Market announcement

AS Pro Kapital Grupp

LEI code

097900BGM10000061519

Size of the entity

Large 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

7248

Submission date and time

30.04.2019 09:45:00

Content of announcement in Estonian

Title

2019 a. I kvartali 3 kuu konsolideeritud vahearuanne (auditeerimata)

Message

TEGEVUSARUANNE

Tegevjuhi ülevaade

Rajame uusi kogukondi

Meie arendustegevusel on oluline mõju nendele kogukondadele, kus tegutseme. Meie
tegevuse  põhirõhk on suurte piirkondade arendamisel. Sellega loome aladele, mis
on ajalooliselt kasutamata seisnud või vähehinnatud, täiesti uue väärtuse.

Üks  märkimisväärsemaid käimasolevaid arendusprojekte  Kristiine City Tallinnas,
lubab  oodata kinnisvara  hindade kasvu  terves ümberkaudses  piirkonnas. Hetkel
arendame  Kristiine City  teist arendusetappi  Kristina Majad,  kus kerkib kokku
kümme  elumaja  ühes  sinna  juurde  kuuluva  taristu  ja  rohealadega,  mis  on
lahutamatuks  osaks  kõigi  meie  arendusprojektide  puhul.  Kristina  Majad  on
klientide seas väga hinnatud. Seda kinnitab asjaolu, et enam kui 85% korteritest
leiavad  eelmüügi  käigus  omaniku  juba  enne ehitustegevuse lõppu. 2019. aasta
esimeses  kvartalis  lõpetasime  seitsmenda  maja  ehituse  ning  realiseerisime
müügitehingu notariaalselt. Käimas on Kristina Majade viimase kolme maja ehitus,
millega  valmib  92 uut  kodu.  Ehitustegevusega  samaaegselt  jätkame aktiivset
eelmüüki.

Samal  ajal  on  käimas  ka  Tallinna  vanalinna piiril asuva, maineka Kalaranna
elamu- ning ärikvartali arenduse projekteerimistööd. Kalaranna unikaalne asukoht
Tallinna  lahe  ääres  teeb  sellest  linna ühe eksklusiivseima arendusprojekti.
Olgugi,  et me ei ole  veel alustanud ei ehituse-  ega müügiga, oleme kõrge huvi
tõttu  alustanud esmaste broneerimistega.  Oleme tänaseks Kalaranna elupindadele
sõlminud 78 broneerimislepingut.

Riias  oleme  arendamas  linna  südames  asuvat  Kliversala  elamukvartalit. Pea
viiehektariline  maa-ala arendatakse  terviklikuks piirkonnaks,  milles lõimuvad
suurlinnatunne,  kaasaegne  arhitektuur  ja  läbimõeldud  elukeskkond.  Kvartali
esimene  elumaja, River Breeze Residence valmis möödunud aastal. Kahe luksusliku
kodu  müük  River  Breeze  Residence'is,  netosummas 2,4 miljonit eurot, avaldas
olulist   mõju  2019. aasta  esimese  kvartali  tuludele.  Samaaegselt  aktiivse
müügitöö  ning  Kliversala  piirkonna  arendamisega,  jätkame  ka  teiste suurte
arendusprojektidega  Riias. Bribivase  ärikvartal, mis  on varasemalt  teada kui
Zvaigznes,  ehitatakse endise tehasehoone asemele  ning selle asukoht transpordi
tuiksoonel  teeb Brivibasest  atraktiivse äripiirkonna.  Suurte kaubanduspindade
puudumine  turul teeb  sellest ärikvartalist  vägagi oodatud arendusprojekti. Ka
Tallinase  tänav 5/7 elamuarenduse  tehniline projekteerimine  on käimas. Selles
piirkonnas  saavad  kokku  kaasagse  disaini  ja  taastatud  ajalooliste hoonete
kombinatsioon.

Vilniuses   arendab   Pro   Kapital   vanalinna  servas  asuvat  Shaltini?  Namai
elukvartalit,  mis pakub  suurepäraseid vaateid  ajaloolisele linnale. Hetkel on
käimas  piirkonna  teise  etapi,  Shaltini?  Namai Attico ehitustööd ning loodame
nelja   maja   ehituse   lõpetada   2019. aasta  keskpaigaks.  Sarnaselt  teiste
arenduspiirkondadega,  tegeleme  ehitustöödega  samaaegelt  aktiivse müügitööga.
Shaltini? Namai Attico projektis on eelmüügilepingud sõlmitud 79 kodule.

