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

5954

Submission date and time

26.02.2017 23:00:00

Content of announcement in Estonian

Title

PRF: AS-i PRFoods 2016. aasta 4. kvartali ja 12 kuu konsolideeritud auditeerimata vahearuanne

Message

Tallinn, Eesti, 2017-02-26 22:00 CET (GLOBE NEWSWIRE) --


Ülevaade majandustegevusest

JUHTKONNA KOMMENTAAR

Aasta 2016 oli PRFoodsile edukas aasta. Ületasime käibeprognoosi 2,4 miljoni
euro võrra ning maksude- ja kulumieelne kasum (EBITDA) tõusis võrreldes eelmise
aastaga 28,7% ehk 0,6 miljonit eurot. Ettevõte saavutas müügikäibe 47,4
miljonit eurot (4. kvartali käive 16,9 miljonit eurot), kuid pidi samal ajal
toime tulema väga kiire tooraine hinna tõusuga, mis jätkus ka 4. kvartalis. 

Tänu kalakasvatusele, suutis PRFoods suurendada 2016. aasta EBITDA kuni 2,6
miljoni euroni, aastane kasv 0,6 miljonit eurot, kuid äritegevuse EBITDA
kahanes tulenevalt müüdud kaupade kulu kasvust. 

PRFoodsi juhtkond on teinud head tööd reageerides kasvavatele kalahindadele,
kärpinud ettevõtte kulubaasi ja aktiivselt töötanud selle nimel, et kanda
hinnatõus edasi klientidele. Selle tulemusena teenisime 4. kvartalis 0,7
miljonit eurot EBITDAd äritegevusest, ilma ühekordsete kuludeta 1,1 miljonit
eurot. 4. kvartalis kasutasime tootmises enda kasvatatud kala, mis tingis
biomassi kahanemise ja kahjumi -1,1 miljoni euro võrra. 

2016. aastal olid ettevõttel tavapärasest suuremad ühekordsed kulud, mis on
seotud ettevõtte korporatiivtegevuse, investeeringute ja 2017. aastal tuleva
brändi uuendamisega. Me ei näe 2017. aastal ette sarnaseid ühekordseid kulusid. 

Kalakasvatus

Aasta 2016 oli meie kalakasvatusele väga edukas. Soomes ja Rootsis algas hooaeg
märksa varem ning head ilmastikuolud kestsid terve aktiivse kalakasvatuse
perioodi. Me oleme parandanud sööda kvaliteeti ja söötmise tehnoloogiaid, mille
tulemusel saavutasime suurema biomassi kasvu. 2016. aasta lõpus on meie kala
biomass 16,7% kõrgem kui aasta varem, mis tagab meile vajaliku toorkala
kevad-suvisel perioodil, mil toorkala saadavus kolmandate osapoolte käest on
tavapäraselt kehvem. 2016. aasta lõpu seisuga oli biomass 1 418 tonni ja
õiglases väärtuses 7,6 miljonit eurot (2015: vastavalt 1 215 tonni ja 4,4
miljonit eurot õiglases väärtuses). Me ootame 2017. aastal kalahindade
stabiliseerumist mõnevõrra madalamale tasemele. Juurdepääs toorkalale, eriti
kasvandustes kasvatatud vikerforellile, on endiselt kriitiline ja meie enda
kalakasvatused annavad ettevõttele ainulaadse eelise praegustel turgudel. 

Kalatöötlus

Kalatöötlus on võidelnud kasvavate toorkala hindadega, mis on mõjutanud nii
koguseid kui hindu. Sama probleem on kimbutanud ka kõiki meie konkurente.
PRFoods on väljunud mitmest madala marginaalsusega private label tooterühmast,
mis on tinginud müügikäibe languse. Tulenevalt kala kõrgetest hindadest on
jaeketid tühistanud ka kalakampaaniaid. Jaekettide hinnad on tavaliselt ette
kokku lepitud ja alles 4. kvartalis nägime jaehindade tõusu. 4. kvartali
äritegevuse EBITDA kalatöötlusest oli 0,7 miljonit eurot (1,1 miljonit ilma
ühekordsete kulude mõjuta) ja 2016. aasta äritegevuse EBITDA tervikuna oli 0,4
miljonit eurot. Me ootame 2017. aastal äritegevuse EBITDA märgatavat kasvu.
Detailsemad ennustused avaldatakse koos 1. kvartali tulemustega. 

