Market announcement

Nordic Fibreboard AS

LEI code

54930002HOIXBD15OM06

Size of the entity

Small 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

4610

Submission date and time

29.08.2014 16:28:18

Content of announcement in Estonian

Title

Majandustulemused 6 kuud 2014

Message

Pärnu, 2014-08-29 15:28 CEST (GLOBE NEWSWIRE) --


KOKKUVÕTE

Skano Group ASi 2014 aasta teise kvartali konsolideeritud müügitulu kasvas 2013
aasta teise kvartaliga võrreldes 13% ja oli 5,35 mln eurot. Kontserni EBITDA
oli teises kvartalis 431 tuhat eurot, 2013 aasta teises kvartalis oli EBITDA
vastavalt 123 tuhat eurot. 

Skano Fibreboard OÜ Pärnu tehaste müük (sh. Isotex) teises kvartalis oli 2,2
mln eurot kasvades eelmise aasta sama perioodiga võrreldes 25%. 2014 aasta
teise kvartali ärikasum oli 126 tuhat eurot võrreldes 76 tuhade eurose
ärikahjumiga eelmise aasta samal perioodil. 

Skano Fibreboard OÜ Püssi kiudplaaditehase käive oli 1,2 mln eurot kasvades 39%
võrreldes eelmise aasta sama perioodiga. 2014 aasta teise kvartali ärikahjum
oli 25 tuhat eurot võrrelduna 158 tuhande eurose ärikahjumiga eelmise aasta
samal perioodil. 

Müügi kasv tuli suures osas Soome turu arvelt tänu uuele edasimüüjale ning ka
Eestist. Vaatamata müügikasvule Soomes, mis tulenes turuosa võitmisest, on meie
põhiliste välisturgude nõudlus olnud jätkuvalt pigem nõrk. Seoses sellega oleme
jätkuvalt laiendamas oma sihtturgude nimekirja ja teinud märkimisväärseid
kulutusi erinevate toodete arendamiseks ja sertifitseerimiseks. Teises
kvartalis teostasime jätkuvalt mõlemas tehases mitmeid tootekatsetusi ja
protsesside jätkuvat efektiivistamist omahinna alandamiseks. 

Ettevõtte juhtkonna prioriteediks on jätkuvalt tehaste toodangule müügi
kindlustamine maksimaalse tootmisvõimsuse tagamiseks, tootmisportfelli
optimieerimine ning tootmisprotsesside efektiivistamine. 

Skano Furniture Factory OÜ Pärnu mööblivabriku 2014 aasta teise kvartali käive
kahanes eelmise aasta sama perioodiga võrreldes 7,5 % ja oli 1,7 mln eurot.
Teise kvartali ärikasum oli 141 tuhat eurot võrrelduna 133 tuhande eurose
ärikasumiga 2013 aasta teises kvartalis. Müük Soome  vähenes 23% võrrelduna
2013 sama perioodiga tulenevalt nõrgast nõudlusest, samuti vähenes müük
Baltikumis 16% võrra. 2014 aasta teise kvartali müük Venemaale oli sama
võrreldes 2013 aasta sama perioodiga. Lisaks olemasolevatel turgudel uute
müügivõimaluste otsimisele on ettevõtte jaoks oluline suund ka müük uutele
turgudele, kuhu oleme endiselt panustamas olulisi ajalisi ja rahalisi
ressursse. Täna ei kata veel uutele turgudele müük langust meie põhiturgudelt. 

Skano Furniture OÜ jaemüügiketi käive kahanes eelmise aasta sama perioodiga
võrreldes 12% ja oli 543 tuhat eurot ning nominaalne ärikahjum oli 49 tuhat
eurot võrrelduna 3 tuhande eurose ärikahjumiga 2013 aasta teises kvartalis.
2014 aasta teise kvartali ärikahjum 49 tuhat eurot sisaldas ka kursikahjumit 55
tuhat eurot, millest kontserni omavaheliste laenude kasjastamisel
eraldiseisvalt tütarettevõttes ümberarvestusest tekkivaid kulusid Ukraina
grivna kursi suurest muutusest moodustab 32 tuhat eurot, mis aga elimineeruvad
kontsernis välja ja kontserni lõpptulemusele mõju ei avalda ja reaalne
kursikahjum 23 tuhat eurot. 2013 samal perioodi ärikasumis moodustas reaalne
kahjum grivna kursimuutusest 13 tuhat eurot. Mööbli jaemüük kasvas
üllatuslikult Ukrainas ja kahanes kogu Baltikumis. Jaemüügist moodustab Skano
Group ASi enda toodetud mööbli müük jätkuvalt olulise osa ning see võimaldab
mööblivabrikul opereerida tunduvalt kasumlikumalt, kui see ilma oma
jaemüügiketita võimalik oleks. 

KASUMIARUANNE

Aruandeaasta teise kvartali müügitulu oli 5,35 mln eurot (2013 aastal 4,74 mln
eurot) mis tähendab 2013 aasta teise kvartaliga võrreldes 13%-list kasvamist.
Kontserni müügikäibe brutorentaablus oli 2014 aasta teises kvartalis 21,8%
(võrrelduna 2013 aasta teise kvartali 15,6%-ga). Konsolideeritud ärikasum oli
212 tuhat eurot (2013 aasta samal perioodil põhitegevuse ärikahjum 104 tuhat
eurot). Konsolideeritud müügikäibe ärirentaablus oli 4,0% (võrrelduna 2013
aasta teise kvartali põhitegevuse ärirentaabluse -2,2% -ga). 

Konsolideeritud puhaskasum oli 142 tuhat eurot (2013 aasta teises kvartalis oli
põhitegevuse puhaskahjum 164 tuhat eurot) ja puhasrentaablus oli 2,7%
(võrrelduna 2013 aasta teise kvartali -3,5%-ga). 

FINANTSSEISUNDI ARUANNE

Kontserni koguvarade maht oli 30.06.2014 seisuga 15,1 mln eurot (30.06.2013:
15,3 mln eurot), millest ettevõtte kohustused moodustasid 30.06.2014 seisuga
8,4 mln eurot (30.06.2013: 8,2 mln eurot) ehk 55,5% (30.06.2013: 54,1%). 

Nõuded ja ettemaksud on kahanenud 0,3 mln eurot, vähenedes 12 kuuga 18%. Nõuete
vähenemise põhjuseks on faktooringu kasutuselevõtt. 