Paolo Michelozzi
Ettevõtte juht



Peamised finantsnäitajad

Ettevõtte  kogukäive  oli  2019. aasta  esimeses  kvartalis 10,4 miljonit eurot,
kasvades  võrdlusperioodi  suhtes  53%. 2018. aasta  sama perioodi kogukäive oli
6,8 miljonit  eurot.  Ettevõtte  käive  kinnisvara müügist sõltub elamuarenduste
valmimise  ajast, kuna müügitulu kajastatakse hetkel, kui sõlmitakse notariaalne
müügileping  ja  ruumid  antakse  ostjale  üle. 2019. aastal on esimese kvartali
tulemusi  positiivselt  mõjutanud  Kristina  Majade  ja  River  Breeze Residence
valminud  korterite aktiivne  müük ning  lisaks Kristina  Majade seitsmenda maja
valmimine, kus eelmüügid vormistati notariaalselt kinnitatud müügitehinguteks.
2019. aasta  esimese kvartali brutokasumi moodustas 4,1 miljonit eurot, kasvades
võrdlusperioodi   suhtes   130% võrra.  2018. aasta  sama  perioodi  brutokasumi
moodustas 1,8 miljonit eurot.
2019. aasta  esimese kvartali ärikasum  moodustas 2,6  miljonit eurot võrrelduna
0,7 miljonit   eurot  võrdlusperioodil.  Suurem  ärikasum  on  tingitud  headest
kinnisvara    müügitulemustest    Tallinnas    ja    Riias    ning    suurenenud
brutorentaablusest.
2019. aasta  esimese kvartali  puhaskahjum moodustas  0,1 miljonit eurot  ja jäi
võrrelduna võrdlusperioodiga samale tasemele. Puhaskasumit mõjutas negatiivselt
AS-is  Tallinna Moekombinaat kajastatud  1,7 miljonit intressikulu. Intressikulu
kapitaliseeriti kuni 31. detsember 2018 kinnisvarainvesteeringutesse (lisa 14).
Rahavood  põhitegevusest moodustasid 2019. aasta  esimeses kvartalis miinus 0,4
miljonit eurot võrreldes 2,0 miljoni euroga  samal perioodil 2018. aastal.
Aktsia  puhasväärtus oli 31. märts 2019 seisuga 1,78 eurot võrreldes 1,46 euroga
31. märts 2018.

                                          2019     2018      2018
                                        3 kuud   3 kuud   12 kuud
------------------------------------------------------------------


  Käive (tuhat EUR)                     10 372    6 798    27 991

  Brutokasum (tuhat EUR)                 4 142    1 804     9 576

  Brutokasum, %                            40%      27%       34%

  Ärikasum (tuhat EUR)                   2 644      687    21 483

  Ärikasum %                               25%      10%       77%

  Puhaskasum / -kahjum (tuhat eurot)      -113     -118    18 056

  Puhaskasum / -kahjum, %                  -1%      -2%       65%



  Kasum / -kahjum aktsia kohta (euro)     0,00     0,00      0,30


                                    31.03.2019   31.03.2018   31.12.2018
-------------------------------------------------------------------------


  Varad kokku (tuhat eurot)            247 386      183 962      245 112

  Kohustused kokku (tuhat eurot)       146 761      101 398      144 374

  Omakapital kokku (tuhat eurot)       100 625       82 564      100 738

  Võla / omakapitali suhe *               1,46         1,23         1,43



  Varade tootlus, % **                   -0,1%        -0,1%         8,6%

  Omakapitali tootlus, % ***             -0,1%        -0,1%        19,7%

  Aktsia puhasväärtus, eurot ****         1,78         1,46         1,78


*võla / omakapitali suhe = kohustused kokku / omakapital kokku
 **varade tootlus = puhaskasum/kahjum / varad kokku (keskmine)
 *** omakapitali tootlus = puhaskasum/kahjum / omakapital kokku (keskmine)
 **** aktsia puhasväärtus = omakapital kokku / aktsiate arv


