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Investor Presentaiton

ISI ICELAND SEAFOOD Q3 2023 Presentation to Investors and Analysts Profitability of the Irish operation has recovered after difficult start of the year > VA S-Europe > VA N-Europe > Sales & Distribution € m's Q3 23 Q3 22 9M 23 9M 22 Sales 12.6 12.1 39.0 37.8 Net margin 2.5 1.9 5.3 3.1 Normalised EBITDA 1.3 0.8 1.8 (0.2) Normalised PBT* 0.9 0.5 0.9 (1.0) • *Normalised PBT represents Profits before tax before allowing for significant items. 7 Sales were slightly up on 9M 22 in value terms but lower in volume • The same applied to sales in Q3, which were 4% up in value terms but c.a. 14% down in volume, Steep price increases overall have negatively impacted sales volumes of the Irish operation, Results in Q3 improved from the same period last year • Overall Grocery inflation in Ireland of⚫ c.a. 11%. Consumers are buying less, but price increases offset lower volumes impact. Price of salmon was stable in Q3, although at higher level than last year, Whitefish sourcing during the summer was challenging in all areas. Catches of the Irish fleet have reduced significantly post Brexit, Normalised PBT in Q3 of €0.9m was €0.4m better than the same time last year. 9M Normalised PBT of €0.9m. was €1.9m up on prior year, Production for Christmas is on track and pre-orders from customers are strong.
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