SKN: Financial results, 3 months 2015
The sale in Skano Fibreboard O? P?rnu factory (incl. Isotex) was 1.8 mil. euros, decreased as compared to the respective period last year by 15%, the operating profit of the first quarter was 114 thousand euros compared with the operating loss 54 thousand euros last year.
The turnover of Skano Fibreboard O? P?ssi factory was 1.6 mil. euros, representing 32% increase in the first quarter compared to the same period in 2014. Operating loss amounted to 9 thousand euros compared with the operating loss 204 thousand euros last year.
Sales mainly increased due to sales to new markets. As our main foreign markets Russia and Finland are still very weak due to the general economic situation we have been continuously expanding the list of our target markets and made significant efforts in product development. Remarkable sale to SAR in Q1 was a good sample of entering into new markets. In the first quarter we also conducted product testing and tuning of production process in both factories in order to achieve a lower production cost.
The priority of the management of the company is continuously to ensure the sales of the production of both factories in order to guarantee the maximum production capacity and efforts are taken in this direction on an on-going basis.
Sales of Suomen Tuulielijona OY in Q1 2015 were at the same level compared to last year, which amounted to 1,6 mil. euros. Suomen Tuulileijona OY is the wholesaler of Skano fibreboard products in Finland, which was acquired in July 2015. In Q1 2014 sale of Suomen Tuulielijona OY was not consolidated yet and was recorded under Skano Fibreboard O? sales.
The turnover of Skano Furniture Factory O? in P?rnu decreased in the first quarter by 23% and amounted to 1.3 mil. euros. The operating loss of the first quarter was 89 thousand euros as in 2014 the operating profit of the same period was 122 thousand euros. Profitability was impacted by low sales volumes. In the first quarter of 2015 sales to Russia decreased heavily due to very weak demand by 52% as compared to 2014, also sales to Finland decreased 20%. Sales grew in the Baltics and new markets. In addition to seeking new sales possibilities in the current markets the company has made considerable effort to enter into totally new markets like UK and France. Today sale in new markets is not covering the gap from our main markets.
The turnover of Skano Furniture O? retail chain increased 7% as compared to the same period last year being 653 thousand euros, operating loss was 240 thousand euros compared with the sales 608 thousand and operating loss 245 thousand euros in the first quarter of 2014. 2015 first quarter operating loss contains also a loss from a drop of currency exchange rate of hryvnia 268 thousand euros. Skano Furniture O? exchange rate loss amounting to 228 thousand euros is non-monetary and will be eliminated from the consolidated results as they are intragroup transactions against another group company (realized loss from currency exchange rate 256 thousand euros in the same period of 2014).
Retail sale increased everywhere in the Baltics but decreased in Ukraine due to the conflict. The sales of Skano Furniture Factory O? own furniture still forms a considerable part of the retail sale and it enables the furniture factory to operate much more profitably than it would be possible without its own retail chain.
INCOME STATEMENT
Consolidated net sales of the first quarter in 2015 was 5.1 mil. euros (5.4 mil. euros in same period of 2014) representing a 5% decrease compared to Q1 2014. The Group’s gross margin in the first quarter of 2015 was 23% compared to 15% in the first quarter of 2014. Consolidated operating profit amounted to 36 thousand euros (operating loss 125 thousand euros from main activities in same period 2014). The consolidated operating margin of net sales was 0.7% (-2.3% from main activities in Q1 2014).
Consolidated net loss amounted to 39 thousand euros (compared to net loss 186 thousand euros in Q1 2014), and the net margin was -0.8% (-3.5% in Q1 2014).
POSITION OF FINANCIAL STATEMENT
As of 31.03.2015 the total assets of Skano Group AS amounted to 15.0 mil. euros (31.03.2014: 15.0 mil. euros). The liabilities of the company accounted for 65% (31.03.2014: 56%) thereof, i.e. 9.8 mil. euros (31.03.2014: 8.4 mil. euros).
