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Investor Presentaiton

ISI ICELAND SEAFOOD Q1 2023 Presentation to Investors and Analysts Strong sales of IS Iberica in Q1. The steep increase in salmon prices negatively impacted profit margins of the division Q1 22 € m's Q1 23 Sales 66.0 54.1 Net margin 6.4 7.3 Normalised EBITDA 1.8 3.2 Normalised PBT* 1.0 2.6 *Normalised PBT represents Profits before tax before allowing for significant items. > VA S-Europe > VA N-Europe > Sales & Distribution 22% sales growth driven by Normalised PBT of €1.0m, strong sales in March • • • Significant fluctuations in sales since the back end of 2022, March was a record sales month for IS Ibérica, driven by strong sales of Argentinean shrimp and Cod products in the weeks before Easter (the lent). Sales of Ahumados Domínguez were up 16% from Q1 22, driven by price increases, Sales have declined in the weeks. post-Easter, partly explained by seasonality. The outlook for tourism season in Spain is good, which should positively impact sales, down €1.6m from Q1 2022 • Overall good results of IS Ibérica, driven by strong sales, especially in March. Margins were lower than at the same time last year due to cost increases and challenging market conditions, Production of shrimp at Achernar was 1,728MT compared to 1,001MT in Q1 last year, but margins were negatively impacted by difficult market situation and price decreases. The squid season was disappointing due to low catches, Q1 was difficult for Ahumados Domínguez 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. 11
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