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Frauenthal Holding AG

Quarterly Report Aug 7, 2007

776_ir_2007-08-07_ebc991f7-2a82-47b1-a649-8df6bf5c97de.pdf

Quarterly Report

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report on the second quarter of ´07

interim financial report for the Half year ended 30 June 2007

Performance indicators

1-6 / 2007 1-6 / 2006 Deviation
in %
1-12 / 2006
Summary income statement (in EUR m)
Revenue 277,8 236,9 17,2% 489,6
Earnings before interest, tax,
depreciation and amortisation (EBITDA) 15,2 15,2 -0,4% 33,4
ROS (EBITDA / revenue) 5,5% 6,4% - 15,1% 6,8%
Earnings before interest and tax (EBIT) 8,4 9,1 -7,7% 21,4
Earnings before tax (EBT) 6,6 7,8 -15,0% 17,6
Profit/loss after tax 3,9 5,9 -34,3% 14,1
Cash earnings
Free Cash flow
12,6
-4,5
12,2
-12,1
4,0%
-62,9%
27,3
4,7
Summary balance sheet (in EUR m)
Fixed assets (IFRS: non-current assets) 127,9 123,1 3,9% 128,7
Current assets (IFRS: current assets) 174,8 164,7 6,1% 153,3
Debt 222,5 206,8 7,6% 203,3
Capital and reserves 80,2 81,0 -1,0% 78,7
Equity ratio (%) 26,5% 28,1% -5,8% 27,9%
Capital expenditure
(additions to non-current assets) 6,2 4,9 26,8% 17,1
as % of revenue 2,2% 2,0% 8,2% 3,5%
Average head count 2.775 2.680 3,5% 2.738
Per employee ratios (in EUR '000)
Revenue 100,1 88,4 13,2% 178,8
EBIT 3,0 3,4 -10,9% 7,8
Cash earnings 4,6 4,5 0,4% 10,0
Shares in issue 9.434.990 9.434.990 0,0% 9.434.990
Treasurey shares -261.390 -261.390 0,0% -261.390
Shares in circulation 9.173.600 9.173.600 0,0% 9.173.600
Per share ratios (in EUR)
EBITDA 1,7 1,7 -0,4% 3,6
EBIT 0,9 1,0 -7,7% 2,3
Profit/loss after tax 0,4 0,6 -34,3% 1,5
Cash earnings 1,4 1,3 4,0% 3,0
Free Cash flow -0,5 -1,3 -62,9% 0,5
Capital and reserves 8,7 8,8 -1,0% 8,6
Share price
Year end 23,00 23,66 -2,8% 23,00
High 25,15 31,50 -20,2% 31,50
Low
Dividend and bonus 1)
20,10 16,01 25,5% 16,01
0,2

Operational review for the first half of 2007

Dear shareholders,

Consolidated revenue for the Frauenthal Group for the first half of 2007 was about 17% higher compared with the same period last year. Cash flow before changes in working capital was up 4%. Due to the fact that the costs of discontinuing air reservoir production in Hungary were all incurred the first half of the year, EBIT was down about EUR 700,000 year on year. All revenue and earnings figures were significantly up on budget targets.

Sales rose in all Frauenthal businesses, with wholesale plumbing supplies recording the highest year-on-year increases and almost doubling EBITDA.

While the continued increase in demand for commercial vehicles did increase sales in the Group's automotive business, the costs of closing the plant in Hungary were a brake on earnings. And in some areas demand for leaf springs exceeded our production capacity, so that the additional expenses required meant that we did not benefit proportionally from the increase in sales.

In the power station catalyst business, sales are growing in line with the general increase in energy production in Europe, the USA and Asia.

These figures confirm our forecast for the year, in which we predicted that revenue and earnings for 2007 would be significantly higher than in 2006. Earnings growth in the second half year will no longer be depressed by restructuring costs.

As in previous quarterly reports, we should like to remind readers of this report that the trading performance of the Group's businesses varies over the course of the year, so that it would be misleading to project annual results for 2007 based on the figures for the first half of the year.

