Announcement View
Company AS MERKO EHITUS
Type Company Release
Category Management interim statement or quaterly financial report
Publicize date 08 Aug 2024 08:00:00 +0300
Attachments
Merko_Ehitus_2024_6M_interim_report.pdf
Merko_Ehitus_2024_6k_vahearuanne.pdf
Languages
Kell English
Currency
Title 2024 6 months and II quarter consolidated unaudited interim report
Content
COMMENTARY FROM MANAGEMENT

Merko Ehitus revenue for the 6 months of 2024 was EUR 204 million and net profit
was  EUR 17.5 million. Second-quarter  revenue was EUR  122 million; net profit,
EUR  13.1 million.  The  lower  volumes  from  real estate development have been
compensated  by higher sales of construction services, which made up nearly 90%
of revenue in the first half-year.

Considering  general sentiment on the construction and real estate market, Merko
Ehitus  management were  satisfied with  second quarter  and first half of 2024
results.  According to the management of Merko Ehitus, group has managed well in
the  changed  market  situation.  Profitability  for  the half-year has declined
compared  to last  year due  to the  decrease in  the share  of the  real estate
development  business. Orders are dramatically down in road construction. In the
group  at large,  this does  not constitute  a business  area with  too great an
impact.  To sum up, Merko construction  service portfolio continues to be strong
and  apartment sales in Q2 grew somewhat. Hopefully, the market trough is behind
us.

The  private  sector's  outlook  on  the  future  and  investing has become more
positive  over  the  last  year  and  orders for construction service have grown
somewhat.  Contracts for defence infrastructure  and civil engineering also help
offset  the dearth of the usual orders  from the public sector. Merko group home
markets are acting in very different ways. Lithuania stands out with its clearly
distinct  government support  for the  economy and  the resulting  high consumer
confidence  and private  sector appetite  for investment,  which towers over the
others.  Since the total volumes on the  market are still down from the all-time
peak,  competition  between  providers  is  high  and margins on contracts being
concluded  are very low. It is still  a good time to order construction service.
Merko  decision to exit the Norwegian market  also stems from our adjustments to
the  new  circumstances.  The  Norwegian  construction  market, like that of the
Nordics  as a  whole, is  in the  throes of  the effects  of inflation,  all too
familiar to us as well, and there are no grounds to expect a rapid improvement.

In the first six months of 2024, Merko entered into new contracts worth EUR 140
million and the secured order-book grew by the end of H1 to EUR 438 million. The
largest  new contracts  in Q2  were construction  of wind farm infrastructure in
Telshiai  and additional work on NATO  training centre infrastructure in Pabrade,
Lithuania;  in Latvia, the establishment of  Ignitis solar park; and in Estonia,
additional work on the construction of Arter Quarter, construction of Putukaväil
in Tallinn and Tallinn city road maintenance.

In  Q2  2024, the  largest  projects  under  construction  were  the TKM Group's
logistics  centre, and  the Hampton  by Hilton  and Hyatt hotel buildings, Arter
Quarter,  Estonian Defence Forces  buildings on Ämari  base, a tram line between
Old  City Harbour  and Rail  Baltica Ülemiste  passenger terminal  and the first
stage   of   Ülemiste  multimodal  transport  junction  and  the  Tõdva  highway
overpasses,  also  for  Rail  Baltica.  In  Lithuania,  the largest construction
projects  were  infrastructure  works  in  the  regions of Kelm? and Pag?giai, a
substation  in Kelm? and buildings and  infrastructure for various NATO training
centres.

In the first six months of 2024, Merko delivered 120 apartments and 9 commercial
units to buyers, invested a total of EUR 21.3 million into development projects.
As  of the end of  H1, the group companies  had 671 unsold apartments which were
either  ready or  under construction,  and 81 apartments  covered by preliminary
sale  contracts. Merko launched construction and sales of four new projects this
year:  a new  stage of  Veerenni in  Tallinn, Õielehe  in Jüri,  a new  stage of
Erminurme  in Tartu,  and Lucavsala  in Riga.  The largest  development projects
under  construction  were  Uus-Veerenni,  Noblessner  and  Lahekalda in Tallinn,
Erminurme in Tartu; Viesturdarzs, Mezhpilseta and Magnolijas in Riga and Vilneles
Skverai in Vilnius.

