AS-i PRFoods 2022/2023 majandusaasta 1. kvartali ja 3. kuu konsolideeritud
auditeerimata vahearuanne
JUHTKONNA KOMMENTAAR
2022. kalendriaastal on võõrandatud Soome ja Rootsi äriüksused. Esimene
tingituna jätkuvast kahjumlikkusest ning Rootsi eesmärgiga vähendada ettevõtte
võlakoormust. Eelmise aasta sama perioodiga võrreldes on suurim muutus biovarade
vähenemine tingituna Soome ja Rootsi kasvatuste müügist. Kalakasvastuse
tulemustes tuleb arvestada, et kalade müügi lükkasime II kvartalisse ning
võrreldav on ainult biovarade muutus. Kalatoodete tootmine oli kogu turu
üleüldise nõudluse olulisest vähenemisest tingituna madalam ning see väljendub
ka tulemustes. I kv nägime tooraine odavnemist, nõudlus toodete järgi on
taastumas, kuid kogu tarbmine on riigiti vähem 30-50%. Suurbritannia üksus
toimib taas vastavalt plaanidele, kuid Soome allhanke vähenemine mõjutas
negatiivselt Saare Kala Tootmine OÜ tulemusi. Rootsi kalakasvatuse müük toimus I
kvartali lõpus, vastavalt lepingutingimustele toimub ostuhinna osaline tasumine
2023. aasta jooksul. I kvartali erakordne kasum on tingitud Rootsi äriüksuse
müügist.
VÕTMENÄITAJAD
KASUMIARUANNE
+----------------------------+---------+---------+---------+---------+---------+
| |1kv | | 1kv| | 1kv|
|mln EUR |2022/2023|2021/2022|2021/2022|2020/2021|2020/2021|
+----------------------------+---------+---------+---------+---------+---------+
|Müügitulu | 4,6| 42,1| 14,2| 58,7| 18,5|
+----------------------------+---------+---------+---------+---------+---------+
|Brutokasum | 0,5| 3,1| 0,8| 5| 2|
+----------------------------+---------+---------+---------+---------+---------+
|EBITDA äritegevusest | -0,3| -1,7| -0,8| -1,2| 0|
+----------------------------+---------+---------+---------+---------+---------+
|EBITDA | -0,5| -2,1| 0,0| -1,3| -0,9|
+----------------------------+---------+---------+---------+---------+---------+
|EBIT | -0,8| -4,2| -0,7| -3,9| -1,4|
+----------------------------+---------+---------+---------+---------+---------+
|EBT | 0,9| -8,2| -0,6| -5| -1,8|
+----------------------------+---------+---------+---------+---------+---------+
|Puhaskasum (-kahjum) | 0,9| -8,2| -0,7| -5,2| -1,7|
+----------------------------+---------+---------+---------+---------+---------+
|Brutomarginaal | 11,1%| 7,44%| 5,4%| 8,50%| 10,80%|
+----------------------------+---------+---------+---------+---------+---------+
|Äritegevuse EBITDA marginaal| -6,9%| -4,06%| -5,5%| -2,10%| 0,10%|
+----------------------------+---------+---------+---------+---------+---------+
|EBITDA marginaal | -10,6%| -5,05%| -0,1%| -2,10%| -4,6%|
+----------------------------+---------+---------+---------+---------+---------+
|EBIT marginaal | -17,7%| -9,93%| -4,7%| -6,60%| -7,8%|
+----------------------------+---------+---------+---------+---------+---------+
|EBT marginaal | -19,0%| -19,52%| -4,6%| -8,50%| -9,80%|
+----------------------------+---------+---------+---------+---------+---------+
|Puhaskasumi marginaal | 18,8%| -19,37%| -5,2%| -8,80%| -9,20%|
+----------------------------+---------+---------+---------+---------+---------+
|Tegevuskulude suhtarv | -24,2%| -17,11%| 16,3%| 16,10%| 14,30%|
+----------------------------+---------+---------+---------+---------+---------+
BILANSS
+-------------+----------+----------+----------+----------+----------+
|mln EUR |30.09.2022|30.06.2022|30.09.2021|30.06.2021|30.09.2020|
+-------------+----------+----------+----------+----------+----------+
|Netovõlgnevus| 18,8| 24,7| 24,2| 20,9| 21,5|
+-------------+----------+----------+----------+----------+----------+
|Omakapital | 8,0| 8,1| 14,9| 15,8| 18,5|
+-------------+----------+----------+----------+----------+----------+
|Käibekapital | 0,7| -3,2| -2,6| -2,9| -4,4|
+-------------+----------+----------+----------+----------+----------+
|Varad | 33,1| 38,9| 56,0| 55,3| 57,4|
+-------------+----------+----------+----------+----------+----------+
Likviidsuskordaja 1,1x 0,7x 0,9x 0,9x 0,8x
+--------------------------+--------+--------+--------+--------+-------+
| Omakapitali suhtarv | 24,1% | 20,7% | 26,7% | 28,6% | 32,3% |
+--------------------------+--------+--------+--------+--------+-------+
| Finantsvõimendus | 70,2% | 75,4% | 61,8% | 56,9% | 53,7% |
+--------------------------+--------+--------+--------+--------+-------+
| Võlakordaja | 0,8x | 0,8x | 0,7x | 0,7x | 0,7x |
+--------------------------+--------+--------+--------+--------+-------+
| Netovõlg / EBITDA äriteg | -59,3x | -14,5x | -14,3x | -16,9x | 12,8x |
+--------------------------+--------+--------+--------+--------+-------+
