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

6852

Submission date and time

29.08.2018 16:34:05

Content of announcement in Estonian

Title

Skano Group Vahearuanne 2. kvartal 2018

Message

JUHTKONNA ARUANNE

Skano Group AS auditeerimata 2018 teise kvartali tulemused

Konsolideetritud müügitulu 2018 2. kvartalis oli 3,95 miljonit eurot, mis on 2%
langust  võrreldes sama perioodiga 2017. aastal. Skano Group AS'i EBITDA oli 2.
kvartalis 2018 positiivne 238 tuhat eurot, mis on 19% väiksem 2017 2. kvartaliga
võrreldes.  Madalama EBITDA  peamiseks põhjuseks  2018 2. kvartalis olid madalam
müügitulu  ning kõrgemad toormaterjali, puidulaastu, hinnad kiudplaadi üksuses.
Puhaskahjum  2018 2. kvartalis oli  22 tuhat eurot  (2. kvartal 2017: puhaskasum
15 tuhat eurot).

Ärisegmentide ülevaade 2018 2. kvartali kohta

Kiudplaadi  müügitulu 2018 2. kvartalis oli 2,96 miljon  eurot, mis on 4% rohkem
võrreldes sama perioodiga 2017. aastal. Märikimisväärseim kasv tuli Portugalist,
Venemaalt  ja Taist. Kiudplaadi EBITDA 2018 2. kvartalis oli 171 tuhat eurot (1.
kvartal 2017 oli EBITDA 186 tuhat eurot).

Mööbli  hulgimüügi müügitulu oli 2018 2. kvartalis  778 tuhat eurot, mis on 15%
langust  võrreldes  sama  perioodiga  2017. aastal.  Mõlemad, nii Venemaa kui ka
Soome  kogesid  müügi  aeglustumist,  samas  kui  müügid  teistel  turgudel nagu
Kasahstan  ja Ukraina näitasid  kasvu. Skano oma  jaeketti müügitulu langes 14%
võrreldes  möödunud aasta  sama perioodiga  (2. kvartal  2017: 248 tuhat eurot).
Vaatamata  müügitulu  vähenemisele,  oli  2. kvartali EBITDA positiivne 78 tuhat
eurot (2. kvartal 2017: EBITDA positiivne 75 tuhat eurot), viidates kasumlikkuse
kasvu  saavutamisele  läbi  enda  kuivatite  kasutamise  lõpetamise  ning  nende
asendamise kuiva ja lõigatud materjali sisseostuga.

Mööbli  jaemüügi  müügitulu  oli  2018 2. kvartalis 430 tuhat eurot, 18% madalam
eelmise  aasta sama  perioodiga võrreldes.  Mööbli jaemüügi  EBITDA oli 2018 2.
kvartalis  neatiivne 11 tuhat eurot (2. kvartalis 2017 oli EBITDA positiivne 40
tuhat eurot), peegeldades 2. kvartali nõrga müügitulu mõju.

Skano  mööbliäri (hulgi- ja jaemüük) EBITDA oli 2018 teises kvartalis positiivne
67 tuhat eurot.

Bilanss

Kontserni  koguvara maht oli 30.06.2018 seisuga 11,3 miljonit eurot (30.06.2017:
12,2 miljonit  eurot). Kontserni kohustised  moodustasid 30.06.2018 seisuga 7,9
miljonit   eurot   (30.06.2017:   8,2 miljonit   eurot),   milledest  Skanol  on
laenukohustusi  5,1 miljonit eurot  seisuga 30.06.2018 (30.06.2017: 5,5 miljonit
eurot).

Nõuded  ja  ettemaksud  olid  1,7 miljonit eurot 30.06.2018 seisuga (30.06.2017:
1,4 miljonit  eurot). Varud  30.06.2018 seisuga 2,6 miljonit  eurot (30.06.2017:
2,9 miljonit    eurot).   Materiaalne   ja   immateriaalne   põhivara   seisuga
30.06.2018 6,9 miljonit eurot (7,6 miljonit seisuga 30.06.2017).

Tuleviku väljavaade

Vaatamata  aeglaselt  alanud  2018. aastale  oleme  kogenud  nõudluse paranemist
kiudplaadi segmendis teise kvartali jooksul, mis peegeldub ka kõremas müügitulus
juulis,  mõõdunud aasta  juuliga võrreldes.  Samas tekitab  hiljutine puiduhakke
hinnatõus   mõningast   muret.  Müügi-  ja  turundustegevused  keskenduvad  enam
kiudplaatide   erinevatele   toote-eelistele,   näiteks   puidu  kiust  plaatide
positiivsed   hüved   tervisele   ja  keskkonnale  konkureerivate  sünteetiliste
materjalidega võrreldes.

Mööbliäris   eeldame  jaekaubanduse  tulemuslikkuse  paranemist  läbi  uue  poe-
kontseptsiooni  tutvustamise meie  suurima müügiga  poes Järve keskuses, hiljuti
avatud  veebipoe ning planeeritud uue poe avamisega Riias Decco keskuses. Lisaks
näeme ka meie kollektsioonide hulgimüügi positiivset arengut Suurbritannias.

