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

7826

Submission date and time

28.02.2020 18:31:37

Content of announcement in Estonian

Title

Nordic Fibreboard AS 2019 IV kvartali ja 12 kuu auditeerimata majandustulemused

Message

JUHTKONNA ARUANNE?

Nordic Fibreboard AS konsolideeritud müügitulu oli 2019. aasta 4. kvartalis
jätkuvatelt tegevustelt 3,23 miljonit eurot, mis on 14% tõusu 2018. aasta sama
perioodiga võrreldes (2019. aasta 4. kvartalis 2,83 miljonit eurot).
Puitkiudplaadi müügitulu oli 2,78 miljonit eurot, mis oli 16% kasvu võrreldes
eelmise aasta sama perioodiga. Müügikasv tulenes uute klientide lisandumisest
märkmetahvlite ja uksesisude segmentides. Mööbli jaemüügi müügitulu vähenes
seoses salongide sulgemisega Tartus (novembris 2019), Vilniuses ja Riias.
Allesjäänud kauplused Tallinas ja Pärnus suleti 31.01.2020.

Nordic   Fibreboard   konsolideeritud   EBITDA   oli   2019. aasta  4. kvartalis
jätkuvatelt  tegevustelt  positiivne  141 tuhat  eurot (2018. aasta 4. kvartalis
jätkuvatelt  tegevustelt  positiivne  190 tuhat  eurot). 2019. aasta 4. kvartali
EBITDA  tulemus sisaldab ühekordset tulu 324 tuhat eurot kinnisvarainvesteeringu
ümberhindlusest Pärnu Riverside Development OÜ-s.

Kiudplaadi tootmise ja müügi EBITDA 2019. aasta 4. kvartalis oli negatiivne 119
tuhat  eurot  (2018.  aasta  neljandas  kvartalis  negatiivne  69 tuhat  eurot).
Kiudplaadi kasumlikkust mõjutasid negatiivselt ühe kuivati lekked, mis põhjustas
neljandas kvartalis oluliselt suuremat energiakulu. Kuivati remonditööd toimuvad
2020. aasta   esimeses   kvartalis   ning   peale  seda  peaks  energiatarbimine
normaliseeruma.  Mööbli hulgimüügi 2019. aasta 4. kvartali EBITDA oli negatiivne
66 tuhat   eurot   (2019   4. kvartalis   negatiivne  24 tuhat  eurot).  Kahjumi
suurenemise  põhjuseks oli  müügi vähenemine  ning vähenenud müügimarginaal, mis
tulenes  kaupluste sulgemisega seotud allahindluskampaaniatest Pärnu ja Tallinna
salongides.  Pärnu Riverside  Development OÜ  2019. aasta 4. kvartali EBITDA oli
322 tuhat   eurot,   mis   sisaldas   ühekordset   tulu  kinniavarainvesteeringu
ümberhindusest.

Nordic  Fibreboard AS 2019. aasta 4. kvartali konsolideeritud kahjum jätkuvatelt
tegevustelt  oli 75 tuhat eurot  (2018. aasta 4. kvartalis  kasum 11 tuhat eurot
jätkuvatelt tegevustelt.

Nordic  Fibreboard AS  konsolideeritud müügitulu  oli 2019. aastal  kokku 13,33
miljonit  eurot, mis  on 6% tõusu  2018. aasta sama  perioodiga võrreldes (2018:
12,53 miljonit  eurot). Puitkiudplaadi müügitulu  2019 aastal oli 11,75 miljonit
eurot,  mis  on  võrreldes  eelmise  aastaga  tõusnud  7% ning  mis tulenes uute
klientide   lisandumisest   märkmetahvlite  ning  uksesisude  segmendis.  Mööbli
jaemüügi  müügitulu 2019. aastal oli 1,52 miljonit  eurot, mis oli 1% suurem kui
eelmisel  aastal.  Kinnisvara  haldusest  saadud  müügitulu oli 111 tuhat eurot,
kinnisvarahaldusega  tegelev ettevõtte loodi  2019 aastal, seoses sellega 2018.
aasta kohta võrdlusandmed puuduvad.

Nordic Fibreboard AS konsolideeritud kahjum jätkuvatelt tegevustelt 2019. aastal
oli  1,13 miljonit eurot (2018. aastal jätkuvatelt tegevustelt 360 tuhat eurot),
suurimaks  kahjumi põhjuseks  on Skano  Furniture Factory  OÜ müügist tulenevalt
tehtud mahakandmised 540 tuhat eurot.

Müügitulu ärisegmentide lõikes

                                        tuh EUR         |       tuh EUR       |
                              -------------+------------+----------+----------+
                                IV kv 2019 | IV kv 2018   12k 2019 | 12k 2018
-------------------------------------------+-----------------------+-----------
  Jätkuvad tegevused                       |                       |
-------------------------------------------+------------+----------+----------+
  Kiudplaadi tootmine ja müük        2 775 |      2 404 |   11 745 |   11 007 |
-------------------------------------------+------------+----------+----------+
  Mööbli jaemüük                       390 |        441 |    1 515 |    1 536 |
-------------------------------------------+------------+----------+----------+
  Kinnisvara haldamine                  63 |          0 |      111 |        0 |
-------------------------------------------+------------+----------+----------+
  Elimineerimine                       (1) |       (10) |     (38) |     (15) |
-------------------------------------------+------------+----------+----------+
  Kokku                              3 226 |      2 835 |   13 333 |   12 528 |
                                           |            |          |          |

-------------------------------------------+------------+----------+----------+
  Lõpetatud tegevus                      0 |        594 |    1 215 |    2 270 |
-------------------------------------------+------------+----------+----------+

-------------------------------------------+-----------------------+-----------
  KOKKU                              3 226 |      3 429     14 548 |   14 797
-------------------------------------------+-----------------------+-----------