Varud on kasvanud 12 kuuga 250 tuhat eurot, moodustades 30.06.2014 seisuga 3,5
mln eurot. Seisuga 30.06.2013 oli varude maht 3,3 mln eurot. Materiaalne ja
immateriaalne põhivara vähenes 0,4 mln eurot peamiselt kulumi tõttu. 

Lühiajalised laenukohustused olid seisuga 30.06.2014 1,4 mln eurot (30.06.2013
1,2 mln eurot) ja suurenesid 12 kuuga kokku 0,2 mln eurot, mis tulenes
arvelduskrediidi jooksvast kasutusest. Võlad hankijatele, maksukohustused, muud
võlad, sh võlad töötajatele ja eraldised moodustasid 2,6 mln eurot (seisuga
30.06.2013 2,4 mln eurot). 

Pikajalised laenukohustused vähenesid 0,2 mln eurot moodustades 30.06.2014
seisuga 4,1 mln eurot (seisuga 30.06.2013 vastavalt 4,3 mln eurot). Vähemine
oli põhjustatud laenu tagasimaksetest 0,2 mln euro ulatuses. 

Lühi- ja pikaajalised kohustused kokku suurenesid 149 tuhat eurot 8,4 mln
euroni (30.06.2013 8,2 mln eurot). 



ÄRIVALDKONDADE ÜLEVAADE

MÜÜK SEGMENTIDE LÕIKES



                                     tuh EUR                 % käibest        
------------------------------------------------------------------------------
                            II kv. 2014  II kv. 2013  II kv. 2014  II kv. 2013
------------------------------------------------------------------------------
Skano Fibreboard OÜ               3 397        2 631        63,5%        55,5%
------------------------------------------------------------------------------
Skano Furniture Factory OÜ        1 694        1 831        31,7%        38,7%
------------------------------------------------------------------------------
Skano Furniture OÜ jaemüük          543          619        10,1%        13,1%
------------------------------------------------------------------------------
Elimineerimine                    (284)        (344)       (5,3%)       (7,3%)
------------------------------------------------------------------------------
KOKKU                             5 350        4 737       100,0%       100,0%
------------------------------------------------------------------------------



MÜÜK RIIKIDE LÕIKES



                        tuh EUR                 % käibest        
-----------------------------------------------------------------
               II kv. 2014  II kv. 2013  II kv. 2014  II kv. 2013
-----------------------------------------------------------------
Soome                2 113        1 404        39,5%        29,6%
-----------------------------------------------------------------
Venemaa              1 358        1 636        25,4%        34,5%
-----------------------------------------------------------------
Eesti                  872          704        16,3%        14,9%
-----------------------------------------------------------------
Suurbitannia           252          235         4,7%         5,0%
-----------------------------------------------------------------
Ukraina                135          136         2,5%         2,9%
-----------------------------------------------------------------
Läti                   117          112         2,2%         2,4%
-----------------------------------------------------------------
Leedu                  108          165         2,0%         3,5%
-----------------------------------------------------------------
Rootsi                  99          146         1,9%         3,1%
-----------------------------------------------------------------
Araabi ÜE               56            0         1,0%         0,0%
-----------------------------------------------------------------
Saksamaa                45           18         0,8%         0,4%
-----------------------------------------------------------------
Kasahtsan               43           39         0,8%         0,8%
-----------------------------------------------------------------
Jaapan                  20            0         0,4%         0,0%
-----------------------------------------------------------------
Teised riigid          142          142         2,7%         3,0%
-----------------------------------------------------------------
KOKKU                5 350        4 737       100,0%       100,0%
-----------------------------------------------------------------

Turgude lõikes on käive kasvanud Soomes ja Eestis. Enim on vähenenud Venemaal.



KASUM SEGMENTIDE LÕIKES



tuh EUR                     II kv. 2014  II kv. 2013
----------------------------------------------------
Skano Furniture Factory OÜ          141          133
----------------------------------------------------
Skano Furniture OÜ jaemüük         (49)          (3)
----------------------------------------------------
Skano Fibreboard OÜ                 101        (234)
----------------------------------------------------
Elimineerimine                       19            0
----------------------------------------------------
KOKKU                               212        (104)
----------------------------------------------------
Neto finantskulud                  (70)         (60)
----------------------------------------------------
Tulumaksukulu                         0            0
----------------------------------------------------
PUHASKASUM                          142        (164)
----------------------------------------------------



SKANO FIBREBOARD

Skano Fibreboard müügitulu oli 2014 aasta teises kvartalis 3,4 mln eurot ja
ärikasum 101 tuhat eurot. Eelmise aasta samal perioodil oli üksuse käive 2,6
mln eurot ja ärikahjum 234 tuhat eurot. Uue edasimüüja tõttu on õnnestunud
müüki oluliselt kasvatada Soomes läbi turuosa suurendamise. Müük Soome kasvas
105%. Oluliselt on investeeritud tootmisefektiivsuse parendamisse, mis
väljendub parema kasumlikkuse näol. 

Suurim müügilangus eelmise aasta sama perioodiga võrreldes toimus Venemaal, kus
müük langes 37% võrra ja seda tulenevalt üldisest poliitilisest olukorrast ning
sealse importkauba ostujõu vähenemisest. 

MÜÜK RIIKIDE LÕIKES



                          tuh EUR                 % käibest        
-------------------------------------------------------------------
                 II kv. 2014  II kv. 2013  II kv. 2014  II kv. 2013
-------------------------------------------------------------------
Soome                  1 651          803        48,6%        30,5%
-------------------------------------------------------------------
Eesti                    552          382        16,2%        14,5%
-------------------------------------------------------------------
Venemaa                  509          806        15,0%        30,6%
-------------------------------------------------------------------
Suurbritannia            262          229         7,7%         8,7%
-------------------------------------------------------------------
Rootsi                    99          146         2,9%         5,5%
-------------------------------------------------------------------
Läti                      68           45         2,0%         1,7%
-------------------------------------------------------------------
Saksamaa                  45           18         1,3%         0,7%
-------------------------------------------------------------------
Holland                   32           51         0,9%         1,9%
-------------------------------------------------------------------
Ukraina                   28           35         0,8%         1,3%
-------------------------------------------------------------------
Jaapan                    20            0         0,6%         0,0%
-------------------------------------------------------------------
Teised riigid            125          107         3,7%         4,1%
-------------------------------------------------------------------
Kontsernisisene            6            9         0,2%         0,3%
-------------------------------------------------------------------
KOKKU                  3 397        2 631       100,0%       100,0%
-------------------------------------------------------------------



