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Investor Presentaiton

✓ Group's Historical Financial Statements Consolidated Income Statement Amounts in € thousands Revenue Cost of sales Gross profit 91,358 (69,348) Q2 2023 Q2 2022 H1 2023 rest. 76,733 (56,722) H1 2022 Other income 22,010 1,439 20,011 181,166 (137,272) 43,894 137,145 (102,976) 34,169 Q1 2023 89,808 (67,924) 21,884 Q1 2022 60,411 (46,254) 14,157 FY 2022 rest. 314,720 (240,707) FY 2021 177,955 (137,470) 74,014 40,485 FY 2020 173,853 (134,190) 39,662 629 1,973 1,298 534 669 2,926 12,870 2,579 Selling and distribution expenses (5,706) (5,252) (10,998) (9,953) (5,292) (4,701) (21,158) (14,424) (13,644) Administrative expenses (5,718) (5,562) (13,150) (10,408) (7,432) (4,707) (28,841) (14,978) (11,845) Research and development expenses (1,815) (1,600) (3,460) (2,973) (1,645) (1,373) (6,254) (6,012) (5,539) Other expenses (469) (201) (594) (428) (125) (227) (3,771) (3,323) (731) Litigation and restructuring expenses 0 0 0 0 0 0 0 (1,059) Result from associated companies 0 0 0 0 0 0 0 418 362 + Depreciation amortization and impairment EBITDA 3,967 3,533 7,706 6,771 3,738 3,238 14,408 11,722 10,273 13,708 11,557 25,370 18,475 11,662 7,056 31,324 26,758 20,058 - Depreciation amortization and impairment EBIT (3,967) (3,533) (7,706) (6,771) (3,738) 9,741 8,025 17,665 11,704 7,924 (3,238) 3,818 (14,408) (11,722) (10,273) 16,916 15,036 9,787 Financial income Financial expenses 338 (1,374) 67 365 195 27 128 76 130 66 (4,083) (3,041) (5,371) (1,666) (1,288) (8,573) (2,881) (3,384) Result from associated companies 0 46 0 46 125 Net finance costs (1,036) (3,970) (2,675) (5,130) (1,639) (1,160) (8,372) (2,750) (3,318) Profit (Loss) before tax 8,705 4,054 14,990 6,574 6,285 2,658 8,545 12,287 6,469 Income tax expense (1,247) (1,201) (2,731) (1,799) (1,484) (598) (3,563) (2,246) (1,024) Profit (Loss) 7,458 2,853 12,259 4,775 4,801 2,060 4,982 10,041 5,445 Profit (Loss) attributable to: Owners of the Company 7,424 2,337 11,790 4,226 4,366 2,042 4,195 9,228 5,148 Non-controlling interests Total Profit (Loss) 34 7,458 516 469 548 435 18 787 813 297 2,853 12,259 4,775 4,801 2,060 4,982 10,041 5,445 Earnings (loss) per share: Basic and diluted 0.41 EBITDA 13,708 0.16 11,557 0.67 0.29 0.26 0.12 0.28 0.63 0.35 25,370 18,475 11,662 7,056 31,324 26,758 20,060 Adjustments for: LT Management participation plan (1,214) 647 630 1,294 1,844 509 7,930 1,518 TAG UK Step acquisition 0 0 0 0 0 0 0 (6,623) Restructuring 0 0 0 0 0 0 0 250 Others 0 0 0 0 0 0 0 159 Adjusted EBITDA 12,494 12,204 26,000 19,769 13,506 7,565 39,254 21,812 20,310 29 AUSTRIACARD HOLDINGS
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