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Investor Presentaiton

ISI ICELAND SEAFOOD Q4 2020 Results Presentation to Investors and Analysts Increase in total assets reflecting investments during the year and higher inventory level € m's Fixed assets Leased assets Intangible assets 31.12.2020 31.12.2019 Variance € m's 31.12.2020 31.12.2019 Variance 24.6 17.6 7.0 Total Equity 75.3 80.2 (4.9) 1.7 2.7 (1.0) Thereof minority interest 0.1 3.8 (3.7) 52.7 44.7 8.0 Long term borrowings. 22.8 8.0 14.8 Deferred tax/other 3.1 3.1 Lease liabilities 1.4 2.1 (0.7) Non Current Assets 82.1 68.1 14.0 Obligations/Deferred tax 2.5 2.1 0.4 Inventory 80.9 65.1 15.8 Non Current Liabilities 26.7 12.2 14.5 Trade and other receivables 48.8 62.3 (13.5) Short term borrowings 89.0 67.2 21.8 Other assets 6.4 4.4 2.0 Trade and other payables 39.3 42.2 (2.9) Bank deposits 23.3 9.6 13.7 Other current liabilities 11.2 7.6 3.6 Current Assets 159.4 141.4 18.0 Current liabilities 139.5 117.0 23.5 241.5 209.5 32.0 Total Equity and Liabilities 241.5 209.5 32.0 Total Assets Increase in inventories of €15.8m from year beginning, but €8.7m decrease from mid year, Inventories in S-Europe have decreased by €16m in the 2H of the year. At the same time inventories in N-Europe have increased by €9.9m, driven by UK Growth and Brexit uncertainties around year end, Decrease in accounts receivables reflecting lower sales. Collections have remained good during the year. Net debt at year end of €88.5m increased by €23m during the year, driven by investments and higher Net Working Capital New funding of €18.4m raised with Total equity of €75.3m at year end, auction of 6-month bills September and November. Long term funding in Spain of €17m completed in April and further short term lines of €13m secured in Q3 and Q4. Group funding headroom (including bank deposits) in excess of €50m at end of December. resulting in equity ratio of 31.2%. Difference between acquisition price and book value of minority shares in Havelok and Oceanpath treated as a reduction in shareholders equity in accordance with IFRS 5, but not as an increase in Goodwill. This is the main reason for reduction in equity. 14
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