tuh EUR                                  Müük                   Ärikasum        
--------------------------------------------------------------------------------
                               II kv. 2014  II kv. 2013      II kv.  II kv. 2013
                                                               2014             
--------------------------------------------------------------------------------
Pärnu kiudplaadivabrik               1 564        1 091         111        (125)
--------------------------------------------------------------------------------
Püssi kiudplaadivabrik               1 233          889        (25)        (158)
--------------------------------------------------------------------------------
Pärnu vääristamisüksus                 594          642          15           49
 (Isotex)                                                                       
--------------------------------------------------------------------------------
Allokeerimata                            6            9           0            0
--------------------------------------------------------------------------------
KOKKU                                3 397        2 631         101        (234)
--------------------------------------------------------------------------------

Pärnu kiudplaadivabriku ja siseviimistlusplaatide liini käive kasvas eelmise
aasta teise  kvartaliga võrreldes 25% ja oli 2,2 miljonit eurot.
Tootmisefektiivsus Pärnus paranes tänu parendustöödele ja sihipärasele
investeerimisprogrammile. 

Püssis asuva kiudplaaditehase käive oli 1,2 mln eurot kasvades eelmise aasta
teise kvartaliga võrreldes 39% ning ärikahjum 25 tuhat eurot (2013 teises
kvartalis oli müük 0,9 mln eurot ja ärikahjum 158 tuhat eurot). Püssi tehase
müük küll kasvas, kuid jätkuvalt on väljakutseks tootmispotfelli optimeerimine
ning tootmisefektiivsus, millega parandamisega tegeletakse jooksvalt. 



SKANO FURNITURE

MÖÖBLI JAEMÜÜK

Skano Group ASi mööbli jaeäri opereerivad tütarfirma Skano Furniture OÜ ja
selle tütarfirmad Lätis, Leedus ja Ukrainas. Seisuga 30.06.2014 on
mööblikaupluste ketis kokku 10 kauplust: kaks Tallinnas, üks Tartus ja üks
Pärnus, Riias, Vilniuses, kaks Kiievis, üks Harkovis ja Dnepropetrovskis. 

JAEMÜÜK RIIKIDE LÕIKES



                  tuh EUR                 % käibest             Kaupluste arv  
-------------------------------------------------------------------------------
         II kv. 2014  II kv. 2013  II kv. 2014  II kv. 2013  30.06.14  30.06.13
-------------------------------------------------------------------------------
Eesti            294          308        54,2%        49,8%         4         3
-------------------------------------------------------------------------------
Läti              49           67         9,0%        10,8%         1         1
-------------------------------------------------------------------------------
Leedu             93          143        17,1%        23,1%         1         1
-------------------------------------------------------------------------------
Ukraina          107          101        19,7%        16,3%         4         4
-------------------------------------------------------------------------------
Kokku            543          619       100,0%       100,0%        10         9
-------------------------------------------------------------------------------

Mööbli jaemüük 2014 aasta teises kvartalis moodustas 543 tuhat eurot, kahanedes
eelmise aasta sama perioodiga 12%. Ärikahjum oli teises kvartalis 49 tuhat
eurot (2013 teise kvartali müük oli 619 tuhat eurot ning ärikahjum 3 tuhat
eurot). 2014 aasta esimese kvartali 49 tuhande euro suurune ärikahjum sisaldas
ka kursikahjumit 55 tuhat eurot, millest kontserni omavaheliste laenude
kajastamisel eraldiseisvalt tütarettevõttes ümberarvestusest tekkivaid kulusid
Ukraina grivna kursi suurest muutusest moodustab 32 tuhat eurot, mis aga
elimineeruvad kontsernist välja ja kontserni lõpptulemusele mõju ei avalda.
Reaalne kursikahjum oli 23 tuhat eurot. 2013 samal perioodi ärikasumis
moodustas reaalne kahjum grivna kursimuutusest 13 tuhat eurot. 



MÖÖBLI TOOTMINE

Skano Furniture Factory OÜ Pärnu mööblivabrikus oli 2014 aasta teise kvartali
müügitulu 1,7 mln eurot ja ärikasum 141 tuhat eurot. Eelmise aasta samal
perioodil oli mööblivabriku käive 1,8 mln eurot ja ärikasum 133 tuhat eurot.
Võrreldes eelmise aastaga kahanes vabriku käive 7,5% ja ärikasum suurenes 8
tuhat eurot. Tulenevalt Soome üldisest jahenenud majanduskeskkonnast ja nõrgast
nõudlusest kestvuskaupadele vähenes müük Soome 23%. 

MÖÖBLIVABRIKU MÜÜK RIIKIDE LÕIKES



                          tuh EUR                 % käibest        
-------------------------------------------------------------------
                 II kv. 2014  II kv. 2013  II kv. 2014  II kv. 2013
-------------------------------------------------------------------
Venemaa                  849          830        50,1%        45,3%
-------------------------------------------------------------------
Soome                    462          601        27,3%        32,8%
-------------------------------------------------------------------
Kasahstan                 43           39         2,5%         2,1%
-------------------------------------------------------------------
Eesti                     26           14         1,5%         0,8%
-------------------------------------------------------------------
Teised riigid             36           12         2,1%         0,7%
-------------------------------------------------------------------
Tütarettevõtted          278          335        16,5%        18,3%
-------------------------------------------------------------------
Kokku                  1 694        1 831       100,0%       100,0%
-------------------------------------------------------------------



PROGNOOS JA ARENG

SKANO FIBREBOARD. Skano Fibrebordi käive 2014 aasta kolmandas kvartalis jääb
samale tasemele võrreldes eelmise aasta sama perioodiga. Kolmandasse
kvartalisse on planeeritud ka tehaste kollektiivpuhkused, mis mõjutavad
kasumlikkust. Lisaks tooteportfelli parandamisele on juhtkonna prioriteet
endiselt suunatud ka tootmisprotsessi energiaefektiivsuse parandamisele, kuhu
on suunatud 2014 investeeringute ja parenduste programm. 

