Market announcement

AS PRFoods

LEI code

529900PFXFO2ZDCRNK93

Size of the entity

Medium group

Economic activities

Financial and Insurance Activities

Country of registered office

Estonia

General information

Categories

Management interim statement or quarterly financial report

Unique data record identifier

4592

Submission date and time

11.08.2014 09:00:02

Content of announcement in Estonian

Title

PRF: AS-i Premia Foods 2014. aasta 2. kvartali ja 6 kuu konsolideeritud auditeerimata vahearuanne

Message

Premia Foods näitas 2014. aasta esimesel poolaastal käibe kasvu, oluliselt
paranenud kasumlikkust ning tegevuskulude vähenemist. 2014. aasta 6 kuu käive
ulatus 49,5 miljoni euroni kasvades aastaga 7,5% ning EBITDA oli 2,7 miljonit
eurot, mis on 1,5 korda enam kui aasta tagasi. Puhaskasum kasvas 2014. aasta
esimesel poolaastal 1,3 miljoni euro võrra jõudes 1,2 miljoni euroni ning
tegevuskulude osakaal käibest oli 22,5%, mis on 2,0 protsendipunkti võrra
madalam eelmise aasta sama perioodi tulemusest. 

2. kvartal 2014 võrreldes 2013.a. 2. kvartaliga:

  -- Auditeerimata konsolideeritud käive 29,1 miljonit eurot, kasv 4,6% ehk 1,3
     miljonit eurot.
  -- Brutomarginaal 26,1%, langus 2,5 protsendipunkti.
  -- EBITDA äritegevusest 2,0 miljonit eurot, kahanemine 0,5 miljonit euro
     võrra.
  -- EBITDA 3,2 miljonit eurot, kasv 0,8 miljonit eurot.
  -- Ärikasum 2,6 miljonit eurot, kasv 0,9 miljonit eurot.
  -- Puhaskasum 2,3 miljonit eurot, kasv 1,2 miljonit eurot.
  -- Tegevuskulude suhtarv vähenes 0,9 protsendipunkti võrra, jõudes 21,8%-ni.
  -- Rahavoog äritegevusest 1,2 miljonit eurot, kasv 1,7 miljonit eurot.

2. kvartalis kasvas käive nii kalasegmendis kui ka külmutatud toodete
segmendis. Jäätisesegmendi käivet mõjutasid oluliselt 2. kvartali kehvad
ilmaolud ning eurodes arvestatuna ka Vene rubla nõrgenemine euro suhtes – 2014.
aasta 6 kuu kokkuvõttes langes keskmine kurss aasta baasil 15,1% võrra.
Rublades arvestatuna kasvas jäätisesegmendi käive Vene turul aasta baasil 2,2%
võrra. Igapäevaelus Vene rubla kursi kõikumine euro suhtes Premia igapäevatööd
ei mõjuta- Premia ostab jäätisetootmiseks vajalikku toorainet rublades ja müüb
lõpptoodangut Vene turul samuti vaid rublades. Seega, kui Vene rubla kursi
kõikumine elimineerida, kahanes 2014.a. 2. kvartalis võrreldes aastataguse
perioodiga terve jäätisesegmendi käive 10,5% võrra. 

19. juunil 2014. a otsustas Rootsi Põllumajandusamet maksta Premia poolt
esitatud kahju ja saamata jäänud tulu nõude osas täiendava kompensatsioonina
751 tuhat eurot, mis on kajastatud teise kvartali muudes ärituludes. 

6 kuud 2014 võrreldes 2013.a. 6 kuuga:

  -- Auditeerimata konsolideeritud käive 49,5 miljonit eurot, kasv 7,5% ehk 3,5
     miljonit eurot
  -- EBITDA äritegevusest 2,6 miljonit eurot, kasv 0,5 miljonit eurot.
  -- EBITDA oli 2,7 miljonit eurot,  kasv  0,9 miljoni eurot.
  -- Ärikasum 1,5 miljonit eurot, kasv 1,1 miljonit eurot 
  -- Puhaskasum oli 1,2 miljonit eurot, kasv 1,3 miljonit eurot.  
  -- Tegevuskulude osakaal käibest 22,5%, kahanemine 2,0 protsendipunkti.



