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Investor Presentaiton

ISI ICELAND SEAFOOD October 2019 Main Market Listing and Offering of new shares • • Apparent margin increase of Value Added segment focus Increased focus on Value Added segments has tripled net margin of the segments Following most recent acquisitions about 80% of the company's margin is generated by Value Added segments The Value Added segment is strongly supported by the S&D segment and close connections with the company's largest suppliers and shareholders securing highest quality raw material to the Value Added segments • Value Added segments generating an increased percentage of Group's profits In 2018 about 87% of normalized profit before tax (before allocation of head office costs) came from Value Added segments • The ratio is expected to increase as the company's PBT growths to EUR 20m in the next 3-5 years as estimated Net margin (EURM) PBT* before head office costs 50 90% 10 100% 90% 87% 82% 82% 40 80% 8 80% 75% 68% 70% 70% 30 70% CO 6 60% 8.1 35 50% 34 62% 62% 20 60% 4 40% 22 3.3 3.5 30% 12 12 10 50% 2 20% 10% 7.2 7.5 7.3 7.3 8.0 1.5 1.5 1.2 0 40% 0 0% 2016 2017 2018 2018P 2019E 2016 2017 2018P Net margin S&D Net margin VA VA's ratio (right axis) Sales & Distribution (S&D) Value Added (VA) VA's ratio *Normalized PBT represents profits before tax before allowing for significant items and discontinued operations. 2018P (proforma) based upon 2018 actuals as Oceanpath and Solo Seafood were owned for the full year.
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