Oleme küll mõõdukalt optimistlikud 2014 teise poolaasta osas, aga Ukraina
konflikti edasine eskaleerumine mõjuks negatiivselt puitkiudplaadi müügile meie
põhiturgudel Soomes ja Venemaal. Olenemata geopoliitilistest arengutest
tegeleme aktiivselt uutele eksporditurgudele sisenemisega. 

SKANO MÖÖBLI JAEMÜÜK. Prognoosime, et 2014 aasta kolmanda kvartali jaemüük
Baltikumis ja Ukrainas jääb alla eelmise aasta sama perioodi müügile. Suuremat
tagasilööki müügile kolmandas kvartalis prognoosime Ukrainast tulenevalt
sealsest poliitilisest ja majanduslikust ebastabiilusest. 

SKANO MÖÖBLIVABRIK. 2014 aasta kolmandas kvartalis prognoosime mööblivabrikus
eelmise aastaga võrreldes langevat käivet tulenevalt üldisest halvenenud
majanduskeskkonnast lähiturgudel. Soomes avaldab mõju halvenenud
majanduskeskkond ning Venemaal Ukraina konflikt, millel on negatiivne mõju just
importkauba ostujõule kui ka üldisele kaubavahetusele. 

Uute turgude müük ei ületa 2014 teisel poolaastal veel põhiturgudelt tekkinud
mahajäämust. 2015 ja edasi on eesmärk uute turgude müügiga katta müügi
vähenemine meie tänastel põhiturgudel Soomes ja Venemaal. Lisaks uutele turgude
müügimahu kasvatamisele, mis on olnud juhtkonna prioriteet 2014 aastal,
tegeleme veel tootesarjade värskendamise ja alternatiivsete müügikanalite
arendamisega. 



FINANTSSUHTARVUD



tuh EUR                                   6 kuud 2014  6 kuud 2013  6 kuud 2012
-------------------------------------------------------------------------------
Kasumiaruanne                                                                  
-------------------------------------------------------------------------------
Müügitulu                                      10 701        9 098        9 440
-------------------------------------------------------------------------------
EBITDA                                            531           86          512
-------------------------------------------------------------------------------
EBITDA rentaablus                                5,0%         0,9%         5,4%
-------------------------------------------------------------------------------
Ärikasum                                           87        (370)           10
-------------------------------------------------------------------------------
Ärirentaablus                                    0,8%       (4,1%)         0,1%
-------------------------------------------------------------------------------
Puhaskasum                                       (44)        (486)        (134)
-------------------------------------------------------------------------------
Puhasrentaablus                                (0,4%)       (5,3%)       (1,4%)
-------------------------------------------------------------------------------
                                                                               
--------------------------------------------------------------------------------
Bilanss (30.06)                                                                
-------------------------------------------------------------------------------
Koguvarad                                      15 133       15 256       16 050
-------------------------------------------------------------------------------
Koguvarade puhasrentaablus                     (0,3%)       (3,2%)       (0,8%)
-------------------------------------------------------------------------------
Omakapital                                      6 737        7 009        7 532
-------------------------------------------------------------------------------
Omakapitali puhasrentaablus                    (0,7%)       (6,9%)       (1,8%)
-------------------------------------------------------------------------------
Võlakordaja                                     55,5%        54,1%        53,1%
-------------------------------------------------------------------------------
                                                                               
--------------------------------------------------------------------------------
Aktsia (30.06)                                                                 
-------------------------------------------------------------------------------
Aktsia sulgemishind (EUR)                        1,00         1,06         1,31
-------------------------------------------------------------------------------
Puhaskasum aktsia kohta (EUR)                  (0,01)       (0,11)       (0,03)
-------------------------------------------------------------------------------
Hind-tulu (PE) suhtarv                       (100,00)       (9,64)      (43,67)
-------------------------------------------------------------------------------
Aktsia raamatupidamisväärtus (EUR)               1,50         1,56         1,67
-------------------------------------------------------------------------------
Turuhinna ja raamatupidamisväärtuse suhe         0,67         0,68         0,78
-------------------------------------------------------------------------------
Turukapitalisatsioon                            4 499        4 769        5 894
-------------------------------------------------------------------------------

EBITDA = ärikasum + kulum

EBITDA rentaablus = EBITDA / müügitulu

Ärirentaablus = ärikasum / müügitulu

Puhasrentaablus = puhaskasum / müügitulu

Koguvarade puhasrentaablus = puhaskasum / koguvarad

Omakapitali puhasrentaablus = puhaskasum / omakapital

Võlakordaja = kohustused / koguvarad

Puhaskasum aktsia kohta = puhaskasum / aktsiate arv

Hind-tulu (PE) suhtarv = aktsia sulgemishind / puhaskasum aktsia kohta

Aktsia raamatupidamisväärtus = omakapital / aktsiate arv

Turuhinna ja raamatupidamisväärtuse suhe = aktsia sulgemishind / aktsia
raamatupidamisväärtus 

Turukapitalisatsioon = aktsia sulgemishind * aktsiate arv



KONSOLIDEERITUD FINANTSSEISUNDI ARUANNE



tuh EUR                                   30.06.2014  31.12.2013  30.06.2013
----------------------------------------------------------------------------
Raha ja raha ekvivalendid                        264         355         111
----------------------------------------------------------------------------
Nõuded ja ettemaksed (lisa 1)                  1 601       1 368       1 942
----------------------------------------------------------------------------
Varud (lisa 2)                                 3 512       2 974       3 257
----------------------------------------------------------------------------
Käibevara kokku                                5 377       4 697       5 310
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Kinnisvarainvesteeringud (lisa 3)                408         408         185
----------------------------------------------------------------------------
Materiaalne põhivara (lisa 4)                  9 322       9 505       9 741
----------------------------------------------------------------------------
Immateriaalne põhivara (lisa 5)                   26          26          20
----------------------------------------------------------------------------
Põhivara kokku                                 9 756       9 939       9 946
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
AKTIVA (vara) KOKKU                           15 133      14 636      15 256
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Võlakohustused (lisa 6)                        1 406       1 919       1 249
----------------------------------------------------------------------------
Võlad ja ettemaksed (lisa 7)                   2 617       2 255       2 419
----------------------------------------------------------------------------
Lühiajalised eraldised (lisa 8)                    7          14           7
----------------------------------------------------------------------------
Lühiajalised kohustused kokku                  4 030       4 188       3 675
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Pikaajalised võlakohustused (lisa 6)           4 127       3 413       4 328
----------------------------------------------------------------------------
Pikaajalised eraldised (lisa 8)                  239         230         244
----------------------------------------------------------------------------
Pikaajalised kohustused kokku                  4 366       3 643       4 572
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Kohustused kokku                               8 396       7 831       8 247
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Aktsiakapital (nimiväärtuses) (lisa 9)         2 699       2 699       2 699
----------------------------------------------------------------------------
Ülekurss                                         364         364         364
----------------------------------------------------------------------------
Kohustuslik reservkapital                        288         288         288
----------------------------------------------------------------------------
Ümberhindluse kursivahed                        (16)           8         (8)
----------------------------------------------------------------------------
Eelmiste perioodide jaotamata kasum            3 446       4 152       4 152
----------------------------------------------------------------------------
Aruandeaasta kasum (kahjum) (lisa 10)           (44)       (706)       (486)
----------------------------------------------------------------------------
Omakapital kokku                               6 737       6 805       7 009
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
PASSIVA (kohustused ja omakapital) KOKKU      15 133      14 636      15 256
----------------------------------------------------------------------------



