Silvano Fashion Group: Quarterly report
OREANDA-NEWS. Summarized selected financial indicators of the Group for 6 months of 2016 compared to 6 months of 2015 and 30.06.2016 compared to 31.12.2015 were as follows:
in thousands of EUR | 6m 2016 | 6m 2015 | Change |
Revenue | 30 595 | 34 498 | -11.3% |
EBITDA | 11 218 | 8 546 | 31.3% |
Net profit for the period | 6 133 | 3 052 | 101.0% |
Net profit attributable equity holders of the Parent company | 5 986 | 2 756 | 117.2% |
Earnings per share (EUR) | 0.16 | 0.07 | 120.9% |
Operating cash flow for the period | 8 708 | 8 241 | 5.7% |
in thousands of EUR | 30.06.2016 | 31.12.2015 | Change |
Total assets | 59 216 | 53 635 | 10.4% |
Total current assets | 47 842 | 40 870 | 17.1% |
Total equity attributable to equity holders of the Parent company | 40 609 | 40 194 | 1.0% |
Loans and borrowings | 0 | 0 | N/A |
Cash and cash equivalents | 28 546 | 21 274 | 34.2% |
Margin analysis, % | 6m 2016 | 6m 2015 | Change |
Gross profit | 56.3 | 45.2 | 24.7% |
EBITDA | 36.7 | 24.8 | 48.0% |
Net profit | 20.0 | 8.8 | 126.6% |
Net profit attributable equity holders of the Parent company | 19.6 | 8.0 | 144.9% |
Financial ratios, % | 30.06.2016 | 31.12.2015 | Change |
ROA | 22.9 | 17.4 | 31.9% |
ROE | 30.9 | 23.7 | 30.3% |
Price to earnings ratio (P/E) | 6.0 | 5.0 | 19.7% |
Current ratio | 3.2 | 4.2 | -23.7% |
Quick ratio | 2.3 | 2.6 | -13.3% |
Consolidated Statement of Financial Position
in thousands of EUR | Note | 30.06.16 | 31.12.15 |
ASSETS | |||
Current assets | |||
Cash and cash equivalents | 28 546 | 21 274 | |
Current loans granted | 6 | 6 | |
Trade and other receivables | 2 | 5 198 | 4 120 |
Inventories | 3 | 14 092 | 15 470 |
Total current assets | 47 842 | 40 870 | |
Non-current assets | |||
Investments in associates | 0 | 1 | |
Available-for-sale investments | 340 | 372 | |
Deferred tax asset | 741 | 465 | |
Intangible assets | 321 | 443 | |
Investment property | 1 019 | 1 130 | |
Property, plant and equipment | 4 | 8 953 | 10 354 |
Total non-current assets | 11 374 | 12 765 | |
TOTAL ASSETS | 59 216 | 53 635 | |
LIABILITIES AND EQUITY | |||
Current liabilities | |||
Trade and other payables | 5 | 12 060 | 7 985 |
Tax liabilities | 2 730 | 1 661 | |
Total current liabilities | 14 790 | 9 646 | |
Non-current liabilities | |||
Deferred tax liability | 14 | 13 | |
Total non-current liabilities | 14 | 13 | |
Total liabilities | 14 804 | 9 659 | |
Equity | |||
Share capital | 6 | 11 400 | 11 400 |
Share premium | 11 914 | 11 914 | |
Treasury shares | 6 | -1 427 | -579 |
Statutory reserve capital | 1 306 | 1 306 | |
Unrealised exchange rate differences | -15 411 | -16 238 | |
Retained earnings | 32 827 | 32 391 | |
Total equity attributable to equity holders of the Parent company | 40 609 | 40 194 | |
Non-controlling interest | 3 803 | 3 782 | |
Total equity | 44 412 | 43 976 | |
TOTAL EQUITY AND LIABILITIES | 59 216 | 53 635 |
Consolidated Income Statement
in thousands of EUR | Note | 2Q 2016 | 2Q 2015 | 6m 2016 | 6m 2015 | |
Revenue | 8 | 17 237 | 21 425 | 30 595 | 34 498 | |
Cost of goods sold | -7 694 | -11 704 | -13 371 | -18 921 | ||
Gross Profit | 9 543 | 9 721 | 17 224 | 15 577 | ||
Distribution expenses | -2 215 | -2 460 | -4 230 | -4 783 | ||
Administrative expenses | -1 144 | -1 556 | -2 265 | -3 265 | ||
Other operating income | 86 | 123 | 169 | 246 | ||
Other operating expenses | -306 | -320 | -558 | -572 | ||
Operating profit | 5 964 | 5 508 | 10 340 | 7 203 | ||
Currency exchange income/(expense) | -975 | -942 | -2 494 | -1 031 | ||
Other finance income/(expenses) | 36 | 87 | 101 | 260 | ||