Ärivaldkondade ülevaade

Müügitulu ärisegmentide lõikes

                                    tuh EUR     |    tuh EUR    |
                              ---------+--------+-------+-------+
                                  II kv|   II kv        |
                                   2018|    2017 6k 2018|6k 2017
---------------------------------------+--------+-------+-------+
 Kiudplaadi tootmine ja müük   2 957   |2 848   |5 680  |6 113  |
---------------------------------------+--------+-------+-------+
 Mööbli tootmine ja müük         778   |  917   |1 578  |1 876  |
---------------------------------------+--------+-------+-------+
 Mööbli jaemüük                  430   |  522   |  762  |1 071  |
---------------------------------------+--------+-------+-------+
   sis. mööbli jaemüük Ukraina     0   |    0   |    0  |   64  |
---------------------------------------+--------+-------+-------+
 Elimineerimine                 (215 ) | (261 ) | (360 )| (573 )|
---------------------------------------+--------+-------+-------+
 Kokku                         3 949   |4 025   |7 660  |8 487  |

Kasum ärisegmentide lõikes

                                             |        --------+
                                        II kv|   II kv        |
 tuh EUR                                 2018|    2017 6k 2018|6k 2017
---------------------------------------------+----------------+-------
 EBITDA ärisegmentide lõikes                 |                |
---------------------------------------------+----------------+-------
 Kiudplaadi tootmine ja müük         171     |186       208   | 500
---------------------------------------------+----------------+-------
 Mööbli tootmine ja müük              78     | 75        45   |  70
---------------------------------------------+----------------+-------
 Mööbli jaemüük                      (11 )   | 40       (30 ) | 103
---------------------------------------------+----------------+-------
   sisaldab mööbli jaemüüki Ukrainas   0     |  0         0   |   1
---------------------------------------------+----------------+-------
 Elimineerimine                       (0 )   | (7 )      (8 ) | (12 )
---------------------------------------------+----------------+-------
 Kokku EBITDA                        238     |295       214   | 661
---------------------------------------------+----------------+-------
 Põhivara kulum ja amortisatsioon    182     |209       373   | 417
---------------------------------------------+----------------+-------
 Kokku ÄRIKASUM/-KAHJUM               55     | 86      (159 ) | 244
---------------------------------------------+----------------+-------
 Neto finantskulud                   (77 )   |(72 )    (138 ) |(142 )
---------------------------------------------+----------------+-------
 Tulumaksukulu                         0     |  0         0   |   0
---------------------------------------------+----------------+-------
 PUHASKASUM/-KAHJUM                  (22 )   | 15      (297 ) | 103



Kiudplaadi müük

Kiudplaadi  müük  oli  2018 2. kvartalis  2,96 miljonit  eurot, mis on 4% rohkem
võrreldes  müügitulu tasemega 2. kvartalis 2017 (2,85 miljonit eurot). Korraliku
müügitulu  kasvu tegid  Portugal, Venemaa  ja Tai,  samass kui müügitulu väheneb
Soomes ja Lõuna-Aafrikas.

KIUDPLAADI MÜÜGITULU GEOGRAAFILISELT

                         tuh EUR         |      tuh EUR      |
                            |            +---------+         |
                 II kv 2018 | II kv 2017   6k 2018 | 6k 2017
----------------------------+------------+---------+---------+
  Euroopa Liit        2 165 |      2 078 |   4 363 |   4 709 |
----------------------------+------------+---------+---------+
  Venemaa               423 |        360 |     721 |     619 |
----------------------------+------------+---------+---------+
  Aasia                 143 |         55 |     190 |     173 |
----------------------------+------------+---------+---------+
  Lähis-Ida             100 |         28 |     173 |     110 |
----------------------------+------------+---------+---------+
  Teised                 93 |         96 |     158 |     139 |
----------------------------+------------+---------+---------+
  Aafrika                33 |        231 |      75 |     363 |
----------------------------+------------+---------+---------+
  Kokku               2 957 |      2 848 |   5 680 |   6 113 |



MÖÖBLI HULGIMÜÜK

Müügitulud  langesid  778 tuhandele  eurole  2018 2. kvartalis, langus võrreldes
917 tuhande euroga 2. kvartalis 2017. Venemaa klientide kindlustunne on endiselt
negatiivselt  mõjutatud Venemaale  rakendatud skantsioondest  tulenevalt - samas
kui  meie eksklusiivõigustega edasimüüja Soomes jätkab restruktureerimist. Skano
jaeketi  poed Baltikumis taastusid veidi  nõrgast 1. kvartalist, samas müügitulu
endiselt madalam 2017 2. kvartaliga võrreldes. Heaks uudiseks on müügitellimused
Kasahstanist ja Ukrainast.

Mööbli hulgimüügitulu geograafiliselt

  tuh EUR                 tuh EUR         |      tuh EUR      |
                -------------+------------+---------+---------+
                  II kv 2018 | II kv 2017   6k 2018 | 6k 2017
----------------+------------+------------+---------+---------+
  Venemaa       |        277 |        320 |     638 |     635 |
----------------+------------+------------+---------+---------+
  Soome         |        213 |        316 |     448 |     582 |
----------------+------------+------------+---------+---------+
  Skano jae     |        213 |        248 |     354 |     507 |
----------------+------------+------------+---------+---------+
  Teised riigid           75 |         33 |     139 |     151 |
----------------+------------+------------+---------+---------+
  Kokku         |        778 |        917 |   1 578 |   1 876 |

Mööbli jaemüük

Skano  Kontserni jaeäri müügitulu oli  2018 2. kvartalis 430 tuhat eurot, mis on
18% vähenemist  2017 2. kvarataliga  võrreldes.  Eesti  müügid  on olnud laisad,
mistõttu  suuremamahulised turundustegevused koos uue veebipoe avamisega aitavad
Eesti  müügitulu paranemisele kaasa.  Leedu uus müügijuht  on oma silmapaistvate
tegevustega suutnud kasvatada Leedu müüki kahekordselt 2018 2. kvartalis eelmise
aasta sama perioodiga võrreldes. Läti müügid olid 2. kvartalis kehvad ning Skano
plaanib avada Riias septembri kuus uue poe, mis aitab parandada Läti müügitulu.

