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Gigaset AG

Quarterly Report May 28, 2020

183_10-q_2020-05-28_54186e41-441d-443c-86b4-53e077cf1d5d.pdf

Quarterly Report

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QUARTERLY REPORT Q1 2020

from January 1 to March 31, 2020

KEY FIGURES

illi
EU
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1/1
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8

Sales broken down by region

Note

  • This quarterly report has not been audited. This report is not an interim financial report according to IAS 34 or financial statements according to IAS 1. It was prepared on the basis of the accounting policies applied for the most recent consolidated financial statements.
  • This quarterly report includes statements and information of Gigaset AG referring to future periods. These forward-looking statements represent estimates that were made on the basis of all available information at the time when the report was prepared.
  • If the assumptions underlying the forecasts should prove to be inaccurate, the actual developments and results can deviate from current expectations.
  • The Company bears no obligation to update the statements included in this report beyond the statutory publication regulations. The amounts presented in tables and percentages may differ from the mathematically correct values due to rounding differences.

1GENERAL ECONOMIC ENVIRONMENT

The coronavirus pandemic slammed the brakes on the German economy already in the first quarter of 2020 even though the full impact of the crisis was only felt in Germany in the second half of March. Gross domestic product contracted by 2.4 %, that being the steepest drop since the global financial crisis. Compared to other European countries, however, the decline was rather moderate. The contraction of the German economy will be much more severe in the second quarter, for which experts are predicting a double-digit decline.

According to the latest calculations of the Kiel Institute for the World Economy (IfW Kiel), German gross domestic product (GDP) suffered a substantial 2.4 % drop in the first quarter of 2020 compared to the first quarter of last year. A preliminary estimate of the EU statistical office Eurostat shows that economic output in the Eurozone contracted by a total of 3.8 %, the sharpest drop on record for the Eurozone.

However, the negative GDP growth in the first quarter is only a foretaste of what will happen in the second quarter of 2020. The contraction of economic output was mainly concentrated in the second half of March when the measures to contain the coronavirus pandemic took full effect and economic activity was drastically curbed. Although the worst of the crisis was probably in April, a recovery will occur only gradually and a return to normality will take a longer time. Leading indicators suggest that second-quarter GDP could plunge by more than 10 %. That would be the sharpest drop in a 3-month period since the founding of the Federal Republic of Germany.1

Naturally, Gigaset as a provider of telecommunications solutions and consumer electronics was also impacted by the massive reduction of economic output in the first quarter of 2020. The adverse distortions affected all operating segments: Phones, Smartphones, Smart Home and Professional.

1 Source: https://www.ifw-kiel.de/de/publikationen/medieninformationen/2020/corona-deutsches-bip-sinkt-in-q1-um-24-prozent/

2BUSINESS DEVELOPMENTS

Due to the economic shock caused by the coronavirus pandemic and the restrictions imposed by governments in Germany and Europe to combat it, revenues were sharply lower in all product areas except Smart Home.

Although the Company has consistently pushed the expansion of both its own e-commerce activities and those of third parties for years, retail is still the most important sales channel for Gigaset. With around 30,000 retail outlets closed throughout Europe, however, it was impossible for the Company to adequately place and sell its products. The drastic curtailment of public life naturally led to an unprecedented, though understandable economic collapse given the circumstances.

At an early stage of the crisis, Gigaset implemented measures to protect its employees and ensure continued production that were consistent with the hygiene recommendations of the Robert Koch Institute and the German federal government. These included intensive measures to inform employees about potential risks and appropriate behavioral measures, business travel prohibitions, distance rules in production and the temporary shifting of many functions to employees working from home. Thanks to these measures, the Company was able to protect and continue production. Nonetheless, the coronavirus shock necessitated short-time work in all areas of the Company beginning in early April 2020.

2.1Phones

Unit sales and revenues in the already strained market environment for DECT cordless telephones reached the planned levels until mid-March when European governments began to impose anticoronavirus restrictions. Ultimately, the store closures and dampened consumption climate in Germany and Europe entailed additional adverse effects on revenues in the first quarter of 2020, above and beyond the already planned and market-driven revenue decline in this segment.