Kuna enamus investeeringutest kalatöötlusse on juba tehtud, siis 2017. aastal
jätkame vaid olemasolevate seadmete uuendamist. 

Sihtturud

Meie põhiline turg on Soome, kuid me ootame teiste turgude kiiret arengud, sh
Baltikum, Aasia, Euroopa. Meie eesmärk on saavutada pikaajaliselt ekspordi
osakaal 40% kogukäibest uutele turgudele. 

Meeskond

PRFoods on tugevdanud oma IT ja finantsosakonda, oleme tõhustanud oma
tootmismeeskonna tööd tänu investeeringutele. Me pakume tööd keskmiselt 200
töötajale, mis on 17 võrra vähem kui eelmisel aastal ning meie eesmärk on hoida
konkurentsivõimelist palgataset terves ettevõttes. 

Finantsid

PRFoodsi bilanss on väga tugev, laenud väga madalal tasemel ja meie rahasaldo
kasvas 4,4 miljoni euroni. See võimaldab ettevõttel aktiivselt otsida
laienemisvõimalusi nii sisemise kasvu kui omandamise kaudu. 

PRFoods on meie põhiturgudel jätkuvalt üks vaieldamatuid liidreid ja me
pingutame, et parandada oma positsiooni müükides, kvaliteedis ja kasumlikkuses. 

Ma soovin tänada kogu PRFoodsi meeskonda suurepärase töö eest 2016. aastal ja
läheme optimistlikult 2017. aastale vastu. 

Me oleme tänulikud oma klientidele meile antud usalduse eest ja lubame olla
esmavalik kõrge kvaliteediga kalatoodete tootjana. 



AS PRFOODS AUDITEERIMATA MAJANDUSTULEMUSED, 4. KVARTAL 2016 VÕRRELDES 2015.
AASTA 4. KVARTALIGA 

  -- Auditeerimata konsolideeritud käive 16,9 miljonit eurot, kahanemine -1,6%
     ehk -0,3 miljonit eurot.
  -- Brutomarginaal 11,4%, kahanemine -3,6 protsendipunkti.
  -- Bioloogiliste varade ümberhindluse negatiivne mõju -1,1 miljonit eurot
     (2015 aasta 4. kvartal negatiivne mõju -0,4 miljonit eurot).
  -- EBITDA äritegevusest 0,7 miljonit eurot, halvenemine -0,7 miljonit eurot
     (ilma 2016. aasta ühekordse kulu mõjuta EBITDA 1,1 miljonit eurot,
     kahanemine -0,3 miljonit eurot).
  -- EBITDA -0,4 miljonit eurot, kahanemine -1,5 miljonit eurot ehk -143,6%
     (ilma 2016. aasta ühekordse kulu mõjuta EBITDA -0,05 miljonit eurot,
     kahanemine -1,1 miljonit eurot).
  -- Ärikahjum -0,8 miljonit eurot, kasv -1,5 miljonit eurot ehk -205,4% (ilma
     2016. aasta ühekordse kulu mõjuta ärikahjum -0,4 miljonit eurot, kasv -1,1
     miljonit eurot).

  -- Puhaskahjum -0,5 miljonit eurot, kasv -1,3 miljonit eurot ehk -174,4% (ilma
     2016. aasta ühekordse kulu mõjuta kasv -0,1 miljonit eurot, kahanemine -0,9
     miljonit eurot).



AS PRFOODS AUDITEERIMATA MAJANDUSTULEMUSED, 12 KUUD 2016 VÕRRELDES 2015. AASTA
12 KUUGA 

  -- Auditeerimata konsolideeritud käive 47,4 miljonit eurot, kahanemine -5,7%
     ehk -2,8 miljonit eurot.
  -- Brutomarginaal 8,5%, vähenemine -5,0 protsendipunkti.
  -- Bioloogiliste varade ümberhindluse positiivne mõju +2,3 miljonit eurot (12
     kuud 2015: negatiivne mõju -0,9 miljonit eurot).
  -- EBITDA äritegevusest 0,4 miljonit eurot, halvenemine -2,6 miljonit eurot
     (ilma 2016. aasta ühekordse kulu mõjuta EBITDA 0,8 miljonit eurot,
     kahanemine -2,2 miljonit eurot).
  -- EBITDA 2,6 miljonit eurot, kasv +0,6 miljonit eurot (ilma 2016. aasta
     ühekordse kulu mõjuta EBITDA 3,0 miljonit eurot, kasv +1,0 miljonit eurot).
  -- Ärikasum 1,4 miljonit eurot, paranemine +0,5 miljonit eurot ehk +58,6%
     (ilma 2016. aasta ühekordse kulu mõjuta ärikasum 1,8 miljonit eurot, kasv
     +0,9 miljonit eurot).
  -- Puhaskasum 0,7 miljonit eurot, kahanemine -0,5 miljonit eurot ehk -44,1%
     (ilma 2016. aasta ühekordse kulu mõjuta puhaskasum 1,1 miljonit eurot,
     kahanemine -0,1 miljonit eurot ehk -10,0%).