Kasum ärisegmentide lõikes

 tuh EUR                          IV kv 2019|IV kv 2018 12k 2019|12k 2018
--------------------------------------------+-------------------+--------
 Jätkuvad tegevused                         |                   |
--------------------------------------------+-------------------+--------
 EBITDA ärisegmentide lõikes                |                   |
--------------------------------------------+-------------------+--------
 Kiudplaadi tootmine ja müük           (119)|      (69)       51|     280
--------------------------------------------+-------------------+--------
 Mööbli jaemüük                         (66)|      (24)    (200)|   (104)
--------------------------------------------+-------------------+--------
 Kinnisvara haldamine                    322|         0      352|       0
--------------------------------------------+-------------------+--------
 Elimineerimine                            5|       283      104|     253
--------------------------------------------+-------------------+--------
 KOKKU EBITDA                            141|       190      308|     428
--------------------------------------------+-------------------+--------
 Põhivara kulum ja amortisatsioon        177|       135      652|     558
--------------------------------------------+-------------------+--------
 KOKKU ÄRIKASUM/-KAHJUM                 (35)|        55    (344)|   (130)
--------------------------------------------+-------------------+--------
 Neto finantskulud                        39|        42      783|     228
--------------------------------------------+-------------------+--------
 Tulumaksukulu                             0|         2        0|       2
--------------------------------------------+-------------------+--------
 PUHASKASUM/-KAHJUM                     (75)|        11  (1 127)|   (360)
                                            |                   |

--------------------------------------------+----------+--------+--------
 Lõpetatud tegevus                         0|     (397)|   (271)|   (532)
--------------------------------------------+----------+--------+--------

--------------------------------------------+-------------------+--------
 KOKKU                                  (75)|     (386)  (1 398)|   (891)
--------------------------------------------+-------------------+--------

* Lõpetatud tegevus, tütarettevõte müüdi  05.09.2019
** Neto finatskulud sisaldavad erakorralist kulu, kahjum Skano Furniture Factory
OÜ müügist 540 tuhat eurot


NORDIC FIBREBOARD LTD

Puitkiudplaadi  müügitulu tõusis  2019. aasta 4. kvartalis  16% võrreldes 2018.
aasta sama perioodiga, (2019. aasta 4. kvartal 2,78 miljonit eurot versus 2018.
aasta 4. kvartal 2,40 miljonit eurot). Müügitulu kasv tulenes oluliselt Aasia ja
Aafrika  arenevatelt turgudelt ning  Euroopa Liidu klientidelt  seoses uue toote
turuosa   kindlustamisega.   Meie   suurima  turu,  Soome,  müük  oli  jätkuvalt
langustrendis,  hoolimata sellest, et Nordic  Fibreboard hoiab oma turuosa pehme
tihedusega   puitkiudplaatide   segmendis,   mis   näitab,   et   ehitussektoris
kasutatavate   alternatiivsete   materjalide   kasutus,  peamiselt  kortermajade
uusehitistes,  on kasvanud.  Puitkiudplaadi EBITDA  2019. aasta 4. kvartalis oli
negatiivne  119 tuhat eurot (2018. aasta 4. kvartal: negatiivne 69 tuhat eurot),
mille  üheks  suuremaks  põhjuseks  oli  ühe  tehase  kuivati  lekkest  tingitud
tavapärasest oluliselt suurem energiakulu.

Puitkiudplaadi  müügitulu 2019. aastal  kokku oli  11,75 miljonit eurot, mis oli
7% tõusu  võrreldes eelmise aastaga (2018.  aastal 11,01 miljonit eurot). See on
tingitud   peamiselt   uute  klientide  lisandumises  Euroopa  Liidu  piirkonnas
märkmetahvlite  ja uksetööstuse  täitematerjalide segmentides.  Venemaa turuosas
oli 2019. aasta jooksul märgata tagasihoidlikku tõusu, mis peegeldab ettevõtjate
usalduse  ja  ettevõtlusaktiivsuse  kasvu  turul.  Lähis-Ida  turgudel  valitseb
endiselt nõrk majanduskeskkond, kuid Aasia turul oleme leidnud uusi kliente ning
Aafrika  turu  tõus  toimus  suurelt  osalt sealse konkurendi turult kadumisest.
Puitkiudplaadi  EBITDA oli  2019. aastal 51 tuhat  eurot (2018. aastal 280 tuhat
eurot),  kasumlikkuse  vähenemine  2019. aastal  võrreldes 2018. aastaga tulenes
ühelt   osalt   uutele  klientidele  uute  toodete  väljaarendamise  tegevustest
uksetööstuse täitematerjalide ja märkmetahvlite segmendis ning teiselt osalt ühe
tehase kuivati rikkest põhjustatud oluliselt suuremast energiatarbimisest.

SKANO FURNITURE FACTORY : MÖÖBLI HULGIMÜÜK

2019.aasta 4. kvartalis  mööbli  hulgimüüki  ei  olnud, sest mööbli hulgimüügiga
tegelenud tütarettevõte müüdi 05.09.2019 kontsernist välja.

SKANO FURNITURE : MÖÖBLI JAEMÜÜK

Mööbli  jaemüügi müügitulu oli 2018. aasta  4. kvartalis 309 tuhat eurot, mis on
13% madalam võrreldes sama perioodiga aastal 2018 (2018. aasta 4. kvartalis 441
tuhat  eurot).  Peamiselt  tulenes  müügitulu  langus  Riia,  Vilniuse  ja Tartu
salongide   sulgemistest.   Kaks   viimast   allesjäänud   mööblisalongi  suleti
31.01.2020. Nende   kaupluste  sulgemine  tähendab  kontserni  väljumist  mööbli
jaemüügisektorist.

PÄRNU RIVERSIDE DEVELOPMENT: KINNISVARAHALDUS

Pärnu  Riverside Development OÜ omab  kinnisvara Pärnu linnas asukohaga Suur-Jõe
tänav  48. Kinnisvaraobjektil on mõned  üürnikud ning kinnisvarahaldusest saadud
müügitulu   oli  2019. aasta  4. kvartalis  62 tuhat  eurot,  2019. terve  aasta
müügitulu oli 111 tuhat eurot. Neljanda kvartali EBITDA oli 322 tuhat eurot, mis
sisaldas  kinnisvarainvesteeringu  ümberhindlusest  saadud  ühekordset tulu 324
tuhat eurot. 2019. aasta terve aasta EBITDA oli 352 tuhat eurot.