KONSOLIDEERITUD FINANTSARUANDED

Konsolideeritud finantsseisundi vahearuanne

 tuhandetes eurodes                            31.03.2019 31.03.2018 31.12.2018
-------------------------------------------------------------------------------
 VARAD

 Käibevara

   Raha ja raha ekvivalendid                        6 166      8 225      7 040

   Lühiajalised nõuded                                845      4 459      2 928

   Varud                                           59 962     39 488     59 331
                                              ---------------------------------
 Käibevara kokku                                   66 973     52 172     69 299

 Põhivara

   Pikaajalised nõuded                                677         36        216

   Materiaalne põhivara                             7 743      7 125      7 128

   Kinnisvarainvesteeringud                       171 672    124 316    168 145

   Immateriaalne põhivara                             321        313        324
                                              ---------------------------------
 Põhivara kokku                                   180 413    131 790    175 813

 VARAD KOKKU                                      247 386    183 962    245 112



 KOHUSTUSED JA OMAKAPITAL

 Lühiajalised kohustused

   Lühiajalised võlakohustused                     14 540     10 667     10 328

   Ostjate ettemaksed                               5 510      6 920      5 707

   Lühiajalised võlad tarnijatele                   8 188     12 210     11 939

   Maksukohustused                                    395        510        357

   Lühiajalised eraldised                             903        176        852
                                              ---------------------------------
 Lühiajalised kohustused kokku                     29 536     30 483     29 183

 Pikaajalised kohustused

   Pikaajalised võlakohustused                    113 937     64 651    112 009

   Muud pikaajalised kohustused                     1 140      4 152      1 039

   Edasilükkunud tulumaksukohustus                  2 004      2 004      2 004

   Pikaajalised eraldised                             144        108        139
                                              ---------------------------------
 Pikaajalised kohustused kokku                    117 225     70 915    115 191

 KOHUSTUSED KOKKU                                 146 761    101 398    144 374



 Emaettevõtte aktsionäridele kuuluv omakapital

   Aktsiakapital nimiväärtuses                     11 338     11 338     11 338

   Ülekurss                                         5 661      5 661      5 661

   Kohustuslik reservkapital                        1 082      1 082      1 082

   Ümberhindluse reserv                             3 262      3 262      3 262

   Eelmiste perioodide jaotamata kasum             76 771     59 944     59 944

   Aruandeperioodi puhaskasum/-kahjum                 -43        -96     16 827
                                              ---------------------------------
 Emaettevõtte aktsionäridele kuuluv omakapital
 kokku                                             98 071     81 191     98 114

 Mittekontrolliv osalus                             2 554      1 373      2 624

 OMAKAPITAL KOKKU                                 100 625     82 564    100 738



 KOHUSTUSED JA OMAKAPITAL KOKKU                   247 386    183 962    245 112


Konsolideeritud koondkasumi vahearuanne

                                                2019                2018
 tuhandetes eurodes                           3 kuud 2018 3 kuud 12 kuud
------------------------------------------------------------------------
 JÄTKUVAD TEGEVUSVALDKONNAD

 Äritulud

 Müügitulu                                    10 372       6 798  27 991

 Müüdud toodete ja teenuste kulu              -6 230      -4 994 -18 415
                                             ---------------------------
 Brutokasum                                    4 142       1 804   9 576



 Turustuskulud                                  -142        -179  -1 336

 Üldhalduskulud                               -1 353      -1 085  -5 427

 Muud äritulud                                    27         176  18 839

 Muud ärikulud                                   -30         -29    -169
                                             ---------------------------
 Ärikasum                                      2 644         687  21 483



 Finantstulud                                      1           1       4

 Finantskulud                                 -2 757        -859  -3 473
                                             ---------------------------
 Kasum / -kahjum enne tulumaksu                 -112        -171  18 014

 Tulumaks                                         -1          53      42
                                             ---------------------------
 Perioodi puhaskasum / -kahjum                  -113        -118  18 056



 Aruandeperioodi puhastulemi jaotus:

   Emaettevõtte omanikele kuuluv osa             -43         -96  16 827

   Mittekontrolliv osalus                        -70         -22   1 229



 Aruandeperioodi koondkasum / -kahjum kokku     -113        -118  18 056

 Aruandeperioodi puhastulemi jaotus:

   Emaettevõtte omanikele kuuluv osa             -43         -96  16 827

   Mittekontrolliv osalus                        -70         -22   1 229



 Perioodi kasum / -kahjum aktsia kohta (euro)   0,00        0,00    0,30


Konsolideeritud rahavoogude vahearuanne

 tuhandetes eurodes                        2019 3 kuud 2018 3 kuud 2018 12 kuud
-------------------------------------------------------------------------------
 Põhitegevuse rahavood

 Aruandeperioodi puhaskasum/ -kahjum              -113        -118       18 056

 Korrigeerimised:

   Materiaalse ja immateriaalse põhivara
 kulum                                              94          52          214

   Kasum põhivara müügist                            0         -18           -4

   Kasum kinnisvarainvesteeringu müügist             0           0         -418

   Põhivara väärtuse muutus                          0           0          -13

   Kinnisvarainvesteeringute väärtuse
 muutus                                              0           0      -17 995

   Finantstulud ja -kulud                        2 756         858        3 469

   Edasilükkunud tulumaksu muutus                    0           0          -54

   Muud mitterahalised muutused
 (netosummana)                                      31        -503       15 458

 Muutused käibevahendites:

   Lühiajalistes nõuetes ja ettemaksetes         1 572         430         1781

   Varudes                                        -582      -1 464      -21 307

   Kohustustes ja ettemaksetes                  -4 145       2 850         -128

   Eraldistes                                       10          19         -107
                                          -------------------------------------
 Põhitegevuse rahavood kokku                      -377       2 053       -1 048



 Rahavood investeerimistegevusest

 Materiaalse põhivara soetamine                    -31         -57         -206

 Immateriaalse põhivara soetamine                   -1           0          -24

 Laekumised põhivara müügist                         0         336          336

 Kinnisvarainvesteeringute soetamine            -3 533      -9 290      -47 786

 Laekumised kinnisvarainvesteeringute
 müügist                                             0           0        1 000

 Saadud intressid                                    1           1            4
                                          -------------------------------------
 Rahavood investeerimistegevusest kokku         -3 564      -9 010      -46 676



 Rahavood finantseerimistegevusest

 Dividendimakse                                      0           0         -850

 Konverteeritavate võlakirjade lunastamine           0           0           -9

 Mitte-konverteeritavate võlakirjade
 lunastamine                                         0           0         -640

 Saadud laenud                                   7 570       7 443       56 923

 Tagastatud laenud                              -3 843      -2 051       -7 496

 Kapitalirendi maksed                              -36           0            0

 Tasutud intressid                                -624        -527       -3 481
                                          -------------------------------------
 Rahavood investeerimistegevusest kokku          3 067       4 865       44 447



 Raha ja raha ekvivalentide muutus                -874      -2 092       -3 277

 Raha ja raha ekvivalendid perioodi
 alguses                                         7 040      10 317       10 317

 Raha ja raha ekvivalendid perioodi lõpus        6 166       8 225        7 040

Aruande täisversiooni leiate juuresolevas failis.

Allan Remmelkoor
Juhatuse liige
+372 614 4920
[email protected]

Content of announcement in English

Title

Consolidated Interim Report for I Quarter and 3 Months of 2019 (Unaudited)

Message

MANAGEMENT REPORT

Chairman's summary

Our  key focus is set on the  development of residential and commercial quarters
in  all Baltic  states. We  have either  already started  or are in the planning
process for seven large-scale development projects in Tallinn, Riga and Vilnius.
In  addition to residential and commercial  developments, we develop and operate
shopping malls. In early November 2018 we opened T1 Mall of Tallinn shopping and
entertainment  centre right at the heart of the future transportation hub of the
capital  of Estonia.  The concept  of the  new mall  foresees the changes in the
customer  behaviour - people are  looking for ways of  spending quality time. In
addition  to shopping, T1 offers a diverse  and large restaurant area, a cinema,
family  entertainment centre Super Sky  Park and a newly  opened Ferris Wheel on
the rooftop - one of a kind in all Europe.