KONSOLIDEERITUD KASUMI- JA KOONDKASUMIARUANNE



tuh EUR                                        II kv     II kv      6 k      6 k
                                                2014      2013     2014     2013
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Müügitulu (lisa 11)                            5 350     4 736   10 701    9 098
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Müüdud toodangu kulu                         (4 181)   (3 999)  (8 719)  (7 841)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Brutokasum                                     1 169       737    1 982    1 257
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Turustuskulud                                  (729)     (649)  (1 451)  (1 229)
--------------------------------------------------------------------------------
Üldhalduskulud                                 (159)     (180)    (332)    (387)
--------------------------------------------------------------------------------
Muud äritulud                                      6        19       23       61
--------------------------------------------------------------------------------
Muud ärikulud                                   (75)      (31)    (135)     (72)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Ärikasum (kahjum) (lisa 11)                      212     (104)       87    (370)
--------------------------------------------------------------------------------
Neto finantskulu                                (70)      (60)    (131)    (115)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Kasum(kahjum) enne tulumaksu                     142     (164)     (44)    (485)
--------------------------------------------------------------------------------
Tulumaksukulu                                      0         0        0      (1)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
PERIOODI PUHASKASUM (KAHJUM)                     142     (164)     (44)    (486)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Muu koondkasum:                                                                 
--------------------------------------------------------------------------------
Valuutakursside muutuste mõju                     21         3     (24)       13
 konsolideerimisel                                                              
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
PERIOODI KOONDKASUM(KAHJUM)                      163     (161)     (68)    (473)
--------------------------------------------------------------------------------
Tava perioodi puhaskasum(kahjum) aktsia         0,03    (0,04)   (0,01)   (0,11)
 kohta (lisa 10)                                                                
--------------------------------------------------------------------------------
Lahustatud perioodi puhaskasum(kahjum)          0,03    (0,04)   (0,01)   (0,11)
 aktsia kohta (lisa 10)                                                         
--------------------------------------------------------------------------------



 2014. aasta kolmanda kvartali vahearuande planeeritav avalikustamise aeg on
nädal 48 (24.-28. november 2014) 


         Martin Kalle
         CEO
         +372 4478 331
         [email protected]

Content of announcement in English

Title

Financial results, 6 months 2014

Message

Pärnu, 2014-08-29 15:28 CEST (GLOBE NEWSWIRE) --


THE SECOND QUARTER IN SHORT

Consolidated net sales of the second quarter of 2014 was 5.35 mil. euros,
representing a 13% increase on the second quarter compared to the same period
in 2013. At the same time, consolidated EBITDA amounted to 431 thousand euros
(EBITDA 123 thousand euros in Q2 2013). 

The sales in Skano Fibreboard OÜ Pärnu factory (incl. Isotex) was 2.2 mil.
euros, increased as compared to the respective period last year by 25%, the
operating profit of the second quarter was 126 thousand euros compared with the
operating loss of 76 thousand euros last year. 

The turnover of Skano Fibreboard OÜ Püssi factory was 1.2 mil. euros,
representing a 39% increase in the second quarter compared to the same period
in 2013. The operating loss amounted to 25 thousand euros compared with the
operating loss 158 thousand euros last year. 

The main sales growth came from Finland thanks to the new distribution partner
and from Estonia. Despite of sales growth from Finland, which came at the
expense of a bigger market share, our main foreign markets remained weak due to
the general economic situation in Europe. We have continuously expanded the
list of our target markets and made considerable efforts in product development
to obtain certificates necessary for different markets. In the second quarter
we also conducted product testing and fine tuning of the production process in
both factories in order to achieve a lower production cost. 

The priority of the management of the company is to continuously ensure the
sales of the production of both factories in order to guarantee the maximum
production capacity and efforts are taken in this direction on an on-going
basis. 

The turnover of Skano Furniture Factory OÜ factory in Pärnu decreased in the
second quarter by 7,5% and amounted to 1,7 mil. euros. The operating profit in
the second quarter was 141 thousand euros, in 2013 the operating profit of the
same period was 133 thousand euros. Sales in the second quarter of 2014
decreased mostly in Finland due to a weak demand by 23%  compared to 2013, also
sales to the Baltics (through the subsidiary) decreased by 16%. Sales to Russia
remained at the same level compared to 2013. In addition to seeking new sales
possibilities in the current markets, the company has made considerable efforts
to enter into new markets. The sales in new markets is not yet covering the gap
from our main markets. 

The turnover of Skano Furniture OÜ retail chain was 543 thousand euros which is
a 12% decrease compared to the same period last year and the operating loss was
49 thousand euros, compared with the sales of 619 thousand and operating loss
of 3 thousand euros in the second quarter of 2013. The current year second
quarter operating loss of 49 thousand euros also contains a loss from the drop
in currency exchange rate of hryvnia 55 thousand euros, out of which 32
thousand euros was due to the revaluation of intragroup loans as a separate
subsidiary but which will be eliminated out on the group level and will not
affect Skano Group end result. The realized currency exchange rate loss
amounted to 20 thousand euros (the realized loss from the currency exchange
rate was 13 thousand euros in the same period of 2013). Retail sales increased
surprisingly in Ukraine but decreased in the Baltics. The sales of Skano
Furniture Factory OÜ own furniture still forms a considerable part of the
retail sale and it enables the furniture factory to operate much more
profitably than it would be possible without its own retail chain. 