BILANSS JA RAHAVOOG

Seisuga  31.12.2019 olid  Nordic  Fibreboard  AS  varad kokku 9,1 miljonit eurot
(31.12.2018:  10,3 miljonit  eurot).  Kontserni  kohustised  kokku  olid seisuga
31.12.2019 7,5 miljonit   eurot   (31.12.2018:  7,4 miljonit  eurot),  milledest
kontsernil oli laenukohustisi 4,6 miljonit eurot seisuga 31.12.2019 (31.12.2018:
4,8 miljonit).

Nõuded   ja   ettemaksed  olid  kokku  1,4 miljonit  eurot  seisuga  31.12.2019
(31.12.2018:  1,1 miljonit eurot).  Varud seisuga  31.12.2019 0,9 miljonit eurot
(31.12.2018    2,3 miljonit    eurot).    Kontserni   põhivara   kokku   seisuga
31.12.2019 6,6 miljonit  eurot (6,8 miljonit seisuga of 31.12.2018). Bilansimahu
muutus 2019. aastal tulenes ühe tütarettevõtte müügist kontsernist välja.

Alates  1. jaanuar 2019 jõustunud  uue arvestuspõhimõtte  standardi IFRS 16 mõju
tõttu  suurenesid  kontserni  varad  ja  kohustised 31.12.2019 seisuga 180 tuhat
eurot.    Samuti    suurenes    kasumiaruandes   uue   arvestuspõhimõtte   mõjul
amortisatsioonikulu    77 tuhat    eurot   ja   intressikulu   4,5 tuhat   eurot
rendilepingutelt.

Kontserni  äritegevuse tulemuseks  2019. aasta jooksul  oli raha  sissevool 443
tuhat eurot jätkuvatelt tegevustelt (2018. aasta jooksul jätkuvatelt tegevustelt
507 tuhat eurot). Investeerimistegevustelt tulenevalt toimus 2019. aasta jooksul
jätkuvatelt  tegevustelt raha väljavool summas 173 tuhat eurot võrdluseks 2018.
aasta     jätkuvatelt    tegevustelt    raha    väljavool    275 tuhat    eurot.
Finantseerimisetegevustelt  oli  raha  väljavool  jätkuvatelt tegevustelt 2019.
aastal  316 tuhat eurot  ( 2018. aastal  jätkuvatelt tegevustelt  raha väljavool
252 tuhat  eurot).  Netorahavoo  tulemuseks  jätkuvatelt  tegevustelt oli 2019.
aastal   raha  väljavool  summas  47 -  tuhat   eurot  (2018. aastal jätkuvatelt
tegevustelt samuti raha väljavool 20 tuhat eurot).

TULEVIKU VÄLJAVAADE

NORDIC FIBREBOARD LTD

Puitkiudplaadi  müügist  planeerime  müügi  kasvu märkmetahvlite ja uksetööstuse
täitematerjalide  segmentides uute  klientide ja  turgude arvelt. Jätkatakse oma
toodete   uute   kasutuselevõtu   võimaluste  otsimisega  rõhudes  meie  toodete
keskkonnasõbralikkusele.  Hiljutine lahkumine mööblitegevusest annab juhtkonnale
rohkem aega keskenduda puitkiudplaadi segmedi kasumlikkuse suurendamisele.

PÄRNU RIVERSIDE DEVELOPMENT

Jätkatakse Pärnus Suur-Jõe tn 48 oleva kinnisvara haldamist ja arendamist.

TÖÖTAJAD

Seisuga   31.12.2019 töötas   Kontsernis  126 inimest  (võrreldes  216 inimesega
seisuga   31.12.2018). Töötajate  keskmine  arv  oli  2019 4. kvartalis  125 (4.
kvartalis 2018: 212).

2019. aasta    kaheteistkümne   kuu   jooksul   moodustasid   tööjõukulud   koos
maksukuludega  kokku 2,5 miljonit eurot  jätkuvatelt tegevustelt (kaksteist kuud
2018 2,3 miljonit  eurot  jätkuvatelt  tegevustelt).  Kõigi kontserni ettevõtete
s.h.  tütarettevõtted  juhatuse  liikmetele  arvestatud tasud koos maksukuludega
olid kokku 173 tuhat eurot 2019 aasta kaheteist kümne kuu jooksul ning 187 tuhat
eurot kaheteistkümne kuu jooksul 2018 aastal.


FINANTSSUHTARVUD



 tuh EUR
                                   |          |                     |
 Kasumiaruanne                     |IV kv 2019|IV kv 2018   12k 2019|  12k 2018
-----------------------------------+----------+----------+----------+----------
 Müügitulu                         |     3 226|     2 835|    13 333|    12 528
-----------------------------------+----------+----------+----------+----------
 EBITDA                            |       141|       190|       308|       428
-----------------------------------+----------+----------+----------+----------
 EBITDA rentaablus                 |        4%|        7%|        2%|        3%
-----------------------------------+----------+----------+----------+----------
 Ärikasum/-kahjum                  |      (35)|        47|     (344)|     (130)
-----------------------------------+----------+----------+----------+----------
 Ärirentaablus                     |      (1%)|        2%|      (3%)|      (1%)
-----------------------------------+----------+----------+----------+----------
 Puhaskasum/-kahjum                |      (75)|        11|   (1 127)|     (360)
-----------------------------------+----------+----------+----------+----------
 Puhasrentaablus                   |      (2%)|        0%|      (8%)|      (3%)
                                   |          |          |          |

----------------------------------------------+----------+----------+----------
 Lõpetatud tegevus                           0|     (397)|     (271)|     (532)
----------------------------------------------+----------+----------+----------

----------------------------------------------+---------------------+----------
 KASUM/KAHJUM KOKKU                       (75)|     (386)    (1 398)|     (891)
----------------------------------------------+---------------------+----------