VÕTMENÄITAJAD

Kasumia  valem            1.kv      2.kv   6k 2014      1.kv      2.kv   6k 2013
ruanne,                                                                         
 milj                                                                           
 eur                                                                            
Müügitu                   20,5      29,1      49,5      18,3      27,8      46,1
lu                                                                              
Brutoka                    4,8       7,6      12,4       3,8       8,0      11,7
sum                                                                             
EBITDA   enne              0,6       2,0       2,6      -0,4       2,4       2,0
 äriteg   ühekordsei                                                            
evusest  d                                                                      
          tulusid-ku                                                            
         lusid ja                                                               
          kalavarude                                                            
          ümberhindl                                                            
         ust                                                                    
EBITDA                    -0,6       3,2       2,7      -0,7       2,4       1,7
EBIT                      -1,2       2,6       1,5      -1,3       1,7       0,4
Puhaska                   -1,1       2,3       1,2      -1,2       1,0      -0,1
sum                                                                             
Brutore  Brutokasum      23,3%     26,1%     25,0%     20,6%     28,6%     25,5%
ntaablu   /                                                                     
s         Müügitulu                                                             
Äritege  EBITDA           2,9%      6,8%      5,2%     -2,2%      8,8%      4,4%
vuse      äritegevus                                                            
 EBITDA  est /                                                                  
 margin   Müügitulu                                                             
aal                                                                             
EBIT     EBIT /          -5,8%      9,1%      3,0%     -7,3%      6,2%      0,9%
 margin   Müügitulu                                                             
aal                                                                             
Puhasre  Puhaskasum      -5,6%      7,9%      2,3%     -6,5%      3,7%     -0,3%
ntaablu   /                                                                     
s         Müügitulu                                                             
Tegevus  Tegevuskulu     23,5%     21,8%     22,5%     27,1%     22,7%     24,4%
kulude   d /                                                                    
 suhtar   Müügitulu                                                             
v                                                                               
                                                                                
Bilanss  valem        31.12.13  31.03.14  30.06.14  31.12.12  31.03.13  30.06.13
, milj                                                                          
 eur                                                                            
Netovõl  Lühiajal.        13,2      13,6      13,7      13,8      13,2      15,2
gnevus    võlakohust                                                            
         used +                                                                 
          Pikaajal.                                                             
          võlakohust                                                            
         used - Raha                                                            
Omakapi                   37,3      36,1      37,9      36,5      35,3      36,1
tal                                                                             
Käibeka  Käibevara -      10,1       8,5       9,9      12,1      10,4      10,8
pital     Lühiajal.                                                             
          kohustused                                                            
Varad                     63,8      63,8      68,5      63,2      62,4      67,7
Likviid  Käibevara /      1,63      1,47      1,48      1,91      1,73      1,58
suskord   Lühiajal.                                                             
aja       kohustused                                                            
Omakapi  Omakapital        58%       56%       55%       58%       57%       53%
tali      / Varad                                                               
 suhtar                                                                         
v                                                                               
Finants  Netovõlg /        26%       27%       27%       28%       27%       30%
võimend   (Omakapita                                                            
us       l+Netovõlg)                                                            
Netovõl  Netovõlg /       3,43      2,82      3,15      2,71      2,80      3,46
g/EBITD   EBITDA                                                                
A         äritegevus                                                            
         est                                                                    
Omakapi  Puhaskasum         3%        3%        6%        0%        0%        1%
tali      / Keskmine                                                            
 tootlu   omakapital                                                            
s                                                                               
Varade   Puhaskasum         1%        2%        3%        0%        0%        1%
 tootlu   / Keskmine                                                            
s         varade                                                                
          maht                                                                  



