Announceв сonsolidated unaudited results of AS PRFoods for 3rd quarter and 9 months of 2015
UNAUDITED FINANCIAL RESULTS OF AS PRFOODS, THE 3RD QUARTER OF 2015 COMPARED TO THE 3RD QUARTER OF 2014
For the purpose of comparison continuing operations income statement data for Q3 2014 has been adjusted.
- Unaudited consolidated revenue 11.4 million euros, increase 13.1%, i.e. EUR 1.3 million euros.
- Gross margin 14.5%, increase 2.3 percentage points.
- The positive effect of revaluation of biological assets 0.3 million euros (Q3 2014: 0.4 million euros).
- EBITDA from business operations 0.7 million euros, increase 0.4 million euros, i.e. 118.8%.
- EBITDA 1.1 million euros, increase 0.3 million euros, i.e. 48.7%.
- EBIT 0.8 million euros, increase 0.3 million euros, i.e. 79.4%.
- Net profit 0.7 million euros, increase 0.6 million euros, i.e. 466.4%.
UNAUDITED FINANCIAL RESULTS OF AS PRFOODS, 9 MONTHS OF 2015 COMPARED TO 9 MONTHS OF 2014
- Unaudited consolidated revenue 33.1 million euros, increase 5.0%, i.e. 1.6 million euros.
- Gross margin 12.6%, increase 1.2 percentage points.
- The negative effect of revaluation of biological assets 0.5 million euros (9 months 2014: 0.2 million euros).
- EBITDA from business operations 1.5 million euros, increase 0.8 million euros, i.e. 116.8%.
- EBITDA 1.0 million euros, decrease -0.2 million euros, i.e. -14.8%*.
- EBIT 0.2 million euros, decrease -0.2 million euros, i.e. -53.8%.
- Net profit 0.4 million euros, increase 0.7 million euros, i.e. 297.3%.
* Negative effect for the comparison data of EBITDA, EBIT and net profit is caused by the reimbursement of a claim in the amount of 751 thousand euros received in June 2014 from the Swedish Board of Agriculture, recorded in the income statement of Q2 2014 on line “Other business incomes/costs”.
KEY RATIOS
Profit & Loss, EUR mln | Q3 2015 | 9m 2015 | Q3 2014 | 9m 2014 |
Sales | 11.4 | 33.1 | 10.0 | 31.5 |
Gross profit | 1.6 | 4.2 | 1.2 | 3.6 |
EBITDA from operations | 0.7 | 1.5 | 0.3 | 0.7 |
EBITDA | 1.1 | 1.0 | 0.7 | 1.2 |
EBIT | 0.8 | 0.2 | 0.4 | 0.3 |
EBT | 0.8 | 0.3 | 0.2 | -0.2 |
Net profit (-loss) | 0.7 | 0.4 | 0.1 | -0.2 |
Gross margin | 14.5% | 12.6% | 12.2% | 11.4% |
Operational EBITDA margin | 6.5% | 4.6% | 3.4% | 2.2% |
EBITDA margin | 9.4% | 3.0% | 7.1% | 3.8% |
EBIT margin | 6.8% | 0.5% | 4.3% | 1.1% |
EBT margin | 6.6% | 0.9% | 2.0% | -0.6% |
Net margin | 6.1% | 1.3% | 1.2% | -0.7% |
Operating expense ratio | 11.9% | 11.5% | 13.2% | 12.8% |
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
EUR '000 | 30/09/2015 | 31/12/2014 |
ASSETS | ||
Cash and cash equivalents | 6,054 | 3,330 |
Receivables and prepayments | 7,050 | 12,014 |
Inventories | 5,940 | 6,563 |
Biological assets | 7,247 | 5,583 |
Total current assets | 26,291 | 27,490 |
Deferred income tax | 103 | 103 |
Long-term financial investments | 161 | 134 |
Tangible fixed assets | 7,401 | 6,484 |
Intangible assets | 6,148 | 6,218 |
Total non-current assets | 13,813 | 12,939 |
TOTAL ASSETS | 40,104 | 40,429 |
EQUITY AND LIABILITIES | ||
Loans and borrowings | 216 | 198 |
Payables | 4,057 | 4,493 |
Total current liabilities | 4,273 | 4,691 |
Loans and borrowings | 610 | 555 |
Deferred tax liabilities | 328 | 457 |
Government grants | 919 | 1,054 |
Total non-current liabilities | 1,857 | 2,066 |
TOTAL LIABILITIES | 6,130 | 6,757 |
Share capital | 19,342 | 19,342 |
Share premium | 16,026 | 16,026 |
Treasury shares | -255 | -117 |
Statutory capital reserve | 6 | 6 |
Currency translation reserve | 439 | 441 |
Retained profit (-loss) | -1,584 | -2,026 |
TOTAL EQUITY | 33,974 | 33,672 |
TOTAL EQUITY AND LIABILITIES | 40,104 | 40,429 |
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
EUR '000 | Q3 2015 | Q3 2014 | 9m 2015 | 9m 2014 |
Sales | 11,358 | 10,042 | 33,095 | 31,515 |
Cost of goods sold | -9,716 | -8,816 | -28,910 | -27,920 |
Gross profit | 1,642 | 1,226 | 4,185 | 3,595 |
Operating expenses | -1,353 | -1,321 | -3,812 | -4,046 |
Selling and distribution expenses | -992 | -856 | -2,784 | -2,686 |
Administrative expenses | -361 | -465 | -1,028 | -1,360 |
Other income/expenses | 159 | 146 | 310 | 1,032 |
Fair value adjustment on biological assets | 320 | 377 | -529 | -248 |
Operating profit | 768 | 428 | 154 | 333 |
Financial income | 9 | 1 | 238 | 12 |
Financial expenses | -24 | -227 | -80 | -539 |
Profit (-loss) before tax | 753 | 202 | 312 | -194 |
Income tax | -62 | -80 | 130 | -30 |
Net profit (-loss) for the year from continuing operations | 691 | 122 | 442 | -224 |
Net profit for the year from discontinuing operations (attributable to equity holders of the company) | 0 | 2,399 | 0 | 3,896 |
Net profit | 691 | 2,521 | 442 | 3,672 |
Other comprehensive income (-expense) that might subsequently classified to profit or loss: | ||||
Foreign currency translation differences | -27 | 53 | -2 | -52 |
including continued operations | -27 | 3 | -2 | -65 |
including discontinued operations | 0 | 50 | 0 | 13 |
Total comprehensive income (-expense) | 664 | 2,574 | 440 | 3,620 |
Profit (-loss) per share (€) | 0.02 | 0.07 | 0.01 | 0.09 |
including continued operations | 0.02 | 0.00 | 0.01 | -0.01 |
including discontinued operations | 0.00 | 0.06 | 0.00 | 0.10 |
Diluted profit (-loss) per share (€) | 0.02 | 0.07 | 0.01 | 0.09 |
including continued operations | 0.02 | 0.00 | 0.01 | -0.01 |
including discontinued operations | 0.00 | 0.06 | 0.00 | 0.10 |
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