1H23 Results slide image

1H23 Results

1H23 RESULTS | 23 FEBRUARY 2023 Financial highlights OMNI BRIDGEWAY Highlights Financial results Portfolio performance . • Diverse sources of revenue from litigation completions, a secondary market sale, management fees, interest Net loss after tax of $30.1m, down $21.4m There is an estimated profit before tax of ~$33m inherent in the matters for which income is yet to be recognised at 31-Dec-22, which if unlocked prior to 1H23 period end would have resulted in a profit - satisfaction of the income recognition criteria may result in recognition of this profit in future periods Completions were modest with a number of protracted settlement mediations, albeit in advanced stages of litigation Impairment expense and adverse costs down 88% to $3.7m due to unusually high 1H22 impairments Costs consistent with growth targets Employee expenses up 29% with ~$7m of the change related to headcount growth to 214 (from 183 at 31-Dec-21) reflected in improved commitment levels, whist still achieving significant efficiency gains Corporate overheads reflect resumed levels of pre-COVID expenditure for certain categories, new operating locations and investment in marketing efforts Change $m 1H23 1H22 from 1H22 Consolidated Group grossed up to include all Funds at 100% Litigation investments proceeds 92.3 115.5 (20)% Third party income from sale of investment vehicle 86.6 Less third party interest of Fund 5 (18.2) Litigation investments proceeds Management fees 160.7 115.5 39% 3.5 3.2 6.0 8.4 170.2 127.1 9% (29)% 34% Interest revenue and other Total gross income and revenue Litigation investments costs derecognised (non-cash) (61.5) (70.6) (13)% Reclassification to share of income from associates (2.5) Third party share of sale of investment vehicle (86.6) Total income 19.6 56.5 (65)% Litigation investments - impairment and adverse costs (3.7) (31.0) (88)% Amortisation of litigation investments - claims portfolio (2.7) (2.4) 13% Employee expenses (39.0) (30.3) 29% Other expenses (17.5) (13.5) 29% Fair value adjustments of financial assets and liabilities 2.4 Profit/(loss) before tax (43.4) (18.3) 136% Income tax benefit / (expense) Profit/(loss) after tax 13.3 (30.1) 9.6 (8.7) 39% 242% 5 Strategy Annexure
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