Net financial income | -939 | -855 | -2 393 | -771 | ||
Profit (loss) from associates using equity method | 0 | 2 | 0 | 0 | ||
Profit before tax | 5 025 | 4 655 | 7 947 | 6 432 | ||
Income tax expense | -1 006 | -1 254 | -1 814 | -3 380 | ||
Profit for the period | 4 019 | 3 401 | 6 133 | 3 052 | ||
Attributable to : | ||||||
Equity holders of the Parent company | 3 827 | 3 277 | 5 986 | 2 756 | ||
Non-controlling interest | 192 | 124 | 147 | 296 | ||
Earnings per share from profit attributable to equity holders of the Parent company, both basic and diluted (EUR) | 7 | 0.10 | 0.08 | 0.16 | 0.07 |
Business environment and results
Group`s results for 6 months of 2016 were defined by continued difficulties in economies of its major sales markets – Russia, Belarus, Kazakhstan and Ukraine. The Group didn`t achieve growth rate of sales compared to 6 months of 2015. Total sales during 6 months of 2016 amounted to 30 595 thousand EUR. Previously undermined by devaluations and high inflation rates purchasing power in region`s countries remains low, future expectations are still more on a negative or neutral side. Policy makers in CIS countries tend to delay real economic reforms substituting them by rhetoric and cosmetic changes; therefore it is hard to see some kind of relatively fast recovery in growth rates of economies under discussion.
Over the year the Group managed to cut its production, commercial and administrative expenses. Gross profit margin in 6 months of 2016 is up to 56.3% from 45.15% in 6 months of 2015. Compared to 6 months of 2015 commercial and administrative expenses diminished respectively by 11.6% and 30.6%. Personnel expenses decreased by 22%; total number of employees compared to the beginning of 2016 diminished by 3%.
Russian statistics is somewhat improving compared to 2015, inflation rate is falling and is currently ca 7% in yearly terms, GDP declined “only” by 0.7% during Q2 of 2016. Russian economy is starting to adapt to new reality, but purchasing power of population in real terms is still falling. Group`s sales on Russian market totalled 17 303 thousand EUR, decline is 5.7% compared to 6 months of 2015. Group`s Russian subsidiary opened 5 more stores in Q2 of 2016, 2 more stores were opened in July 2016. The Group will continue opening own stores. In addition to growing sales and better control of the market this allows further developing of retail concept of Group`s brands to make it more attractive for us and our franchisee retail partners.
Belarusian economy at the moment isn`t demonstrating signs of stabilisation, GDP decreased by 2.5% in 6 months of 2016, nominal retail turnover decreased by 1.6%, salaries stand still. International financial institutions predict that in 2016 Belarusian GDP will fall by around 3%, inflation rate will be 12% - 15%. Major factors behind this are believed to be unreformed economy (particularly public sector and state-controlled entities), delayed impact of recession in main trading partner – Russia, continued pressure on Belarusian rouble, low demand for consumption, high level of debts in economy. Share of problematic credits in banking sector is continuously growing, according to official statistics it was more that 12% of banking assets as of the end of June 2016. Group`s sales in Belarus in 6 months of 2016 were 9 145 thousand EUR and diminishing by 18.1% compared to 6 months of 2015. In Belarus the Group will focus on improving profitability of its retail business, we will also continue to expand our store chain there depending on availability of reasonably priced selling areas.