Mööbli jaemüügitulu geograafiliselt

 tuh EUR                tuh EUR       |     tuh EUR      |   Kaupluste arv     |
                 -----------+---------+-------+----------+----------+----------+
                            |    II kv        |          |          |
                  II kv 2018|     2017 6k 2017|II kv 2017|30.06.2018|30.06.2017
-----------------+----------+-----------------+----------+----------+-----------
 Eesti           |       263|      367     467|       689|         4|         4
-----------------+----------+-----------------+----------+----------+-----------
 Läti            |        65|      111     139|       198|         1|         1
-----------------+----------+-----------------+----------+----------+-----------
 Leedu           |       102|       44     155|       119|         1|         1
-----------------+----------+-----------------+----------+----------+-----------
 Ukraina*        |         0|        0       0|        64|         0|         0
-----------------+----------+-----------------+----------+----------+-----------
 Kokku (toimivad |          |                 |          |          |
 kauplused)      |       430|      522     762|     1 071|         6|         6

*Ukraina jaekett müüdi märtsis 2017.

Töötajad

Seisuga   30.06.2018 töötas   Kontsernis  214 inimest  (võrrelsed  218 inimesega
seisuga   30.06.2017). Töötajate  keskmine  arv  oli  2018 2. kvartalis  210 (2.
kvartalis 2017: 219).

Kõnealuse,   2018., aasta   esimese  kuue  kuu  jooksul  olid  tööjõukulud  koos
maksukuludega  kokku 1,8 miljonit eurot  (esimesed kuus kuud 2017 2,0 miljonit).
Kõigi  kontserni ettevõtete s.h.  tütarettevõtted juhatuse liikmetele arvestatud
tasud  koos maksukuludega olid kokku 84 tuhat eurot 2018 kuue kuu jooksul 2018,
ning 128 tuhat eurot kuue kuu jooksul 2017.

Finantssuhtarvud

 tuh EUR
                         |             |                          |
 Kasumiaruanne           |   II kv 2018|  II kv 2017       6k 2018|     6k 2017
-------------------------+-------------+------------+-------------+------------
 Müügitulu               |     3 949   |     4 025  |     7 660   |     8 487
-------------------------+-------------+------------+-------------+------------
 EBITDA                  |       238   |       295  |       214   |       661
-------------------------+-------------+------------+-------------+------------
 EBITDA rentaablus       |         6 % |         7 %|         3 % |         8 %
-------------------------+-------------+------------+-------------+------------
 Ärikasum/-kahjum        |        55   |        86  |      (159 ) |       244
-------------------------+-------------+------------+-------------+------------
 Ärirentaablus           |         1 % |         2 %|        (2 %)|         3 %
-------------------------+-------------+------------+-------------+------------
 Puhaskasum/-kahjum      |       (22 ) |        15  |      (297 ) |       103
-------------------------+-------------+------------+-------------+------------
 Puhasrentaablus         |        (1 %)|         0 %|        (4 %)|         1 %
                         |             |            |             |

                         |             |            |             |
 Bilanss                 |30.06.2018   |31.12.2017  |30.06.2017   |31.12.2016
-------------------------+-------------+------------+-------------+------------
 Koguvarad               |    11 331   |    10 937  |    12 205   |    11 965
-------------------------+-------------+------------+-------------+------------
 Koguvarade              |             |            |             |
 puhasrentaablus         |        (0 %)|         0 %|        (2 %)|         1 %
-------------------------+-------------+------------+-------------+------------
 Omakapital              |     3 475   |     3 753  |     3 963   |     3 901
-------------------------+-------------+------------+-------------+------------
 Omakapitali             |             |            |             |
 puhasrentaablus         |        (0 %)|         0 %|        (7 %)|         3 %
-------------------------+-------------+------------+-------------+------------
 Võlakordaja             |        69 % |        66 %|        68 % |        67 %
                         |             |            |             |

                         |             |            |             |
 Aktsia                  |30.06.2018   |31.12.2017  |30.06.2017   |31.12.2016
-------------------------+-------------+------------+-------------+------------
 Aktsia viimane hind     |             |            |             |
 (EUR)*                  |      0,49   |      0,62  |      0,58   |      0,46
-------------------------+-------------+------------+-------------+------------
 Puhaskasum aktsia kohta |             |            |             |
 (EUR)                   |        (0 %)|         0 %|        (7 %)|         2 %
-------------------------+-------------+------------+-------------+------------
 Hind-tulu (PE) suhtarv  |   (100,81 ) |    190,60  |     (8,85 ) |     20,18
-------------------------+-------------+------------+-------------+------------
 Aktsia                  |             |            |             |
 raamatupidamisväärtus   |             |            |             |
 (EUR)                   |      0,77   |      0,83  |      0,88   |      0,87
-------------------------+-------------+------------+-------------+------------
 Turuhinna             ja|             |            |             |
 raamatupidamisväärtuse  |             |            |             |
 suhe                    |      0,63   |      0,74  |      0,66   |      0,53
-------------------------+-------------+------------+-------------+------------
 Turukapitalisatsioon tuh|             |            |             |
 EUR                     |     2 205   |     2 771  |     2 627   |     2 070
-------------------------+-------------+------------+-------------+------------
 Aktsiate arv tk         | 4 499 061   | 4 499 061  | 4 499 061   | 4 499 061