Economic climate

Frauenthal Group's strong trading performance reflects the continued overall strength of the European economy in general, and the commercial vehicle and construction sectors in particular. Sales and the good order book for power station catalysts and heat exchangers are being underpinned by strong global demand for energy and the high price of crude oil. Efforts in the USA to reduce oil dependency are leading to the planning and construction of new coal and gas-fired power stations. Environmental regulations have also been tightened in a number of countries. In Europe, too, a growing number of new projects are under way. Meanwhile demand for replacement parts is increasing on both sides of the Atlantic. Following Frauenthal's successful entry into the Chinese market, the catalyst business will in future benefit from the boom in power station construction in China and the introduction of stricter emission limits there.

Truck manufacturers' sales forecasts are constantly being revised upwards, while specialist market researchers have been predicting a decline for 2007. Demand for trucks did in fact increase again in the first few months of 2007. Now market researchers are predicting a slight decline in production for 2008 – an opinion that again runs counter to forecasts by truck manufacturers. Even if demand is currently

showing symptoms of overheating, there are no signs whatever of a slowdown.

Preferential toll rates in Germany have been restricted to Euro 5 compliant trucks since 1 October 2006. In response, truck manufacturers are now offering a wide range of Euro 5 vehicles, although this still more stringent emission standard will not become mandatory until 2009. Increased demand for Euro 5 compliant trucks gave a strong boost to sales of diesel catalysts in the first half year.

New building and renovation business in Austria is currently buoyant, and demand for sanitary, plumbing and heating supplies is expected to increase at an above average rate in 2007, so that double digit growth is a distinct possibility.

Group performance

The existing authorisations to raise capital were extended at the 18th Annual General Meeting of 3 May 2007 by resolutions fixing authorised capital at EUR 2,682,634 and authorising the purchase of treasury shares. The resolution regarding the conversion of 1,900,000 shares not admitted to trading on the stock exchange into registered shares satisfies the formal requirements for listing Frauenthal Holding AG stock on the Vienna Stock Exchange's prime market. Stock was admitted to trading in this segment on 23 July 2007.

On 25 May 2007 SHT Haustechnik AG,concluded an agreement to acquire Röhrich Heizung und Industriebedarf Gesellschaft m.b.H. Röhrich is a well-established wholesaler based in Salzburg, with an excellent reputation for expertise in heating systems. In 2006 the company had 65 staff, with sales offices in Graz, Innsbruck, Klagenfurt, Linz, Salzburg and Vienna, and sales revenues of EUR 19 million. As a consolidated subsidiary of SHT, Röhrich will continue to trade independently, but under the new name SHT Röhrich. The acquisition will extend SHT's market shares in Upper Austria and Salzburg, and in the increasingly important central heating market, as well as strengthening its hand in procurement, and enabling it to exploit property, IT and logistics synergies. The Group has now received clearance for the acquisition from the competition authorities. Röhrich Heizung und Industriebedarf Gesellschaft m.b.H is being consolidated retroactively, with effect from 1 April 2007. The figures published in this report do not reflect this development.

On 13 June 2007 Frauenthal Automotive Components GmbH concluded an agreement with Necks Invest AB (Sweden) for the acquisition of Pol-necks Sp.z.o.o, Torun (Poland). Pol-Necks Sp.z.o.o. produces U bolts, U-shaped clamps used to fix leaf springs to truck axles, which as safety components are required to meet high technical standards. Pol-Necks Sp.z.o.o. is the leading manufacturer of U bolts in Europe, and its works in Torun, Poland, are equipped with the most modern, highly automated production facilities. Sales in 2006 were EUR 8.5 million. In the course of the takeover the Company will be merged into Frauenthal Automotive Components Division. The U bolts and leaf springs businesses are a good fit, and the acquisition reinforces Frauenthal's position as an automotive supplier and offers the opportunity for technological synergies in the development of core truck axle components. The acquisition has in the meantime been cleared by the competition authorities, and the company will included in consolidation for the first time as of 1 July 2007.

The first half of 2007 also saw the reorganisation of the Automotive Components Division in the interests

of a clearer and more logical organisational structure. As part of the rationalisation, the necessary preparations have been made for setting up separate procurement and sales companies inside the division. These will be built up over the coming months and are only expected to be fully effective next year.