VÕTMENÄITAJAD

Kasumi     1kv     2kv     3kv     4kv     12k     1kv     2kv     3kv     4kv 
   12k 
aruann    2016    2016    2016    2016    2016    2015    2015    2015    2015 
  2015 
e, 
 milj 
 EUR 
--------------------------------------------------------------------------------
------ 
Müügit    10,2     9,8    10,5    16,9    47,4    10,3    11,4    11,4    17,2 
  50,3 
ulu 
--------------------------------------------------------------------------------
------ 
Brutok     1,0     0,6     0,5     1,9     4,0     1,3     1,3     1,6     2,6 
   6,8 
asum 
--------------------------------------------------------------------------------
------ 
EBITDA     0,2    -0,3    -0,3     1,1     0,8     0,4     0,4     0,7     1,4 
   2,9 
 ärite 
gevuse 
st 
--------------------------------------------------------------------------------
------ 
EBITDA    -0,2     0,7     2,6    -0,4     2,6    -0,6     0,6     1,1     1,0 
   2,0 
--------------------------------------------------------------------------------
------ 
EBIT      -0,5     0,3     2,3    -0,8     1,4    -0,9     0,3     0,8     0,7 
   0,9 
--------------------------------------------------------------------------------
------ 
EBT       -0,6     0,2     2,2    -0,8     1,1    -0,8     0,3     0,8     0,8 
   1,1 
--------------------------------------------------------------------------------
------ 
Puhask    -0,5    0,04     1,6    -0,5     0,7    -0,5     0,3     0,7     0,7 
   1,2 
asum 
 (-kah 
jum) 
--------------------------------------------------------------------------------
------ 
Brutor    9,5%    6,3%    4,7%   11,4%    8,5%   12,2%   11,3%   14,5%   15,0% 
 13,5% 
entaab 
lus 
--------------------------------------------------------------------------------
------ 
Äriteg    2,1%   -2,6%   -2,6%    6,2%    1,6%    4,1%    3,3%    6,5%    8,1% 
  5,8% 
evuse 
 EBITD 
A 
 margi 
naal 
--------------------------------------------------------------------------------
------ 
EBITDA   -2,2%    6,8%   24,9%   -2,6%    5,5%   -5,9%    4,8%    9,4%    6,0% 
  4,0% 
 margi 
naal 
--------------------------------------------------------------------------------
------ 
EBIT     -5,2%    3,6%   22,0%   -4,5%    2,9%   -8,6%    2,4%    6,8%    4,2% 
  1,7% 
 margi 
naal 
--------------------------------------------------------------------------------
------ 
EBT      -5,5%    2,3%   21,3%   -4,5%    2,4%   -7,4%    2,9%    6,6%    4,4% 
  2,1% 
 margi 
naal 
--------------------------------------------------------------------------------
------ 
Puhasr   -4,5%    0,4%   15,5%   -3,2%    1,4%   -5,2%    2,5%    6,1%    4,3% 
  2,3% 
entaab 
lus 
--------------------------------------------------------------------------------
------ 
Tegevu   10,5%   12,7%   11,2%    7,7%   10,1%   11,3%   11,3%   11,9%    9,3% 
 10,8% 
skulud 
e 
 suhta 
rv 
--------------------------------------------------------------------------------
------ 