Konsolideeritud finantsseisundi aruanne

EUR ‘000                                30.06.2014  31.12.2013  30.06.2013
--------------------------------------------------------------------------
--------------------------------------------------------------------------
Raha ja raha ekvivalendid                    1 882       1 314         862
Nõuded ja ettemaksed                        11 437       8 356      12 674
Varud                                       12 114      10 258      10 496
Bioloogilised varad                          5 204       6 270       5 564
Käibevara kokku                             30 637      26 198      29 597
                                                                          
Edasilükkunud tulumaksuvara                    568         557         450
Pikaajalised finantsinvesteeringud             135         127         128
Kinnisvarainvesteeringud                     2 084       2 084       2 084
Materiaalne põhivara                        12 759      12 500      12 952
Immateriaalne vara                          22 336      22 373      22 480
Põhivara kokku                              37 882      37 641      38 094
--------------------------------------------------------------------------
VARAD KOKKU                                 68 519      63 839      67 691
--------------------------------------------------------------------------
--------------------------------------------------------------------------
                                                                          
Võlakohustused                               7 412       6 035       5 141
Võlad ja ettemaksed                         13 315      10 057      13 613
Lühiajalised kohustused kokku               20 727      16 092      18 754
                                                                          
Võlakohustused                               8 179       8 470      10 950
Edasilükkunud tulumaksukohustus                564         716         569
Sihtfinantseerimine                          1 155       1 264       1 367
Pikaajalised kohustused kokku                9 898      10 450      12 886
Kohustused kokku                            30 625      26 542      31 640
                                                                          
Aktsiakapital                               19 342      19 342      19 342
Ülekurss                                    16 026      16 026      16 026
Kohustuslik reservkapital                        6           6           6
Muud reservid                                    0          62          51
Realiseerimata kursivahed                      644         748         608
Jaotamata kasum                              1 876       1 113          18
Emaettevõtte aktsionäridele kuuluv osa      37 894      37 297      36 051
Omakapital kokku                            37 894      37 297      36 051
--------------------------------------------------------------------------
OMAKAPITAL JA KOHUSTUSED                    68 519      63 839      67 691
--------------------------------------------------------------------------



Kasumi- ja muu koondkasumiaruanne

EUR ‘000                                        2. kv    2. kv  6k 2014  6k 2013
                                                 2014     2013                  
--------------------------------------------------------------------------------
Müügitulu                                      29 058   27 776   49 508   46 053
Müüdud kaupade kulu                           -21 464  -19 823  -37 143  -34 330
--------------------------------------------------------------------------------
Brutokasum                                      7 594    7 953   12 365   11 723
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
                                                                                
Tegevuskulud                                   -6 323   -6 307  -11 136  -11 258
Müügi- ja turustuskulud                        -5 373   -5 349   -9 269   -9 297
Üldhalduskulud                                   -950     -958   -1 867   -1 961
Neto muud tulud ja kulud                          864       49      858      106
Bioloogiliste varade väärtuse muutus              504       34     -625     -169
--------------------------------------------------------------------------------
Ärikahjum                                       2 639    1 729    1 462      403
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
                                                                                
Finantstulu                                         0      -63       11       37
Finantskulu                                       -97     -485     -385     -586
                                                                                
Kasum/kahjum enne ettevõtte tulumaksu           2 542    1 181    1 088     -146
                                                                                
Ettevõtte tulumaks                               -255     -143       63       -2
                                                                                
--------------------------------------------------------------------------------
Perioodi kasum / kahjum                         2 287    1 038    1 151     -148
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
                                                                                