EBITDA = ärikasum(-kahjum) + kulum
EBITDA rentaablus = EBITDA / müügitulu
Ärirentaablus = ärikasum(-kahjum) / müügitulu
Puhasrentaablus = puhaskasum(-kahjum) / müügitulu
Koguvarade puhasrentaablus = puhaskasum(-kahjum) / koguvarad
Omakapitali puhasrentaablus = puhaskasum(-kahjum) / omakapital
Võlakordaja = kohustused / koguvarad
Puhaskasum(-kahjum) aktsia kohta = puhaskasum(-kahjum) / aktsiate arv
Lahustatud puhaskasum(-kahjum) aktsia kohta = puhaskasum(-kahjum) / aktsiate arv
+ tingimuslikud aktsiad
Hind-tulu (PE) suhtarv = aktsia viimane hind / puhaskasum(-kahjum) aktsia kohta
Aktsia raamatupidamisväärtus = omakapital / aktsiate arv
Turuhinna  ja  raamatupidamisväärtuse  suhe  =  aktsia  viimane  hind  /  aktsia
raamatupidamisväärtus
Turukapitalisatsioon = aktsia viimane hind * aktsiate arv
*http://www.nasdaqbaltic.com/market/?instrument=EE3100092503&list=3&pg=details&t
ab=historical&lang=en

Konsolideeritud finantsseisundi aruanne

 tuh EUR                                    |30.06.2018|31.12.2017|30.06.2017
--------------------------------------------+----------+----------+----------
 Raha ja raha ekvivalendid (Lisa 2)         |        54|        74|       190
--------------------------------------------+----------+----------+----------
 Nõuded ja ettemaksed (Lisa 3)              |     1 736|     1 215|     1 448
--------------------------------------------+----------+----------+----------
 Varud (Lisa 4)                             |     2 595|     2 336|     2 903
--------------------------------------------+----------+----------+----------
 Kokku käibevarad                           |     4 385|     3 624|     4 541
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Kinnisvarainvesteeringud (Lisa 5)          |       170|       170|       405
--------------------------------------------+----------+----------+----------
 Müügiootel finantsvarad (Lisa 8)           |       177|       182|         0
--------------------------------------------+----------+----------+----------
 Muud aktsiad ja osad                       |         0|         6|         0
--------------------------------------------+----------+----------+----------
 Materiaalne põhivara (Lisa 6)              |     6 560|     6 908|     7 202
--------------------------------------------+----------+----------+----------
 Immateriaalne põhivara (Lisa 7)            |        39|        47|        56
--------------------------------------------+----------+----------+----------
 Kokku põhivarad                            |     6 946|     7 313|     7 663
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Kokku varad                                |    11 331|    10 937|    12 205
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Võlakohustused (Lisas 9)                   |       653|       593|       651
--------------------------------------------+----------+----------+----------
 Võlad ja ettemaksed (Lisas 10)             |     2 576|     1 956|     2 556
--------------------------------------------+----------+----------+----------
 Lühiajalised eraldised (Lisa 11)           |         6|        13|         8
--------------------------------------------+----------+----------+----------
 Kokku lühiajalised kohustused              |     3 235|     2 562|     3 215
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Pikaajalised võlakohustused (Lisas 9)      |     4 421|     4 422|     4 813
--------------------------------------------+----------+----------+----------
 Pikaajalised eraldised (Lisa 11)           |       200|       200|       213
--------------------------------------------+----------+----------+----------
 Kokku pikaajalised kohustused              |     4 621|     4 622|     5 026
--------------------------------------------+----------+----------+----------
 Kokku kohustused                           |     7 856|     7 184|     8 241
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Aktsiakapital (nominaalväärtuses) (Lisa 12)|     2 699|     2 699|     2 699
--------------------------------------------+----------+----------+----------
 Ülekurss                                   |       364|       364|       364
--------------------------------------------+----------+----------+----------
 Kohustuslik reservkapital                  |       288|       288|       288
--------------------------------------------+----------+----------+----------
 Muud reservid                              |        28|         9|         2
--------------------------------------------+----------+----------+----------
 Realiseerimata kursivahed                  |         0|         0|         0
--------------------------------------------+----------+----------+----------
 Retained earnings                          |        96|       393|       610
--------------------------------------------+----------+----------+----------
 Kokku omakapital                           |     3 475|     3 753|     3 963
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Kokku kohustused ja omakapital             |    11 331|    10 937|    12 205

