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Investor Presentaiton

ISI ICELAND SEAFOOD October 2019 Main Market Listing and Offering of new shares • Solid financial position, good platform for future growth Comparative asset increase explained by working capital requirements of value added segment Total assets (excl. intangible assets and cash) have increased by ca. 140% from 2016 compared to a revenue increase of 80%, as the revenue increase has been driven by value added activities, requiring more inventory than S&D • Equity ratio increasing from about 20% in 2017 to an estimated 40% by year-end 2019 Equity ratio is estimated to be ca. 40% at year-end, following a proposed equity increase and increased profitability Minority stake is owned by the management of Oceanpath and Havelock, who own 33% in each company respectively • Goodwill has almost quadrupled with most recent acquisitions Assets (EURM) 2016 2017 2018 2019E Equity & liabilities (EURm) 2016 2017 2018 2019E Property, plant and equipment 8.7 8.5 14.4 20.4 Equity 15.4 17.7 59.3 81.1 Intangible assets 9.0 8.9 44.7 44.5 Thereof minority stake 0.1 0.1 2.9 3.9 Other long-term assets 1.2 1.6 2.7 2.4 Equity ratio 20.5% 20.1% 30.6% 39.7% Total non-current assets 18.9 18.9 61.8 67.3 Non-current borrowings 1.6 0.9 6.6 8.3 Inventories 20.0 30.6 62.1 65.8 Other non-current liabilities 0.4 0.6 1.7 5.4 Trade and other receivables 32.9 35.1 62.5 64.7 Current borrowings 34.9 40.2 75.8 57.6 Other current assets 1.4 1.3 3.5 3.5 Trade and other payables. 19.6 25.6 44.9 46.1 Cash and cash equivalents 1.8 2.2 4.0 2.8 Total current assets 56.2 69.2 132.0 136.8 Other current liabilities Total liabilities 3.2 3.1 5.4 5.5 59.7 70.4 134.5 123.0 Total assets 75.0 88.2 193.8 204.1 Total equity and liabilities 75.0 88.2 193.8 204.1
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