Muu koondkasum / -kahjum, mis on hiljem                                         
 võimalik ümber klassifitseerida                                                
 kasumiaruandesse                                                               
Realiseerimata kursivahed                         -72      104     -104      123
Muu koondkasum /-kahjum                           -72      104     -104      123
Koondkasum /-kahjum kokku                       2 215    1 142    1 047      -25
                                                                                
Perioodi kasum / kahjum:                                                        
Emaettevõtte aktsionäride osa                   2 287    1 038    1 151     -148
Perioodi kasum / kahjum kokku                   2 287    1 038    1 151     -148
                                                                                
Perioodi koondkasum /-kahjum:                                                   
Emaettevõtte aktsionäride osa                   2 215    1 142    1 047      -25
Koondkasum /-kahjum kokku                       2 215    1 142    1 047      -25
                                                                                
Kasum aktsia kohta                                                              
Tava puhaskasum aktsia kohta (EUR)               0,06     0,03     0,03     0,00
Lahustatud puhaskasum aktsia kohta (EUR)         0,06     0,03     0,03     0,00




         Lisainfo:
         Katre Kõvask
         AS Premia Foods
         Juhatuse esimees
         T: 6 033 800
         [email protected]
         www.premiafoods.eu

Content of announcement in English

Title

PRF: Consolidated Unaudited Interim Report of AS Premia Foods for 2nd quarter and 6 months of 2014

Message

For Premia Foods AS, the first half of 2014 may be characterised by the
increase of turnover, considerably improved profitability and decreased
operating costs. The turnover of 6 months of 2014 amounted to 49.5 million
euro, having increased by 7.5% within a year, and the EBITDA was 2.7 million
euro, which is by 1.5 times more than one year earlier. The net profit
increased during the first half of 2014 by 1.3 million euro, amounting to 1.2
million euro and the proportion of operating expense in turnover was 22.5%
which is by 2.0 percentage points lower than the result of the same period of
previous year. 

The 2nd quarter of 2014 compared to the 2nd quarter of 2013:

  -- Unaudited consolidated turnover 29.1 million euro, increase 4.6%, i.e. 1.3
     million euro.
  -- Gross margin 26.1%, decrease 2.5 percentage points.
  -- EBITDA from operations 2.0 million euro, decrease 0.5 million euro.
  -- EBITDA 3.2 million euro, increase by 0.8 million euro.
  -- Operating profit 2.6 million euro, increase 0.9 million euro.
  -- Net profit 2.3 million euro, increase 1.2 million euro.
  -- Operating expense ratio decreased by 0.9 percentage points, reaching 21.8%.
  -- Cash-flow from operations 1.2 million euro, increase by 1.7 million euro.

In the 2nd quarter, the turnover increased in the fish business segment as well
as in the frozen goods business segment. The turnover of the ice cream business
segment was considerably influenced by poor weather conditions of the 2nd
quarter and, if calculated in euros, also by the weakening of the Russian ruble
against euro – in the summary of 6 months of 2014, the average exchange rate
dropped by 15.1% on an annual basis. If calculated in rubles, the turnover of
the ice cream business segment increased in the Russian market by 2.2% on an
annual basis. The fluctuations of the exchange rate of the Russian ruble
against euro does not affect the everyday work of Premia – Premia purchases the
raw materials necessary for ice cream production in rubles and sells the final
product in the Russian market also only in rubles. Therefore, after eliminating
the influence of the fluctuations of the exchange rate of the Russian ruble
against euro, the turnover of the whole ice cream business segment decreased by
10.5%, if compared to the previous year. 

On 19th June 2014, the Swedish Board of Agriculture decided to satisfy Premia’s
claim for damages and loss of profit partially and pay the company additional
compensation for in the amount of 751 thousand euro, which has been recorded as
other operating income. 

