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Investor Presentaiton

ISI ICELAND SEAFOOD Q2 2020 Results Presentation to Investors and Analysts Q2 results marked by Covid19 impacts. Sales started to recover from June € m's Q2 20 Q2 19 1H 20 1H 19 Sales 22.4 47.0 65.4 97.0 Net margin 1.8 4.9 7.0 10.8 Normalised EBITDA (0.6) 2.0 1.8 4.9 Normalised PBT* (1.4) 1.6 0.3 3.8 * Normalised PBT represents Profits before tax before allowing for significant items. 7 SALES PRICE ARGENTINIAN SHRIMP (€/KG) 2019 2020 6,4 6,4 6,4 6,3 6,3 6,5 6,8 6 5,5 5 4,5 5,92 5,28 5,13 5,14 5,02 5,56 =2 6,2 6 5,43 5,67 4 Jan Feb March April May June July August 1H 2020 sales down 33% on prior year • • . Significant reduction in sales from Mid March due to lockdown restrictions, which heavily impacted the HORECA sector, Lent season and Easters normally an important sales period, Good sales growth to customers within retail and strong fishing of squid in Argentina helped in the difficult situation, Sales started to recover with easing of restrictions in June. IS Iberica sales in July only 15% down on sales same time last year and sales in August are recovering as well, Although Outlook for the 2H of the year remains uncertain, current sales trend is a positive sign. > VA S-Europe > VA N-Europe > Sales & Distribution 1H Normalised PBT of €0.3m Weaker sales a key explanation for reduction in profits during 1H 2020 and loss in Q2, Production of Argentinian shrimp during 1H 2020 increased by over 40% from prior year. Margin were negatively impacted by price reduction, In addition to weaker sales, Covid19 has negatively impacted margins in the period with declining seafood prices and increased complexity of supply chains, Cost synergies from the merger delivering a €0.9m reduction in operating cost on a like for like basis (excluding Elba), Operation of Ecomsa and Elba reduced to minimal level from mid March to end of May as a response to Covid19 impact on demand. 10
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