                                   |          |          |          |
 Bilanss                           |31.12.2019|31.12.2018|31.12.2019|31.12.2018
-----------------------------------+----------+----------+----------+----------
 Koguvarad                         |     9 045|    10 307|     9 045|    10 307
-----------------------------------+----------+----------+----------+----------
 Koguvarade puhasrentaablus        |      (1%)|        0%|     (12%)|      (3%)
-----------------------------------+----------+----------+----------+----------
 Omakapital                        |     1 542|     2 901|     1 542|     2 901
-----------------------------------+----------+----------+----------+----------
 Omakapitali puhasrentaablus       |      (5%)|        0%|     (73%)|     (12%)
-----------------------------------+----------+----------+----------+----------
 Võlakordaja                       |       83%|       72%|       83%|       72%
                                   |          |          |          |

                                   |          |          |          |
 Aktsia                            |31.12.2019|31.12.2018|31.12.2019|31.12.2018
-----------------------------------+----------+----------+----------+----------
 Aktsia viimane hind (EUR)*        |      0,41|      0,36|      0,41|      0,36
-----------------------------------+----------+----------+----------+----------
 Puhaskasum aktsia kohta (EUR)     |    (0,02)|    (0,09)|    (0,31)|    (0,20)
-----------------------------------+----------+----------+----------+----------
 Hind-tulu (PE) suhtarv            |   (24,74)|    (4,18)|    (1,32)|    (1,81)
-----------------------------------+----------+----------+----------+----------
 Aktsia raamatupidamisväärtus (EUR)|      0,34|      0,64|      0,34|      0,64
-----------------------------------+----------+----------+----------+----------
 Turuhinna                       ja|          |          |          |
 raamatupidamisväärtuse suhe       |      1,20|      0,56|      1,20|      0,56
-----------------------------------+----------+----------+----------+----------
 Turukapitalisatsioon tuh EUR      |     1 845|     1 611|     1 845|     1 611
-----------------------------------+----------+----------+----------+----------
 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 = kohustised / koguvarad
Puhaskasum(-kahjum) aktsia kohta = puhaskasum(-kahjum) / aktsiate arv
Hinna-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/


KONSOLIDEERITUD FINANTSSEISUNDI ARUANNE

 tuh EUR                                    |31.12.2019|31.12.2018|31.12.2017
--------------------------------------------+----------+----------+----------
 Raha ja raha ekvivalendid (Lisa 2)         |         7|        54|        74
--------------------------------------------+----------+----------+----------
 Nõuded ja ettemaksed (Lisa 3)              |     1 394|     1 142|     1 214
--------------------------------------------+----------+----------+----------
 Varud (Lisa 4)                             |       894|     2 255|     2 336
--------------------------------------------+----------+----------+----------
 Kokku käibevarad                           |     2 296|     3 452|     3 624
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Kinnisvarainvesteeringud (Lisa 5)          |     1 121|       175|       170
--------------------------------------------+----------+----------+----------
 Müügiootel finantsvarad (Lisa 8)           |       397|       422|       182
--------------------------------------------+----------+----------+----------
 Muud aktsiad ja osad                       |         0|         0|         6
--------------------------------------------+----------+----------+----------
 Materiaalne põhivara (Lisa 6)              |     5 212|     6 223|     6 908
--------------------------------------------+----------+----------+----------
 Immateriaalne põhivara (Lisa 7)            |        19|        34|        47
--------------------------------------------+----------+----------+----------
 Kokku põhivarad                            |     6 749|     6 855|     7 313
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Kokku varad                                |     9 045|    10 307|    10 937
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Võlakohustised (Lisas 9)                   |     4 547|       652|       593
--------------------------------------------+----------+----------+----------
 Võlad ja ettemaksed (Lisas 10)             |     2 665|     2 418|     1 956
--------------------------------------------+----------+----------+----------
 Lühiajalised eraldised (Lisa 11)           |        20|        15|        13
--------------------------------------------+----------+----------+----------
 Kokku lühiajalised kohustised              |     7 232|     3 085|     2 562
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Pikaajalised võlakohustised (Lisas 9)      |        92|     4 112|     4 422
--------------------------------------------+----------+----------+----------
 Pikaajalised eraldised (Lisa 11)           |       179|       210|       200
--------------------------------------------+----------+----------+----------
 Kokku pikaajalised kohustised              |       271|     4 321|     4 622
--------------------------------------------+----------+----------+----------
 Kokku kohustised                           |     7 503|     7 406|     7 184
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Aktsiakapital (nominaalväärtuses) (Lisa 12)|     2 699|     2 699|     2 699
--------------------------------------------+----------+----------+----------
 Ülekurss                                   |       364|       364|       364
--------------------------------------------+----------+----------+----------
 Kohustuslik reservkapital                  |       288|       288|       288
--------------------------------------------+----------+----------+----------
 Muud reservid                              |        84|        45|         8
--------------------------------------------+----------+----------+----------
 Realiseerimata kursivahed                  |         0|         0|         0
--------------------------------------------+----------+----------+----------
 Jaotamata kasum (kahjum)                   |   (1 894)|     (496)|       393
--------------------------------------------+----------+----------+----------
 Kokku omakapital                           |     1 542|     2 901|     3 753
--------------------------------------------+----------+----------+----------
                                            |          |          |
--------------------------------------------+----------+----------+----------
 Kokku kohustised ja omakapital             |     9 045|    10 307|    10 937

*   Konsolideeritud   raamatupidamise   vahearuande  lahutamatuteks  osadeks  on
aastaaruande lisad lk 16 kuni 32.