6 months of 2014 compared to 6 months of 2013:

  -- Unaudited consolidated turnover 49.5 million euro, increase 7.5%, i.e. 3.5
     million euro.
  -- EBITDA from operations 2.6 million euro, increase 0.5 million euro.
  -- EBITDA was 2.7 million euro, increase 0.9 million euro.
  -- Operating profit 1.5 million euro, increase 1.1 million euro. 
  -- Net profit was 1.2 million euro, increase 1.3 million euro. 
  -- The proportion of the operating expense in turnover was 22.5%, decrease 2.0
     percentage points.



KEY RATIOS

Profit &  formula           Q1        Q2   6m 2014        Q1        Q2   6m 2013
 Loss,                                                                          
EUR mln                                                                         
Sales                     20.5      29.1      49.5      18.3      27.8      46.1
Gross                      4.8       7.6      12.4       3.8       8.0      11.7
 profit                                                                         
EBITDA    before           0.6       2.0       2.6      -0.4       2.4       2.0
 from      one-offs                                                             
 operati   and fair                                                             
ons        value                                                                
           adjustmen                                                            
          t                                                                     
EBITDA                    -0.6       3.2       2.7      -0.7       2.4       1.7
EBIT                      -1.2       2.6       1.5      -1.3       1.7       0.4
Net                       -1.1       2.3       1.2      -1.2       1.0      -0.1
 profit                                                                         
Gross     Gross          23.3%     26.1%     25.0%     20.6%     28.6%     25.5%
 margin    profit /                                                             
           Net sales                                                            
Operatio  EBITDA          2.9%      6.8%      5.2%     -2.2%      8.8%      4.4%
nal        from                                                                 
 EBITDA    operation                                                            
 margin   s/Net                                                                 
           sales                                                                
EBIT      EBIT / Net     -5.8%      9.1%      3.0%     -7.3%      6.2%      0.9%
 margin    sales                                                                
Net       Net            -5.6%      7.9%      2.3%     -6.5%      3.7%     -0.3%
 margin    earnings                                                             
           / Net                                                                
           sales                                                                
Operatin  Operating      23.5%     21.8%     22.5%     27.1%     22.7%     24.4%
g          expenses                                                             
 expense   / Net                                                                
 ratio     sales                                                                
                                                                                
Balance   formula     31.12.13  31.03.14  30.06.14  31.12.12  31.03.13  30.06.13
 Sheet,                                                                         
  EUR                                                                           
 mln                                                                            
Net debt  Short and       13.2      13.6      13.7      13.8      13.2      15.2
           Long term                                                            
           Loans and                                                            
           Borrowing                                                            
          s - Cash                                                              
Equity                    37.3      36.1      37.9      36.5      35.3      36.1
Working   Current         10.1       8.5       9.9      12.1      10.4      10.8
 capital   Assets -                                                             
           Current                                                              
           Liabiliti                                                            
          es                                                                    
Assets                    63.8      63.8      68.5      63.2      62.4      67.7
Liquidit  Current         1.63      1.47      1.48      1.91      1.73      1.58
y ratio    Assets /                                                             
           Current                                                              
           Liabiliti                                                            
          es                                                                    
Equity    Equity /         58%       56%       55%       58%       57%       53%
 ratio     Total                                                                
           Assets                                                               
Gearing   Net Debt /       26%       27%       27%       28%       27%       30%
 ratio     (Equity +                                                            
           Net Debt)                                                            
Net       Net Debt /      3.43      2.82      3.15      2.71      2.80      3.46
 debt-to   EBITDA                                                               
-EBITDA    from                                                                 
           operation                                                            
          s                                                                     
ROE       Net               3%        3%        6%        0%        0%        1%
           Earnings                                                             
           / Average                                                            
           Equity                                                               
ROA       Net               1%        2%        3%        0%        0%        1%
           Earnings                                                             
           / Average                                                            
           Assets                                                               



Consolidated statement of financial position

EUR ‘000                                      30/06/2014  31/12/2013  30/06/2013
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
Cash and cash equivalents                          1,882       1,314         862
Receivables and prepayments                       11,437       8,356      12,674
Inventories                                       12,114      10,258      10,496
Biological assets                                  5,204       6,270       5,564
Total current assets                              30,637      26,198      29,597
                                                                                
