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Investor Presentaiton

. ICELAND ISI SEAFOOD Q3 2023 Presentation to Investors and Analysts Outlook range for Normalised PBT revised to €0.5- 2.0m, 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 throughout the year. In the long run these price adjustments will create healthier demand which Iceland Seafood will benefit from, Group results are influenced by various external factors such as: • • Salmon prices have been stable in Q3 after high prices during. 1H of the year. Actions have been taken to mitigate impact of potential steep price increases in 2024, . Q4 is a key trading period for Iceland Seafood, with Christmas sales of smoked salmon, the summer production season for Argentinean shrimp starting at end of November and seasonal peak in cod sales at IS Iberica in October and November. The annual profitability therefore depends largely on the outcome in Q4, and especially in December, Outlook range for Normalised PBT of €0.5-2.0m for 2023;, 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 2,0 0,5 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 12
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