2.2Smartphones

The situation in the Smartphones segment has been especially dire. Numerous distributors exercised their contractually allowed option of returning merchandise. Unsettled by the uncertainty caused by the coronavirus crisis, customers made extensive use of this option.

2.3Smart Home

The Smart Home segment is sending positive signals. Despite the effects of the coronavirus pandemic Gigaset achieved a significant increase in revenues compared to the first quarter of last year thanks to a long-prepared strategic partnership with a leading European telecommunications company.

2.4Professional

The Professional segment was also impacted by the coronavirus pandemic in the first quarter of 2020. Unable to predict the duration and consequences of this crisis, business partners adopted a wait-andsee attitude and deferred some projects again.

3 FINANCIAL PERFORMANCE, CASHFLOWS AND FINANCIAL POSITION OF THE GROUP

3.1Financial performance

The Gigaset Group generated total revenues of EUR 32.4 million (prior year: EUR 45.8 million) in the first quarter of 2020. In the consumer business, revenues were subject to the usual seasonal fluctuations. In March 2020, moreover, unit sales and revenues were adversely impacted to a substantial extent by the restrictions imposed throughout Europe to combat the covid-19 pandemic.

Unit sales and revenues in the Phones segment reached the planned levels through mid-March when anti-coronavirus measures were initiated in Europe. Due to the effects of these measures through the end of the first quarter of 2020 and the already difficult market conditions in the Phones segment, total revenues fell by 23.3 % or EUR 7.7 million compared to the first quarter of last year to reach EUR 25.3 million.

Revenues in the Smartphones segment were EUR 5.5 million less than the year-ago figure. The quarantine measures imposed by European governments and the resulting massive curtailment of public life caused a sharp decline in Smartphone sales in the first quarter of 2020. The forced closure of brick-and-mortar retail outlets on a magnitude of roughly 30,000 PoS2 in Europe caused distributors to return devices, as reflected in the negative quarterly revenues of EUR -3.7 million (prior year: EUR 1.8 million).

Despite the effects of the pandemic, Smart Home revenues improved significantly by an amount of EUR 0.6 million or 100.0 % over the year-ago figure, thanks to a long-prepared strategic partnership with a leading European telecommunications company. Compared to the first quarter of last year, revenues doubled to EUR 1.2 million in the first quarter of 2020.

With revenues of EUR 9.6 million (prior year: EUR 10.4 million), the performance of the Professional segment was slightly negative, also due to the pandemic. Companies were so preoccupied with the crisis that many of them postponed or held off on projects and orders for the Professional segment.

in
illi
Re
EU
R m
ve
nu
es
on
s
Q
1 2
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1 2
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9
Ch
in
%
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ge
Pho
nes
25.
3
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0
-23
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Sm
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nes
-3.
7
1.8 -30
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me
1.2 0.6 10
0.0
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9.6 10.
4
-7.
7
l
Gig
t T
ota
ase
32
.4
.8
45
-29
.3

In the segment report, revenues are broken down by country based on both the receiving entities and the domicile of each company ("country of domicile").

2 Point of Sale

With respect to Brexit, which officially took effect on January 31, 2020, the revenues generated in the United Kingdom were attributed to the Europe segment until that time due to the country's membership in the European Union. For the period beginning on February 1, 2020, these revenues are now attributed to the Rest of World segment. For this reason, comparability with the prior-year comparison period is limited.