Deferred income tax assets                           568         557         450
Long-term financial investments                      135         127         128
Investment property                                2,084       2,084       2,084
Property, plant and equipment                     12,759      12,500      12,952
Intangible assets                                 22,336      22,373      22,480
Total non-current assets                          37,882      37,641      38,094
--------------------------------------------------------------------------------
TOTAL ASSETS                                      68,519      63,839      67,691
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
                                                                                
Borrowings                                         7,412       6,035       5,141
Payables and prepayments                          13,315      10,057      13,613
Total current liabilities                         20,727      16,092      18,754
                                                                                
Borrowings                                         8,179       8,470      10,950
Deferred income tax liabilities                      564         716         569
Government grants                                  1,155       1,264       1,367
Total non-current liabilities                      9,898      10,450      12,886
Total liabilities                                 30,625      26,542      31,640
                                                                                
Share capital                                     19,342      19,342      19,342
Share premium                                     16,026      16,026      16,026
Statutory capital reserve                              6           6           6
Other reserves                                         0          62          51
Currency translation differences                     644         748         608
Retained earnings                                  1,876       1,113          18
Equity attributable to equity holders of the      37,894      37,297      36,051
 parent                                                                         
Total equity                                      37,894      37,297      36,051
--------------------------------------------------------------------------------
TOTAL LIABILITIES AND EQUITY                      68,519      63,839      67,691
--------------------------------------------------------------------------------



Consolidated statement of profit or loss and other comprehensive income

EUR ‘000                                      Q2 2014  Q2 2013  6m 2014  6m 2013
--------------------------------------------------------------------------------
Revenue                                        29,058   27,776   49,508   46,053
Cost of goods sold                            -21,464  -19,823  -37,143  -34,330
--------------------------------------------------------------------------------
Gross profit                                    7,594    7,953   12,365   11,723
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
                                                                                
Operating expenses                             -6,323   -6,307  -11,136  -11,258
Sales and marketing expenses                   -5,373   -5,349   -9,269   -9,297
General and administrative expenses              -950     -958   -1,867   -1,961
Other income and expenses, net                    864       49      858      106
Revaluation of biological assets                  504       34     -625     -169
--------------------------------------------------------------------------------
Operating loss                                  2,639    1,729    1,462      403
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
                                                                                
Finance income                                      0      -63       11       37
Finance costs                                     -97     -485     -385     -586
                                                                                
Loss before income tax                          2,542    1,181    1,088     -146
                                                                                
Corporate income tax                             -255     -143       63       -2
                                                                                
--------------------------------------------------------------------------------
Net loss for the period                         2,287    1,038    1,151     -148
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
                                                                                
Other comprehensive income / expense that                                       
 might subsequently classified to profit or                                     
 loss:                                                                          
Currency translation differences                  -72      104     -104      123
Other comprehensive income /expense               -72      104     -104      123
Total comprehensive income/ expense             2,215    1,142    1,047      -25
                                                                                
Net profit/ loss for the period:                                                
Attributable to equity holders of the parent    2,287    1,038    1,151     -148
Net profit/ loss for the period                 2,287    1,038    1,151     -148
                                                                                
Comprehensive income/ expese for the period:                                    
Attributable to equity holders of the parent    2,215    1,142    1,047      -25
Total comprehensive income/ expense             2,215    1,142    1,047      -25
                                                                                
Earnings per share                                                              
Basic earnings per share (EUR)                   0.06     0.03     0.03     0.00
Diluted earnings per share (EUR)                 0.06     0.03     0.03     0.00




         Additional information:
         Katre Kõvask
         AS Premia Foods
         Chairman of the Management Board
         T: +372 6 033 800
         [email protected]
         www.premiafoods.eu