Bilans  31.03.2016  30.06.2016  30.09.2016  31.12.2016  31.03.2015  30.06.2015 
30.09.2015  31.12.2015 
s, 
 milj 
 EUR 
--------------------------------------------------------------------------------
---------------------- 
Netovõ        -3,1        -1,4         1,3         0,3        -3,3        -6,5 
      -5,2        -0,6 
lgnevu 
s 
--------------------------------------------------------------------------------
---------------------- 
Omakap        22,7        22,7        24,3        23,8        33,1        33,3 
      34,0        23,2 
ital 
--------------------------------------------------------------------------------
---------------------- 
Käibek        11,0        11,2        13,3        12,4        21,6        21,7 
      21,8        11,4 
apital 
--------------------------------------------------------------------------------
---------------------- 
Varad         28,6        29,3        34,4        35,0        39,5        39,4 
      40,1        29,5 
--------------------------------------------------------------------------------
---------------------- 
Likvii         3,7         3,4         2,7         2,4         5,5         5,9 
       5,9         3,7 
dsusko 
rdaja 
--------------------------------------------------------------------------------
---------------------- 
Omakap       79,4%       77,6%       70,7%       67,9%       83,9%       84,6% 
     84,7%       78,8% 
itali 
 suhta 
rv 
--------------------------------------------------------------------------------
---------------------- 
Finant      -15,7%       -6,7%        5,2%        1,1%      -11,0%      -24,1% 
    -18,2%       -2,5% 
svõime 
ndus 
--------------------------------------------------------------------------------
---------------------- 
Netovõ        -1,1        -0,7         1,2         0,4       -11,2        -8,2 
      -4,4        -0,2 
lg/EBI 
TDA 
--------------------------------------------------------------------------------
---------------------- 
Omakap        4,5%        3,6%        6,7%        2,8%       -3,2%       -3,9% 
     -2,3%        4,1% 
itali 
 tootl 
us 
--------------------------------------------------------------------------------
---------------------- 
Varade        3,7%        2,9%        5,2%        2,0%       -2,1%       -2,6% 
     -1,6%        3,4% 
 tootl 
us 
--------------------------------------------------------------------------------
---------------------- 



 Konsolideeritud finantsseisundi aruanne

EUR '000                             31.12.2016  31.12.2015
-----------------------------------------------------------
VARAD                                                      
-----------------------------------------------------------
Raha ja ekvivalendid                      4 374       1 921
-----------------------------------------------------------
Nõuded ja ettemaksed                      4 065       3 653
-----------------------------------------------------------
Varud                                     5 393       5 616
-----------------------------------------------------------
Bioloogilised varad                       7 584       4 421
-----------------------------------------------------------
Käibevara kokku                          21 416      15 611
-----------------------------------------------------------
                                                           
-----------------------------------------------------------
Edasilükkunud tulumaksuvara                 134         138
-----------------------------------------------------------
Pikaajalised finantsinvesteeringud          103         161
-----------------------------------------------------------
Materiaalne põhivara                      7 285       7 427
-----------------------------------------------------------
Immateriaalne vara                        6 031       6 128
-----------------------------------------------------------
Põhivara kokku                           13 553      13 854
-----------------------------------------------------------
VARAD KOKKU                              34 969      29 465
-----------------------------------------------------------
                                                           
-----------------------------------------------------------
KOHUSTUSED JA OMAKAPITAL                                   
-----------------------------------------------------------
Võlakohustused                            3 700         286
-----------------------------------------------------------
Võlad ja ettemaksed                       5 127       3 760
-----------------------------------------------------------
Sihtfinantseerimine                         162         177
-----------------------------------------------------------
Lühiajalised kohustused kokku             8 989       4 223
-----------------------------------------------------------
                                                           
-----------------------------------------------------------
Võlakohustused                              940       1 063
-----------------------------------------------------------
Edasilükkunud tulumaksukohustus             736         252
-----------------------------------------------------------
Sihtfinantseerimine                         551         706
-----------------------------------------------------------
Pikaajalised kohustused kokku             2 227       2 021
-----------------------------------------------------------
KOHUSTUSED KOKKU                         11 216       6 244
-----------------------------------------------------------
                                                           
-----------------------------------------------------------
Aktsiakapital                             7 737       7 737
-----------------------------------------------------------
Ülekurss                                 14 007      16 026
-----------------------------------------------------------
Oma aktsiad                                -256        -172
-----------------------------------------------------------
Kohustuslik reservkapital                    12           6
-----------------------------------------------------------
Realiseerimata kursivahed                   428         471
-----------------------------------------------------------
Jaotamata kasum (-kahjum)                 1 825        -847
-----------------------------------------------------------
Ettevõtte aktsionäridele kuuluv osa      23 753      23 221
-----------------------------------------------------------
OMAKAPITAL KOKKU                         23 753      23 221
-----------------------------------------------------------
OMAKAPITAL JA KOHUSTUSED KOKKU           34 969      29 465
-----------------------------------------------------------