The regional breakdown of revenues by receiving entities is based on the revenues billed in the respective regions, regardless of the domicile of the billing entity. If, for example, a German company issues an invoice to an entity in the Netherlands, the corresponding revenue is attributed to the Europe region for purposes of the regional breakdown by receiving entities. The regional breakdown of revenues is presented in the table below:

Re
in
EU
R m
illi
ve
nu
es
on
s
Q
1 2
02
0
Q
1 2
01
9
Ch
in
%
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ge
Ge
rm
any
9.4 19.
8
-52
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e (e
xcl
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)
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ing
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op
rm
any
16.
5
20.
0
-17
.5
f W
orld
Res
t o
6.5 6.0 8.3
Gig
l
t T
ota
ase
32
.4
45
.8
-29
.3

As part of the segment report by geographical region within the Group, revenues are additionally attributed to the country of domicile of the various legal entities. If, for example, a German company issues an invoice to an entity in the Netherlands, the corresponding revenue is attributed to the country of domicile, i.e. the Germany region. The regional breakdown of revenues by country of domicile is presented in the table below:

in
illi
Re
EU
R m
ve
nu
es
on
s
Q
1 2
02
0
Q
1 2
01
9
Ch
in
%
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ge
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rm
any
13.
1
23.
1
-43
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xcl
ud
Eur
e (e
ing
Ge
)
op
rm
any
14.
3
18.
8
-23
.9
f W
orld
Res
t o
5.0 3.9 28
.2
l
Gig
t T
ota
ase
32
.4
45
.8
-29
.3

The cost of materials for raw materials, merchandise, finished goods and purchased services amounted to EUR 18.6 million, which was EUR 2.4 million less than the year-ago comparison figure of EUR 20.9 million. Including the change in inventories, the cost of materials ratio came to 53.4 %, which was higher than the year-ago comparison figure (prior year: 47.6 %). This ratio is calculated as the quotient of the cost of materials divided by the sum of revenues and the change in inventories of finished and unfinished goods.

Gross profit, which is calculated as revenues minus the cost of materials and change in inventories and change in inventories of finished and unfinished goods, declined by 29.6 % to EUR 16.2 million for the reporting period. At 46.6 %, the gross profit margin3 was lower than the year-ago figure of 52.4 %.

Other internal production capitalized increased from EUR 1.5 million in the first quarter of last year to EUR 2.2 million in the first quarter of 2020.

The other operating income of EUR 3.1 million was slightly higher than the year-ago figure of EUR 2.9 million.

3 The calculation of the gross profit margin has changed since the first quarter of last year. Beginning in 2020, changes in inventory are attributed to revenues. Therefore, the gross profit is now calculated as gross profit divided by revenues plus changes in inventory.

The personnel expenses for wages, salaries, social security contributions and old age pensions amounted to EUR 15.9 million, that being EUR 1.0 million higher than the year-ago figure. The personnel expenses ratio4 came to 45.7 % (prior year: 33.8 %).

Other operating expenses were incurred in the amount of EUR 13.1 million (prior year: EUR 14.4 million) in the reporting period.

The earnings before interest, taxes, depreciation and amortization (EBITDA) amounted to EUR -7.4 million (prior year: EUR -1.9 million). After deduction of depreciation, amortization and impairments in the amount of EUR 4.0 million (prior year: EUR 3.5 million), earnings before interest and taxes (EBIT) amounted to EUR -11.5 million (prior year: EUR -5.4 million).

After deducting the financial result in the amount of EUR -0.2 million (prior year: EUR -0.4 million), the result from ordinary activities amounted to EUR -11.6 million (prior year: EUR -5.7 million).

The consolidated loss for the period from January 1 to March 31, 2020 amounted to EUR -8.1 million (prior year: EUR -4.1 million).

This yields earnings per share of EUR -0.06 (undiluted/ diluted) (prior year: EUR -0.03 (undiluted/diluted)).

3.2Cashflows

The Company's cashflows are presented in the table below:

shf
low
illi
Ca
s in
EU
R m
on
s
Q
1 2
02
0
Q
1 2
01
9
hflo
w f
Cas
tin
ctiv
itie
rom
op
era
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s
-11
.7
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Cas
hflo
w f
inv
ing
tivi
ties
est
rom
ac
-3.0 -2.
1
Fre
e C
ash
flow
-14
.7
-10
.4
Cas
hflo
w f
fin
ing
tivi
ties
rom
anc
ac
-1.6 -0.8

In the first quarter of 2020, the Gigaset Group generated a cash outflow from operating activities in the amount of EUR -11.7 million (prior year: cash outflow EUR -8.3 million). This resulted mainly from payments on account of trade payables, other provisions and other liabilities in the amount of EUR 30.0 million, and the increase in inventories in the amount of EUR 2.6 million, together with cash inflows from payments received on account of trade receivables and other assets in the amount of EUR 27.3 million.