Our partners in Kazakhstan as well are struggling with reduced demand of customers and devaluation of national currency. The process of optimisation in number and quality of stores is an ongoing activity there, total number of franchising stores diminished by 7 during 6 months of 2016. Group`s sales to Kazakhstan clients fell by 35.9% during 6 months of 2016 and amounted to 1 075 thousand EUR. The Group expects stabilisation of Kazakhstan market in the end of 2016.
Ukraine economy is supposed (particularly IMF projections) to return to positive growth in 2016, supported by improving consumer and investor confidence, gradually rising real incomes, and a gradual easing of credit conditions. Group`s efforts to establish more productive relationships with partners there led to improvement of sales by 17% to the level of 903 thousand EUR, although comparison base is relatively low.
Financial performance
The Group`s sales amounted to 30 595 thousand EUR during 6 months of 2016, representing a 11.3% decrease as compared to the same period of previous year. Overall, wholesales decreased by 10.7% and retail sales decreased by 13.6%, measured in EUR.
The Group’s reported gross profit margin during 6 months of 2016 continued to improve increasing to 56.3%, reported gross margin was 45.2% in the respective period of previous year. Consolidated operating profit for 6 months of 2016 amounted to 10 340 thousand EUR, compared to 7 203 thousand EUR in 6 months of 2015. The consolidated operating profit margin was 33.8% for 6 months of 2016 (20.9% in 6 months of 2015). Consolidated EBITDA for 6 months of 2016 was 11 218 thousand EUR, which is 36.7% in margin terms (8 546 thousand EUR and 24.8% for 6 months of 2015).
Reported consolidated net profit attributable to equity holders of the Parent company for 6 months of 2016 amounted to 5 986 thousand EUR, compared to net profit of 2 756 thousand EUR in 6 months of 2015, net profit margin attributable to equity holders of the Parent company for 6 months of 2016 was 19.6% against 8.0% in 6 months of 2015.
Financial position
As of 30 June 2016 consolidated assets amounted to 59 216 thousand EUR representing an increase by 10.4% as compared to the position as of 31 December 2015.
Trade and other receivables increased by 1 078 thousand EUR as compared to 31 December 2015 and amounted to 5 198 thousand EUR as of 30 June 2016. Inventory balance decreased by 1 378 thousand EUR and amounted to 14 092 thousand EUR as of 30 June 2016.
Equity attributable to equity holders of the Parent company increased by 415 thousand EUR and amounted to 40 609 thousand EUR as of 30 June 2016. Current liabilities increased by 5 144 thousand EUR during 6 months of 2016.
Sales structure
Sales by markets
in thousands of EUR | 6m 2016 | 6m 2015 | Change, EUR | Change, % | 6m 2016, % of sales | 6m 2015, % of sales |
Russia | 17 303 | 18 340 | -1 037 | -5.7% | 56.6% | 53.2% |
Belarus | 9 145 | 11 169 | -2 023 | -18.1% | 29.9% | 32.4% |
Kazakhstan | 1 075 | 1 675 | -601 | -35.9% | 3.5% | 4.9% |
Ukraine | 903 | 772 | 131 | 17.0% | 3.0% | 2.2% |
Moldova | 672 | 579 | 93 | 16.1% | 2.2% | 1.7% |
Latvia | 506 | 575 | -69 | -12.0% | 1.7% | 1.7% |
Estonia | 204 | 118 | 86 | 72.9% | 0.7% | 0.3% |
Lithuania | 173 | 202 | -29 | -14.4% | 0.6% | 0.6% |
Other markets | 614 | 1 068 | -454 | -42.5% | 2.0% | 3.1% |
Total | 30 595 | 34 498 | -3 902 | -11.3% | 100.0% | 100.0% |
The majority of lingerie sales revenue during 6 months of 2016 in the amount of 17 303 thousand EUR was generated in Russia, accounting for 56.6% of total sales. The second largest market was Belarus, where sales reached 9 145 thousand EUR, contributing 29.9% of lingerie sales (both retail and wholesale). Volumes in Kazakhstan decreased significantly to 1 075 thousand EUR, there was a remarkable increase in Ukraine and Moldova – accordingly 17.0% and 16.1%.
