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Investor Presentaiton

ICELAND ISI SEAFOOD Q2 2022 Presentation to Investors and Analysts Group's results impacted by rapid and substantial price increases of all input. factors in the period Group sales in 1H 2022 of €238.4m up 14% on 1H 2021 • € m's Q2 22 Q2 21 1H 22 1H 21 Sales 122.5 103.9 238.4 208.3 Net margin 8.0 7.8 17.3 18.7 Normalised EBITDA 0.0 2.2 1.9 7.3 Normalised PBT* (1.8) 1.0 (1.8) 4.8 . Net Profit (2.1) 0.7 (2.9) 3.4 * Normalised PBT represents Profits before tax before allowing for significant items and discontinued operations. . ** Ahumados Dominguez in the figures from Q4 21 • Sales growth driven by higher prices in all regions. Total volume sold (MT) is down 6% from prior year on like for like basis, Sales in S-Europe increased by €21.4m on a like-for-like basis (excluding Ahumados Domínguez). Sales of IS Ibérica up 29% in value but 7% in volume, Retail sales in Ireland were exceptionally good during 1H 2021, due to covid impact on restaurant activities. Rapid price increases negatively impacted demand in both Ireland and UK in 1H 2022, Continuing strong demand for Icelandic products. Increase in sales of S&D division, despite closing of the US sales office late 2021. Iceland Seafood Int'l Normalised loss before tax of €1.8m in the period • Net margin down €1.4m despite higher sales, impacted by the extreme cost increases in the period, Different cost structure of Ahumados Domíngues than elsewhere in the Group (higher margin % and higher operating cost) impacts comparison with prior year, Operating costs in 1H 2022 €4.0m higher than 1H 2021, driven by the addition of Ahumados Domínguez, Finance cost slightly up on prior year, due to increase in net debt and increased interest rates. Adverse movement of €0.5m in FX from 1H 2021, Normalised loss before tax of €1.8m in the period, Income tax of €1.1m expensed in 1H 2022, mostly related to taxes on profits in Spain. Deferred tax loss in UK is not capitalised in the period, • After considering cost of significant items and income tax, net loss in the period of €2.9m was €6.3m down on the results same time last year. 13
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