INCOME STATEMENT

The consolidated net sales of the second quarter in 2014 was 5.35 mil. euros
(4.74 mil. euros in the same period of 2013) representing a 13% increase
compared to Q2 2013. The Group’s gross margin in the second quarter of 2014 was
21.8% compared to 15.6% in the second quarter of 2013. The consolidated
operating profit amounted to 212 thousand euros (operating loss of 104 thousand
euros from the main activities in the same period of 2013). The consolidated
operating margin of net sales was 4.0% (-2.2% from main activities in Q2 2013). 

The consolidated net profit amounted to 142 thousand euros (compared to a net
loss of 164 thousand euros in Q2 2013), and the net margin was 2.7% (-3.5% in
Q2 2013). 

POSITION OF FINANCIAL STATEMENT

As of 30.06.2014 the total assets of Skano Group AS amounted to 15.1 mil. euros
(30.06.2013: 15.3 mil. euros). The liabilities of the company accounted for
55.5% (30.06.2013: 54.1%) thereof, i.e. 8.4 mil. euros (30.06.2013: 8.2 mil.
euros). 

Receivables and prepayments have decreased by 0.3 mil. euros i.e. 18% decrease
with 12 months. The reason of decrease of receivables was implementation of
factoring instrument. 

Inventories have increased with 12 months by 0,25 mil. euros compared to last
year, amounting to 3.5 mil. euros on 30.06.2014. (30.06.2013: 3.3 mil. euros).
Property, plant and intangibles decreased by 0.4 mil. euros mainly as a result
of depreciation. 

Short-term loans have increased by 0.2 mil. euros and amounted to 1.4 mil.
euros in 30.06.2014 which was a result of the usage of bank overdraft
(30.06.2013: 1.2 mil. euros). Supplier payables, tax liabilities, other
payables, including payables to employees, and provisions amounted to 2.6 mil.
euros (30.06.2013: 2.4 mil. euros). 

Long-term loans have decreased by 0.2 mil euros and amounted to 4.1 mil. euros
in 30.06.2014 (30.06.2013: 4.3 mil. euros). The decrease was due to principal
payments amounted to 0.2 mil. euros. 

Current and non-current liabilities increased by 0.2 mil. euros to 8.4 mil.
euros (30.06.2013: 8.2 mil. euros). 



DIVISIONAL REVIEW

NET SALES BY BUSINESS SEGMENTS



                                 th EUR        % of net sales 
--------------------------------------------------------------
                            Q2 2014  Q2 2013  Q2 2014  Q2 2013
--------------------------------------------------------------
Skano Fibreboard OÜ           3,397    2,631    63.5%    55.5%
--------------------------------------------------------------
Skano Furniture Factory OÜ    1,694    1,831    31.7%    38.7%
--------------------------------------------------------------
Skano Furniture OÜ retail       543      619    10.1%    13.1%
--------------------------------------------------------------
Elimination                   (284)    (344)   (5.3%)   (7.3%)
--------------------------------------------------------------
TOTAL                         5,350    4,737   100.0%   100.0%
--------------------------------------------------------------



NET SALES BY GEOGRAPHICAL SEGMENTS



                           th EUR        % of net sales 
--------------------------------------------------------
                      Q2 2014  Q2 2013  Q2 2014  Q2 2013
--------------------------------------------------------
Finalnd                 2,113    1,404    39.5%    29.6%
--------------------------------------------------------
Russia                  1,358    1,636    25.4%    34.5%
--------------------------------------------------------
Estonia                   872      704    16.3%    14.9%
--------------------------------------------------------
Great Britain             252      235     4.7%     5.0%
--------------------------------------------------------
Ukraine                   135      136     2.5%     2.9%
--------------------------------------------------------
Latvia                    117      112     2.2%     2.4%
--------------------------------------------------------
Lithuania                 108      165     2.0%     3.5%
--------------------------------------------------------
Sweden                     99      146     1.9%     3.1%
--------------------------------------------------------
United Arab Emirates       56        0     1.0%     0.0%
--------------------------------------------------------
Germany                    45       18     0.8%     0.4%
--------------------------------------------------------
Kazakhstan                 43       39     0.8%     0.8%
--------------------------------------------------------
Japan                      20        0     0.4%     0.0%
--------------------------------------------------------
Other countries           142      142     2.7%     3.0%
--------------------------------------------------------
TOTAL                   5,350    4,737   100.0%   100.0%
--------------------------------------------------------

Regarding the markets, turnover has increased in Finland and Estonia. The
percentage of turnover has decreased in most in Russia. 



PROFIT BY BUSINESS SEGMENTS



th EUR                   Q2 2014  Q2 2013
-----------------------------------------
Skano Furniture factory      141      133
-----------------------------------------
Skano Furniture retail      (49)      (3)
-----------------------------------------
Skano Fibreboard             101    (234)
-----------------------------------------
Elimination                   19        0
-----------------------------------------
TOTAL                        212    (104)
-----------------------------------------
Net financial costs         (70)     (60)
-----------------------------------------
Income tax                     0        0
-----------------------------------------
NET PROFIT                   142    (164)
-----------------------------------------



SKANO FIBREBOARD

The net sales of Skano Fibreboard in the second quarter of 2014 amounted to 3.4
mil. euros and operating profit to 101 thousand euros. In the same period last
year, the turnover of Skano Fibreboard totaled to 2.6 mil. euros and the
operating loss from main activities 234 thousand euros. Due to a new
distribution partner in Finland we have managed to increase sales considerably
at the expense of a bigger market share. Sales to Finland grew by 105%.
Considerable investments into production efficiency have paid off and improved
production profitability in the second quarter. 

The biggest drop in sales in the second quarter compared to last year took
place in Russia, 37% respectively due to the general political situation and
weakened purchase power in Russia for import goods. 

