yield
3.4%
Strong industrial FCF; ~4% yield
Price / Target
SEK 319 → SEK 335
+5% base; HOLD
Revenue (LTM)
SEK 457.5B
Industrial FY2025 ~SEK 458bn (cyclical down-year)
EBIT Margin
9.7%
Industrial adj op margin ~11% (Q1'26); service-cushioned
EV / IC
5.15×
Enterprise value / invested capital
Net Debt
net cash SEK 63.0B
Industrial net cash ~SEK 63bn
Thesis

This is the Volvo Group A-share (voting share) — the same company as VOLV-B, with identical operating fundamentals (only the share class + listed price differ; the A typically trades at a small discount to the B). On Industrial Operations FY2025 was a cyclical down-year (industrial revenue ~SEK 458bn) yet industrial ROIC was ~33% with economic profit +SEK ~27bn and a fortress net-cash balance sheet (industrial net cash ~SEK 63bn); the service/aftermarket base (~26% of group) cushions the cycle.

Valuation is fair (~19x trailing P/E, ~4% dividend yield incl. an extra) in a trough-ish year; the same caveats as the B-share apply (statutory-tax NOPAT + capitalized R&D modestly flatter the headline). A high-quality, fortress-balance-sheet global truck maker; own it through the cycle for the quality + capital returns. Refer to the VOLV-B note for the full thesis.

Valuation · reverse-DCF & scenarios

Identical to VOLV-B: at ~19x trailing P/E in a cyclical down-year with industrial ROIC ~33% and net cash, Volvo is fairly valued; the dividend is the near-term return.

Base SEK 335 (fair for the quality + balance sheet, on the A-share price); bull SEK 395 on a truck-cycle upturn + margin expansion; bear SEK 245 on a deeper freight/industrial downturn.

Market-implied growth
+4.7%
NOPAT CAGR over 5y the EV already requires
No-growth value / share
SEK 276
87% of price; rest = priced-in growth
ROIC − WACC
+23.8 pp
ROIC 32.8% vs WACC 9.0% — positive = value creation
CAP (priced-in)
15.2 yrs
years of excess returns the price implies (fades to WACC)

The market pays today’s enterprise value for roughly 4.7% NOPAT growth over 5 years. The business earns 33% on capital against a 9% cost of capital (spread +23.8 pp); the no-growth value is SEK 276/share (87% of price), so the rest is priced-in growth.

Scenario24m targetImpl. gUpsideProb.Driver
BullSEK 395+12%+24%30%Truck-cycle upturn + margin expansion
BaseSEK 335+6%+5%45%Fair for quality + fortress balance sheet (A-share)
BearSEK 245-4%-23%25%Deeper freight/industrial downturn
Prob-weightedSEK 330+3%100%Scenario-weighted expected value

Sensitivity — fair value / share at WACC × growth

WACC \ g0%3%5%8%10%15%
7.50%348385413457490580
8.25%307339362399426500
9.00% (base)276303323354377440
9.75%252275292319338392
10.50%232252266290307353

Green = fair value above the current price of SEK 319.40. The reverse-DCF conclusion is dominated by WACC and growth — see the whole surface, not a single fair value.

Method & data. NOPAT SEK 37,352, invested capital and ROIC 32.8% are observed (adjustments.json); WACC 9.0% and terminal g 2.5% are assumptions. EV→equity uses net debt SEK -63,000. The model holds ROIC constant (no fade) over the explicit horizon; the CAP figure instead fades excess returns to WACC.

⤓ Download the full model (.xlsx) — formula-driven sheets; flex the blue input cells and the model cascades in Excel.

Key drivers

1. Truck-cycle turn

A recovery in heavy-truck demand lifts volumes + margins off a trough.

2. Service/aftermarket

~26% of group; stabilizes margin through the cycle.

3. Fortress balance sheet

Industrial net cash ~SEK 63bn funds dividends + extras.

4. Electrification/uptime

BEV trucks + connected services.

Key risks
Conclusion

Volvo A is the same fortress-balance-sheet global truck maker as VOLV-B (industrial ROIC ~33%, EP +SEK ~27bn), fairly valued at ~19x P/E / ~4% yield. HOLD (constructive); base SEK 335.

Identical thesis to the B-share; the A trades a touch cheaper. Add into cyclical weakness.

Footnote evidence & sources

Every adjustment traces to the cited note/page in the source filing — click to open it there. Source reports archived locally.