Operating review

Industrial honeycombs (power station catalysts, heat exchangers and foundry filters)

Capacity in the Industrial Honeycomb Division was fully utilised in the first half of 2007. Investments aimed at removing production bottlenecks have already been implemented as planned, and the additional production capacity is now available. The order book includes a number of individual, major long-term contracts, and also reflects considerable short-term demand for spare parts in both the USA and Europe. We are expecting further power station projects in South Korea, where there are a number power stations in need of retrofitting with catalysts. In the light of the growing number of smaller projects there, we have also decided to establish a sales subsidiary in South Korea. A new and potentially very large market is emerging in China as a result of the entry into force of lower NOx emission limits for new power stations. We entered the Chinese market last year when we won our first power station contract, and there are now realistic prospects of further orders.

With a full order book the overall order situation continues to exceptionally good. Sales of ceramic heat exchangers are continuing to rise, sales of ceramic foundry filters have rallied following a dip.-Competition remains intense due to continuing over-

capacity and the weakness of the US dollar. Increases in the price of tungsten, molybdenum, vanadium and other materials were partly countered by savings in materials use. Downward pressure on margins is decreasing somewhat as demand improves.

Automotive Components

Demand in the commercial vehicles sector in the first half year was stronger than expected. Forecasts made last December predicted a slowdown in 2007, which has not materialised. As a result, Group revenue was also well above budget. Demand was so strong that in some cases we were no longer able to fulfil our customers' orders for leaf springs. There is currently no remaining leaf spring production capacity at any of our sites, and we had therefore to make use of short-term outsourcing options. Measures to increase capacity are currently being implemented, some of which will bear fruit even before the end of the year. In contrast, there are no capacity shortages in air reservoir production, even after the shutdown of production in Hungary.

Under existing agreements, increases in basic steel, scrap and alloy prices, which continue to be subject to heavy fluctuations, can be passed on to customers. In the case of energy price increases there is no automatic adjustment: they have to be included in pricing when new agreements are negotiated.

At the start of the year the diesel catalyst business succeeded in winning a multi-year contract from a second major truck manufacturer. In addition, we made shortterm sales to a third customer. Series production of diesel catalysts began in the new factory building on schedule. Production is running at a very high level in terms both of quality and volume.

SHT

The mild winter and the current prosperity of the construction industry – with double digit increases in demand in some regions – meant that SHT's plumbing supply wholesale business did very well in the first half year. The teething troubles during the changeover to SAP have now been finally overcome, and 2007 has all the makings of a record year.

Financial review

Revenue

All three of Frauenthal Group's business divisions posted substantial increases in revenue in the first half of the current financial year. IFRS consolidated revenue for the first half of 2007 advanced to EUR 277.8m, an increase of EUR 40.9m year on year, or 17.2%. Continuing favourable market conditions brought the Automotive Components Division – to which sales of diesel catalysts now also belong – a strong sales performance, with revenue growth of EUR 23.7m. Growing demand for power station catalysts boosted the revenue contribution from Porzellanfabrik Frauenthal (net of diesel catalyst sales) by EUR 0.2m. Diesel catalyst production was spun off from Porzellanfabrik Frauenthal GmbH with effect from 1 January 2007, and the relevant sales subsidiary now forms part of the Automotive Components Division. The boom in construction and renovation business and the mild winter helped SHT Group to a revenue gain of EUR 17.0m compared with the same period in 2006.

Sales to the EU area accounted for 96.8% of total revenue, the USA for 1.7% and the rest of the world for 1.6%.