We  have started the year 2019 with strong results in revenues and gross profit.
The  sales revenues for the first quarter of 2019 were 10.4 million euros, which
is  an increase of 53% compared to the  6.8 million euros during the same period
last  year. This result was strongly influenced  by the active sales of Kristina
Houses  development  in  Tallinn  and  River  Breeze Residence in Riga, but also
rental  revenues from T1. Our revenues from  the sales of the real estate depend
on  the completion of the residential developments, as the revenues are recorded
at  the moment notary  deeds of sale  are concluded.  As  a result of the active
sales,  the operating result for the first quarter of 2019 was 2.6 million euros
comparing  to 0.7 million  euros profit  during the  same period  in 2018. Gross
profit  margin has  increased significant  51%. However, otherwise  the positive
results  were influenced  by 1.7 million  euros interest  expenses related to T1
project, which in previous periods have been capitalized into cost of investment
property.  Consequently, the  net result  of the  first quarter in 2019 was 113
thousand  euros loss compared to 118 thousand  euros loss during the same period
in 2018.

Pro  Kapital  is  continuously  focused  on  improving  the  efficiency.  We are
exploring  opportunities to reduce  financial costs by  refinancing current debt
instruments.  We expect stable  growth in revenues  and operating results during
the upcoming periods.

Building new communities

Our  activities have significant impact on  the wider communities they are built
in.  We  are  focused  on  large  area  developments  and by doing so, we create
completely new value to the neighbourhoods which have not been used historically
or have been considered invaluable.

One  of the  most significant  ongoing developments  in Tallinn, Kristiine City,
allows  to expect increase in real-estate  price in the entire surrounding area.
We  are  currently  developing  the  Kristiine  City  second  development  stage
Kristiina  Houses,  consistent  of  ten  apartment buildings and the surrounding
infrastructure  and greenery as an integral part of every one of our development
projects.  Kristina Houses  has already  proven to  be highly valued amongst the
customers,  with more  than 85% of  the apartments  find a  new owner during the
presales prior the completion of the construction. We finalized the construction
of the seventh house during the first quarter of 2019 and realized therefore the
pre-sales  into  notarized  sales  transactions.  Development of the final three
Kristina  Houses, with 92 new  homes is ongoing.  Simultaneously to construction
works we are actively proceeding with the presales.

Concurrently  we  are  in  progress  with  projecting  works  for  a prestigious
Kalaranna  Residential and Commercial Quarter, right  at the border of Tallinn's
old town. Kalaranna's unique location just by the bay of Tallinn is making it as
one of the most exclusive development projects in the city. Although we have not
yet started with construction nor sales activities, we have started with initial
reservations  responding to  the high  interest towards  the project. To date we
have signed 78 reservation agreements for residential premises in Kalaranna.

In  Riga we are building  Kliversala residential area right  at the heart of the
city.  A land  plot of  almost five  hectares in  total, will be developed as an
integral  area  that  binds  together  the  feeling  of  a  metropolitan, modern
architecture  and well considered  living environment. First  apartment house of
the  area, River  Breeze Residence  was completed  last year.  The sales  of two
luxury  homes in the River Breeze Residence, totalling to net 2.4 million euros,
had a strong impact on the 2019 first quarter revenues. Simultaneously to active
sales and development in the Kliversala, we are also proceeding with other major
development  projects in  Riga. The  Brivibas Business  Quarter, known before as
Zvaigznes, will be built on the site of a former factory and its location at the
artery  of  transportation  is  making  it  an  attractive commercial area. This
business  quarter is  also highly  expected in  the market,  because there is an
evident  lack of  large commercial  premises. Another  development project under
technical  design process is Tallinas Street 5/7 residential quarter, which is a
modern combination of new and restored historical buildings.

In  Vilnius, Pro Kapital is developing a Shaltini? Namai area, bordering with and
offering  a  stunning  view  from  the  top-hill  to  the historic old town. The
construction  works  for  the  area's  second  stage, Shaltini? Namai Attico, are
ongoing  and we  expect to  complete the  four houses  mid-2019. Likely with our
other regions, the sales are actively ongoing during the construction works. 79
preliminary agreements have been signed in Shaltini? Namai Attico project.