Konsolideeritud kasumi- ja muu koondkasumiaruanne

                                            |   II kv|   II kv         |
 tuh EUR                                    |    2018|    2017  6k 2018|6k 2017
--------------------------------------------+--------+--------+--------+-------
 Müügitulu (Lisa 14)                        |3 949   |4 025   |7 660   |8 487
--------------------------------------------+--------+--------+--------+-------
 Müüdud toodangu kulu (Lisa 15)             |3 183   |3 218   |6 477   |6 643
--------------------------------------------+--------+--------+--------+-------
 Brutokasum                                 |  766   |  808   |1 183   |1 844
--------------------------------------------+--------+--------+--------+-------
                                            |        |        |        |
--------------------------------------------+--------+--------+--------+-------
 Turustuskulud (Lisa 16)                    |  527   |  471   |  981   |1 073
--------------------------------------------+--------+--------+--------+-------
 Üldhalduskulud (Lisa 17)                   |  144   |  186   |  294   |  421
--------------------------------------------+--------+--------+--------+-------
 Muud äritulud (Lisa 19)                    |    9   |    0   |   12   |   51
--------------------------------------------+--------+--------+--------+-------
 Muud ärikulud (Lisa 19)                    |   49   |   64   |   78   |  157
--------------------------------------------+--------+--------+--------+-------
 Ärikasum (-kahjum)                         |        |        |        |
--------------------------------------------+--------+--------+--------+-------
                                            |        |        |        |
--------------------------------------------+--------+--------+--------+-------
 Finantstulud (Lisa 20)                     |    0   |    0   |    1   |    4
--------------------------------------------+--------+--------+--------+-------
 Finantskulud (Lisa 20)                     |   77   |   72   |  139   |  145
--------------------------------------------+--------+--------+--------+-------
 KASUM ENNE TULUMAKSUSTAMIST                |  (22 ) |   15   | (297 ) |  103
--------------------------------------------+--------+--------+--------+-------
 Ettevõtte tulumaks                         |    0   |    0   |    0   |    0
--------------------------------------------+--------+--------+--------+-------
                                            |        |        |        |
--------------------------------------------+--------+--------+--------+-------
 ARUANDEAASTA PUHASKAHJUM                   |  (22 ) |   15   | (297 ) |  103
--------------------------------------------+--------+--------+--------+-------
                                            |        |        |        |
--------------------------------------------+--------+--------+--------+-------
 Muu koondkasum (-kahjum)                   |        |        |        |
--------------------------------------------+--------+--------+--------+-------
 Muu koondkasum (-kahjum),                  |        |        |        |
 mida võib teatud juhtudel                  |        |        |        |
 reklassifitseerida kasumiaruandesse        |        |        |        |
--------------------------------------------+--------+--------+--------+-------
 Valuutakursi muutuste mõju                 |    0   |    0   |    0   |  (40 )
--------------------------------------------+--------+--------+--------+-------
 Kokku aruandeaasta koondkahjum             |  (22 ) |   15   | (297 ) |   63
--------------------------------------------+--------+--------+--------+-------
                                            |        |        |        |
--------------------------------------------+--------+--------+--------+-------
 Tava perioodi puhaskahjum aktsia kohta     |        |        |        |
 (Lisa 13)                                  |   (0 %)|    0 % |   (7 %)|    2 %
--------------------------------------------+--------+--------+--------+-------
 Lahustatud perioodi puhaskahjum aktsia     |        |        |        |
 kohta (Lisa 13)                            |   (0 %)|    0 % |   (7 %)|    1 %


Torfinn Losvik

Juhatuse esimees

+372 569 90 988

[email protected]

Manus

  * Skano Vahearuanne 2018 Q2 (https://prlibrary-
    eu.nasdaq.com/Resource/Download/c4f064ca-fb21-41dd-a206-fd1378c0b6b8)

Content of announcement in English

Title

Skano Group Interim Report 2nd Quarter 2018

Message

Management report

SKANO GROUP AS unaudited second quarter 2018 results

Consolidated  net sales  for Q2  2018 were EUR  3.95 million, being  a 2% decrease
compared  to the same period in 2017. Skano  Group recorded EBITDA of positive EUR
238 thousand  for Q2 2018, which  is 19% down compared  to Q2 2017. Main reasons
for lower EBITDA in Q2 2018 were lower sales revenue as well as higher prices of
raw material woodchip in the fibreboard division. Net loss for Q2 2018 was EUR 22
thousand (Q2 2017: profit of EUR 15 thousand).

divisional review of second quarter 2018

Fibreboard  sales in  Q2 2018 were  EUR 2.96 million,  which is  4% more than same
period  in  2017. Most  significant  increase  was  from  Portugal,  Russia  and
Thailand. EBITDA for Fibreboard Q2 2018 was EUR 171 thousand (Q2 2017 EBITDA was EUR
186 thousand).

Furniture  wholesale  sales  in  Q2  2018 were  EUR 778 thousand, 15% down on same
period  last year.  Both Russia  and Finland  experienced sales  slowdown, while
sales  in  other  markets  such  as  Kazakhstan  and Ukraine showed an increase.
Skano's  own retail  chain sales  decreased by  14% compared to same period last
year (Q2 2017: EUR 248 thousand). Despite the sales slowdown, EBITDA for furniture
wholesale  for Q2 2018 was positive EUR 78 thousand (Q2 2017 EBITDA was positive EUR
75 thousand),  reflecting the increased profitability achieved by ending our own
kiln operations and instead source dried and cut material.

Furniture retail sales in Q2 2018 were EUR 430 thousand, down 18% from same period
last  year. EBITDA for  furniture retail for  Q2 2018 was negative EUR 11 thousand
(Q2 2017 EBITDA was positive EUR 40 thousand), reflecting the weak sales in Q2.

Total  Furniture operations  of Skano  (wholesale and  retail) EBITDA  for 2018
second quarter were positive EUR 67 thousand.

Balance Sheet

As  of  30.06.2018 the  total  assets  of  Skano  Group  AS  were EUR 11.3 million
(30.06.2017:  EUR 12.2 million). The liabilities of  the company as of 30.06.2018
were EUR 7.9 million (30.06.2017: EUR 8.2 million), of which Skano has borrowings of
EUR 5.1 million as at 30.06.2018 (30.06.2017: EUR 5.5 million).

Receivables  and  prepayments  amounted  to  EUR  1.7 million  as  at  30.06.2018
(30.06.2017:  EUR 1.4 million). Inventories  were EUR 2.6 million  as of 30.06.2018
(30.06.2017:  EUR 2.9 million). Property, plant and intangibles were EUR 6.9 million
as of 30.06.2018 (EUR 7.6 million as of 30.06.2017).

Outlook

Despite  slow start for 2018 we have  experienced good improvement in demand for
fibreboard  during second  quarter, as  also reflected  in higher  sales in July
month compared to July last year. However, the recent woodchip price increase is
causing  some concern. Sales  and marketing activities  are focusing more on the
various product applications of our fibreboards, such as the positive health and
environmental  benefits  of  using  wood  fibre  boards  compared  to  competing
synthetic materials.