Segment report

'000 EUR Industrial honeycombs 1) Automotive components 1) Plumbing supplies wholesaling
Strategic business segments 1-6 / 2007 1-6 / 2006 1-6 / 2006
1-6 / 2007
1-6 / 2007 1-6 / 2006
External sales 17.369 17.212 156.715 133.004 103.669 86.700
Inter-segment sales 0 0 13 118 0 0
Total revenue 17.369 17.212 156.728 133.123 103.669 86.700
EBIT 1.893 1.071 6.038 8.992 889 -320
Employees 163 163 1.985 1.875 618 634
Frauenthal Group
Intragroup eliminations
Holding companies and others
'000 EUR
1-6 / 2006
1-6 / 2007
1-6 / 2006
1-6 / 2007
1-6 / 2006
1-6 / 2007
Strategic business segments
External sales 15 23 13 0 277.781 236.938
Inter-segment sales 1.506 1.196 -1.519 -1.314 0 0
Total revenue 1.520 1.219 -1.506 -1.314 277.781 236.938
EBIT -416 -632 1 -3 8.405 9.108
Employees 9 8 0 0 2.775 2.680

1) With effect from 1 January 2007 the production of diesel catalysts has been transferred from Porzellanfabrik Frauenthal GmbH to Automotive Components.

Earnings

Consolidated EBITDA of EUR 15.2m for the first half of 2007 was at exactly the same level as in the same period in 2006. Porzellanfabrik Frauenthal posted an EUR 0.5m improvement in EBITDA, while SHT Group reported an EUR 1.2m year-on-year gain despite tight margins. The Automotive Components Division's EUR 10.6m contribution to EBITDA was EUR 2.1m short of the previous year's level: earnings did not increase at the same rate as revenues. This was because earnings were significantly impacted by the closure of the production facility in Hungary, announced in January. The associated costs are reflected in full in the results for the first half of the year.

Revenue and earnings in all divisions are subject to seasonal fluctuations, so that extrapolations from halfyearly results do not yield reliable forecasts for the year as a whole.

Assets and finances

The Group's total assets grew to EUR 303m, up 7% to in comparison with assets of EUR 282m at 31 December 2006. Net of increased advances by customers, the bulk of the increase was attributable to higher trade receivables, as is to be expected when revenue increases significantly. The introduction of an ABS system for a major truck customer led to increased receivables of EUR 15.7m in the second quarter.

The significant increase in total assets was reflected in a decline in the Group equity ratio from 27.9% as at 31 December 2006 to 26.5% as at 30 June 2007.

Cash flow

First half cash flow before changes in working capital edged up from the previous year's level to EUR 12.6m.

Under cash flows from operating activities, the increase in trade receivables as at 30 June 2007 was partially offset by the high level of customer advances. Cash flow from operating activities of EUR 1.7m in the first half of 2007 were significantly improved compared with the first half of 2006 (EUR -7.1m). Measures initiated in 2006 to reduce working capital are being diligently pursued, and are expected to result in a substantial reduction in current assets requiring to be financed – particularly trade receivables and inventories – over the coming months.

Capital expenditure was EUR 6.2m compared with EUR 4.9m a year earlier. Most of the additions to noncurrent assets related to replacement investments and expansion of existing production facilities. During the first half year about EUR 1.7m was invested in improvements to the diesel catalyst production line.

Outlook

In the guidance given in our most recent annual report, we predicted further revenue growth in 2007 and also expected consolidated earnings to be somewhat higher. However, we anticipated that profits would not grow as fast as revenue, because of market entry costs, structural investments and actions such as the closure of the air reservoir plant in Hungary.

This assessment is confirmed by the Group's performance in the first half of 2007, which was significantly better than budgeted, and by the favourable prospects of all our businesses for the rest of the year. We can expect higher sales and improved earnings in all business segments.

In line with our long-term strategy, we are continuing to make major efforts to expand existing businesses through acquisitions, and we are confident that we will succeed in doing so again in 2007.