Konsolideeritud koondkasumiaruanne

EUR '000                                          4kv      4kv      12k      12k
                                                 2016     2015     2016     2015
--------------------------------------------------------------------------------
Müügitulud                                     16 903   17 178   47 429   50 273
--------------------------------------------------------------------------------
Müüdud kaupade kulu                           -14 971  -14 599  -43 409  -43 509
--------------------------------------------------------------------------------
Brutokasum                                      1 932    2 579    4 020    6 764
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Tegevuskulud                                   -1 294   -1 599   -4 782   -5 411
--------------------------------------------------------------------------------
Turundus- ja müügikulud                          -964   -1 249   -3 346   -4 033
--------------------------------------------------------------------------------
Üldhalduskulud                                   -330     -350   -1 436   -1 378
--------------------------------------------------------------------------------
Muud äritulud/-kulud                             -293       96     -120      406
--------------------------------------------------------------------------------
Bioloogiliste varade ümberhindlus              -1 101     -359    2 263     -888
--------------------------------------------------------------------------------
Ärikasum (-kahjum)                               -756      717    1 381      871
--------------------------------------------------------------------------------
Finantstulud                                        1       65        2      303
--------------------------------------------------------------------------------
Finantskulud                                       -7      -25     -238     -105
--------------------------------------------------------------------------------
Maksustamiseelne kasum (-kahjum)                 -762      757    1 145    1 069
--------------------------------------------------------------------------------
Tulumaks                                          214      -20     -486      110
--------------------------------------------------------------------------------
Aruandeperioodi puhaskasum (-kahjum)             -548      737      659    1 179
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Muu koondkasum (-kahjum), mida võib hiljem                                      
 klassifitseerida kasumiaruandesse:                                             
--------------------------------------------------------------------------------
Valuutakursi vahed                                  8       32      -43       30
--------------------------------------------------------------------------------
Kokku koondkasum (-kahjum)                       -540      769      616    1 209
--------------------------------------------------------------------------------



Indrek Kasela
AS PRFoods
Juhatuse liige
T: +372  6033 800
[email protected]
www.prfoods.ee

Content of announcement in English

Title

PRF: Consolidated Unaudited Interim Report of AS PRFoods for 4th quarter and 12 months of 2016

Message

Tallinn, Estonia, 2017-02-26 22:00 CET (GLOBE NEWSWIRE) --


Overview of the economic activities

MANAGEMENT COMMENTARY

2016 was successful for PRFoods. We exceeded our revenue prognosis by 2.4
million euros and profit before taxes and depreciation (EBITDA) increased by
28.7%, i.e. 0.6 million euros. The company achieved revenue of 47.4 million
euros (Q4 sales 16.9 million euros), but faced very rapid increase in raw
material prices well into Q4. 

PRFoods increased its 2016 EBITDA to 2.6 million euros, up by 0.6 million euros
y-o-y, thanks to fish farming operations, but operational EBITDA lagged due to
increase in cost of goods sold. 

PRFoods management did an excellent job in countering the increase in fish
prices, trimmed company’s cost base and actively worked on transferring price
increases to customers. This resulted in posting Q4 0,7 million euros
operational EBITDA, without one-off costs 1.1 million euros. In Q4 we used our
own fish in processing, resulting in decrease (loss) in biomass by 1.1 million
euros. 

In year 2016, the company incurred larger one-off costs related to certain
corporate activities, investments and brand relaunch to take place in 2017. We
do not foresee such extraordinary one-off costs in 2017. 

Fish farming

The year 2016 was excellent for our fish farming operations. The season started
much earlier in Finland and Sweden, as well as good climatic conditions that
lasted throughout the active season for farming. We improved the quality of
feeds and feeding technologies, which resulted higher growth in biomass. In the
end of 2016 our fish biomass is 16.7 % higher on y-o-y basis, providing us
majority of raw material needed for spring-summer season when access to third
party raw material is usually restricted. Biomass at the end of 2016 was 1,418
tons and in fair value 7.6 million euros (2015: respectively 1,215 tons and 4.4
million euros in fair value). We estimate fish prices to stabilize at somewhat
lower prices in 2017. Access to raw material, in particular farmed rainbow
trout, remains critical and our own farms give company a unique advantage in
the current markets. 

Fish processing

Fish processing struggled with increased raw material prices, affecting both
volumes and prices. Same problem plagued all our competitors. PRFoods pulled
out of several low-margin private label products, resulting in loss of sales.
Retailers have also cancelled campaigns for fish due to higher prices. Pricing
with retailers is usually agreed in advance and only in Q4 we witnessed an
increase in retailer prices. In Q4 operational EBITDA from fish processing was
0.7 million euros (1.1 without one-offs) and 2016 operational EBITDA was 0.4
million euros. We foresee significant increase in operational EBITDA in 2017.
More detailed forecasts will be released together with Q1 results. 

