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Investor Presentaiton

ISI ICELAND SEAFOOD Q3 2023 Presentation to Investors and Analysts Profitability significantly impacted by decreased demand and price reductions. > VA S-Europe > VA N-Europe > Sales & Distribution € m's Q3 23 Q3 22 9M 23 9M 22 Sales 44.7 54.3 158.2 163.1 Net margin 3.7 9.7 13.9 23.8 Normalised EBITDA (0.2) 5.6 1.6 10.7 Normalised PBT* (1.2) 4.5 (1.3) 8.7 *Normalised PBT represents Profits before tax before allowing for significant items. Sales 3% down for 9M 23 compared to last year, 18% sales decline in Q3 • • After strong sales in Q1, sales of IS Iberica slowed down in Q2 and Q3, impacted by declined consumer purchasing power. Unusually warm weather also affected sales during the summer, Sales in October and November have improved, partly driven by promo activities in the period, Sales of Ahumados Domínguez were up 10% from 9M 22, driven by price increases, Q4 is a key trading period for the division. The full year performance will depend on sales and profitability of that quarter. Normalised PBT of (€1.3m), down €10.0m from 9M 22 • Ibérica PBT €6.4m lower than in 9M 22. Margins significantly lower than at the same time last year due to price reductions, slower turnover of inventories and cost increases, Difficult market situation for Argentinian shrimp during the year, which negatively impacted margins and profitability. Outlook for the coming Rawson season, which starts at end of November, is better, Operation of Ahumados Dominguez in Q1 significantly affected by steep increases in salmon prices, but performance has improved in Q2 and Q3. Outlook for the important Christmas season good. The process of integrating the operation of Ahumados Dominguez with IS Ibérica. continues, which will reduce costs and improve efficiency. CO 6
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