Receivables and prepayments have increased by 0.8 mil. euros i.e. 56% decrease within 12 months due to new receivables of Suomen Tuulileijona OY recently acquired.
Inventories have been at the same level with 12 months, amounting to 3.3 mil. euros on 31.03.2015. (31.03.2014: 3.3 mil. euros). Property, plant and intangibles decreased by 1.2 mil. euros mainly due to one-off write-down of P?ssi factory assets by 0.9 mil. euros.
Short-term loans have increased by 0.9 mil. euros and amounted to 2.8 mil. euros in 31.03.2015 which was result of increase of factoring liabilities of Suomen Tuulileijona OY recently acquired and usage of bank overdraft (31.03.2014: 1.9 mil. euros). Supplier payables, tax liabilities, other payables, including payables to employees, and provisions amounted to 3.2 mil. euros (31.03.2014: 2.8 mil. euros).
Long-term loans have decreased by 0.2 mil euros and amounted to 3.6 mil. euros in 31.03.2015 (31.03.2014: 3.4 mil. euros). The increase was caused by restructuring of the loan between short- and long-term payment schedule.
Current and non-current liabilities have increased by 1.4 mil. euros to 9.8 mil. euros (31.03.2014: 8.4 mil. euros).
DIVISIONAL REVIEW
NET SALES BY BUSINESS SEGMENTS
th EUR | % of net sales | |||
Q1 2015 | Q1 2014 | Q1 2015 | Q1 2014 | |
Skano Fibreboard O? | 3,445 | 3,388 | 67.8% | 63.3% |
Skano Furniture Factory O? | 1,325 | 1,717 | 25.9% | 32.1% |
Skano Furniture O? retail | 653 | 608 | 12.8% | 11.4% |
Suomen Tuulileijona OY | 1,604 | 0 | 31.4% | 0.0% |
Elimination | (1,919) | (362) | (37.6%) | (6.8%) |
TOTAL | 5,108 | 5,351 | 100.0% | 100.0% |
NET SALES BY GEOGRAPHICAL SEGMENTS
th EUR | % of net sales | |||
Q1 2015 | Q1 2014 | Q1 2015 | Q1 2014 | |
Finland | 2,076 | 2,181 | 40.6% | 40.8% |
Estonia | 792 | 679 | 15.5% | 12.7% |
Russia | 773 | 1,275 | 15.1% | 23.8% |
SAR | 360 | 9 | 7.0% | 0.2% |
Great Britain | 206 | 241 | 4.0% | 4.5% |
Sweden | 199 | 176 | 3.9% | 3.3% |
Latvia | 181 | 142 | 3.5% | 2.7% |
Lithuania | 101 | 89 | 2.0% | 1.7% |
Ukraine | 86 | 165 | 1.7% | 3.1% |
Kazakhstan | 82 | 0 | 1.6% | 0.0% |
Denmark | 56 | 6 | 1.1% | 0.1% |
France | 54 | 20 | 1.1% | 0.4% |
Other countries | 142 | 368 | 2.9% | 6.7% |
TOTAL | 5,108 | 5,351 | 100.0% | 100.0% |
Regarding the markets, turnover has increased in Estonia, Latvia, Lithuania and SAR. The turnover has decreased most in Russia and Ukraine.
PROFIT BY BUSINESS SEGMENTS
th EUR | Q1 2015 | Q1 2014 |
Skano Furniture factory | (89) | 122 |
Skano Furniture retail | (240) | (245) |
Skano Fibreboard | 105 | (258) |
Suomen Tuulileijona OY | 41 | 0 |
Elimination | 219 | 256 |
TOTAL | 36 | (125) |
Net financial costs | (72) | (61) |
Income tax | (3) | 0 |
NET PROFIT | (39) | (186) |
SKANO FIBREBOARD
The net sales of Skano Fibreboard in the first quarter of 2015 amounted to 3.4 mil. euros and operating profit to 105 thousand euros. In the same period last year, the turnover of Skano Fibreboard totaled also to 3.4 mil. euros and the operating loss from main activities 258 thousand euros.