KONSOLIDEERITUD KASUMI-JA MUU KOONDKASUMIARUANNE

 tuh EUR                               |IV kv 2019|IV kv 2018 12k 2019|12k 2018
---------------------------------------+----------+-------------------+---------
                                       |          |                   |
                                       |          |          |        |
 Müügitulu (Lisa 14)                   |     3 226|     2 835|  13 333|  12 528
---------------------------------------+----------+----------+--------+---------
 Müüdud toodangu kulu (Lisa 15)        |     2 928|     2 452|  11 538|  10 480
---------------------------------------+----------+----------+--------+---------
 Brutokasum                            |       298|       383|   1 795|   2 047
---------------------------------------+----------+----------+--------+---------
                                       |          |          |        |
---------------------------------------+----------+----------+--------+---------
 Turustuskulud (Lisa 16)               |       381|       479|   1 698|   1 898
---------------------------------------+----------+----------+--------+---------
 Üldhalduskulud (Lisa 17)              |       248|       150|     658|     498
---------------------------------------+----------+----------+--------+---------
 Muud äritulud (Lisa 19)               |       327|         1|     351|      14
---------------------------------------+----------+----------+--------+---------
 Muud ärikulud (Lisa 19)               |        31|     (292)|     133|   (205)
---------------------------------------+----------+----------+--------+---------
 Ärikasum (-kahjum)  (Lisa 11)         |      (35)|        47|   (344)|   (130)
---------------------------------------+----------+----------+--------+---------
                                       |          |          |        |
---------------------------------------+----------+----------+--------+---------
 Finantstulud (Lisa 20)                |        19|        22|      19|      14
---------------------------------------+----------+----------+--------+---------
 Finantskulud (Lisa 20)                |        59|        56|     803|     243
---------------------------------------+----------+----------+--------+---------
 KASUM ENNE TULUMAKSUSTAMIST           |      (75)|        13| (1 127)|   (358)
---------------------------------------+----------+----------+--------+---------
 Ettevõtte tulumaks                    |         0|         2|       0|       2
---------------------------------------+----------+----------+--------+---------
                                       |          |          |        |
---------------------------------------+----------+----------+--------+---------
 ARUANDEPERIOODI PUHASKASUM/KAHJUM     |      (75)|        11| (1 127)|   (360)
---------------------------------------+----------+----------+--------+---------
                                       |          |          |        |
---------------------------------------+----------+----------+--------+---------
 ARUANDEPERIOODI KASUM/KAHJUM LÕPETATUD|          |          |        |
 TEGEVUSTELT                           |         0|     (397)|   (271)|   (532)
---------------------------------------+----------+----------+--------+--------+
 ARUANDEPERIOODI PUHASKASUM/KAHJUM     |          |          |        |        |
 KOKKU                                 |      (75)|     (386)| (1 398)|   (891)|
---------------------------------------+----------+----------+--------+--------+
                                       |          |          |        |
---------------------------------------+----------+----------+--------+---------
 Tava perioodi puhaskahjum aktsia kohta|          |          |        |
 (Lisa 13)                             |    (0,02)|    (0,09)|  (0,31)|  (0,20)
---------------------------------------+----------+----------+--------+---------
 Lahustatud perioodi puhaskahjum aktsia|          |          |        |
 kohta (Lisa 13)                       |    (0,02)|    (0,09)|  (0,31)|  (0,20)
                                       +----------+----------+--------+---------

* Konsolideeritud raamatupidamise vahearuande lahutamatuteks osadeks on
aastaaruande lisad lk 16 kuni 32.



TORFINN LOSVIK

Juhatuse esimees
+372 569 90 988
[email protected]

Content of announcement in English

Title

NORDIC FIBREBOARD AS unaudited consolidated interim report for the fourth quarter and twelve months of 2019

Message

MANAGEMENT REPORT


Consolidated  net sales for  Q4 2019 were EUR  3.23 million, up 14% when comparing
sales  of continued operations for  the same period last  year (Q4 2018: EUR 2.83
million). Fibreboard sales of EUR 2.78 million were up 16% due to new customers in
the  display board and door core segments.  Furniture retail sales declined as a
result of closure of its shops in Tartu (shop closed in November 2019), Vilnius,
and  Riga.  The  remaining  retail  shops  in  Tallinn  and  Pärnu will close on
31.01.2020.

The  Group  recorded  EBITDA  of  EUR  141 thousand for Q4 2019 for its continuing
operations (vs Q4 2018: EBITDA of EUR 190 thousand from continued operations). The
Q4  EBITDA result for  2019 includes one-off operating  income of EUR 324 thousand
from revaluation of its property subsidiary Pärnu Riverside Development.

Fibreboard  activities  in  Q4  2019 resulted  in  EBITDA  being negative EUR 119
thousand   (Q4  2018: negative  EUR  69 thousand).  Fibreboard  profitability  was
negatively  impacted due  to leakages  in one  of its  driers, which resulted in
substantial  higher consumption of energy during Q4. The replacement of elements
in  the  drier  is  taking  place  in  Q1  2020, which  should  result in energy
consumption going back to normal levels. Furniture Retail EBITDA for Q4 2019 was
negative  EUR 66 thousand (Q4  2018: negative EUR 24 thousand).  The reason for this
loss  was caused by declining sales and reduced sales margin from the closure of
the  Tartu shop and  initiating closure sales  from the remaining  two shops, in
Tallinn and Pärnu. Pärnu Riverside Development recorded Q4 2019 EBITDA of EUR 322
thousand,  which included a one-off operating income of EUR 324 thousand resulting
from the revaluation of the property

After  depreciation and net financial costs, the Group's net result for Q4 2019
from  continuing operation was thus a loss of EUR 75 thousand (Q4 2018: net profit
EUR 11 thousand from continuing operation).

Consolidated  net  sales  for  12 months  2019 from continuing operations were EUR
13.33 million,  being a  6% increase compared  to the  same period  in 2018 from
continuing  operations  (2018:  EUR  12.53 million).  Fibreboard activities showed
sales  of EUR  11.75 million in  2019, this being  7% sales increase from previous
year,  due to securing  new customers in  display board and  door core segments.
Furniture Retail sales in 2019 from its continuing shops in Tallinn and Pärnu of
EUR  1.52 million were  1% lower than  previous year.  Sales from our new property
subsidiary was EUR 111 thousand in 2019 (2018: no activities).

Group  net loss for 12 months 2019 of  EUR 1.13 million from continuing operations
(2018:  loss of  EUR 360 thousand  from continuing  operations) were substantially
influenced by the net loss of EUR 540 thousand recorded from the disposal of Skano
Furniture Factory.

