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Investor Presentaiton

ISI 1H 2023 ICELAND SEAFOOD Presentation to Investors and Analysts The Group bottom line results are severely impacted by the divestment of IS UK € m's Q2 23 Q2 22 1H 23 1H 22 Sales 99.2 107.4 222.3 207.3 Net margin 7.0 8.9 16.9 19.3 Normalised EBITDA 0.6 1.9 3.4 5.9 Normalised PBT* (1.8) 0.8 (0.8) 3.4 Net Loss (13.0) (2.1) (15.3) (2.9) * Normalised PBT represents Profits before tax before allowing for significant items and discontinued operations. Group sales in 1H 23 of €222.3m, up 7% on 1H 22. After a strong start of the year, especially at IS Iberica and IS Iceland, sales slowed down considerably in Q2, Late start of the winter season production of shrimp in Argentina also impacted the topline, Declined consumer purchasing power is impacting demand, less though in salmon than in other seafood categories, Normalised PBT reduces by €4.2m from 1H 22 . • • . Reduced sales in Q2 and decline in margins in S-Europe significantly impacted Group results in the period. Normalised PBT of S-Europe division €3.5m down on 1H 22. The Group finance costs in 1H 2023 is €1.0m higher than last year, driven by higher debt level and increased interest rates, Normalised PBT negative by €0.8m in 1H 23, compared with positive €3.4m last year, • Loss from discontinued operation (IS UK) in 1H 23 of €13.9m. This includes fixed assets impairment of €8.3m related to divestment of the business. After taking into an account income tax and loss from discontinued operation, net loss in 1H 23 amounts to €15.3m, compared to €2.9m loss in 1H 22. 10
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