Since majority of investments in fish processing have been already undertaken,
we foresee only investments in upgrade of existing machinery to be made in
2017. 

Markets

Our main market is Finland, but we see rapid development of other markets
including Baltics, Asia, Europe. We aim to achieve in long-term 40% of export
from our total sales. 

Personnel

PRFoods has strengthened its IT and finance departments, and we have
streamlined our operational staff thanks to investments. We employ 200 people,
that is 17 less on y-o-y, and we aim to maintain competitive salary level
across the firm. 

Financials

PRFoods has very solid balance sheet, very low level of debt and our cash
balance increased to 4.4 million euros. This allows company to look actively at
various expansion opportunities, both organic and through acquisitions. 

PRFoods remains to be one of the undisputed leaders in our core markets and we
strive to improve our position in terms of sales, quality and profitability. 

I would like to thank all the staff of PRFoods for excellent job in 2016 and we
are looking optimistically towards 2017. 

We are grateful for the loyalty of our customers and promise to be a
first-choice producer of high quality fish products. 



UNAUDITED FINANCIAL RESULTS OF AS PRFOODS, THE 4TH QUARTER OF 2016 COMPARED TO
THE 4TH QUARTER OF 2015 

  -- Unaudited consolidated revenue 16.9 million euros, decrease -0.3 million
     euros, i.e. -1.6%.
  -- Gross margin 11.4%, decrease -3.6 percentage points.
  -- Negative impact from revaluation of biological assets -1.1 million euros
     (4th quarter 2015: negative impact of
 -0.4 million euros).
  -- EBITDA from operations 0,7 million euros, decrease -0.7 million euros
     (without one-off effects in year 2016 EBITDA 1.1 million euros, decrease
     -0.3 million euros).
  -- EBITDA -0.4 million euros, decrease -1.5 million euros, i.e. -143.6%
     (without one-off effects -0.05 million euros, decrease -1.1 million euros).
  -- The operating loss -0.8 million euros, increase -1.5 million euros, i.e.
     205.4% (without one-off effects -0.4 million euros, decrease -1.1 million
     euros).
  -- Net loss -0.5 million euros, increase -1.3 million euros, i.e. -174.4%
     (without one-off effects -0.1 million euros, increase -0.9 million euros).



UNAUDITED FINANCIAL RESULTS OF AS PRFOODS, THE 12 MONTHS OF 2016 COMPARED TO
THE 12 MONTHS OF 2015 

  -- Unaudited consolidated revenue 47.4 million euros, decrease -2.8 million
     euros, i.e. -5.7%.
  -- Gross margin 8.5%, decrease -5.0 percentage points.
  -- Positive impact from revaluation of biological assets +2.3 million euros
     (12 months 2015: negative impact of
 -0.9 million euros).
  -- EBITDA from operations 0.4 million euros, decrease -2.6 million euros
     (without one-off effects in year 2016 EBITDA 0.8 million euros, decrease
     -2.2 million euros).
  -- EBITDA 2.6 million euros, improvement +0.6 million euros (without one-off
     effects 3.0 million euros, improvement +1.0 million euros).
  -- The operating profit 1.4 million euros, improvement +0.5 million euros,
     i.e. +58.6% (without one-off effects 1.8 million euros, improvement +0.9
     million euros).
  -- Net profit 0.7 million euros, decrease -0.5 million euros, i.e. -44.1%
     (without one-off effects 1.1 million euros, decrease -0.1 million euros,
     i.e. -10.0%).



