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Investor Presentaiton

ISI ICELAND SEAFOOD Q2 2021 Presentation to Investors and Analysts Private placement of ISK3.4bn, 4 year unsecured bond completed in Q2 further improves funding flexibility and headroom € m's € m's Fixed assets Leased assets Intangible assets 30.6.2021 31.12.2020 Variance 30.6.2021 31.12.2020 Variance 26.6 24.6 2.0 Total Equity 78.9 75.3 3.6 1.7 1.7 Thereof minority interest 0.1 0.1 52.6 52.7 (0.1) Long term borrowings 38.2 22.8 15.4 Deferred tax/other 3.3 3.1 0.2 Lease liabilities 1.3 1.4 (0.1) Non Current Assets 84.2 82.1 2.1 Obligations/Deferred tax 2.6 2.5 0.2 Inventory 83.1 80.9 2.2 Non Current Liabilities 42.2 26.7 15.5 Trade and other receivables 60.6 48.8 11.8 Short term borrowings 73.4 89.0 (15.5) Other assets 8.0 6.4 1.6 Trade and other payables 46.5 39.3 7.2 Bank deposits 13.3 23.3 (10.0) Other current liabilities 8.1 11.2 (3.1) Current Assets 165.0 159.3 5.6 Current liabilities 128.1 139.5 (11.4) 249.2 241.5 7.7 Total Equity and Liabilities 249.2 241.5 7.7 Total Assets Inventories €2.2m higher than at year beginning due to seasonality but have decreased by 6.8m during Q2. Inventories have come down both in UK and Spain in the quarter, but are still higher than normal, Net debt at end of June €98.3m, €9.8m higher than year beginning driven by higher receivables due to improved sales, Cash position is normalizing with deposits in Spain being utilized in the Trade receivables €11.8m higher than at operation, beginning of the year, reflecting increased sales. Collections remains good, around 90% of Group receivables insured at end of June, deposits) is around €62m at end of June, Private placement of ISK3.4bn (€23.1m) 4 Group funding headroom (including bank years unsecured bond completed in June. The issuance marks a milestone for the Icelandic Capital Market. The bond is listed on Nasdaq Iceland, Two offerings of 6 months bills for ISK1.5bn each completed in the 1H 2021. Total fixed amount of bills at end of June. amounts to €19.4m, Total equity of €78.9m at end of June, has increased by €3.6m from year beginning, resulting in equity ratio of 31.7%. 15
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