DIVISIONAL REVIEW

REVENUE BY BUSINESS SEGMENTS


                                        EUR thousand           EUR thousand
                                             |                    |
                                     Q4 2019 | Q4 2018   12M 2019 | 12M 2018
-----------------------------------+---------+---------+----------+-----------
  Continued operations             |         |         |          |
-----------------------------------+---------+---------+----------+----------+
  Fibreboards production and sales     2,775 |   2,404 |   11,745 |   11,007 |
---------------------------------------------+---------+----------+----------+
  Furniture retail                       390 |     441 |    1,515 |    1,536 |
---------------------------------------------+---------+----------+----------+
  Real Estate Management                  63 |       0 |      111 |        0 |
---------------------------------------------+---------+----------+----------+
  Group transactions                     (1) |    (10) |     (38) |     (15) |
---------------------------------------------+---------+----------+----------+
  TOTAL from continued operations      3,226 |   2,835 |   13,333 |   12,528 |
                                             |         |          |          |

-----------------------------------+---------+---------+----------+----------+
  Discontinued operations          |       0 |     594 |    1,215 |    2,270 |
-----------------------------------+---------+---------+----------+----------+

---------------------------------------------+--------------------+-----------
  TOTAL                                3,226 |   3,429     14,548 |   14,797
---------------------------------------------+--------------------+-----------

Profit by business segments

                                   ----------+         -----------+
  EUR thousand                         Q4 2019 | Q4 2018   12M 2019 | 12M 2018
-----------------------------------+---------+--------------------+----------
  Continued operations             |         |                    |
-----------------------------------+---------+--------------------+----------
  EBITDA by business units:                  |                    |
---------------------------------------------+--------------------+----------
  Fibreboards production and sales     (119) |    (69)         51 |      280
---------------------------------------------+--------------------+----------
  Furniture retail                      (66) |    (24)      (200) |    (104)
---------------------------------------------+--------------------+----------
  Real Estate Management                 322 |       0        352 |        0
---------------------------------------------+--------------------+----------
  Group transactions                       5 |     283        104 |      253
---------------------------------------------+--------------------+----------
  TOTAL EBITDA                           141 |     190        308 |      428
---------------------------------------------+--------------------+----------
  Depreciation                           177 |     135        652 |      558
---------------------------------------------+--------------------+----------
  TOTAL OPERATING PROFIT/ LOSS          (35) |      55      (344) |    (130)
---------------------------------------------+--------------------+----------
  Net financial costs                     39 |      42       783* |      228
---------------------------------------------+--------------------+----------
  Income tax                               0 |       2            |        2
---------------------------------------------+--------------------+----------
  NET PROFIT/ LOSS                      (75) |      11    (1,127) |    (360)
                                             |                    |

---------------------------------------------+---------+----------+----------
  Discontinued operations                  0 |   (397) |    (271) |    (532)
---------------------------------------------+---------+----------+----------

---------------------------------------------+--------------------+----------
  TOTAL                                 (75) |   (386)    (1,398) |    (891)
---------------------------------------------+--------------------+----------

*  Discontinued operations, the subsidiary has  been sold on 05.09.2019 which we
incurred a loss of EUR 540 thousand on sale of Skano Furniture Factory.


NORDIC FIBREBOARD LTD: FIBREBOARD SALES

Fibreboard  sales  in  Q4  2019 were  EUR  2.78 million,  up  16% from Q4 2018. We
recorded  sales  increase  in  emerging  markets  in  Asia and Africa while also
continuing  sales  growth  in  EU  due  to  securing new customers. Finland, our
largest  market, continued to experience sales decline despite Nordic Fibreboard
keeping its market share within soft density fibreboard segment, thus reflecting
the  growth of other materials for use in the construction sector, mainly in new
build  of apartment  houses. The  increase in  energy cost  in the  last quarter
caused  by  leakages  in  one  of  our  driers  had  a  negative  impact  on our
profitability, resulting in EBITDA for Q4 2019 being negative EUR 119 thousand (Q4
2018 EBITDA was negative EUR 69 thousand).

Fibreboard  sales for 12 months 2019 were  EUR 11.75 million, which is 7% increase
from  year 2018 sales  of EUR  11.01 million. Sales  growth in  the EU were mainly
driven  by securing new  customers in both  the display board  and the door core
segments.  Sales  to  Russia  showed  a  modest increase in 2019, reflecting the
slight  increase in  business confidence  and business  activity in that market.
Middle East markets continue to experience subdued economic environment. In Asia
we  secured new customers in  new countries, and in  Africa we benefitted from a
loss  of a key competitor. Fibreboard recorded  EBITDA of EUR 51 thousand for full
year  2019 (2018: EUR 280 thousand), the reduced profitability in 2019 compared to
2018 were due to extra start-up costs being incurred as a result of working with
new  products for customers in the door  core and display board segment, as well
as  the aforementioned  increase in  energy costs  due to  leakage in one of our
driers.

SKANO FURNITURE FACTORY: FURNITURE PRODUCTION AND WHOLESALE

Furniture  wholesale had no sales in  Q4 2019, because the Furniture company was
sold on 05.09.2019.

SKANO FURNITURE: RETAIL SALES

Furniture  retail sales in Q4 2019 were EUR 390 thousand, down 13% (2018 Q4 EUR 441
thousand)  from  same  period  last  year.  The  sales decline was mainly due to
closure  of Latvia, Lithuania  and Tartu shops.  The last two  stores in Estonia
were  closed on 31.01.2020. These shops closures  marks the end of the furniture
retail business.

PÄRNU RIVERSIDE DEVELOPMENT: REAL ESTATE MANAGEMENT

Pärnu  Riverside Development owns the property  located at Suur-Jõe 48 in Pärnu.
The  property has some rental tenants which resulted in rental income, ie sales,
of  EUR  62 thousand  in  Q4  2019 (12  months 2019 sales were EUR 111 thousand). Q4
EBITDA  was EUR 322 thousand, and included a  one-off income of EUR 324 thousand due
to  the  revaluation  of  the  property.  EBITDA  for  12 months 2019 was EUR 352
thousand.