Vienna, August 2007

Frauenthal Holding AG

The Executive Board

Balance sheet

ASSETS 30.06.2007 3 1.12.2006
'000 EUR '000 EUR
Non-current assets
Intangible assets 41.607 42.598
Property, plant and equipment 65.169 64.193
Financial assets 1.600 1.577
thereof investments in associates 700 700
Non-current assets 108.376 108.368
Deferred tax assets 19.518 20.326
127.894 128.694
Current assets
Inventories 72.762 70.824
Trade receivables 80.022 61.048
Other receivables and assets 11.650 10.818
Cash and cash equivalents 10.320 10.615
174.754 153.305
Total ASSETS 302.648 28 1.999
EQUITY AND LIABILITIES 30.06.2007 3 1.12.2006
Capital and reserves
Share capital 9.435 9.435
Capital reserves 21.093 21.093
Other reserves and currency translation balancing item 40.139 28.687
Own shares -396 -396
Minority interests 6.495 6.881
Accumulated profits /losses 3.432 12.960
80.198 78.660
Non-current liabilities
Liabilities
Bond 70.000 70.000
Bank borrowings 1.173 1.279
Liabilities to Group companies 10.500 10.500
81.673 8 1.779
Provisions
Provisions for termination benefits 9.465 9.130
Provisions for retirement benefits 10.862 11.022
Provisions for deferred tax 1.534 1.535
Other long-term provisions 8.770 7.684
30.631 29 .371
112.304 111.150
Current liabilities
Liabilities
Bond 0 1.375
Bank borrowings 14.786 5.469
Trade payables 62.428 53.712
Liabilities to group companies 0 778
Other liabilities 26.022 25.616
103.236 8 6.950
Provisions
Tax provisions 1.865 2.474
Other short-term provisions 5.045 2.765
6.910 5 .239
110.146 92 .189
Total EQUITY AND LIABILITIES 302.648 28 1.999

Statement of changes in equity

Total
Net profit/loss
interests
Minority
Treasury shares
Translation
reserve
Other reserves
Capital reserve
Share capital
in EUR '000

At 31.12.2005 = 01.01.2006 6.857 23.671 11.421 -77

– 396 16.402 19.178 77.057

Consolidated net profit for 2005 19.178 -19.178 0
Consolidated net profit for 2006 1.121 12.960 14.081
Capital increase from internal resources 2.578 -2.578
Reclassification of participation certificates -10.500 -10.500
Dividends -1.834 -158 -1.992
Exchange differences on translating foreign operations
and change in minority interests -2 16 14
At 31.12.2006 = 01.01.2007 9. 435 21.0 93 28.765 – 79 – 396 6.881 12.960 78.660
Consolidated net profit for 2006 12.960 -12.960 0
Consolidated net profit for 1-6/2007 469 3.432 3.901
Capital increase from internal resources 0
Reclassification of participation certificates 0
Dividends -1.835 -1.152 -2.987
Exchange differences on translating foreign operations 0
and change in minority interests 328 296 624

At 30.06.2007 9.435 21.093 39.890 249

– 396 6.494 3.432 80.198

11

Income statement

1-6 / 2007 1-6 / 2006
'000 EUR '000 EUR
Revenue 277.781 23 6.938
Changes in inventories of finished goods and work in progress -2.236 -2.637
Work performed by the entity and capitalised 183 127
Other operating income 2.651 4.240
Raw material and consumables used -178.745 -150.244
Staff costs -57.009 -52.144
Depreciation and amortisation -6.746 -6.105
Other operating expenses -27.474 -21.067
Profit from operations 8.405 9 .108
Income from other securities held as non-current financial assets 15 29
Other interest and similar income 323 441
Interest and similar expenses -2.137 -1.806
Finance cost - 1.799 - 1.336
Profit before tax 6.606 7.772
Income tax expense -1.848 -1.640
Change in deferred tax -857 -199
Profit / loss after tax 3.901 5 .933
Minority interests -469 -739
Net profit / loss for the period 3.432 5 .194
Earnings per share (undiluted/diluted) 0,37 0,57
Average number of shares 9.173.600 9 .173.600

Cash Flow Statement

1-6 / 2007 1-6 / 2006
'000 EUR '000 EUR
Net profit/loss before minority interests 3.901 5.933
Depreciation and amortisation of non-current assets 6.746 6.106
Gains on disposal of non-current assets -108 -3
Losses on disposal of non-current assets 40 1
Change in deferred tax 808 192
Change in long-term provisions 1.260 -67
Cash earnings 12.647 12.162
Change in inventories -1.938 -3.742
Change in trade receivables -19.003 -20.538
Change in other receivables -850 -1.634
Change in short-term provisions 1.670 -2.432
Change in trade payables 8.718 7.307
Change in other liabilities 320 1.420
Translation related changes 185 329
Cash flows from operating activities 1.749 - 7.128
Investments in non-current assets - 6.382 - 4.974
Proceeds from sale of non-current assets 159 36
Cash flows from investing activities - 6.223 - 4.938
Dividends paid - 2.987 - 1.992
Repayment of external loans 0 - 7.289
Repayment of subordinated financing 0 - 7.750
Change in fixed-interest securities - 24 0
Change in financial liabilities 7.190 13.354
Cash flows from financing activities 4.179 - 3.677
Change in cash and cash equivalents - 295 - 15.743
Cash and cash equivalents at beginning of period 10.615 24.756
Cash and cash equivalents at end of period 10.320 9.013