KEY RATIOS

Income      Q1      Q2      Q3      Q4     12m      Q1      Q2      Q3      Q4 
   12m 
 State    2016    2016    2016    2016    2016    2015    2015    2015    2015 
  2015 
ment, 
 EUR 
 mln 
--------------------------------------------------------------------------------
------ 
Sales     10.2     9.8    10.5    16.9    47.4    10.3    11.4    11.4    17.2 
  50.3 
--------------------------------------------------------------------------------
------ 
Gross      1.0     0.6     0.5     1.9     4.0     1.3     1.3     1.6     2.6 
   6.8 
 profi 
t 
--------------------------------------------------------------------------------
------ 
EBITDA     0.2    -0.3    -0.3     1.1     0.8     0.4     0.4     0.7     1.4 
   2.9 
 from 
 opera 
tions 
--------------------------------------------------------------------------------
------ 
EBITDA    -0.2     0.7     2.6    -0.4     2.6    -0.6     0.6     1.1     1.0 
   2.0 
--------------------------------------------------------------------------------
------ 
EBIT      -0.5     0.3     2.3    -0.8     1.4    -0.9     0.3     0.8     0.7 
   0.9 
--------------------------------------------------------------------------------
------ 
EBT       -0.6     0.2     2.2    -0.8     1.1    -0.8     0.3     0.8     0.8 
   1.1 
--------------------------------------------------------------------------------
------ 
Net       -0.5    0.04     1.6    -0.5     0.7    -0.5     0.3     0.7     0.7 
   1.2 
 profi 
t 
 (-los 
s) 
--------------------------------------------------------------------------------
------ 
Gross     9.5%    6.3%    4.7%   11.4%    8.5%   12.2%   11.3%   14.5%   15.0% 
 13.5% 
 margi 
n 
--------------------------------------------------------------------------------
------ 
Operat    2.1%   -2.6%   -2.6%    6.2%    1.6%    4.1%    3.3%    6.5%    8.1% 
  5.8% 
ional 
 EBITD 
A 
 margi 
n 
--------------------------------------------------------------------------------
------ 
EBITDA   -2.2%    6.8%   24.9%   -2.6%    5.5%   -5.9%    4.8%    9.4%    6.0% 
  4.0% 
 margi 
n 
--------------------------------------------------------------------------------
------ 
EBIT     -5.2%    3.6%   22.0%   -4.5%    2.9%   -8.6%    2.4%    6.8%    4.2% 
  1.7% 
 margi 
n 
--------------------------------------------------------------------------------
------ 
EBT      -5.5%    2.3%   21.3%   -4.5%    2.4%   -7.4%    2.9%    6.6%    4.4% 
  2.1% 
 margi 
n 
--------------------------------------------------------------------------------
------ 
Net      -4.5%    0.4%   15.5%   -3.2%    1.4%   -5.2%    2.5%    6.1%    4.3% 
  2.3% 
 margi 
n 
--------------------------------------------------------------------------------
------ 
Operat   10.5%   12.7%   11.2%    7.7%   10.1%   11.3%   11.3%   11.9%    9.3% 
 10.8% 
ing 
 expen 
se 
 ratio 
--------------------------------------------------------------------------------
------ 



Balanc  31/03/2016  30/06/2016  30/09/2016  31/12/2016  31/03/2015  30/06/2015 
30/09/2015  31/12/2015 
e 
 Sheet 
, EUR 
 mln 
--------------------------------------------------------------------------------
---------------------- 
Net           -3.1        -1.4         1.3         0.3        -3.3        -6.5 
      -5.2        -0.6 
 debt 
--------------------------------------------------------------------------------
---------------------- 
Equity        22.7        22.7        24.3        23.8        33.1        33.3 
      34.0        23.2 
--------------------------------------------------------------------------------
---------------------- 
Workin        11.0        11.2        13.3        12.4        21.6        21.7 
      21.8        11.4 
g 
 capit 
al 
--------------------------------------------------------------------------------
---------------------- 
Assets        28.6        29.3        34.4        35.0        39.5        39.4 
      40.1        29.5 
--------------------------------------------------------------------------------
---------------------- 
Liquid         3.7         3.4         2.7         2.4         5.5         5.9 
       5.9         3.7 
ity 
 ratio 
--------------------------------------------------------------------------------
---------------------- 
Equity       79.4%       77.6%       70.7%       67.9%       83.9%       84.6% 
     84.7%       78.8% 
 ratio 
--------------------------------------------------------------------------------
---------------------- 
Gearin      -15.7%       -6.7%        5.2%        1.1%      -11.0%      -24.1% 
    -18.2%       -2.5% 
g 
 ratio 
--------------------------------------------------------------------------------
---------------------- 
Net           -1.1        -0.7         1.2         0.4       -11.2        -8.2 
      -4.4        -0.2 
 debt- 
to-EBI 
TDA 
--------------------------------------------------------------------------------
---------------------- 
ROE           4.5%        3.6%        6.7%        2.8%       -3.2%       -3.9% 
     -2.3%        4.1% 
--------------------------------------------------------------------------------
---------------------- 
ROA           3.7%        2.9%        5.2%        2.0%       -2.1%       -2.6% 
     -1.6%        3.4% 
--------------------------------------------------------------------------------
---------------------- 