In  Furniture, we expect  improved retail performance  linked to the forthcoming
launch of new shop concept for our best selling shop in Järve centre, the recent
launch  of Skano  web-shop, and  the scheduled  opening of  a new  shop in Decco
centre in Riga. We also see positive wholesale development in the UK market with
our collections.

Divisional review

Net Revenue by business segments



                                    EUR thousand   |  EUR thousand   |
                                 --------+-------+-------+-------+
                                  Q2 2018|Q2 2017 6M 2018|6M 2017
-----------------------------------------+-------+-------+-------+
 Fibreboards production and sales 2,957  |2,848  |5,680  |6,113  |
-----------------------------------------+-------+-------+-------+
 Furniture production and sales     778  |  917  |1,578  |1,876  |
-----------------------------------------+-------+-------+-------+
 Furniture retail                   430  |  522  |  762  |1,071  |
-----------------------------------------+-------+-------+-------+
   incl. furniture retail Ukraine     0  |    0  |    0  |   64  |
-----------------------------------------+-------+-------+-------+
 Group transactions                (215 )| (261 )| (360 )| (573 )|
-----------------------------------------+-------+-------+-------+
 TOTAL                            3,949  |4,025  |7,660  |8,487  |



Net Profit by business segments

  EUR thousand                           Q2 2018 | Q2 2017    6M 2018 |  6M 2017
-----------------------------------------------+--------------------+----------
  EBITDA by business units:                    |                    |
-----------------------------------------------+--------------------+----------
  Fibreboards production and sales     171     | 186        208     |  500
-----------------------------------------------+--------------------+----------
  Furniture production and wholesale    78     |  75         45     |   70
-----------------------------------------------+--------------------+----------
  Furniture retail                     (11   ) |  40        (30   ) |  103
-----------------------------------------------+--------------------+----------
    incl. furniture retail Ukraine       0     |   0          0     |    1
-----------------------------------------------+--------------------+----------
  Group transactions                    (0   ) |  (7   )     (8   ) |  (12   )
-----------------------------------------------+--------------------+----------
  TOTAL EBITDA                         238     | 295        214     |  661
-----------------------------------------------+--------------------+----------
  Depreciation                         182     | 209        373     |  417
-----------------------------------------------+--------------------+----------
  TOTAL OPERATING PROFIT/ LOSS          55     |  86       (159   ) |  244
-----------------------------------------------+--------------------+----------
  Net financial costs                  (77   ) | (72   )   (138   ) | (142   )
-----------------------------------------------+--------------------+----------
  Income tax                             0     |   0          0     |    0
-----------------------------------------------+--------------------+----------
  NET PROFIT/ LOSS                     (22   ) |  15       (297   ) |  103



FIBREBOARD sales

The  total sales of fibreboards for Q2 2018 were EUR 2.96 million, which are 4% up
from  Q2 2017 sales level (EUR 2.85 million).  We recorded solid sales increase in
markets  such  as  Portugal,  Russia  and  Thailand while sales were dropping in
Finland and South Africa.

FIBREBOARD SALES BY GEOGRAPHICAL SEGMENTS

                      EUR thousand     |    EUR thousand     |
                           |         +---------+         |
                   Q2 2018 | Q2 2017   6M 2018 | 6M 2017
---------------------------+---------+---------+---------+
  European Union     2,165 |   2,078 |   4,363 |   4,709 |
---------------------------+---------+---------+---------+
  Russia               423 |     360 |     721 |     619 |
---------------------------+---------+---------+---------+
  Asia                 143 |      55 |     190 |     173 |
---------------------------+---------+---------+---------+
  Middle East          100 |      28 |     173 |     110 |
---------------------------+---------+---------+---------+
  Other                 93 |      96 |     158 |     139 |
---------------------------+---------+---------+---------+
  Africa                33 |     231 |      75 |     363 |
---------------------------+---------+---------+---------+
  TOTAL              2,957 |   2,848 |   5,680 |   6,113 |

FURNITURE wholesale sales

Sales  dropped to  EUR 778 thousand  in Q2  2018, down from  EUR 917 thousand  in Q2
2017. Russian   consumer  confidence  is  still  negatively  influenced  by  the
sanctions  imposed  on  Russia  while  in  Finland  our exclusive distributor is
continuing  with  their  restructuring.  Skano's  retail  shops  in  the Baltics
recovered  slightly from a very weak Q1, however still less sales compared to Q2
2017. Good news is the orders received from Kazakhstan and Ukraine.

FURNITURE WHOLESALE SALES BY COUNTRIES

                       EUR thousand     |    EUR thousand     |
                  ----------+---------+---------+---------+
                    Q2 2018 | Q2 2017   6M 2018 | 6M 2017
------------------+---------+---------+---------+---------+
  Russia          |     277 |     320 |     638 |     635 |
------------------+---------+---------+---------+---------+
  Finland         |     213 |     316 |     448 |     582 |
------------------+---------+---------+---------+---------+
  Skano Retail    |     213 |     248 |     354 |     507 |
------------------+---------+---------+---------+---------+
  Other countries        75 |      33 |     139 |     151 |
------------------+---------+---------+---------+---------+
  TOTAL           |     778 |     917 |   1,578 |   1,876 |



FURNITURE RETAIL SALES

Skano  Group retail business recorded sales  of EUR 430 thousand in Q2 2018, which
is  18% decline  from  Q2  2017. Estonian  sales  have  been  sluggish  and more
marketing  efforts  as  well  as  the  recent  opening of a web shop should help
improve  Estonian sales performance. The new sales manager in Lithuania has with
her  good activities managed  to raise sales  in Lithuania with  sales more than
doubling in Q2 2018 compared to same period last year. Latvia sales were poor in
Q2,  and Skano will open a new shop in Riga in September which will help improve
the Latvian sales.