The increase in sales in the first quarter compare to last year took place in Estonia and SAR, but declined in Russia, Taiwan and Netherlands.
NET SALES BY GEOGRAPHICAL SEGMENTS
th EUR | % of net sales | |||
Q1 2015 | Q1 2014 | Q1 2015 | Q1 2014 | |
Finland (incl. to Suomen Tuulileijona OY) | 1,612 | 1,639 | 46.8% | 48.4% |
Estonia | 415 | 326 | 12.0% | 9.6% |
Russia | 368 | 437 | 10.7% | 12.9% |
SAR | 360 | 9 | 10.4% | 0.3% |
Great Britain | 199 | 231 | 5.8% | 6.8% |
Sweden | 199 | 176 | 5.8% | 5.2% |
Latvia | 57 | 64 | 1.7% | 1.9% |
Denmark | 56 | 6 | 1.6% | 0.2% |
Germany | 38 | 8 | 1.1% | 0.2% |
UAE | 36 | 9 | 1.0% | 0.3% |
Other countries | 105 | 483 | 3.1% | 14.2% |
TOTAL | 3,445 | 3,388 | 100.0% | 100.0% |
th EUR | Net sales | Operating Profit | ||
Q1 2015 | Q1 2014 | Q1 2015 | Q1 2014 | |
P?rnu Fibreborad factory | 1,389 | 1,633 | 100 | (15) |
P?ssi Fibreboard factory | 1,577 | 1,197 | (9) | (204) |
P?rnu interior boards factory (Isotex) | 424 | 493 | 14 | (39) |
Not allocated | 55 | 65 | 0 | 0 |
TOTAL | 3,445 | 3,388 | 105 | (258) |
The net sales of the P?rnu fibreboard factory and interior board’s line decreased 15% in the first quarter of 2015 compared to the same quarter of 2014 and amounted to 1.8 mil. euros.
The turnover of P?ssi fibreboard factory amounted to 1.6 mil. euros growing 32% compared to the same quarter in 2014 (turnover 1.2 mil. euros in Q1 2014). Output of P?ssi Fibreboard factory grew in the first quarter but the main challenge is still to secure P?ssi Fibreboard factory with sufficient sales volumes and efficiency.
SKANO FURNITURE
FURNITURE RETAIL SALES
Skano Group AS retail business is operated by a private limited company Skano Furniture O? and its subsidiaries in Latvia, Lithuania and Ukraine. Skano has totally 10 stores in Tallinn (2), Tartu, P?rnu, Riga, Vilnius, Kiev (2), Kharkiv and Dnipropetrovs’k at the end of the first quarter in 2015.
RETAIL SALES BY COUNTRIES
th EUR | % of net sales | Number of stores | ||||
Q1 2015 | Q1 2014 | Q1 2015 | Q1 2014 | 31.03.15 | 31.03.14 | |
Estonia | 369 | 329 | 56.5% | 54.1% | 4 | 4 |
Latvia | 124 | 78 | 19.0% | 12.8% | 1 | 1 |
Lithuania | 84 | 73 | 12.9% | 12.0% | 1 | 1 |
Ukraine | 76 | 128 | 11.6% | 21.1% | 4 | 4 |
TOTAL | 653 | 608 | 100.0% | 100.0% | 10 | 10 |
Retail sale amounted to 653 thousand euros in the first quarter of 2015 and operating loss 240 thousand euros (sales 608 thousand euros and operating loss 245 thousand euros in Q1 2014). Current year first quarter operating loss 240 thousand euros contains also loss from drop of currency exchange rate of hryvnia 268 thousand euros. Skano Furniture O? exchange rate loss amounting to 228 thousand euros are eliminated from the consolidated results as they are intragroup transactions against another group company (realized loss from currency exchange rate 256 thousand euros in the same period of 2014).