| Omakapitali tootlus | 7,6% | -68,5% | -26,7% | -28,7% | -7,0% |
+--------------------------+--------+--------+--------+--------+-------+
| Varade tootlus | 2,0% | -17,3% | -7,9% | -9,1% | -2,4% |
+--------------------------+--------+--------+--------+--------+-------+
Konsolideeritud finantsseisundi aruanne
+-------------------------------------+------------+------------+------------+
| Tuhandetes eurodes | 30.09.2022 | 30.09.2021 | 30.06.2022 |
+-------------------------------------+------------+------------+------------+
| VARAD | | | |
+-------------------------------------+------------+------------+------------+
| Raha ja ekvivalendid | 345 | 748 | 110 |
+-------------------------------------+------------+------------+------------+
| Nõuded ja ettemaksed | 4 811 | 3 231 | 2 567 |
+-------------------------------------+------------+------------+------------+
| Varud | 2 102 | 5 638 | 2 196 |
+-------------------------------------+------------+------------+------------+
| Bioloogilised varad | 955 | 7 746 | 3 003 |
+-------------------------------------+------------+------------+------------+
| Käibevara kokku | 8 213 | 17 363 | 7 876 |
+-------------------------------------+------------+------------+------------+
| | | | |
+-------------------------------------+------------+------------+------------+
| Edasilükkunud tulumaksuvara | - | 38 | 93 |
+-------------------------------------+------------+------------+------------+
| Pikaajalised finantsinvesteeringud | 304 | 305 | 229 |
+-------------------------------------+------------+------------+------------+
| Materiaalne põhivara | 7 169 | 14 897 | 8 882 |
+-------------------------------------+------------+------------+------------+
| Immateriaalne vara | 17 400 | 23 368 | 21 837 |
+-------------------------------------+------------+------------+------------+
| Põhivara kokku | 24 873 | 38 608 | 31 041 |
+-------------------------------------+------------+------------+------------+
| VARAD KOKKU | 33 086 | 55 971 | 38 917 |
+-------------------------------------+------------+------------+------------+
| | | | |
+-------------------------------------+------------+------------+------------+
| KOHUSTUSED JA OMAKAPITAL | | | |
+-------------------------------------+------------+------------+------------+
| Intressikandvad kohustused | 3 562 | 6 521 | 7 094 |
+-------------------------------------+------------+------------+------------+
| Võlad ja ettemaksed | 3 965 | 13 219 | 3 978 |
+-------------------------------------+------------+------------+------------+
| Sihtfinantseerimine | - | 207 | 0 |
+-------------------------------------+------------+------------+------------+
| Lühiajalised kohustused kokku | 7 527 | 19 947 | 11 072 |
+-------------------------------------+------------+------------+------------+
| | | | |
+-------------------------------------+------------+------------+------------+
| Intressikandvad kohustused | 15 592 | 18 411 | 17 725 |
+-------------------------------------+------------+------------+------------+
| Võlad ja ettemaksed | - | 0 | 204 |
+-------------------------------------+------------+------------+------------+
| Edasilükkunud tulumaksukohustus | 1 644 | 1 996 | 1 599 |
+-------------------------------------+------------+------------+------------+
| Sihtfinantseerimine | 342 | 695 | 265 |
+-------------------------------------+------------+------------+------------+
| Pikaajalised kohustused kokku | 17 578 | 21 102 | 19 792 |
+-------------------------------------+------------+------------+------------+
| KOHUSTUSED KOKKU | 25 105 | 41 049 | 30 865 |
+-------------------------------------+------------+------------+------------+
| | | | |
+-------------------------------------+------------+------------+------------+
| Aktsiakapital | 7 737 | 7 737 | 7 737 |
+-------------------------------------+------------+------------+------------+
| Ülekurss | 14 007 | 14 007 | 14 007 |
+-------------------------------------+------------+------------+------------+
| Oma aktsiad | - 390 | -390 | -390 |
+-------------------------------------+------------+------------+------------+
| Kohustuslik reservkapital | 51 | 51 | 51 |
+-------------------------------------+------------+------------+------------+
| Realiseerimata kursivahed | 394 | 447 | 839 |
+-------------------------------------+------------+------------+------------+
| Jaotamata kasum (kahjum) | - 14 043 | -7 641 | -14 391 |
+-------------------------------------+------------+------------+------------+
| Ettevõtte aktsionäridele kuuluv osa | 7 756 | 14 211 | 7 853 |
