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Investor Presentaiton

• • • ICELAND ISI SEAFOOD 1H 2023 Presentation to Investors and Analysts Outlook range for Normalised PBT revised to €2.0- 5.0m, excluding impacts from IS UK operation As the IS UK operation is classified as discontinued, the results from that operation have been excluded from both historical numbers and outlook range, Prices of various whitefish and shellfish species have declined during this year. This has impacted margins, especially of IS Iberica, and will continue to do so at least in Q3. In the long run these price adjustments will create healthier demand which Iceland Seafood will benefit from, Salmon prices remained high in Q2 but have levelled off in Q3. Outlook for the important Christmas season in Ireland and at Ahumados Dominguez is good, Q4 is a key trading period for Iceland Seafood, with Christmas sales of smoked salmon, the summer production season for Argentinean shrimp starting in November and seasonal peak in cod sales at IS Iberica in October and November, After a disruptive period during the last three years, it is likely that production will move closer to home. Iceland Seafood is in an excellent position to benefit from this development with its value- added production facilities in Europe, Investments in automation and energy-saving projects are being implemented to address the difficult labour market and improve efficiency. These investments have a short payback time, Outlook range for Normalised PBT of €2.0-5.0m for 2023; the higher end assumes that economic conditions will improve in the year's second half, leading to improved sales and margins, Group results are influenced by various external factors such as: • • Fishing and quota changes, as well as price development and the ability to pass on price changes in the value chain, Changes in underlying global economic conditions, currency rates, import duty rates, access and cost of labour, competition and consumer behaviours, Political uncertainty and geopolitical turmoil. The current war between Russia and Ukraine and further sanctions and tariffs on Russian products, with repercussions, 2,4 2,0 2,0 0,4 2014 2015 2016 2017 4,8 2018 9,9 Full year Normalised PBT* (m's) 7,5 19,5 12,4 5,0 2,0 2019 2020 2021 2022 2023 * Normalised PBT excluding UK operation for the whole period The Group is in a strong position to reach its target of 4% of turnover in Normalised PBT 13
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