OVERVIEW OF THE II QUARTER AND 6 MONTHS RESULTS

PROFITABILITY
2024 6 months'  pre-tax profit  was EUR  18.3 million and  Q2 2024 was EUR 13.1
million  (6M  2023: EUR  20.2 million  and  Q2 2023 was EUR 14.1 million), which
brought the pre-tax profit margin to 9.0% (6M 2023: 9.3%).
Net  profit attributable to shareholders  for 6 months 2024 was EUR 17.5 million
(6M   2023: EUR  19.4 million)  and  for  Q2  2024 net  profit  attributable  to
shareholders  was  EUR  13.1 million  (Q2  2023: EUR 13.6 million). 6 months net
profit margin was 8.6% (6M 2023: 8.9%).

REVENUE
Q2 2024 revenue was EUR 122.4 million (Q2 2023: EUR 141.6 million) and 6 months'
revenue  was EUR  203.6 million (6M  2023: EUR 217.3 million). 6 months' revenue
decreased by 6.3% compared to same period last year. The share of revenue earned
outside Estonia in 6 months 2024 was 57.9% (6M 2023: 30.6%).

SECURED ORDER BOOK
As  of 30 June  2024, the group's  secured order  book was EUR 437.5 million (30
June   2023: EUR   418.2 million).  In  6 months  2024, group  companies  signed
contracts in the amount of EUR 139.5 million (6M 2023: EUR 254.8 million). In Q2
2024, new contracts were signed in the amount of EUR 129.0 million (Q2 2023: EUR
84.4 million).

REAL ESTATE DEVELOPMENT
In  6 months 2024, the group sold a  total of 120 apartments; in 6 months 2023,
the  group sold 512 apartments.  The group earned  a revenue of EUR 21.3 million
from  sale of own developed apartments  in 6 months 2024 and EUR 80.5 million in
6 months  2023. In Q2  of 2024 a  total of  61 apartments were sold, compared to
367 apartments in Q2 2023, and earned a revenue of EUR 10.6 million from sale of
own developed apartments (Q2 2023: EUR 61.2 million).

CASH POSITION
At  the end of the reporting period, the  group had EUR 44.2 million in cash and
cash  equivalents,  and  equity  of  EUR  206.5 million (49.4% of total assets).
Comparable figures as of 30 June 2023 were EUR 9.8 million and EUR 186.0 million
(51.3%  of total assets), respectively. As of 30 June 2024, the group's net debt
was negative EUR 10.9 million (30 June 2023: positive EUR 68.0 million).

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
unaudited
in thousand euros

                               2024      2023        2024        2023      2023
                           6 months  6 months  II quarter  II quarter 12 months

 Revenue                    203,568   217,347     122,383     141,596   466,304

 Cost of goods sold       (179,859) (191,528)   (107,558)   (125,752) (401,267)

 Gross profit                23,709    25,819      14,825      15,844    65,037



 Marketing expenses         (2,293)   (2,095)     (1,225)     (1,018)   (4,312)

 General and
 administrative expenses    (8,630)   (8,261)     (4,488)     (4,296)  (19,423)

 Other operating income       4,393     2,778       3,069       1,961     4,171

 Other operating expenses   (2,466)     (147)     (1,513)        (85)     (991)

 Operating profit            14,713    18,094      10,668      12,406    44,482



 Finance income/costs         3,595     2,126       2,438       1,735     7,500

 incl. finance
 income/costs from joint
 ventures                     3,655     3,819       2,087       2,539    10,220

 interest expense           (1,116)   (1,337)       (461)       (682)   (2,697)

 foreign exchange gain
 (loss)                        (56)     (290)         134        (80)     (153)

 other financial income
 (expenses)                   1,112      (66)         678        (42)       130