NET SALES BY GEOGRAPHICAL SEGMENTS



                      th EUR        % of net sales 
---------------------------------------------------
                 Q2 2014  Q2 2013  Q2 2014  Q2 2013
---------------------------------------------------
Finland            1,651      803    48.6%    30.5%
---------------------------------------------------
Estonia              552      382    16.2%    14.5%
---------------------------------------------------
Russia               509      806    15.0%    30.6%
---------------------------------------------------
Great Britain        262      229     7.7%     8.7%
---------------------------------------------------
Sweden                99      146     2.9%     5.5%
---------------------------------------------------
Latvia                68       45     2.0%     1.7%
---------------------------------------------------
Germany               45       18     1.3%     0.7%
---------------------------------------------------
Netherlands           32       51     0.9%     1.9%
---------------------------------------------------
Ukraine               28       35     0.8%     1.3%
---------------------------------------------------
Japan                 20        0     0.6%     0.0%
---------------------------------------------------
Other countries      125      107     3.7%     4.1%
---------------------------------------------------
Intragroup             6        9     0.2%     0.3%
---------------------------------------------------
TOTAL              3,397    2,631   100.0%   100.0%
---------------------------------------------------



th EUR                                     Net sales      Operating Profit
--------------------------------------------------------------------------
                                        Q2 2014  Q2 2013  Q2 2014  Q2 2013
--------------------------------------------------------------------------
Pärnu Fibreborad factory                  1,564    1,091      111    (125)
--------------------------------------------------------------------------
Püssi Fibreboard factory                  1,233      889     (25)    (158)
--------------------------------------------------------------------------
Pärnu interior boards factory (Isotex)      594      642       15       49
--------------------------------------------------------------------------
Not allocated                                 6        9        0        0
--------------------------------------------------------------------------
TOTAL                                     3,397    2,631      101    (234)
--------------------------------------------------------------------------

The net sales of the Pärnu fibreboard factory and interior board’s line
increased 25% in the second quarter of 2014 compared to the same quarter of
2013 and amounted to 2.2 mil. euros. Production efficiency has improved thanks
to our targeted production improvement and investment program. 

The turnover of Püssi fibreboard factory amounted to 1.2 mil. euros growing 39%
compared to the same quarter in 2013 and operating loss amounted to 25 thousand
euros (turnover 0.9 mil. euros and operating loss 158 thousand euros in Q2
2013). Output of Püssi Fibreboard factory grew in the second quarter but the
main challenge is still to secure Püssi Fibreboard factory with sufficient
sales volumes and optimizing production portfolio and efficiency. 



SKANO FURNITURE

FURNITURE RETAIL SALES

Skano Group AS retail business is operated by a private limited company Skano
Furniture OÜ and its subsidiaries in Latvia, Lithuania and Ukraine. Skano has
totally 10 stores in Tallinn (2), Tartu, Pärnu, Riga, Vilnius, Kiev (2),
Kharkiv and Dnipropetrovs’k at the end of the second quarter in 2014. 

RETAIL SALES BY COUNTRIES



                th EUR        % of net sales    Number of stores 
-----------------------------------------------------------------
           Q2 2014  Q2 2013  Q2 2014  Q2 2013  30.06.14  30.06.13
-----------------------------------------------------------------
Estonia        294      308    54.2%    49.8%         4         3
-----------------------------------------------------------------
Latvia          49       67     9.0%    10.8%         1         1
-----------------------------------------------------------------
Lithuania       93      143    17.1%    23.1%         1         1
-----------------------------------------------------------------
Ukraine        107      101    19.7%    16.3%         4         4
-----------------------------------------------------------------
TOTAL          543      619   100.0%   100.0%        10         9
-----------------------------------------------------------------

The furniture retail sales amounted to 543 thousand euros in the second quarter
of 2014 and operating loss 49 thousand euros (sales 619 thousand euros and
operating loss 3 thousand euros in Q2 2013). The current year second quarter
operating loss 49 thousand euros contains also a loss from a drop in the
currency exchange rate of hryvnia 55 thousand euros, out of which 32 thousand
euros was due to revaluation of intragroup loans as a separate subsidiary but
which will be eliminated out on group level and will not affect Skano Group end
result and the realized currency exchange rate loss amounted to 20 thousand
euros (realized loss from currency exchange rate 13 thousand euros in the same
period of 2013). 



FURNITURE PRODUCTION

The net sales of the Skano Furniture Factory in the second quarter amounted to
1.7 mil. euros and operating profit to 141 thousand euros. In the same period
last year, the turnover of the factory amounted to 1.8 mil. euros and the
profit to 133 thousand euros. As compared to the previous year the turnover of
the factory has decreased 7.5% and the operating profit has increased by 8
thousand euros. In the second quarter the sales decreased especially in Finland
by 23% due to a colder economic environment and weaker demand for durable
goods. 

FURNITURE FACTORY SALES BY COUNTRIES



                      th EUR        % of net sales 
---------------------------------------------------
                 Q2 2014  Q2 2013  Q2 2014  Q2 2013
---------------------------------------------------
Russia               849      830    50.1%    45.3%
---------------------------------------------------
Finland              462      601    27.3%    32.8%
---------------------------------------------------
Kazakhstan            43       39     2.5%     2.1%
---------------------------------------------------
Estonia               26       14     1.5%     0.8%
---------------------------------------------------
Other countries       36       12     2.1%     0.7%
---------------------------------------------------
Subsidiaries         278      335    16.5%    18.3%
---------------------------------------------------
TOTAL              1,694    1,831   100.0%   100.0%
---------------------------------------------------



FORECAST AND DEVELOPMENT

SKANO FIBREBOARD. Sales of Skano Fibreboard in Q3 2014 will remain at the same
level compared to sales of the same period last year. In Q3 collective
vacations in both factories are planned which will influence profitability. In
addition to optimizing the production portfolio the management’s priority is to
also improve energy efficiency in the production process, with the aim to
achieve our 2014 investment and improvement program target. 

We are moderately optimistic about 2014 2H, but further escalation of the
conflict in Ukraine would impact negatively to fibreboard sales in our main
markets of Finland and Russia. Despite of geopolitical developments we are
taking actions to enter into new export markets. 

SKANO FURNITURE RETAIL SALES. We expect retail sales in the third quarter of
2014 to decrease compared to the sale of the same period last year. We expect a
bigger negative impact to sales from Ukraine due to political and economic
instability. 

SKANO FURNITURE FACTORY. In the third quarter of 2014 we expect smaller sales
of the furniture factory compared to the same period in 2013 because of the
deteriorated economic situation in the neighbouring region, in Finland due to
general economic situation and in Russia due to conflict in Ukraine, which has
impact on local purchasing power and general trade with EU. 