CONSOLIDATED STATEMENT OF FINANCIAL POSITION

EUR '000                         31/12/2016  31/12/2015
-------------------------------------------------------
ASSETS                                                 
-------------------------------------------------------
Cash and cash equivalents             4,374       1,921
-------------------------------------------------------
Receivables and prepayments           4,065       3,653
-------------------------------------------------------
Inventories                           5,393       5,616
-------------------------------------------------------
Biological assets                     7,584       4,421
-------------------------------------------------------
Total current assets                 21,416      15,611
-------------------------------------------------------
                                                       
-------------------------------------------------------
Deferred income tax                     134         138
-------------------------------------------------------
Long-term financial investments         103         161
-------------------------------------------------------
Tangible fixed assets                 7,285       7,427
-------------------------------------------------------
Intangible assets                     6,031       6,128
-------------------------------------------------------
Total non-current assets             13,553      13,854
-------------------------------------------------------
TOTAL ASSETS                         34,969      29,465
-------------------------------------------------------
                                                       
-------------------------------------------------------
EQUITY AND LIABILITIES                                 
-------------------------------------------------------
Loans and borrowings                  3,700         286
-------------------------------------------------------
Payables                              5,127       3,760
-------------------------------------------------------
Government grants                       162         177
-------------------------------------------------------
Total current liabilities             8,989       4,223
-------------------------------------------------------
                                                       
-------------------------------------------------------
Loans and borrowings                    940       1,063
-------------------------------------------------------
Deferred tax liabilities                736         252
-------------------------------------------------------
Government grants                       551         706
-------------------------------------------------------
Total non-current liabilities         2,227       2,021
-------------------------------------------------------
TOTAL LIABILITIES                    11,216       6,244
-------------------------------------------------------
                                                       
-------------------------------------------------------
Share capital                         7,737       7,737
-------------------------------------------------------
Share premium                        14,007      16,026
-------------------------------------------------------
Treasury shares                        -256        -172
-------------------------------------------------------
Statutory capital reserve                12           6
-------------------------------------------------------
Currency translation reserve            428         471
-------------------------------------------------------
Retained profit (-loss)               1,825        -847
-------------------------------------------------------
Equity attributable to parent        23,753      23,221
-------------------------------------------------------
TOTAL EQUITY                         23,753      23,221
-------------------------------------------------------
TOTAL EQUITY AND LIABILITIES         34,969      29,465
-------------------------------------------------------



CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

EUR '000                                      Q4 2016  Q4 2015      12m      12m
                                                                   2016     2015
--------------------------------------------------------------------------------
Sales                                          16,903   17,178   47,429   50,273
--------------------------------------------------------------------------------
Cost of goods sold                            -14,971  -14,599  -43,409  -43,509
--------------------------------------------------------------------------------
Gross profit                                    1,932    2,579    4,020    6,764
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Operating expenses                             -1,294   -1,599   -4,782   -5,411
--------------------------------------------------------------------------------
Selling and distribution expenses                -964   -1,249   -3,346   -4,033
--------------------------------------------------------------------------------
Administrative expenses                          -330     -350   -1,436   -1,378
--------------------------------------------------------------------------------
Other income/expenses                            -293       96     -120      406
--------------------------------------------------------------------------------
Fair value adjustment on biological assets     -1,101     -359    2,263     -888
--------------------------------------------------------------------------------
Operating profit (-loss)                         -756      717    1,381      871
--------------------------------------------------------------------------------
Financial income                                    1       65        2      303
--------------------------------------------------------------------------------
Financial expenses                                 -7      -25     -238     -105
--------------------------------------------------------------------------------
Profit (-loss) before tax                        -762      757    1,145    1,069
--------------------------------------------------------------------------------
Income tax                                        214      -20     -486      110
--------------------------------------------------------------------------------
Net profit (-loss) for the period                -548      737      659    1,179
--------------------------------------------------------------------------------
                                                                                
--------------------------------------------------------------------------------
Other comprehensive income (-loss) that may                                     
 subsequently be classified to profit or                                        
 loss:                                                                          
--------------------------------------------------------------------------------
Foreign currency translation differences            8       32      -43       30
--------------------------------------------------------------------------------
Total comprehensive income (-expense)            -540      769      616    1,209
--------------------------------------------------------------------------------



Indrek Kasela
AS PRFoods
Member of the Management Board
Phone: +372 6033 800
[email protected]
www.prfoods.ee