Sales by business segments
in thousands of EUR | 6m 2016 | 6m 2015 | Change, EUR | Change, % | 6m 2016, % from sales | 6m 2015, % from sales |
Wholesale | 23 245 | 26 038 | -2 793 | -10.7% | 76.0% | 75.5% |
Retail | 7 297 | 8 446 | -1 149 | -13.6% | 23.9% | 24.5% |
Other operations | 53 | 14 | 38 | 265.1% | 0.2% | 0.0% |
Total | 30 595 | 34 498 | -3 904 | -11.3% | 100.0% | 100.0% |
During 6 months of 2016 wholesale revenue amounted to 23 245 thousand EUR, representing 76.0% of the Group’s total revenue (6 months of 2015: 75.5%). The main wholesale regions were Russia, Belarus, Kazakhstan and Ukraine.
Our retail revenue decreased by 13.6% and amounted to 7 297 thousand EUR, this represents 23.9% of the Group`s total revenue. The decrease in retail revenue is mainly attributable to Belarusian operations.
Own & franchise store locations, geography
Own | Franchise | Total | |
Russia | 11 | 383 | 394 |
Ukraine | 0 | 92 | 92 |
Belarus | 56 | 2 | 58 |
Baltics | 9 | 24 | 33 |
Kazakhstan | 0 | 51 | 51 |
Moldova | 0 | 26 | 26 |
Other regions | 0 | 40 | 40 |
Total | 76 | 618 | 694 |
At the end of the reporting period the Group and its franchising partners operated 645 Milavitsa and 49 Lauma Lingerie branded stores, including 76 stores operated directly by the Group.
Production, sourcing, purchasing and logistics
During 6 months of 2016 the Group’s investments into property, plant and equipment totalled 207 thousand EUR. Investments were made mainly into opening and renovating own stores, as well into equipment and facilities to maintain effective production for future periods.
Personnel
As of 30 June 2016, the Group employed 1 989 employees including 361 in retail. The rest were employed in production, wholesale, administration and support operations.
Total salaries and related taxes during 6 months of 2016 amounted to 5 745 thousand EUR (7 407 thousand EUR in 6 months of 2015). The remuneration of key management of the Group, including the key executives of all subsidiaries, totalled 511 thousand EUR.
Decisions made by governing bodies during 6 months 2016
On June 29, 2016 Silvano Fashion Group held its regular Annual General Meeting of Shareholders. The Meeting adopted following decisions.
· The Meeting approved the 2015 Annual Report.
· The Meeting decided to distribute dividends in the amount 0.15 EUR per share (record date 13.07.2016, payment completed on 15.07.2016).
· The Meeting decided to re-appoint AS PricewaterhouseCoopers as the Group`s auditor for financial year 2016.
· The Meeting decided to cancel the 1 000 000 own shares acquired within the own share buy-back programme as approved by the shareholders of AS Silvano Fashion Group on 29th of June 2015;
· The Meeting decided to adopt a share buy-back program in the following: effective period until 30.06.2017; maximum number of shares to be acquired not more than 1 000 000; maximum share price 2.70 EUR per share.
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