The cash outflow from investing activities amounted to EUR -3.0 million, after EUR -2.1 million in the first quarter of last year. Most investments in the reporting period and previous year related to internal production capitalized for the development of new products and solutions.

The cash outflow from financing activities amounted to EUR -1.6 million (prior year: EUR -0.8 million) and resulted from the credit facility taken out in 2018. The Company began to repay the loan at the beginning of the 2020 financial year, which was the main reason for the year-over-year increase.

4 The calculation of the personnel expenses ratio has changed since the first quarter of last year. Beginning in 2020, changes in inventory are attributed to revenues. Therefore, the personnel expenses ratio is now calculated as personnel expenses divided by revenues plus changes in inventory.

Please refer to the statement of cashflows for a detailed account of the development of cash and cash equivalents. Exchange rate changes of EUR -0.2 million (prior year: EUR 0.1 million) were included in the cashflow. Cash and cash equivalents amounted to EUR 20.0 million as of March 31, 2020 (prior year: EUR 25.8 million).

3.3Financial position

As of March 31, 2020, the total assets of the Gigaset Group amounted to EUR 184.8 million, indicative of a significant reduction compared to December 31, 2019 (EUR 222.6 million).

Compared to December 31, 2019, noncurrent assets increased by EUR 2.9 million to EUR 81.3 million. This increase resulted mainly from an addition to deferred tax assets as of March 31, 2020.

Current assets accounted for 56.0 % of total assets. Compared to the previous year, they declined by EUR 40.7 million to EUR 103.5 million. The biggest drivers of the decrease were trade payables, which declined by EUR 18.4 million, and cash and cash equivalents, which declined by EUR 16.6 million. Please refer to the statement of cashflows in the quarterly report for details on the development of cash and cash equivalents.

Total liabilities amounted to EUR 174.1 million (December 31, 2019 EUR 204.1 million), of which 34.6 % are current.

The Gigaset Group's equity amounted to EUR 10.7 million as of March 31, 2020 and was EUR -7.9 million lower than at the beginning of the year. This corresponds to an equity ratio of 5.8 %, as compared to 8.3 % as of December 31, 2019. Including deferred taxes, cashflow hedging resulted in a positive effect of EUR 0.4 million, which was recognized directly in equity with no effect on the income statement. The consolidated net loss amounted to EUR 8.1 million, causing a negative effect of the same amount in consolidated equity. All effects on equity are described in the section entitled "Development of consolidated equity".

Noncurrent liabilities were mainly composed of pension obligations and financial liabilities. Noncurrent liabilities amounted to EUR 113.9 million as of the reporting date of March 31, 2020, indicative of a year-over-year increase of EUR 4.6 million. The increase resulted mainly from a EUR 3.0 million increase in noncurrent financial liabilities and a EUR 1.3 million increase in pension obligations.

The current liabilities of EUR 60.2 million were about EUR 36.5 % less than as of December 31, 2019. The decrease resulted mainly from the reduction of trade payables, which declined from EUR 51.2 million to EUR 31.3 million as of March 31, 2020. Other contributing factors were the EUR 6.4 million decrease in current provisions, the EUR 4.3 million decrease in other liabilities, and the EUR 3.6 million decrease in current financial liabilities.