FURNITURE PRODUCTION
The net sales of the Skano Furniture Factory in the first quarter amounted to 1.3 mil. euros and operating loss to 89 thousand euros. In the same period last year, the turnover of the factory amounted to 1.7 mil. euros and the profit to 122 thousand euros. As compared to the previous year the turnover of the factory has decreased 23%. In the first quarter the sales decreased in Russia by 52% and in Finland by 20% due to colder economic and political environment and weaker demand for durable goods.
FURNITURE FACTORY SALES BY COUNTRIES
th EUR | % of net sales | |||
Q1 2015 | Q1 2014 | Q1 2015 | Q1 2014 | |
Russia | 433 | 542 | 32.7% | 31.6% |
Finland | 405 | 838 | 30.6% | 48.8% |
Other countries | 146 | 40 | 11.0% | 2.3% |
Subsidiaries | 341 | 297 | 25.7% | 17.3% |
TOTAL | 1,325 | 1,717 | 100.0% | 100.0% |
FORECAST AND DEVELOPMENT
SKANO FIBREBOARD. We expect sales of Skano Fibreboard in Q2 2015 to be lower compared to sales of the same period last year. The main reason behind sale’s decline is planned regular stoppage in the second quarter in both factories. Also the technical maintenance break in P?ssi due to the fire of heat exchanger to restart the factory was slightly longer than expected.
Continuously weak economic situation in our core markets will impact our sales in Finland and Russia. On the other hand we see already better results in efficiency even with lower production volumes compared to last year as a result of the recent production improvement plan.
The management’s priority is to secure the factories with sufficient sales volumes and to improve energy efficiency in the production process, where 2015 investment and improvement program is aimed. Although we have achieved in 2014 significant progress in the production cost compared to prior year, we expect also higher production efficiency in 2015 compared to 2014. Further progress in production efficiency is achieved primarily due to lower energy consumption and technological improvements as a result of which amount of poor quality products and production outage would decrease.
SKANO FURNITURE RETAIL SALES. We expect total retail sale in Q2 2015 to remain at the same level compared to sales of the same period last year. We expect sale increase in the Baltics but decrease in Ukraine due to political and economic instability.
SKANO FURNITURE FACTORY. In the second quarter of 2015 we expect remarkably smaller sales of the furniture factory compared to the same period in 2014 because of the deteriorated economic situation in the near regions. In Finland sales are down due to general weak economic conditions, in Russia due to weak currency, predictable broad-based economic downturn and low consumer confidence.
Sales to new markets in Q2 2015 are not covering the lag from our main markets. In 2015 our goal is to compensate with sales in new markets partly the gap from our main markets in Russia and Finland. In addition to seeking sales possibilities in new markets, we are refreshing our existing furniture series, developing new furniture series and alternative sales channels. By the current moment in the second quarter we have launched a new modern furniture range called Trevik plus other new ranges are expected to come out soon.