RETAIL SALES BY COUNTRIES

            |    EUR thousand     |    EUR thousand     |    Number of stores     |
------------+---------+---------+---------+---------+------------+------------+
              Q2 2018 | Q2 2017 | 6M 2018 | 6M 2017 | 30.06.2018 | 30.06.2017
------------+---------+---------+---------+---------+------------+-------------
  Estonia   |     263 |     367 |     467 |     689 |          4 |          4
------------+---------+---------+---------+---------+------------+-------------
  Latvia    |      65 |     111 |     139 |     198 |          1 |          1
------------+---------+---------+---------+---------+------------+-------------
  Lithuania |     102 |      44 |     155 |     119 |          1 |          1
------------+---------+---------+---------+---------+------------+-------------
  Ukraine*  |       0 |       0 |       0 |      64 |          0 |          0
------------+---------+---------+---------+---------+------------+-------------
            |     430 |     522 |     762 |   1,071 |          6 |          6



*Ukraine retail operations divested in March 2017.

PEOPLE

On  the 30th of June 2018, the Group employed 214 people (compared to 218 people
as  of  30.06.2017). The  average  number  of  personnel  in Q2 2018 was 210 (Q2
2017: 219).

During  first six months  of 2018, wages and  salaries with taxes  amounted to EUR
1.8 million  (first six months 2017: EUR 2.0 million). Payments made to management
board  members of all  group companies including  all subsidiaries with relevant
taxes  were EUR 84 thousand  in six months  2018 and EUR 128 thousand  in six months
2017.

FINANCIAL HIGHLIGHTS

 EUR thousand
                         |             |                          |
 Income statement        |      Q2 2018|     Q2 2017       6M 2018|     6M 2017
-------------------------+-------------+------------+-------------+------------
 Revenue                 |     3,949   |     4,025  |     7,660   |     8,487
-------------------------+-------------+------------+-------------+------------
 EBITDA                  |       238   |       295  |       214   |       661
-------------------------+-------------+------------+-------------+------------
 EBITDA margin           |         6 % |         7 %|         3 % |         8 %
-------------------------+-------------+------------+-------------+------------
 Operating profit        |        55   |        86  |      (159 ) |       244
-------------------------+-------------+------------+-------------+------------
 Operating margin        |         1 % |         2 %|        (2 %)|         3 %
-------------------------+-------------+------------+-------------+------------
 Net profit              |       (22 ) |        15  |      (297 ) |       103
-------------------------+-------------+------------+-------------+------------
 Net margin              |        (1 %)|         0 %|        (4 %)|         1 %
                         |             |            |             |

                         |             |            |             |
 Statement of financial  |             |            |             |
 position                |30.06.2018   |31.12.2017  |30.06.2017   |31.12.2016
-------------------------+-------------+------------+-------------+------------
 Total assets            |    11,331   |    10,937  |    12,205   |    11,965
-------------------------+-------------+------------+-------------+------------
 Return on assets        |        (0 %)|         0 %|        (2 %)|         1 %
-------------------------+-------------+------------+-------------+------------
 Equity                  |     3,475   |     3,753  |     3,963   |     3,901
-------------------------+-------------+------------+-------------+------------
 Return on equity        |        (0 %)|         0 %|        (7 %)|         3 %
-------------------------+-------------+------------+-------------+------------
 Debt-to-equity ratio    |        69 % |        66 %|        68 % |        67 %
                         |             |            |             |

                         |             |            |             |
 Share                   |30.06.2018   |31.12.2017  |30.06.2017   |31.12.2016
-------------------------+-------------+------------+-------------+------------
 Last Price*             |      0.49   |      0.62  |      0.58   |      0.46
-------------------------+-------------+------------+-------------+------------
 Earnings per share      |        (0 %)|         0 %|        (7 %)|         2 %
-------------------------+-------------+------------+-------------+------------
 Price-earnings ratio    |   (100.81 ) |    190.60  |     (8.85 ) |     20.18
-------------------------+-------------+------------+-------------+------------
 Book value of a share   |      0.77   |      0.83  |      0.88   |      0.87
-------------------------+-------------+------------+-------------+------------
 Market to book ratio    |      0.63   |      0.74  |      0.66   |      0.53
-------------------------+-------------+------------+-------------+------------
 Market capitalization, EUR|             |            |             |
 thousand                |     2,205   |     2,771  |     2,627   |     2,070
-------------------------+-------------+------------+-------------+------------
 Number of shares, piece | 4,499,061   | 4,499,061  | 4,499,061   | 4,499,061

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 = Last price / Earnings per share
Book value of a share = Equity / Total shares
Market to book ratio = Last price / Book value of a share
Market capitalization = Last price * Total shares
*http://www.nasdaqbaltic.com/