Notes to the interim report for the half year ended 30 June 2007

The interim report of Frauenthal Holding AG (the Frauenthal Group) for the half year ended 30 June 2007 has been drawn up in accordance with International Financial Reporting Standard IAS 34, Interim Financial Reporting. The amendments passed by the Austrian Parliament on 29 March 2007 with respect to interim reporting requirements under section 87 Austrian Stock Exchange Act are reflected in this report for the first time.

The report for the first six months of 2007 is unaudited and has not been the subject of a review by an independent auditor.

Consolidation, accounting and measurement policies

The number of companies included in consolidation has grown by one since 31 December 2006 due to the inclusion of the production company, Ceram Catalyst GmbH, spun off from Porzellanfabrik Frauenthal GmbH with effect from 1 January 2007. Following the retroactive merger of Styria Holding S.A.S., Châtenois (F) into Styria Ressorts S.A.S., Châtenois (France). with effect from 1 January 2007, one fewer company is included in consolidation. The interim report for the first half of 2007 thus comprises the financial statements of parent company Frauenthal Holding AG and of 29 subsidiaries in which that company or one of its subsidiaries holds a majority of the voting rights and the controlling interest.

A series of restructuring measures were introduced in the first half of 2007 in order to improve the structure of Frauenthal Automotive Components and make it simpler to understand. The new Group structure as of 30 June 2007 is presented in the attached organisation chart.

The accounting and measurement policies used to prepare the financial statements for the year ended 31 December 2006 have been applied without change to the first half of 2007.

The main differences from the Austrian Commercial Code (HGB) lie in the use of the percentage of completion (PoC) method to value long-term construction contracts, in the treatment of deferred tax and of goodwill amortisation, and in the calculation of provisions for employee benefit obligations.

Notes to the consolidated balance sheet

Total assets rose from EUR 282m at 31 December 2006 to EUR 302m at 30 June 2007. This chiefly reflected an increase in current assets in the form of higher trade receivables resulting from buoyant demand. The effect of an ABS system introduced for a major truck customer in the second quarter of 2007 led to increased receivables of EUR 15.7 million at 30 June 2007. High customer advances in the catalysts business and the resulting rise in hedged dollar balances contributed to an increase in total assets and total liabilities. The consolidated profit after tax for the first half of 2007, including minorities, rose by EUR 3.9m. Dividends totalling EUR 3.0m were paid to shareholders and minority interests. The increase in total assets led to a reduction in the equity ratio from 27.9% at 31 December 2006 to 26.5% at 30 June 2007.

Notes to the consolidated income statement

The consolidated income statement is presented using the nature of expense method.

Consolidated revenue for the first half of 2007 rose by 17.2% compared with the same period last year, to EUR 277.8m (H1 2006: EUR 236.8m). This increase was in large part due to positive trading conditions in all three Frauenthal divisions. Automotive Components, to which diesel catalyst sales and production were transferred on 1 January 2007, generated EUR 23.7m more revenue than in the same period last year. The favourable climate in the construction sector pushed up SHT Group's revenue contribution by EUR 17m.

Consolidated EBITDA of EUR 15.2m remained at the previous year's level. Increased procurement costs meant that the positive impact on earnings of the higher revenue generated by the Industrial Honeycombs and Automotive Components divisions and SHT Group due to favourable trading conditions was not fully reflected in earnings. The results of the automotive components segment for the first half year were affected by unfavourable exchange rate movements and temporarily higher fixed costs in the production of diesel catalysts. Scheduled closure costs for the production site in Hungary are reflected in full in the first half year's results.