+-------------------------------------+------------+------------+------------+
| Mittekontrolliv osalus | 224 | 711 | 199 |
+-------------------------------------+------------+------------+------------+
OMAKAPITAL KOKKU 7 980 14 922 8 052
+--------------------------------+--------+--------+--------+
| OMAKAPITAL JA KOHUSTUSED KOKKU | 33 086 | 55 971 | 38 917 |
+--------------------------------+--------+--------+--------+
Konsolideeritud koondkasumiaruanne
+----------------------------------------------------+------------+------------+
|Tuhandetes eurodes |3k 2022/2023|3k 2021/2022|
+----------------------------------------------------+------------+------------+
|Müügitulud | 4 610| 14 207|
+----------------------------------------------------+------------+------------+
|Müüdud kaupade kulu | -4 097| -13 433|
+----------------------------------------------------+------------+------------+
|Brutokasum | 514| 774|
+----------------------------------------------------+------------+------------+
| | | |
+----------------------------------------------------+------------+------------+
|Tegevuskulud | -1 114| -2 309|
+----------------------------------------------------+------------+------------+
|Turundus- ja müügikulud | -643| -1 581|
+----------------------------------------------------+------------+------------+
|Üldhalduskulud | -471| -728|
+----------------------------------------------------+------------+------------+
|Muud äritulud/-kulud | -47| 51|
+----------------------------------------------------+------------+------------+
|Bioloogiliste varade ümberhindlus | -170| 820|
+----------------------------------------------------+------------+------------+
|Ärikasum (-kahjum) | -817| -664|
+----------------------------------------------------+------------+------------+
|Finantstulud/-kulud | 1 692| 16|
+----------------------------------------------------+------------+------------+
|Maksustamiseelne kasum (-kahjum) | 874| -648|
+----------------------------------------------------+------------+------------+
|Tulumaks | -6| -92|
+----------------------------------------------------+------------+------------+
|Aruandeperioodi puhaskasum (-kahjum) | 868| -740|
+----------------------------------------------------+------------+------------+
| | | |
+----------------------------------------------------+------------+------------+
|Aruandeperioodi puhaskasumi (-kahjum) jaotus: | | |
+----------------------------------------------------+------------+------------+
|emaettevõtte aktsionäridele kuuluv osa | 878| -918|
+----------------------------------------------------+------------+------------+
|Väikeaktsionäridele kuuluv osa | -8| 178|
+----------------------------------------------------+------------+------------+
|Aruandeperioodi puhaskasumi (-kahjum) kokku | 869| -740|
+----------------------------------------------------+------------+------------+
| | | |
+----------------------------------------------------+------------+------------+
|Muu koondkasum (-kahjum), mida võib hiljem | | |
|klassifitseerida kasumiaruandesse: | | |
+----------------------------------------------------+------------+------------+
|Valuutakursi vahed | -445| -112|
+----------------------------------------------------+------------+------------+
|Kokku koondkasum (-kahjum) | 424| -852|
+----------------------------------------------------+------------+------------+
| | | |
+----------------------------------------------------+------------+------------+
|Aruandeperioodi koondkasumi (-kahjum) jaotus: | | |
+----------------------------------------------------+------------+------------+
|emaettevõtte aktsionäridele kuuluv osa | 433| -842|
+----------------------------------------------------+------------+------------+
|Väikeaktsionäridele kuuluv osa | - 8| -10|
+----------------------------------------------------+------------+------------+
|Aruandeperioodi koondkasum (-kahjum) kokku | 424| -852|
+----------------------------------------------------+------------+------------+
| | | |
+----------------------------------------------------+------------+------------+
|Tava puhaskasum (-kahjum) aktsia kohta (EUR) | 0,02| -0,02|
+----------------------------------------------------+------------+------------+
| | | |
+----------------------------------------------------+------------+------------+
|Lahustatud puhaskasum (-kahjum) aktsia kohta (EUR) | 0,02| -0,02|
+----------------------------------------------------+------------+------------+
Indrek Kasela
AS PRFoods
Juhatuse liige
T: +372 452 1470
investor@prfoods.ee www.prfoods.ee
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