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Investor Presentaiton

ICELAND ISI SEAFOOD Q3 2021 Presentation to Investors and Analysts Significant reduction in Inventory during Q3. Balance sheet at end of September includes impacts of the acquisition of AD € m's Fixed assets Leased assets Intangible assets 30.9.2021 31.12.2020 Variance € m's 30.9.2021 31.12.2020 Variance 30.7 24.6 6.1 Total Equity 88.7 75.3 13.4 2.1 1.7 0.4 Thereof minority interest 2.3 0.1 2.2 62.6 52.7 9.9 Long term borrowings 36.9 22.8 14.1 Deferred tax/other 3.6 3.1 0.5 Lease liabilities 1.6 1.4 0.2 Non-Current Assets 99.0 82.1 16.9 Obligations/Deferred tax 2.9 2.5 0.4 Inventory 73.2 80.9 (7.7) Non-Current Liabilities 41.3 26.7 14.6 Trade and other receivables 65.7 48.8 17.0 Short term borrowings 84.8 89.0 (4.2) Other assets 7.1 6.4 0.7 Trade and other payables 39.1 39.3 (0.2) Bank deposits 18.9 23.3 (4.4) Other current liabilities 10.1 11.2 (1.1) Current Assets 164.9 159.3 5.6 Current liabilities 134.0 139.5 (5.5) 263.9 241.5 22.4 Total Equity and Liabilities. 263.9 241.5 22.4 Total Assets On the 27 September 2021, Iceland. Seafood acquired 85% of the share capital of Ahumados Dominguez (AD) in Spain. Acquisition price was €12.4m, resulting in provisional goodwill of €10m, Inventories are €7.7m lower than at year beginning, partly as a result of increased sales. Inventory has decreased by €9.9m during Q3, thereof by €9.1m in IS-Iberica, Trade receivables €17.0m higher than at beginning of the year, reflecting increased sales. At end of September, 84% of Group. receivables are insured, AD receivables are still not insured. (Without AD the ratio is 87%) Net debt at end of September was €102.8m which is €14.3m higher than at the beginning of the year primarily due to acquisition of AD, Cash position is still strong, particularly in IS-Iberica, 14 Private placement of ISK3.4bn (€23.1m) 4 years unsecured bond completed in June. The issuance marks a milestone for the Icelandic Capital Market. The bond is listed on Nasdaq Iceland, Total equity of €88.7m at end of September, has increased by €13.4m from year beginning, resulting in equity ratio of 33.6% compared to 31.7% at end of Q2. Two offerings of 6 months bills for ISK1.5bn each completed in the 9M 2021. Total fixed amount of bills at end of number of shares. Total proceeds was September amounts to €20.9m, Issuance of new shares in relation to the acquisition of AD was 1,5% of outstanding Group funding headroom (including bank deposits) is around €54m at end of September, €4,5m.
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