On the basis of the net profit after minority interests of EUR 3,432,000 (H1 2006: EUR 5,194,000) and an average of 9,173,600 shares in issue (H1 2006: 9,173,600), both undiluted and diluted earnings per share were EUR 0.37 (H1 2006: EUR 0.57).

Notes to the consolidated cash flow statement

First half cash earnings advanced by 4% year on year to EUR 12,647,000. Cash flow from operating activities of EUR 1,749,000 improved significantly on the same period last year (EUR -7,128,000). Higher working capital requirements in respect of customer receivables were partly offset by an increase in customer advances. Investments in non-current assets of EUR 6,382,000 (H1 2006: EUR 4,974,000) include – in addition to general replacement and expansion investments – EUR 1.7m to expand production of diesel catalysts.

Share price performance

A ten-for-one share split was effected in 2006 in order to simplify trading of Frauenthal stock. The change in the listing on the Vienna Stock Exchange took place on 21 June 2006. The closing price was EUR 23.00 on 31 December 2006 and was the same as at 30 June 2007.

The Vienna Stock Exchange has approved Frauenthal Holding AG's application of May 2007 for its shares to be admitted to trading on the prime market. Frauenthal stock will be traded on the prime market from 23 July 2007. The stock was listed on the standard market, and was switched to continuous trading.

For more information on our share price performance visit our website at www.frauenthal.at

Linnemann-Schnetzer GmbH & Co KG Ahlen (D) Linnemann-Schnetzer Produktionsgesellschaft mbH Ahlen (D)

Ceram Catalysts GmbH Düsseldorf (D)

Frauenthal Einkaufs GmbH Ahlen (D)

100 % 100 %

Composition of the Executive Board

There have been no changes in the composition of the Executive Board of Frauenthal Holding AG and or in the Board Members' responsibilities compared with financial 2006.

Chairman of the Executive Board Winfried Braumann, and members of the Executive Board Claudia Beermann, Michael Ostermann and Hans-Peter Moser confirm that the abridged report presented here and the operating review for the half year present a true and fair view of the assets, finances and earnings of the Frauenthal Group as at 30 June 2007.

Winfried Braumann Chairman of the Executive Board

Claudia Beermann Member of the Executive Board

Hans-Peter Moser Member of the Executive Board

Michael Ostermann Member of the Executive Board

Shareholder information

Investor Relations Officer: Dr. Winfried Braumann
Mag.Erika Hochrieser
Investor hotline: +43 (1) 505 42 06
E-mail: [email protected]
[email protected]
Internet: www.frauenthal.at
Vienna Stock Exchange: Standard Market Auction
Symbol: FKA
ISIN: AT 0000762406 (Aktien)
Vienna Stock Exchange: Notierung im Amtlichen
Handel an der
Wiener Börse
Wertpapier-Kürzel: FKA
ISIN: AT 0000492749 (Anleihe)

In addition to detailed information on Group companies, our website offers downloads of quarterly reports, AGM documents, press releases, stock exchange announcements, product photographs, and the latest annual report in German and English.

2007 financial calendar

29.03.2007 Annual results press conference
02.05.2007 Presentation of 2006 financial
statements to shareholders
and analysts
03.05.2007 Annual General Meeting
03.05.2007 Interim report for Q1 2007
11.05.2007 Ex-dividend date
18.05.2007 Dividend payment date
07.08.2007 Interim financial report for the half
year ended 30 June 2007
06.11.2007 Interim report for Q3 2007

published by: Frauenthal Holding AG Prinz-Eugen-Straße 30 / 4a, A-1040 Vienna Tel.: +43 (1) 505 42 06, Fax: +43 (1) 505 42 06-33 E-mail: [email protected], www.frauenthal.at

Coordination:

fischer enterprises werbe gmbh Schottenfeldgasse 60/33L, A-1070 Vienna Tel.: +43 (1) 524 84 24, Fax: +43 (1) 524 84 24-25 E-mail: [email protected], www.fce.at

Layout, graphic design and pictures: fischer enterprises werbe gmbh

Hinweis:

In the interests of readability editorial changes have been made of this annual report (including the color scheme and layout). The original can be viewed at the Company's headquarters

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