FNR: Interim report, 6 months 2015
In 6 months this year Finora Capital continued to offer three loan products – mortgage backed loans, financial leasing and factoring. In the end of June the total size of loan portfolio was 2 mio EUR, from that 1,6 mio EUR was related to mortgage backed loans. The level of LTV, average length and interest rate of mortgage loans was kept at the same level as in earlier periods.
When last year the company financed its activities through bilateral loans then in first half of 2015 in addition to loans financing was received through bond issue. Bonds were issued only through non-public offering. Since May 2015 the bonds are on Nasdaq Baltic First North market. The company plans to raise additional capital through non-public notes issues also in following quarters. As of 30.06.2015 all covenants of the notes issue were fulfilled.
Statement of financial position (in euro)
30.06.2014 | 31.12.2014 | 30.06.2015 | |
Cash | 10 525 | 106 362 | 310 819 |
Mortgage loans | 0 | 850 888 | 1 601 881 |
Other loans | 0 | 0 | 372 798 |
Other receivables | 201 | 16 299 | 61 788 |
Tangible fixed assets | 465 | 717 | 2 552 |
Intangible fixed assets | 3 250 | 23 566 | 25 133 |
TOTAL ASSETS | 14 442 | 997 831 | 2 374 972 |
Bonds | 0 | 966 347 | |
Other loans | 0 | 922 000 | 1 273 033 |
Shareholders' loans | 11 000 | 0 | 28 872 |
Interest payables | 30 | 26 678 | 32 700 |
Other payables | 4 921 | 11 387 | 46 084 |
Total liabilities | 15 951 | 960 065 | 2 347 036 |
Share capital | 2 500 | 20 000 | 50 000 |
Reserve capital | 0 | 98 426 | 113 426 |
Retained earnings | 0 | 0 | -80 660 |
Net profit for the year | -4 009 | -80 660 | -54 830 |
Total equity | -1 509 | 37 766 | 27 936 |
TOTAL LIABILITIES AND EQUITY | 14 442 | 997 831 | 2 374 972 |
As the company started to service its clients only in July 2014 then first 6 months revenues in 2014 were at zero. In 6 months 2015 the company earned 141 486 EUR as total income, majority of it as interest income from mortgage loans.
Due to increased loan portfolio and number of clients the expenses of the company increased in first half of 2015 substantially compared with first 6 months of 2014 and the company was making expected loss.
Income statement (in euro)
H1 2014 | H1 2015 | |
Fee income | 0 | 10 512 |
Interest income (mortgage loans) | 0 | 108 827 |
Interest income (other loans) | 0 | 20 047 |
Other income | 0 | 2 100 |
TOTAL INCOME | 0 | 141 486 |
Personnel expense | -3 192 | -44 987 |
IT expenses | -96 | -18 868 |
Marketing expenses | -78 | -12 530 |
Other expenses | -614 | -25 018 |
Operating expenses | -3 980 | -101 403 |
Operational profit | -3 980 | 40 083 |
Interest expense | -30 | -94 978 |
EBITDA | -4 010 | -54 894 |
Depreciation and impairment | 0 | -3 384 |
EBT | -4 010 | -58 279 |
Financial income and costs | 0 | 3 448 |
Net income | -4 009 | -54 830 |
Cash flow statement (in euro)
H1 2014 | H1 2015 | |
Operating profit (loss ) | -3 980 | 36 700 |
Adjustments | ||
Depreciation and Amortization | 3 384 | |
Other adjustments | -2 140 | |
Total adjustments | 0 | 1 245 |
Change in operations-related receivables and prepayments | -201 | -1 176 890 |
Change in operations-related liabilities and prepayments | 4 921 | 35 090 |
Total cash flow from core operations | 740 | -1 103 855 |
Paid for the acquisition of tangible and intangible assets | -3 715 | -6 787 |
Interest received | 3 448 | |
Total cash flow from investing activities | -3 715 | -3 339 |
Loans received | 11 000 | 600 000 |
Repayments of borrowings | -250 000 | |
Interest paid | -88 349 | |
Other proceeds from financing activities | 1 050 000 | |
Total cash flow from financing activities | 11 000 | 1 311 651 |
Total cash flow | 8 025 | 204 457 |
Cash and cash equivalents at the beginning of period | 2 500 | 106 362 |
Change in cash and cash equivalents | 8 025 | 204 457 |
The effects of changes in foreign exchange rates | ||
Cash and cash equivalents at the end of period | 10 525 | 310 819 |
Changes in equity (in euro)
Issued capital | Other reserves | Retained earnings/loss | Total | |
1.01.2014 | 2 500 | 0 | 2 500 | |
Net profit for the year | -4 009 | -4 009 | ||
Issued share capital | ||||
30.06.2014 | 2 500 | -4 009 | -1 509 | |
Issued capital | Other reserves | Retained earnings/loss | Total | |
1.01.2015 | 20 000 | 98 426 | -80 660 | 37 766 |
Net profit for the year | -54 830 | -54 830 | ||
Issued share capital | 30 000 | 30 000 | ||
Changes in reserves | 15 000 | 15 000 | ||
30.06.2015 | 50 000 | 113 426 | -135 490 | 27 936 |
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