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Investor Presentaiton

ISI ICELAND SEAFOOD Q3 2023 Presentation to Investors and Analysts Group results affected by adverse performance of VA S-Europe division and costs associated with the divestment of IS UK € m's Q3 23 Q3 22 9M 23 9M 22 Sales 95.8 108.3 318.1 315.6 Net margin 7.6 13.7 24.5 33.0 Normalised EBITDA 1.2 7.1 4.7 13.0 Normalised PBT* (1.1) 5.3 (1.9) 8.7 Net Loss (5.5) (2.2) (20.7) (5.0) *Normalised PBT represents Profits before tax before allowing for significant items and discontinued operations. Group sales in 9M 23 of €318.1m, up 1% on 9M 22 Sales in Q3 12% down on same period last year, mainly due to lower sales in the VA S-Europe division, Difficult economic situation is impacting demand. Unusually warm. weather in S-Europe during the summer also had a negative impact, Sales in S-Europe has improved in October and November, partly driven by promo activities and price reductions, Normalised PBT reduced by €10.6m from 9M 22 . • Lower sales and declining margins in S- Europe significantly impacted Group results in the period. At the same time VA N-Europe and S&D divisions are performing well, Higher debt levels and increased interest rates have significantly impacted finance costs, which is €1.8m higher for 9M 23 than same period last year, Normalised PBT negative by €1.9m in 9M 23, compared with positive €8.7m last year. Normalised PBT of the VA S- Europe division down €10.0m for 9M 23 compared to same period last year, Loss from discontinued operation (IS UK) for 9M 23 of €18.8m. Negative impact of discontinued operation in Q3 were €4.9m, • Net loss in 9M 23 was €20.7m, compared to €5.0m loss in 9M 22. 9
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