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Investor Presentaiton

ISI ICELAND SEAFOOD Q3 2020 Results Presentation to Investors and Analysts Total assets down €8m from end of June, driven by reduction in inventory € m's Fixed assets Leased assets Intangible assets 30.9.2020 31.12.2019 Variance € m's 30.9.2020 31.12.2019 Variance 21.6 17.6 4.0 Total Equity 82.4 80.2 2.2 1.7 2.7 (1.0) Thereof minority interest. 4.2 3.8 0.4 48.3 44.7 3.6 Long term borrowings 22.4 8.0 14.4 Deferred tax/other 3.1 3.1 0.0 Lease liabilities 1.4 2.1 (0.7) Non Current Assets 74.7 68.1 6.6 Obligations/Deferred tax 1.7 2.1 (0.4) Inventory 78.2 65.1 13.1 Non Current Liabilities 25.5 12.2 13.3 Trade and other receivables 51.4 62.3 (10.9) Short term borrowings 76.9 67.2 9.7 Other assets 5.9 4.4 1.5 Trade and other payables 35.1 42.2 (7.1) Bank deposits and cash 14.1 9.6 4.5 Other current liabilities 5.8 7.7 (1.9) Current Assets 149.7 141.4 8.2 Current liabilities 117.8 117.1 0.7 Assets classified as held for sale Total Assets 5.2 5.2 Liabilities assets held for sale 3.9 3.9 229.6 209.5 20.1 Total Equity and Liabilities. 229.6 209.5 20.1 Stock level in S-Europe division has reduced by €15.2m during Q3 with higher sales. At the same time inventories in N-Europe division increased by €7.5m driven by new retail sales in UK and build up of Christmas stock in Ireland. Following the decission to sell Ecomsa its assets are classified as held for sale at 30.9.2020. Net debt at end of September of €85.2m were €19.6m higher than at year beginning, driven by higher stock levels, investments in UK and acquisition of Elba. Equity ratio of 36% compared to 38% at year beginning. New funding of €8.9m raised with Tightening of risk management auction of 6-month bills in Iceland at end of September. Group funding headroom (including cash) of €42m at end of September. controls, especially around receivables and inventories. Receivables contract in line with lower revenues. Around 82% of receivables credit insured at end of September. Inventories consist of frozen and salted products with long shelf life. 13
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