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Investor Presentaiton

ICELAND ISI SEAFOOD Q3 2023 Presentation to Investors and Analysts High volatility and diminishing consumer purchasing power negatively affected Iceland Seafood's operation in Q3 Price adjustments are taking place which are painful in the short term but create a basis for healthier long-term demand • . Salmon prices levelled off in Q3 which had positive impact on operations in Ireland, although prices remained higher than in Q3 2022. Prices have remained stable in October and November, outlook for Christmas sales in Ireland and Ahumados Dominguez in Spain is good. Actions have been taken to mitigate impact of price fluctuation in 2024, Sales in Q3 impacted by declining consumer purchasing power and unusually warm weather in S-Europe. Prices of various whitefish and shellfish species have come down, some significantly. This has led to unusually low margins and inventory write offs in some instances. Inventory turnover has decreased, which has led to increased costs of inventories, Finance costs have increased, credit controls are increasingly important and need constant focus. Permission to the board to issue 200m new shares approved by shareholders meeting in October, After the sale of ISUK, the Group is operating Value-added activities with strong positions in their markets, and should deliver good profits going forward, 12 11 10 9 8 7 6 5 4 Salmon prices levelled off in Q3 but at higher level than last year 3 Jan Feb March April May June July Agu Sept Okt Nov Dec 2021 2022 2023 .....2023 (Forecast) 6% 5% 4% Source:www.fishpool.eu 3M Euribor currently at 3.98%, FV rate close to 3.1% for Q4 24 • 3% The operation of Iceland Seafood is well-balanced and in good position with its solid sourcing base and value-added operations close to key markets. 2% 3 1% 0% Jan-08 Oct-08 Jul-09 Apr-10 Jan-11 Oct-11 Jul-12 Apr-13 Jan-14 Oct-14 Jul-15 Apr-16 Jan-17 Oct-17 Jul-18 Apr-19 Jan-20 Oct-20 Jul-21 Ap 22 Jan-23 Oct-23 Jul-24 Apr-25 -2%
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