FINANCIAL HIGHLIGHTS



th EUR                 6 m 2014  6 m 2013  6 m 2012
---------------------------------------------------
Income statement                                   
---------------------------------------------------
Revenue                  10,701     9,098     9,440
---------------------------------------------------
EBITDA                      531        86       512
---------------------------------------------------
EBITDA margin              5.0%      0.9%      5.4%
---------------------------------------------------
Operating profit             87     (370)        10
---------------------------------------------------
Operating margin           0.8%    (4.1%)      0.1%
---------------------------------------------------
Net profit                 (44)     (486)     (134)
---------------------------------------------------
Net margin               (0.4%)    (5.3%)    (1.4%)
---------------------------------------------------
                                                   
----------------------------------------------------
Balance sheet (30.06)                              
---------------------------------------------------
Total assets             15,133    15,256    16,050
---------------------------------------------------
Return on assets         (0.3%)    (3.2%)    (0.8%)
---------------------------------------------------
Equity                    6 737     7 009     7,532
---------------------------------------------------
Return on equity         (0.7%)    (6.9%)    (1.8%)
---------------------------------------------------
Debt-to-equity ratio      55.5%     54.1%     53.1%
---------------------------------------------------
                                                   
----------------------------------------------------
Share (30.06)                                      
---------------------------------------------------
Closing price              1.00      1.06      1.31
---------------------------------------------------
Earnings per share       (0.01)    (0.11)    (0.03)
---------------------------------------------------
Price-earnings ratio   (100.00)    (9.64)   (43.67)
---------------------------------------------------
Book value of a share      1.50      1.56      1.67
---------------------------------------------------
Market to book ratio       0.67      0.68      0.78
---------------------------------------------------
Market capitalization     4,499     4,769     5,894
---------------------------------------------------

EBITDA = Earnings before interest, taxes, depreciation and amortization

EBITDA margin = EBITDA / Revenue

Operating margin = Operating profit / Revenue

Net margin = Net profit / Revenue

Return on assets = Net profit / Total assets

Return on equity = Net profit / Equity

Debt-to-equity ratio = Liabilities / Total assets

Earnings per share = Net profit / Total shares

Price-earnings ratio = Closing price / Earnings per share

Book value of a share = Equity / Total shares

Market to book ratio = Closing price / Book value of a share

Market capitalization = Closing price * Total shares



CONSOLIDATED STATEMENT OF FINANCIAL POSITION



th EUR                                    30.06.2014  31.12.2013  30.06.2013
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Cash and bank                                    264         355         111
----------------------------------------------------------------------------
Receivables and prepayments (Note 1)           1,601       1,368       1,942
----------------------------------------------------------------------------
Inventories (Note 2)                           3,512       2,974       3,257
----------------------------------------------------------------------------
Total current assets                           5,377       4,697       5,310
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Investment property (Note 3)                     408         408         185
----------------------------------------------------------------------------
Tangible fixed assets (Note 4)                 9,322       9,505       9,741
----------------------------------------------------------------------------
Intangible fixed assets (Note 5)                  26          26          20
----------------------------------------------------------------------------
Total fixed assets                             9,756       9,939       9,946
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
TOTAL ASSETS                                  15,133      14,636      15,256
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Debt obligations (Note 6)                      1,406       1,919       1,249
----------------------------------------------------------------------------
Payables and prepayments (Note 7)              2,617       2,255       2,419
----------------------------------------------------------------------------
Short-term provisions (Note 8)                     7          14           7
----------------------------------------------------------------------------
Total current liabilities                      4,030       4,188       3,675
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Non-current debt obligations (Note 6)          4,127       3,413       4,328
----------------------------------------------------------------------------
Non-current provisions (Note 8)                  239         230         244
----------------------------------------------------------------------------
Total non-current liabilities                  4,366       3,643       4,572
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Total liabilities                              8,396       7,831       8,247
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
Share capital at nominal value (Note 9)        2,699       2,699       2,699
----------------------------------------------------------------------------
Issue premium                                    364         364         364
----------------------------------------------------------------------------
Statutory capital reserve                        288         288         288
----------------------------------------------------------------------------
Currency translation                            (16)           8         (8)
----------------------------------------------------------------------------
Retained profits                               3,446       4,152       4,152
----------------------------------------------------------------------------
Net profit (loss) for the year (Note 10)        (44)       (706)       (486)
----------------------------------------------------------------------------
Total equity                                   6,737       6,805       7,009
----------------------------------------------------------------------------
                                                                            
----------------------------------------------------------------------------
TOTAL LIABILITIES AND EQUITY                  15,133      14,636      15,256
----------------------------------------------------------------------------



CONSOLIDATED STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME



th EUR                                  2nd Q  2nd Q 2013  6 m 2014     6 m 2013
                                         2014                                   
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
RETURN ON SALES (Note 11)               5,350       4,736    10,701        9,098
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Cost of production sold               (4,181)     (3,999)   (8,719)      (7,841)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Gross profit                            1,169         737     1,982        1,257
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Marketing expenses                      (729)       (649)   (1,451)      (1,229)
--------------------------------------------------------------------------------
General administrative expenses         (159)       (180)     (332)        (387)
--------------------------------------------------------------------------------
Other income                                6          19        23           61
--------------------------------------------------------------------------------
Other expenses                           (75)        (31)     (135)         (72)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Operating profit (loss) (Note 11)         212       (104)        87        (370)
--------------------------------------------------------------------------------
Financial income and financial           (70)        (60)     (131)        (115)
 expenses                                                                       
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Profit (loss) before taxes                142       (164)      (44)        (485)
--------------------------------------------------------------------------------
Prepaid income tax                          0           0         0          (1)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
NET PROFIT (LOSS)  FOR THE PERIOD         142       (164)      (44)        (486)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Basic earnings per share (Note 10)    0.03         (0.04)         (0.01)  (0.11)
--------------------------------------------------------------------------------
Diluted earnings per share (Note 10)     0.03      (0.04)    (0.01)       (0.11)
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Other comprehensive income:                                                     
--------------------------------------------------------------------------------
Currency translation differences           21           3      (24)           13
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
TOTAL COMPREHENSIVE INCOME                163       (161)      (68)        (473)
--------------------------------------------------------------------------------
                                                                                



The planned time of publishing of interim report of the third quarter of 2014
is week 48 (24-28 November 2014) 


         Martin Kalle
         CEO
         +372 4478 331
         [email protected]