Adjustment / figureValueSourceWhy mttssn treats it this way
Industrial Operations net sales (FY2025)457,509Consolidated income statement - full year, Industrial Operations columnIndustrial Operations net sales FY2025 = 457,509 (FY2024 504,975). Group net sales 479,183; Financial Services 26,469; eliminations -4,795. Used as the operating revenue base.
Industrial Operations operating income (reported EBIT, FY2025)44,379Consolidated income statement - full year, Industrial Operations columnIndustrial Operations reported operating income FY2025 = 44,379 (FY2024 62,198), operating margin 9.7%. Group reported operating income 48,506; Financial Services 3,869.
Industrial Operations adjusted operating income (FY2025)47,043Adjusted operating income table (Note 6 reference)Industrial Operations adjusted operating income FY2025 = 47,043 (FY2024 61,305), adjusted margin 10.3%. Group adjusted operating income 51,218; adjustments -2,712 bridge to group reported 48,506. Industrial adjustment = 47,043 - 44,379 = 2,664 (accepted as one-off).
Group income before tax / income taxes / net income (FY2025)34,707Consolidated income statement - full year, Volvo Group columnGroup income after financial items 47,391; income taxes -12,685 (effective 26.8%); income for the period 34,707; attributable to owners of AB Volvo 34,456; NCI 251. Industrial-segment taxes -11,669 on Industrial pre-tax 43,522 (26.8%).
Industrial Operations total assets (Dec 31 2025)401,461Consolidated balance sheet - assets, Industrial Operations columnIndustrial Operations total assets 401,461 (FY2024 451,684). Top of the capital-employed reconciliation (total assets - non-IB liabilities 228,777 = capital employed 172,684).
Industrial Operations total equity / equity to owners (Dec 31 2025)151,013Consolidated balance sheet - equity and liabilities, Industrial Operations columnIndustrial total equity 151,013 (equity attributable to owners 150,931 + NCI 83). Group total equity 178,477; equity to owners 178,395 (book value 87.7 SEK/share). Equity ratio Industrial 37.6%.
Industrial PP&E / inventories / trade payables (Dec 31 2025)83,758Consolidated balance sheet, Industrial Operations columnsIndustrial PP&E 83,758; assets under operating leases 36,072; inventories 65,104; accounts receivable 29,333; trade payables 67,265; goodwill 23,659; other intangibles 22,769 (incl. capitalised R&D). The operating-capital building blocks.
Industrial Operations cash and marketable securities (Dec 31 2025)68,017Consolidated balance sheet - assets, Industrial Operations columnIndustrial cash and cash equivalents 67,875 + marketable securities 142 = 68,017 liquidity. Operating buffer ~2% of sales (9,150) retained; excess 58,867 stripped from IC.
Industrial interest-bearing financial liabilities (excl. pension/lease, Dec 31 2025)13,800Net financial position excl. post-employment benefits and lease liabilities, Industrial OperationsIndustrial total interest-bearing financial liabilities excl. pension/lease = 13.8bn; total interest-bearing financial assets = 76.9bn; net financial position = +63.0bn NET CASH. Drives net_debt = -63,000.
Industrial net financial position excl. pension/lease (net cash, Dec 31 2025)-63,000Net financial position table, Industrial OperationsIndustrial net financial position excl. pension and lease = +SEK 63.0bn net cash (FY2024 85.9bn). Including pension (-6.8bn) and lease (-7.9bn) it is +48.4bn. Used directly as net_debt (negative = net cash).
Industrial Operations D&A and EBITDA (FY2025)18,573EBITDA and EBITDA margin, Industrial OperationsIndustrial D&A FY2025 = 18,573 (amortisation product/software dev 3,591 + other intangibles 392 + depreciation tangible 14,589); EBITDA 62,951 (margin 13.8%). Net R&D capitalisation +4,026 (gross 7,553 less amortisation 3,527).
Industrial Operations ROCE and operating cash flow (FY2025)0.253Key ratios / Return on capital employed, Industrial Operations (12m rolling)Company-reported Industrial ROCE 25.3% (12m rolling; 25.7% on year-end capital employed); return on operating capital 44.5%. Industrial operating cash flow FY2025 = 21,837 (FY2024 45,295). Used to reconcile capital employed and as the FCF proxy.
Shares outstanding (A + B, total)2,033Quarterly figures - shares; share-structure announcement (31 Mar 2026)Total 2,033,452,084 shares (441,543,462 Series A + 1,591,908,622 Series B), zero own/treasury shares. Weighted-average 2,033m used for EPS 16.94. Total group shares (A+B) used for market cap per the prompt — the SAME count as the VOLV-B file.
Live share price VOLV-A.ST319VOLV-A.ST Nasdaq Stockholm 2026-06-09VOLV-A price 319.40 SEK on 2026-06-09 (previous close 323.20; day range 319.40-325.80; 52-week range 245.20-353.60; market cap ~649-651bn). Modestly below the VOLV-B close (323.60 on 2026-06-08), an A/B share-class spread, not a fundamentals difference. Applied to 2,033.452084m shares for market cap 649,485.
Analysis history

How the mttssn view has evolved — each prior dated note is preserved.

Quality · Buffett tenets12 / 15
Understandable business
Volvo Group A-share — same company as VOLV-B (global trucks + construction equipment + captive finance); only the share class differs.
Durable moat
Strong-but-cyclical: #2 global truck maker, scale + brand + a growing high-margin service base, but trucks are deeply cyclical.
Able & honest management
Disciplined through-cycle operator, strong capital returns.
Financial strength
Fortress industrial balance sheet (net cash ~SEK 63bn ex-financial-services); industrial ROIC ~33%.
Margin of safety
Limited: fairly valued at ~19x P/E with a ~4% yield in a cyclical down-year.