 Profit before tax           18,308    20,220      13,106      14,141    51,982



 Corporate income tax
 expense                      (863)     (929)        (45)       (637)   (6,081)



 Net profit for financial
 year                        17,445    19,291      13,061      13,504    45,901

 incl. net profit
 attributable to equity
 holders of the parent       17,479    19,450      13,052      13,570    46,048

 net profit attributable
 to non-controlling
 interest                      (34)     (159)           9        (66)     (147)



 Other comprehensive
 income, which can
 subsequently be
 classified in the income
 statement

 Currency translation
 differences of foreign
 entities                        24        72        (82)          19      (41)

 Comprehensive income for
 the period                  17,469    19,363      12,979      13,523    45,860

 incl. net profit
 attributable to equity
 holders of the parent       17,501    19,490      12,975      13,580    45,993

 net profit attributable
 to non-controlling
 interest                      (32)     (127)           4        (57)     (133)

 Earnings per share for
 profit attributable to
 equity holders of the
 parent (basic and
 diluted, in EUR)              0.99      1.10        0.74        0.77      2.60

CONSOLIDATED STATEMENT OF FINANCIAL POSITION
unaudited
in thousand euros

                                               30.06.2024 30.06.2023 31.12.2023

 ASSETS

 Current assets

 Cash and cash equivalents                         44,180      9,795     77,330

 Trade and other receivables                       94,401     68,627     68,754

 Prepaid corporate income tax                         310        146          2

 Inventories                                      200,768    216,142    195,435

                                                  339,659    294,710    341,521

 Non-current assets

 Investments in joint ventures                     22,570     15,514     21,915

 Other shares and securities                           80         80         80

 Other long-term loans and receivables             20,057     21,457     24,490

 Deferred income tax assets                         6,077      1,044      3,298

 Investment property                               12,674     11,435     16,823

 Property, plant and equipment                     16,648     17,640     16,613

 Intangible assets                                    488        582        520

                                                   78,594     67,752     83,739



 TOTAL ASSETS                                     418,253    362,462    425,260



 LIABILITIES

 Current liabilities

 Borrowings                                         5,840     39,783     19,673

 Payables and prepayments                         153,595     83,889    133,898

 Income tax liability                               5,971      1,419      4,260

 Short-term provisions                             12,301      9,805     10,451

                                                  177,707    134,896    168,282

 Non-current liabilities

 Long-term borrowings                              27,426     37,965     35,142

 Deferred income tax liability                      1,626      1,774      4,441

 Other long-term payables                           5,135      2,472      5,495

                                                   34,187     42,211     45,078



 TOTAL LIABILITIES                                211,894    177,107    213,360



 EQUITY

 Non-controlling interests                          (187)      (622)      (155)

 Equity attributable to equity holders of the
 parent

 Share capital                                      7,929      7,929      7,929

 Statutory reserve capital                            793        793        793

 Currency translation differences                   (816)      (743)      (838)

 Retained earnings                                198,640    177,998    204,171

                                                  206,546    185,977    212,055

 TOTAL EQUITY                                     206,359    185,355    211,900



 TOTAL LIABILITIES AND EQUITY                     418,253    362,462    425,260

Interim  report is attached to the announcement  and is also published on NASDAQ
Tallinn and Merko's web page (group.merko.ee (https://group.merko.ee/en/)).

Urmas Somelar
Head of Finance
AS Merko Ehitus
+372 650 1250
urmas.somelar@merko.ee (mailto:urmas.somelar@merko.ee)

AS Merko Ehitus (group.merko.ee (https://group.merko.ee/en/)) group companies
develop real estate and construct buildings and infrastructure. We create a
better living environment and build the future. We operate in Estonia, Latvia
and Lithuania. As at the end of 2023, the group employed 635 people, and the
group's revenue for 2023 was EUR 466 million.