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Investor Presentaiton

ISI ICELAND SEAFOOD 1H 2023 Presentation to Investors and Analysts After a good start of the year there was a set back in sales and profitability in Q2 > VA S-Europe > VA N-Europe > Sales & Distribution € m's Q2 23 Q2 22 1H 23 1H 22 Sales 47.4 54.6 113.5 108.8 Net margin 3.8 6.7 10.2 14.1 Normalised EBITDA (0.1) 2.0 1.7 5.2 Normalised PBT* (1.2) 1.6 (0.1) 4.2 *Normalised PBT represents Profits before tax before allowing for significant items. Sales growth of 4% in 1H 23 compared to last year, but 13% sales decline in Q2 Significant fluctuations in sales since the back end of 2022, After strong sales in Q1, sales of IS Iberica have slowed down from Q2, impacted by declined consumer purchasing power, . Sales of Ahumados Domínguez were up 13% from 1H 22, driven by price increases, Q3 is normally a slow quarter for this division, whilst Q4 is a key trading period. The full year performance will depend on sales and profitability of that quarter. Normalised PBT of (€0.1m), down €4.3m from 1H 22 • • Ibérica PBT €3.9m lower than in 1H 22. Margins were lower than at the same time last year due to cost increases and price reductions, especially of some shellfish items, Production of shrimp at Achernar during the Rawson (summer) season in beginning of the year was 1,728MT compared to 1,001MT last year. The winter season started at end of June, 4 weeks later than normally. Continuing difficult market situation for shrimp, which has significant negative impact on margins and profitability, The performance of Ahumados Domínguez has improved in Q2 after a difficult start of the year, due to steep increases in salmon prices. Steps are being taken to further integrate the operation of Ahumados Dominguez with IS Ibérica, which will reduce costs and improve efficiency. 7
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