BALANCE SHEET AND CASH-FLOW

As  of 31.12.2019 the  total assets  of Nordic  Fibreboard AS were EUR 9.1 million
(31.12.2018:  EUR 10.3 million). The liabilities of  the company as of 31.12.2019
were  EUR  7.5 million  (31.12.2018:  EUR  7.4 million),  of  which  the company has
borrowings of EUR 4.6 million as at 31.12.2019 (31.12.2018: EUR 4.8 million).

Receivables  and  prepayments  amounted  to  EUR  1.4 million  as  at  31.12.2019
(31.12.2018:  EUR 1.1 million). Inventories  were EUR 0.9 million  as of 31.12.2019
(31.12.2019: EUR 2.3 million). Fixed assets were EUR 6.6 million as of 31.12.2019 (EUR
6.8 million  as of 31.12.2018). The decrease in  balance sheet volume in 2019 is
due to the sale of subsidiary.

As  a result  of the  adoption of  IFRS 16 as  of 1 January 2019, the assets and
liabilities  amount has increased as date 31.12.2019 EUR 180 thousand. In addition
in  the  consolidated  statement  of  comprehensive  income  in 2019 fixed asset
depreciation increased by EUR 77 thousand.

During  2019 twelve  months,  the  Group's  cash flows from operating activities
totalled  cash inflow of EUR 443 thousand (2018 twelve months: cash outflow EUR 507
thousand).  Investment activities resulted in cash  outflows in amount of EUR 173
thousand  during  2019 twelve  months,  compared  to  outflows  in amount EUR 275
thousand  during twelve months 2018. Financing  activities also resulted in cash
outflows  of EUR 316 thousand during twelve  months 2019 (2018 twelve months: cash
outflow EUR 252 thousand). Net cash effect during 2019 twelve months cash outflows
of  EUR 47 thousand, which compares  to 2018 twelve months cash  outflows of EUR 20
thousand.

OUTLOOK

NORDIC FIBREBOARD LTD

Fibreboard  sales is continuing its  growth due to our  expansion into door core
and  display board segments,  which have secured  more sales as  a result of new
customers  and  new  markets.  We  are  continuing  our  search  for  additional
applications  for our  products, where  our products  environmentally beneficial
properties  could be applied. The recent exit from our furniture activities will
provide management with more time and focus on the development of the growth and
profitability of the fibreboard business.

REAL ESTATE MANAGEMENT

We  will continue  to manage  and develop  the property  on Suur-Jõe Street 48,
Pärnu.

PEOPLE

On  the 31st of December  2019, the Group employed  126 people (compared to 216
people as of 31.12.2018). The average number of personnel in Q4 2019 was 125 (Q4
2018: 212).

For  twelve months  of 2019, wages  and salaries  with taxes  amounted to EUR 2.5
million  from  continuing  operations  (twelve  months  2018: EUR 2.3 million from
continuing  operations). Payments made to management  board members of all group
companies  including all subsidiaries with relevant taxes were EUR 173 thousand in
twelve months 2019 and EUR 187 thousand in twelve months 2018.


FINANCIAL HIGHLIGHTS

 EUR thousand
                                  |          |                     |
 Income statement                 |   Q4 2019|   Q4 2018   12M 2019|  12M 2018
----------------------------------+----------+----------+----------+-----------
 Revenue                          |     3,226|     2,835|    13,333|    12,528
----------------------------------+----------+----------+----------+-----------
 EBITDA                           |       141|       190|       308|       428
----------------------------------+----------+----------+----------+-----------
 EBITDA margin                    |        4%|        7%|        2%|        3%
----------------------------------+----------+----------+----------+-----------
 Operating profit                 |      (35)|        47|     (344)|     (130)
----------------------------------+----------+----------+----------+-----------
 Operating margin                 |      (1%)|        2%|      (3%)|      (1%)
----------------------------------+----------+----------+----------+-----------
 Net profit                       |      (75)|        11|   (1,127)|     (360)
----------------------------------+----------+----------+----------+-----------
 Net margin                       |      (2%)|        0%|      (8%)|      (3%)
                                  |          |          |          |

---------------------------------------------+----------+----------+-----------
 Discontinued operations                    0|     (397)|     (271)|     (532)
---------------------------------------------+----------+----------+-----------

---------------------------------------------+---------------------+-----------
 TOTAL NET PROFIT                        (75)|     (386)    (1,398)|     (891)
---------------------------------------------+---------------------+-----------



                                  |          |          |          |
 Statement of financial position  |31.12.2019|31.12.2018|31.12.2019|31.12.2018
----------------------------------+----------+----------+----------+-----------
 Total assets                     |     9,045|    10,307|     9,045|    10,307
----------------------------------+----------+----------+----------+-----------
 Return on assets                 |      (1%)|        0%|     (12%)|      (3%)
----------------------------------+----------+----------+----------+-----------
 Equity                           |     1,542|     2,901|     1,542|     2,901
----------------------------------+----------+----------+----------+-----------
 Return on equity                 |      (5%)|        0%|     (73%)|     (12%)
----------------------------------+----------+----------+----------+-----------
 Debt-to-equity ratio             |       83%|       72%|       83%|       72%
                                  |          |          |          |

                                  |          |          |          |
 Share                            |31.12.2019|31.12.2018|31.12.2019|31.12.2018
----------------------------------+----------+----------+----------+-----------
 Last Price*                      |      0.41|      0.36|      0.41|      0.36
----------------------------------+----------+----------+----------+----------+
 Earnings per share               |    (0.02)|    (0.09)|    (0.31)|    (0.20)|
----------------------------------+----------+----------+----------+----------+
 Price-earnings ratio             |   (24.74)|    (4.18)|    (1.32)|    (1.81)
----------------------------------+----------+----------+----------+-----------
 Book value of a share            |      0.34|      0.64|      0.34|      0.64
----------------------------------+----------+----------+----------+-----------
 Market to book ratio             |      1.20|      0.56|      1.20|      0.56
----------------------------------+----------+----------+----------+-----------
 Market capitalization, EUR thousand|     1,845|     1,611|     1,845|     1,611
----------------------------------+----------+----------+----------+-----------
 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 POSITION

