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Investor Presentaiton

ISI ICELAND SEAFOOD Q1 2020 Results Presentation to Investors and Analysts €29m increase in total assets, driven by investments and seasonal purchases € m's Fixed assets Leased assets Intangible assets 31.3.2020 31.12.2019 Variance € m's 31.3.2020 31.12.2019 Variance 22.5 17.6 4.9 Total Equity 81.6 80.2 1.4 2.6 2.7 (0.1) Thereof minority interest 3.7 3.8 (0.1) 51.8 44.7 7.1 Long term borrowings. 7.8 8.0 (0.2) Deferred tax/other 2.9 3.1 (0.2) Lease liabilities 1.9 2.1 (0.2) Non Current Assets 79.8 68.1 11.7 Obligations/Deferred tax 2.0 2.1 (0.1) Inventory 85.2 65.1 20.1 Non Current Liabilities 11.7 12.2 (0.5) Trade and other receivables 62.9 62.3 0.6 Short term borrowings 74.5 67.2 7.3 Other assets 6.3 4.4 1.9 Trade and other payables 59.9 42.2 17.7 Bank deposits and cash 4.4 9.6 (5.2) Other current liabilities 10.9 7.7 3.2 Current Assets 158.8 141.4 17.4 Current liabilities 145.3 117.1 28.2 Total Assets €29.1m increase in total assets from year beginning driven by: Acquisition of Elba Investments in UK ● • • Higher stock levels, due to seasonal purchases in both Spain and UK, 238.6 209.5 29.1 Net debt of €77.9m at year end, €12.3m higher than year beginning. Increase driven by investments in UK and Elba and higher stock levels, Total Equity and Liabilities Equity ratio of 34% compared to 38% at year beginning. Will strengthen to 36% post share issuance related to acquisition of Elba and minority share in Havelok, 238.6 209.5 29.1 Cash position and funding headroom being increased with in excess of €17m long term financing with banks in Spain in April 2020. Resultant Group funding headroom (including cash) at end of April €30m. 14
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