4 GENERAL ASSESSMENT OF THE GROUP'S EXPECTED PERFORMANCE

General assessment of the Managing Board

In view of the inestimable effects of the coronavirus pandemic and the Company's strong dependence on external factors it cannot influence itself, i.e. government decisions regarding stay-at-home orders, business and border closures, and the duration and further development of the pandemic itself, the Company will not offer a detailed forecast for 2020 as it would not be reliable due to the unique nature of the current situation. As a consequence of the crisis, however, a general reduction of relevant key indicators compared to the previous year is expected. The statements made by the Managing Board in the Forecast Report section of the 2019 Annual Report (as of early March 2020) for the current financial year are no longer applicable due to the adverse effects of the coronavirus pandemic

Factor I: Economy

According to its latest forecast, the IMF anticipates a worldwide recession that will be much worse than the effects of the economic crisis in 2012. According to the IMF, the German economy will contract by 7 % and the Italian economy by 9.1 % year-over-year. Economic output in the Eurozone will decline by 7.5 %. For 2021, however, the IMF anticipates a recovery and economic growth of 4.7 % for the 19 countries of the Eurozone, assuming that the economic effects of the pandemic are brought under control in the second quarter of 2020.5

Factor II: Course of the pandemic

The further course of the pandemic in Germany, Europe and the world is not foreseeable at the present time. The two main factors in this context are the duration and severity of the pandemic. At the time of preparation of the report for the first quarter of 2020, Eurozone countries were in the process of cautiously relaxing the rigid measures imposed in the first quarter. If this trend continues or better yet, a quick return to normal life is possible, the economic effects for Gigaset would be less severe than if a renewed lockdown in Germany or Europe becomes necessary. Consumer sentiment will also play a major role. Short-time work and looming insolvencies are already undermining consumer behavior. Depending on the further course of the crisis and the resulting consequences, consumer sentiment will either normalize or worsen considerably.

With reference to the general assessment of the Managing Board for 2020 and given this and numerous other uncertainties described above, a reliable forecast for 2020 is not possible at this time.

5 Source: https://www.tagesschau.de/wirtschaft/corona-krise-iwf-101.html

5CONSOLIDATED INCOME STATEMENT

EU
R'0
00
/- 3/3
1/1
1/2
02
0
/ - 3/3
1/1
1/2
01
9
Rev
en
ues
32,
388
45,
816
Ch
f fin
ish
ed
and
fin
ish
ed
od
e in
inv
orie
ent
ang
s o
un
go
s
2,
396
-1,
840
cha
sed
od
nd
Pur
vic
go
s a
ser
es
-18
559
,
-20
927
,
Gro
fit
ss
pro
16,
22
5
23
04
9
,
Oth
l pr
od
ital
d
er i
ion
ize
nte
uct
rna
ca
p
2,
218
1,
49
7
Oth
atin
inc
er o
per
g
om
e
3,
109
2,
853
nel
Per
son
ex
pen
ses
-15
890
,
-14
846
,
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atin
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per
g e
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nse
s
-13
099
,
425
-14
,
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ITD
A
-7,
43
7
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87
2
De
nd
cia
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izat
ion
ort
pre
n a
am
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023
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502
EB
IT
-11
46
0
,
-5,
37
4
Oth
d s
lar
er i
imi
inc
nte
t an
res
om
e
182 7
d s
lar
Inte
imi
t an
res
exp
ens
es
-35
8
-35
7
Fin
cia
l re
sul
t
an
-17
6
-35
0
Res
ult
fro
rdi
ctiv
itie
m o
na
ry a
s
-11
63
6
,
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72
4
Inc
e ta
om
xes
3,
573
1,
639
Co
lid
d n
los
s fo
r th
ate
et
nso
e y
ear
-8,
06
3
-4,
08
5
Ear
nin
r sh
gs
pe
are
nd
ilut
ed
(
ic)
‒ U
Bas
in E
UR
-0.0
6
-0.0
3
‒ D
ilut
ed
in E
UR
-0.0
6
-0.0
3