 EUR thousand                                  |31.12.2019|31.12.2018|31.12.2017
---------------------------------------------+----------+----------+----------
 Cash and cash equivalents (Note 2)          |         7|        54|        74
---------------------------------------------+----------+----------+----------
 Receivables and prepayments (Note 3)        |     1,394|     1,142|     1,214
---------------------------------------------+----------+----------+----------
 Inventories (Note 4)                        |       894|     2,255|     2,336
---------------------------------------------+----------+----------+----------
 Total current assets                        |     2,296|     3,452|     3,624
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 Investment property (Note 5)                |     1,121|       175|       170
---------------------------------------------+----------+----------+----------
 Available-for-sale financial assets (Note 8)|       397|       422|       182
---------------------------------------------+----------+----------+----------
 Other shares and issues                     |         0|         0|         6
---------------------------------------------+----------+----------+----------
 Property, plant and equipment (Note 6)      |     5,212|     6,223|     6,908
---------------------------------------------+----------+----------+----------
 Intangible assets (Note 7)                  |        19|        34|        47
---------------------------------------------+----------+----------+----------
 Total non-current assets                    |     6,749|     6,855|     7,313
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 TOTAL ASSETS                                |     9,045|    10,307|    10,937
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 Borrowings (Notes 9)                        |     4,547|       652|       593
---------------------------------------------+----------+----------+----------
 Payables and prepayments (Notes 10)         |     2,665|     2,418|     1,956
---------------------------------------------+----------+----------+----------
 Short-term provisions (Note 11)             |        20|        15|        13
---------------------------------------------+----------+----------+----------
 Total current liabilities                   |     7,232|     3,085|     2,562
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 Long-term borrowings (Notes 9)              |        92|     4,112|     4,422
---------------------------------------------+----------+----------+----------
 Long-term provisions (Note 11)              |       179|       210|       200
---------------------------------------------+----------+----------+----------
 Total non-current liabilities               |       271|     4,321|     4,622
---------------------------------------------+----------+----------+----------
 Total liabilities                           |     7,503|     7,406|     7,184
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 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                              |        84|        45|         8
---------------------------------------------+----------+----------+----------
 Unrealised currency differences             |         0|         0|         0
---------------------------------------------+----------+----------+----------
 Retained earnings (loss)                    |   (1,894)|     (496)|       393
---------------------------------------------+----------+----------+----------
 Total equity                                |     1,542|     2,901|     3,753
---------------------------------------------+----------+----------+----------
                                             |          |          |
---------------------------------------------+----------+----------+----------
 TOTAL LIABILITIES AND EQUITY                |     9,045|    10,307|    10,937

*The  notes  to  the  financial  statements  presented  on pages 16 to 33 are an
integral part of these consolidated financial statements.


CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

 EUR thousand                                  |Q4 2019|Q4 2018 12M 2019|12M 2018
---------------------------------------------+-------+-------+--------+--------
 Continued operations                        |       |       |        |
---------------------------------------------+-------+-------+--------+--------
 Revenue (Note 14)                           |  3,226|  2,835|  13,333|  12,528
---------------------------------------------+-------+-------+--------+--------
 Cost of goods sold (Note 15)                |  2,928|  2,452|  11,538|  10,480
---------------------------------------------+-------+-------+--------+--------
 Gross profit                                |    298|    383|   1,795|   2,047
---------------------------------------------+-------+-------+--------+--------
                                             |       |       |        |
---------------------------------------------+-------+-------+--------+--------
 Distribution costs (Note 16)                |    381|    479|   1,698|   1,898
---------------------------------------------+-------+-------+--------+--------
 Administrative expenses (Note 17)           |    248|    150|     658|     498
---------------------------------------------+-------+-------+--------+--------
 Other operating income (Note 19)            |    327|      1|     351|      14
---------------------------------------------+-------+-------+--------+--------
 Other operating expenses (Note 19)          |     31|  (292)|     133|   (205)
---------------------------------------------+-------+-------+--------+--------
 Operating profit (loss) (Note 11)           |   (35)|     47|   (344)|   (130)
---------------------------------------------+-------+-------+--------+--------
                                             |       |       |        |
---------------------------------------------+-------+-------+--------+--------
 Finance income (Note 20)                    |     19|     22|      19|      14
---------------------------------------------+-------+-------+--------+--------
 Finance costs (Note 20)                     |     59|     56|     803|     243
---------------------------------------------+-------+-------+--------+--------
 LOSS BEFORE INCOME TAX                      |   (75)|     13| (1,127)|   (358)
---------------------------------------------+-------+-------+--------+--------
 Corporate income tax                        |      0|      2|       0|       2
---------------------------------------------+-------+-------+--------+--------
                                             |       |       |        |
---------------------------------------------+-------+-------+--------+--------
 NET PROFIT (LOSS) FOR THE PERIOD FROM       |       |       |        |
 CONTINUING OPERATIONS                       |   (75)|     11| (1,127)|   (360)
---------------------------------------------+-------+-------+--------+--------
                                             |       |       |        |
---------------------------------------------+-------+-------+--------+--------
 NET PROFIT (LOSS) FOR THE PERIOD FROM       |       |       |        |
 DISCONTINUING OPERATIONS                    |      0|  (397)|   (271)|   (532)
---------------------------------------------+-------+-------+--------+--------
 NET PROFIT (LOSS) FOR THE PERIOD            |   (75)|  (386)| (1,398)|   (891)
---------------------------------------------+-------+-------+--------+--------
                                             |       |       |        |
---------------------------------------------+-------+-------+--------+--------
 Basic earnings per share (Note 13)          | (0.02)| (0.09)|  (0.31)|  (0.20)
---------------------------------------------+-------+-------+--------+--------
 Diluted earnings per share (Note 13)        | (0.02)| (0.09)|  (0.31)|  (0.20)
                                             +-------+-------+--------+--------

*The  notes  to  the  financial  statements  presented  on pages 16 to 33 are an
integral part of these consolidated financial statements.



TORFINN LOSVIK
Chairman of the board
Phone: +372 56 99 0988
[email protected]