Paolo Michelozzi
CEO

Key financials

The  total revenue of the Company in  the first quarter of 2019 was 10.4 million
euros,  which  is  an  increase  of  53% compared to 6.8 million during the same
period  in 2018. The real  estate sales revenues  are recorded at  the moment of
handing  over the premises to  the buyer. Therefore, the  revenues from sales of
real  estate  of  the  Company  depend  on  the  completion  of  the residential
developments.  The improvement of  the results in  the first quarter of 2019 was
influenced  by active sales of Kristina  Houses development in Tallinn and River
Breeze Residence in Riga, also the completion of the 7(th) apartment building in
the Kristina Houses development, where presales were realized in notarised sales
transactions.
The  gross profit of the first quarter of 2019 was 4.1 million euros compared to
1.8 million  euros  during  the  same  period  in  2018. Gross profit margin has
increased by 130%.
The  operating  result  of  the  first  quarter  in  2019 was  2.6 million euros
comparing to 0.7 million euros profit during the same period in 2018. The higher
operating  result was influenced by  good real estate sales  in Tallinn and Riga
and higher gross margin.
The  net result  of the  first quarter  in 2019 was  0.1 million euros  loss and
remained  to the same level  as in the comparable  period. The net result of the
period was influenced negatively by 1.7 million euros of interest expenses in AS
Tallinna  Moekombinaat due  to the  change of  recognition of interest expenses.
They  are recorded in finance cost  instead of capitalizing them into investment
property, which has been done until
31 December 2018 (Note 14).
Cash  used in operating activities in the first quarter of 2019 was -0.4 million
euros  comparing to  2.0 million euros  of cash  generated during same period in
2018.
Net  assets per share on 31 March  2019 totalled to 1.78 euros compared to 1.46
euros on 31 March 2018.

                             2019 3M   2018 3M   2018 12M
----------------------------------------------------------


  Revenue, th EUR             10 372     6 798     27 991

  Gross profit, th EUR         4 142     1 804      9 576

  Gross profit, %                40%       27%        34%

  Operating result, th EUR     2 644       687     21 483

  Operating result, %            25%       10%        77%

  Net result, th EUR            -113      -118     18 056

  Net result, %                  -1%       -2%        65%



  Earnings per share, EUR       0.00      0.00       0.30


                                        31.03.2019   31.03.2018   31.12.2018
-----------------------------------------------------------------------------


  Total Assets, th EUR                     247 386      183 962      245 112

  Total Liabilities, th EUR                146 761      101 398      144 374

  Total Equity, th EUR                     100 625       82 564      100 738

  Debt / Equity *                             1.46         1.23         1.43



  Return on Assets, % **                     -0.1%        -0.1%         8.6%

  Return on Equity, % ***                    -0.1%        -0.1%        19.7%

  Net asset value per share, EUR ****         1.78         1.46         1.78


   *debt / equity = total debt / total equity
   **return on assets = net profit/loss / total average assets
   ***return on equity = net profit/loss / total average equity
   ****net asset value per share = net equity / number of shares

CONSOLIDATED FINANCIAL STATEMENTS

Consolidated interim statement of financial position

 in thousands of euros                         31.03.2019 31.03.2018 31.12.2018
-------------------------------------------------------------------------------
 ASSETS

 Current assets

   Cash and cash equivalents                        6 166      8 225      7 040

   Current receivables                                845      4 459      2 928

   Inventories                                     59 962     39 488     59 331
                                              ---------------------------------
 Total current assets                              66 973     52 172     69 299

 Non-current assets

   Non-current receivables                            677         36        216

   Property, plant and equipment                    7 743      7 125      7 128

   Investment property                            171 672    124 316    168 145

   Intangible assets                                  321        313        324
                                              ---------------------------------
 Total non-current assets                         180 413    131 790    175 813

 TOTAL ASSETS                                     247 386    183 962    245 112



 LIABILITIES AND EQUITY

 Current liabilities

   Current debt                                    14 540     10 667     10 328

   Customer advances                                5 510      6 920      5 707

   Current payables                                 8 188     12 210     11 939

   Tax liabilities                                    395        510        357

   Short-term provisions                              903        176        852
                                              ---------------------------------
 Total current liabilities                         29 536     30 483     29 183

 Non-current liabilities

   Long-term debt                                 113 937     64 651    112 009

   Other non-current payables                       1 140      4 152      1 039

   Deferred income tax liabilities                  2 004      2 004      2 004

   Long-term provisions                               144        108        139
                                              ---------------------------------
 Total non-current liabilities                    117 225     70 915    115 191