11

6CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

R'0
EU
00
/- 3/3
1/1
1/2
02
0
/ - 3/3
1/1
1/2
01
9
lid
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r th
Co
ate
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ear
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08
5
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ly
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lass
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ay
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513 403
ed
the
Inc
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e ta
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8
s th
ill n
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Item
it o
r tim
at w
ot
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o p
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Rev
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def
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fit
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s b
efo
atio
ine
sio
re i
t, n
tax
n e
ene
pen
n p
nco
me
es
0 -7,
069
Fin
ial
Fai
r Va
lue
th
h O
the
r Co
reh
Inc
e (
FVO
CI)
ins
ive
tru
nts
at
anc
me
rou
g
mp
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om
200 200
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0 2,
248
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or
s
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tal
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nd
niz
ed
com
e a
ex
pe
nse
s re
cog
85
3
-7,
-8,
43
1

7CONSOLIDATED STATEMENT OF FINANCIAL POSITION

EU
R'0
00
3/3
1/2
02
0
12/
31
/20
19
AS
SET
S
No
nt
ets
ncu
rre
ass
ible
Inta
set
ng
as
s
33,
824
33,
757
lan
d e
Pro
ipm
ty,
t an
ent
per
p
qu
22,
670
23,
284
Rig
ht o
f us
ts
e a
sse
3,
906
4,
33
1
Fin
ial
ets
anc
ass
7,
886
7,
686
De
fer
red
tax
set
as
s
13,
025
9,
374
tal
To
nt
ets
no
ncu
rre
ass
81
31
1
,
78
43
2
,
Cu
nt
ets
rre
ass
Inv
orie
ent
s
37,
847
35,
246
Tra
de
eiv
abl
rec
es
26,
972
45,
41
7
Oth
ts
er a
sse
18,
355
26,
670
ref
und
cla
Tax
ims
300 293
h a
nd
h e
len
Cas
iva
ts
cas
qu
19,
998
36,
557
To
tal
nt
ets
cu
rre
ass
10
3,
47
2
144
18
3
,
To
tal
set
as
s
184
78
3
,
22
2,
61
5

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

EU
R'0
00
3/3
1/2
02
0
12/
/20
31
19
EQ
UIT
Y A
ND
LIA
BIL
ITIE
S
Eq
uit
y
Sub
ibe
d c
ital
scr
ap
132
456
,
132
456
,
Ad
dit
al p
aid
ital
ion
-in
cap
86,
076
86,
076
Ret
ain
ed
nin
ear
gs
68,
979
68,
979
Acc
ula
ted
her
reh
ive
uity
ot
um
co
mp
ens
eq
-27
6,
82
1
-26
8,
968
To
tal
uit
eq
y
10,
69
0
18,
54
3
liab
ilit
No
ies
nt
ncu
rre
Pen
blig
sio
atio
n o
ns
93,
822
92,
50
1
Pro
vis
ion
s
3,
283
2,
983
ial
liab
iliti
Fin
anc
es
13,
203
10,
176
liab
iliti
Lea
se
es
2,
425
2,
827
fer
red
lia
bili
De
ties
tax
1,
125
760
tal
liab
ilit
To
ies
nt
no
ncu
rre
11
3,
85
8
10
9,
24
7
Cu
liab
ilit
ies
nt
rre
Pro
vis
ion
s
8,
322
770
14,
ial
liab
iliti
Fin
anc
es
2,
148
5,
724
liab
iliti
Lea
se
es
1,
526
1,
563
de
abl
Tra
pay
es
31,
274
51,
247
Tax
lia
bili
ties
4,
686
4,
945
Oth
er l
iab
iliti
es
12,
279
16,
576
To
tal
liab
ilit
ies
nt
cu
rre
60
23
5
,
94
82
5
,
To
tal
uit
nd
lia
bil
itie
eq
y a
s
184
78
3
,
22
2,
61
5

8CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

EU
R'0
00
d cap
Sub
ibe
scr
ital
Ad
dit
ion
al p
aid
- in c
ital
ap
Ret
ed ear
ain
nin
gs
Acc
ula
ted
um
oth
er
hen
siv
com
pre
e
ity
equ
Con
sol
ida
ted
ity
equ
De
be
r 3
1,
20
18
cem
13
2,
45
6
86
07
6
,
68
97
9
,
-26
2,
49
0
25
02
1
,
1 lida
ted
t lo
Co
ss 2
019
nso
ne
0 0 0 -4,
085
-4,
085
2 nsl
n d
iffe
Cu
atio
tra
rre
ncy
ren
ces
0 0 0 0 0
3 hflo
Cas
w h
edg
es
0 0 0 27
5
27
5
4 Fin
ial
ins
d a
t Fa
ir V
alu
e th
h O
the
r Co
reh
ive
Inc
e (
FVO
CI)
tru
nts
anc
me
m
eas
ure
rou
g
mp
ens
om
0 0 0 20
0
20
0
5 Rev
alu
ffec
ts f
de
fine
d b
fit
lan
atio
sio
n e
rom
ene
pen
n p
s
0 0 0 -4,
82
1
-4,
82
1
6 al c
han
ed
rof
r lo
Tot
niz
in p
it o
t re
ges
no
cog
ss
0 0 0 -4,
346
-4,
346
7 To
tal
t in
e (
6)
1+
ne
com
0 0 0 -8,
43
1
-8,
43
1
Ma
rch
31
20
19
,
13
2,
6
45
86
07
6
,
68
97
9
,
-27
0,
92
1
16,
59
0
be
De
r 3
1,
20
19
cem
13
2,
6
45
86
07
6
,
68
97
9
,
-26
8,
96
8
18,
3
54
1 Co
lida
ted
t lo
ss 2
020
nso
ne
0 0 0 -8,
063
-8,
063
2 Cu
nsl
n d
iffe
atio
tra
rre
ncy
ren
ces
0 0 0 -34
0
-34
0
3 Cas
hflo
w h
edg
es
0 0 0 35
0
35
0
4 ial
d a
alu
e th
h O
the
r Co
reh
e (
FVO
CI)
Fin
ins
t Fa
ir V
ive
Inc
tru
nts
anc
me
m
eas
ure
rou
g
mp
ens
om
0 0 0 20
0
20
0
5 alu
ffec
ts f
de
fine
d b
fit
lan
Rev
atio
sio
n e
rom
ene
pen
n p
s
0 0 0 0 0
6 al c
han
ed
rof
r lo
Tot
niz
in p
it o
t re
ges
no
cog
ss
0 0 0 21
0
21
0
7 tal
e (
6)
To
t in
1+
ne
com
0 0 0 -7,
85
3
-7,
85
3
rch
Ma
31
20
20
,
13
2,
45
6
86
07
6
,
68
97
9
,
-27
6,
82
1
10,
69
0