Consolidated statement of financial positions

 EUR thousand                                  |30.06.2018|31.12.2017|30.06.2017
---------------------------------------------+----------+----------+----------
 Cash and cash equivalents (Note 2)          |        54|        74|       190
---------------------------------------------+----------+----------+----------
 Receivables and prepayments (Note 3)        |     1,736|     1,215|     1,448
---------------------------------------------+----------+----------+----------
 Inventories (Note 4)                        |     2,595|     2,336|     2,903
---------------------------------------------+----------+----------+----------
 Total current assets                        |     4,385|     3,624|     4,541
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 Investment property (Note 5)                |       170|       170|       405
---------------------------------------------+----------+----------+----------
 Available-for-sale financial assets (Note 8)|       177|       182|         0
---------------------------------------------+----------+----------+----------
 Other shares and issues                     |         0|         6|         0
---------------------------------------------+----------+----------+----------
 Property, plant and equipment (Note 6)      |     6,560|     6,908|     7,202
---------------------------------------------+----------+----------+----------
 Intangible assets (Note 7)                  |        39|        47|        56
---------------------------------------------+----------+----------+----------
 Total non-current assets                    |     6,946|     7,313|     7,663
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 TOTAL ASSETS                                |    11,331|    10,937|    12,205
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 Borrowings (Notes 9)                        |       653|       593|       651
---------------------------------------------+----------+----------+----------
 Payables and prepayments (Notes 10)         |     2,576|     1,956|     2,556
---------------------------------------------+----------+----------+----------
 Short-term provisions (Note 11)             |         6|        13|         8
---------------------------------------------+----------+----------+----------
 Total current liabilities                   |     3,235|     2,562|     3,215
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 Long-term borrowings (Notes 9)              |     4,421|     4,422|     4,813
---------------------------------------------+----------+----------+----------
 Long-term provisions (Note 11)              |       200|       200|       213
---------------------------------------------+----------+----------+----------
 Total non-current liabilities               |     4,621|     4,622|     5,026
---------------------------------------------+----------+----------+----------
 Total liabilities                           |     7,856|     7,184|     8,241
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 Share capital (at nominal value) (Note 12)  |     2,699|     2,699|     2,699
---------------------------------------------+----------+----------+----------
 Share premium                               |       364|       364|       364
---------------------------------------------+----------+----------+----------
 Statutory reserve capital                   |       288|       288|       288
---------------------------------------------+----------+----------+----------
 Other reserves (Notes 8; 12)                |        28|         9|         2
---------------------------------------------+----------+----------+----------
 Unrealised currency differences             |         0|         0|         0
---------------------------------------------+----------+----------+----------
 Retained earnings                           |        96|       393|       610
---------------------------------------------+----------+----------+----------
 Total equity (Note 13)                      |     3,475|     3,753|     3,963
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 TOTAL LIABILITIES AND EQUITY                |    11,331|    10,937|    12,205

Consolidated statement of profit or loss and other comprehensive income

 EUR thousand                                  | Q2 2018|Q2 2017  6M 2018|6M 2017
---------------------------------------------+--------+-------+--------+-------
 Revenue (Note 14)                           |3,949   |4,025  |7,660   |8,487
---------------------------------------------+--------+-------+--------+-------
 Cost of goods sold (Note 15)                |3,183   |3,218  |6,477   |6,643
---------------------------------------------+--------+-------+--------+-------
 Gross profit                                |  766   |  808  |1,183   |1,844
---------------------------------------------+--------+-------+--------+-------
                                             |        |       |        |
---------------------------------------------+--------+-------+--------+-------
 Distribution costs (Note 16)                |  527   |  471  |  981   |1,073
---------------------------------------------+--------+-------+--------+-------
 Administrative expenses (Note 17)           |  144   |  186  |  294   |  421
---------------------------------------------+--------+-------+--------+-------
 Other operating income (Note 19)            |    9   |    0  |   12   |   51
---------------------------------------------+--------+-------+--------+-------
 Other operating expenses (Note 19)          |   49   |   64  |   78   |  157
---------------------------------------------+--------+-------+--------+-------
 Operating profit (loss) (Note 11)           |   55   |   86  | (159 ) |  244
---------------------------------------------+--------+-------+--------+-------
                                             |        |       |        |
---------------------------------------------+--------+-------+--------+-------
 Finance income (Note 20)                    |    0   |    0  |    1   |    4
---------------------------------------------+--------+-------+--------+-------
 Finance costs (Note 20)                     |   77   |   72  |  139   |  145
---------------------------------------------+--------+-------+--------+-------
 LOSS BEFORE INCOME TAX                      |  (22 ) |   15  | (297 ) |  103
---------------------------------------------+--------+-------+--------+-------
 Corporate income tax                        |    0   |    0  |    0   |    0
---------------------------------------------+--------+-------+--------+-------
                                             |        |       |        |
---------------------------------------------+--------+-------+--------+-------
 NET LOSS FOR THE FINANCIAL YEAR             |  (22 ) |   15  | (297 ) |  103
---------------------------------------------+--------+-------+--------+-------
                                             |        |       |        |
---------------------------------------------+--------+-------+--------+-------
 Other comprehensive income (loss)           |        |       |        |
---------------------------------------------+--------+-------+--------+-------
 Other comprehensive income (loss)           |        |       |        |
 that can in certain cases be reclassified   |        |       |        |
  to the income statement                    |        |       |        |
---------------------------------------------+--------+-------+--------+-------
 Currency translation differences            |    0   |    0  |    0   |  (40 )
---------------------------------------------+--------+-------+--------+-------
 TOTAL COMPREHENSIVE LOSS FOR THE FINANCIAL  |        |       |        |
 YEAR                                        |  (22 ) |   15  | (297 ) |   63
---------------------------------------------+--------+-------+--------+-------
                                             |        |       |        |
---------------------------------------------+--------+-------+--------+-------
 Basic earnings per share (Note 13)          |   (0 %)|    0 %|   (7 %)|    2 %
---------------------------------------------+--------+-------+--------+-------
 Diluted earnings per share (Note 13)        |   (0 %)|    0 %|   (7 %)|    1 %

Torfinn Losvik

Member of the Management Board

+372 569 90 988

[email protected]

Attachment

  * Skano interim report 2018 Q2_ENG (https://prlibrary-
    eu.nasdaq.com/Resource/Download/43d27bed-7af6-4a58-973b-39e45931fc0f)