 TOTAL LIABILITIES                                146 761    101 398    144 374



 Equity attributable to owners of the Company

   Share capital in nominal value                  11 338     11 338     11 338

   Share premium                                    5 661      5 661      5 661

   Statutory reserve                                1 082      1 082      1 082

   Revaluation reserve                              3 262      3 262      3 262

   Retained earnings                               76 771     59 944     59 944

   Profit/ Loss for the period                        -43        -96     16 827
                                              ---------------------------------
 Total equity attributable to owners of the
 Company                                           98 071     81 191     98 114

 Non-controlling interest                           2 554      1 373      2 624

 TOTAL EQUITY                                     100 625     82 564    100 738



 TOTAL LIABILITIES AND EQUITY                     247 386    183 962    245 112

 Consolidated interim statements of comprehensive income

  in thousands of euros                           2019 3M   2018 3M   2018 12M
-------------------------------------------------------------------------------
  CONTINUING OPERATIONS

  Operating income

  Revenue                                          10 372     6 798     27 991

  Cost of goods sold                               -6 230    -4 994    -18 415
                                                -------------------------------
  Gross profit                                      4 142     1 804      9 576



  Marketing expenses                                 -142      -179     -1 336

  Administrative expenses                          -1 353    -1 085     -5 427

  Other income                                         27       176     18 839

  Other expenses                                      -30       -29       -169
                                                -------------------------------
  Operating profit                                  2 644       687     21 483



  Financial income                                      1         1          4

  Financial expense                                -2 757      -859     -3 473
                                                -------------------------------
  Profit/ loss before income tax                     -112      -171     18 014

  Income tax                                           -1        53         42
                                                -------------------------------
  Profit/ loss for the period                        -113      -118     18 056



  Attributable to:

  Equity holders of the parent                        -43       -96     16 827

  Non-controlling interest                            -70       -22      1 229



  Total comprehensive income/ loss for the year      -113      -118     18 056

  Attributable to:

  Equity holders of the parent                        -43       -96     16 827

  Non-controlling interest                            -70       -22      1 229



  Earnings per share for the period (EUR)            0.00      0.00       0.30

 Consolidated interim statements of cash flows

 in thousands of euros                                 2019 3M 2018 3M 2018 12M
-------------------------------------------------------------------------------
 Cash flows from operating activities

 Profit/loss for the period                               -113    -118   18 056

 Adjustments for:

   Depreciation, amortisation of non-current assets         94      52      214

   Gain from disposal of property, plant, equipment          0     -18       -4

   Gain from disposal of investment property                 0       0     -418

   Change in fair value of property, plant, equipment        0       0      -13

   Change in fair value of investment property               0       0  -17 995

   Finance income and costs                              2 756     858    3 469

    Changes in deferred tax assets and liabilities           0       0      -54

   Other non-monetary changes (net amounts)                 31    -503   15 458

 Changes in working capital:

   Trade receivables and prepayments                     1 572     430     1781

   Inventories                                            -582  -1 464  -21 307

   Liabilities and prepayments                          -4 145   2 850     -128

   Provisions                                               10      19     -107
                                                      -------------------------
 Net cash used/ generated in operating activities         -377   2 053   -1 048



 Cash flows from investing activities

 Payments for property, plant and equipment                -31     -57     -206

 Payments for intangible assets                             -1       0      -24

 Proceeds from disposal of property, plant, equipment        0     336      336

 Payments for investment property                       -3 533  -9 290  -47 786

 Proceeds from disposal of investment property               0       0    1 000

 Interests received                                          1       1        4
                                                      -------------------------
 Net cash used in investing activities                  -3 564  -9 010  -46 676



 Cash flows from financing activities

 Dividend payment                                            0       0     -850

 Redemption of convertible bonds                             0       0       -9

 Redemption of non-convertible bonds                         0       0     -640

 Proceeds from borrowings                                7 570   7 443   56 923

 Repayment of borrowings                                -3 843  -2 051   -7 496

 Repayment of lease liabilities                            -36       0        0

 Interests paid                                           -624    -527   -3 481
                                                      -------------------------
 Net cash generated by financing activities              3 067   4 865   44 447



 Net change in cash and cash equivalents                  -874  -2 092   -3 277

 Cash and cash equivalents at the beginning of the
 period                                                  7 040  10 317   10 317

 Cash and cash equivalents at the end of the period      6 166   8 225    7 040

The full report is in the file attached.

Allan Remmelkoor
Member of the Board
+372 614 4920
[email protected]