9CONSOLIDATED STATEMENT OF CASHFLOWS

R'0
EU
00
/- 3/3
1/1
/ - 3/3
1/1
1/2
02
0
1/2
01
9
ult
fro
rdi
Res
ctiv
itie
m o
na
ry a
s
-11
63
6
,
-5,
72
4
of
De
cia
tio
nd
izat
ion
lan
d e
ipm
d in
ible
ort
ty,
t an
ent
tan
set
pre
n a
am
pro
per
p
qu
an
g
as
s
023
4,
3,
502
Inc
(+
)
/
dec
(-
)
in p
ion
ovi
sio
rea
se
rea
se
ens
pr
ns
1,
32
1
131
in (
-)
los
s (+
) o
he
sale
of
Ga
/
n t
nt a
tes
no
ncu
rre
sse
61 -9
Ga
in (
-)
/
los
s (+
)
fro
nsl
atio
tra
m c
urr
enc
y
n
1,
000
-18
7
Ne
t in
inc
ter
est
om
e
176 350
ved
Inte
cei
t re
res
3 1
id
Inc
e ta
om
xes
pa
-89 -11
4
dec
Inc
(-
)
/
(+
)
in i
ries
nto
rea
se
rea
se
nve
-2,
60
1
-2,
569
Inc
(-
)
/
dec
(+
)
in t
rad
cei
vab
les
and
her
ot
set
rea
se
rea
se
e re
as
s
27,
273
11,
378
Inc
(-
)
/
dec
(+
)
rad
ble
the
r lia
bili
d o
the
in t
ties
isio
rea
se
rea
se
e p
aya
s, o
an
r p
rov
ns
-30
047
,
-15
075
,
(-
)
/
dec
(+
)
the
of
the
of
fina
al p
Inc
in o
r ite
nci
osi
tio
sta
tem
ent
rea
se
rea
se
ms
n
-1,
162
44
Ca
sh
inf
low
(+
)
/ou
tflo
w (
-)
fro
ing
tiv
itie
s (n
hfl
)
rat
et
m o
pe
ac
cas
ow
-11
67
8
,
-8,
27
2
ds
fro
he
sale
of
Pro
m t
nt a
ts
cee
no
ncu
rre
sse
0 9
of
Pay
inv
in
nts
est
nts
nt a
ts
me
me
no
ncu
rre
sse
-3,
013
-2,
134
Ca
sh
inf
low
(+
)
/ou
tflo
w (
-)
fro
inv
ing
tiv
itie
est
m
ac
s
-3,
01
3
-2,
12
5
ash
flo
Fre
e c
w
-14
69
1
,
-10
39
7
,
hflo
fro
f cu
nt f
Cas
he
bo
win
(+
)
/ re
(-
) o
ina
nci
al l
iab
iliti
m t
nt
ws
rro
g
pay
me
rre
es
-58
8
0
hflo
fro
he
bo
f no
nt f
al l
iab
iliti
Cas
win
ina
nci
m t
ws
rro
g o
ncu
rre
es
39 0
Pay
fo
r le
lia
bili
ties
nts
me
ase
-54
7
-31
5
aid
Inte
t p
res
9
-54
-47
1
inf
tflo
fro
m f
Ca
sh
low
(+
)
/ou
w (
-)
ina
nci
tiv
itie
ng
ac
s
-1,
64
5
-78
6
h a
nd
h e
len
t b
of
iod
Cas
iva
inn
ing
ts a
cas
qu
eg
per
33,
980
33,
914
Ch
du
cha
e d
iffe
e to
rat
ang
es
ex
nge
ren
ces
-22
3
72
Cas
h a
nd
h e
len
t b
of
iod
d a
los
cha
iva
inn
ing
rior
ing
ts a
t p
rat
cas
qu
eg
per
, m
eas
ure
-ye
ar c
ex
nge
e
34,
203
33,
842
Inc
(-
)
/
dec
(+
)
ed
h
in r
rict
est
rea
se
rea
se
cas
677 287
Ch
e in
sh
and
sh
uiv
ale
nts
ang
ca
ca
eq
-16
336
,
-11
183
,
Ca
sh
d c
ash
uiv
ale
d o
f p
eri
od
nts
at
an
eq
en
18,
32
1
23
01
8
,
ted
sh
Res
tric
ca
1,
677
2,
810
sh
d c
ash
ale
of
fin
l po
Ca
uiv
cia
siti
nts
r st
ate
nt
an
eq
pe
me
an
on
19,
99
8
25
82
8
,

FINANCIAL CALENDAR 2020

(Remaining)6

Ju
4,
20
20
ne
l ge
l m
(v
l)
An
ing
20
20
irtu
eet
nu
a
ne
ra
a
Se
be
r 2
4,
20
20
tem
p
Sem
l
fin
l re
ian
cia
rt 2
020
nu
a
an
po

November 26, 2020 Interim financial report for Q3 2020

PUBLICATION DETAILS

Published by

Gigaset AG Bernhard-Wicki-Str. 5 80636 Munich

Phone: +49 (0) 89 / 444 456 866 [email protected], www.gigaset.ag

Edited by

Gigaset AG Investor Relations & Corporate Communications

Contact

Raphael Dörr SVP Corporate Communications & Investor Relations | SVP Sponsoring

Gigaset AG Bernhard-Wicki-Str. 5 80636 Munich Phone: +49 (0) 89 / 444 456 866 Mail: [email protected]

6 Subject to change

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