FINANCIAL HIGHLIGHTS
th EUR | 3 m 2015 | 3 m 2014 | 3 m 2013 |
Income statement | |||
Revenue | 5,108 | 5,351 | 4,361 |
EBITDA | 253 | 100 | (37) |
EBITDA margin | 5.0% | 1.9% | (0.8%) |
Operating profit | 36 | (125) | (266) |
Operating margin | 0.7% | (2.3%) | (6.1%) |
Net profit | (39) | (186) | (322) |
Net margin | (0.8%) | (3.5%) | (7.4%) |
Balance sheet (31.03) | |||
Total assets | 14,989 | 14,980 | 15,511 |
Return on assets | (0.3%) | (1.2%) | (2.1%) |
Equity | 5,212 | 6,574 | 7,174 |
Return on equity | (0.7%) | (2.8%) | (4.5%) |
Debt-to-equity ratio | 65.2% | 56.1% | 53.8% |
Share (31.03) | |||
Closing price | 0.845 | 0.995 | 1,190 |
Earnings per share | (0.01) | (0.04) | (0.07) |
Price-earnings ratio | (84.50) | (24.88) | (17.00) |
Book value of a share | 1.16 | 1.46 | 1.59 |
Market to book ratio | 0.73 | 0.68 | 0.75 |
Market capitalization | 3,802 | 4,477 | 5,354 |
EBITDA = Earnings before interest, taxes, depreciation and amortization
EBITDA margin = EBITDA / Revenue
Operating margin = Operating profit / Revenue
Net margin = Net profit / Revenue
Return on assets = Net profit / Total assets
Return on equity = Net profit / Equity
Debt-to-equity ratio = Liabilities / Total assets
Earnings per share = Net profit / Total shares
Price-earnings ratio = Closing price / Earnings per share
Book value of a share = Equity / Total shares
Market to book ratio = Closing price / Book value of a share
Market capitalization = Closing price * Total shares
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
th EUR | 31.03.2015 | 31.12.2014 | 31.03.2014 |
Cash and bank | 691 | 432 | 392 |
Receivables and prepayments (Note 1) | 2,326 | 1,232 | 1,477 |
Inventories (Note 2) | 3,347 | 2,962 | 3,301 |
Total current assets | 6,364 | 4,626 | 5,170 |
Investment property (Note 3) | 407 | 407 | 408 |
Tangible fixed assets (Note 4) | 8,189 | 8,267 | 9,374 |
Intangible fixed assets (Note 5) | 29 | 29 | 28 |
Total fixed assets | 8,625 | 8,703 | 9,810 |
TOTAL ASSETS | 14,989 | 13,329 | 14,980 |
Debt obligations (Note 6) | 2,795 | 2,030 | 1,931 |
Payables and prepayments (Note 7) | 3,185 | 2,198 | 2,822 |
Short-term provisions (Note 8) | 11 | 15 | 10 |
Total current liabilities | 5,991 | 4,243 | 4,763 |
Non-current debt obligations (Note 6) | 3,563 | 3,563 | 3,413 |
Non-current provisions (Note 8) | 223 | 223 | 230 |
Total non-current liabilities | 3,786 | 3,786 | 3,643 |
Total liabilities | 9,777 | 8,029 | 8,406 |
Share capital at nominal value (Note 9) | 2,699 | 2,699 | 2,699 |
Issue premium | 364 | 364 | 364 |
Statutory capital reserve | 288 | 288 | 288 |
Currency translation | (65) | (16) | (37) |
Retained profits | 1,965 | 3,446 | 3,446 |
Net profit (loss) for the year (Note 10) | (39) | (1,481) | (186) |
Total equity | 5,212 | 5,300 | 6,574 |
TOTAL LIABILITIES AND EQUITY | 14,989 | 13,329 | 14,980 |
CONSOLIDATED STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME
th EUR | 1st Q 2015 | 1st Q 2014 | |
RETURN ON SALES (Note 11) | 5,108 | 5,351 | |
Cost of production sold | (3,922) | (4,538) | |
Gross profit | 1,186 | 813 | |
Marketing expenses | (833) | (722) | |
General administrative expenses | (174) | (173) | |
Other income | 65 | 27 | |
Other expenses | (208) | (60) | |
Operating profit (loss) (Note 11) | 36 | (125) | |
Financial income and financial expenses | (72) | (61) | |
Profit (loss) before taxes | (36) | (186) | |
Prepaid income tax | (3) | 0 | |
NET PROFIT (LOSS) FOR THE PERIOD | (39) | (186) | |
Basic earnings per share (Note 10) | (0.01) | (0.04) | |
Diluted earnings per share (Note 10) | (0.01) | (0.04) | |
Other comprehensive income: | |||
Currency translation differences | (49) | (45) | |
TOTAL COMPREHENSIVE INCOME | (88) | (231) | |
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