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Novonesis AS

Quarterly Report Aug 12, 2010

3377_ir_2010-08-12_1399efcb-107d-4b4e-8571-08996fd95315.pdf

Quarterly Report

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August 12, 2010

Increased full-year 2010 expectations after strong first-half performance

The strong sales and earnings growth in the first half of the year came from higher demand in the enzyme business and a continued good cost development across the organization. The strong growth was also the result of a challenged first half in 2009. Based on the first-half performance and currencies that have developed slightly favorably since previous guidance, sales are now expected to grow by 10–12% in DKK (7–9% organically). EBIT is expected to grow by 20–22%, and the EBIT margin is expected to be in the range of 21–22%. Net profit is expected to grow by 22–24%, investments are now expected to be in the range of DKK 1,150–1,250 million, and free cash flow before acquisitions is expected at DKK 800–900 million.

For the first half of 2010:

  • Sales increased by 15% in DKK, 13% in local currency (LCY), 14% organically over 1H 2009
  • Gross margin reached 56.3% compared to 55.1% for 1H 2009
  • EBIT was DKK 1,109 million, an increase of 38% compared to 1H 2009
  • EBIT margin reached 23.1% compared to 19.3% for 1H 2009
  • Net profit was DKK 825 million, an increase of 43% compared to 1H 2009
  • Net investments were DKK 554 million compared to DKK 333 million in 1H 2009
  • Free cash flow before acquisitions was DKK 425 million, against DKK 387 million in 1H 2009
  • ROIC was 24.0% compared to 19.3% for 1H 2009

"The strong sales and earnings growth in the first quarter continued in the second quarter. I'm very pleased with this development," says Steen Riisgaard, President & CEO. He continues: "Demand was high in the enzyme business, and all industries actually grew double digit if you look at the second quarter in isolation. Earnings continued to benefit from high productivity improvements, better capacity utilization, and tight cost management. However, it must be remembered that the first half of last year was the easier half from a comparison point of view, and there is still some uncertainty as to how markets will develop in the second half of 2010. Despite this uncertainty, with the strong first-half results in the enzyme business and a slightly more favorable currency outlook, we are increasing our expectations for the full year."

Realized 2010 outlook 2010 outlook
1H 2010 1H 2009 August 12* April 29
Sales, DKKm 4,794 4,163
Sales growth, DKK 15% 10–12% 6–8%
Sales growth, LCY 13% 7–9% 4–6%
Sales growth, organic 14% 7–9%
EBIT, DKKm 1,109 802
EBIT growth 38% 20–22% 12–14%
EBIT margin 23.1% 19.3% 21–22% ~ 21%
Net profit, DKKm 825 577
Net profit growth 43% 22–24% 17–19%
Net investments, DKKm
Free cash flow before
554 333 1,150–1,250 1,000–1,100
acquisitions, DKKm 425 387 800–900 800–900
ROIC 24.0% 19.3% 21–22% ~ 21%
Avg. USD/DKK 562 560 567 556
EPS (diluted), DKK 12.93 9.16

* Assumes exchange rates for the company's key currencies remain at the spot rates on August 11 for the rest of 2010.

Company announcement no. 6, 2010 Page 1 of 18 Novozymes A/S Investor Relations 2010-17926-01

Krogshoejvej 36 2880 Bagsvaerd Denmark

Telephone: +45 4446 0000 Fax: +45 4446 9999 Internet: www.novozymes.com CVR number: 10 00 71 27

Sales by industry

Total sales up 15% in DKK, 13% in LCY

Total sales in the first half rose by 15%, compared to the same period of 2009, to DKK 4,794 million. Exchange rates impacted sales positively, and sales in LCY increased by 13%. Divestments in 2009 impacted growth negatively by approximately 1 %-point.

Enzyme Business sales increased by 17% in DKK in the first half of 2010 to DKK 4,425 million. Sales in LCY were up by 15%, and divestments of noncore activities in India had a slightly negative impact on sales growth. All the main industries experienced growth in both DKK and LCY, with detergent and technical enzymes being the strongest growth contributors. Enzyme sales up 17% in DKK, 15% in LCY

BioBusiness sales down 2% in DKK, 9% in LCY

BioBusiness sales were 2% lower in DKK and 9% lower in LCY compared to the first half of 2009, as a result of divestment of noncore activities in the microorganism business and lower sales of biopharmaceutical ingredients (BPI), mainly due to timing of large orders. Organically, BioBusiness sales were down by 2% compared to the first half of 2009.

Detergent enzyme sales increased by 15% in DKK and by 13% in LCY compared to the first half of 2009. The development was driven by continued global enzyme penetration across detergent tiers to enhance washing performance and increasing sales of multienzyme solutions to replace traditional chemicals in detergent formulations.

Technical enzyme sales increased by 24% in DKK and by 22% in LCY in the first half. All industries in technical enzymes showed healthy growth rates, and the ethanol, starch, and textile industries continued to be the strongest performers in absolute terms. Enzyme sales to the textile industry, and especially to the textile mills, grew from a challenged first half of 2009. The positive development in enzyme sales to the starch industry was mainly driven by stronger demand from the emerging markets.

Novozymes' enzyme sales to the ethanol industry were up by 26% in LCY for the first half of 2010 compared to the same period last year and are expected to have been in line with the growth in US ethanol production in the same period. Enzyme sales to the ethanol industry in the first half of last year were negatively affected by specific customers' lower ethanol production. This was not the case for the first half of 2010. Also, favorable blending economics have kept ethanol production and demand at a high level. The industry seems to be well on track to reach and even surpass the RFS mandate of 12 billion gallons for 2010. On the European market, ethanol enzyme sales continued to show good growth, although the market is small compared to the US.

Food enzyme sales increased by 15% in DKK and by 12% in LCY compared to the first half of 2009. The divestment of noncore ingredient activities in India impacted sales growth negatively by roughly 1 %-point. Higher demand for baking, brewing, and beverage alcohol enzymes to enhance quality and performance was the main driver behind the growth. Newly introduced concepts for the baking and brewing industries continued to gain traction in the market and also contributed to the positive development in the period.

Feed enzyme sales were up by 7% in DKK and by 5% in LCY compared to the first half of 2009. The second quarter of 2009 was affected by inventory reduction at the distribution partner, which was a consequence of their inventory buildup in the first quarter of 2009. No such inventory volatility was seen in the first two quarters of 2010. The phytase enzyme market remains under competitive pressure, although the recently EUapproved phytase enzyme RONOZYME® NP has been well received by the market and is starting to take on competition. Other enzyme sales to the feed industry continued to Feed enzyme sales up 7% in DKK, 5% in LCY

Detergent enzyme sales up 15% in DKK, 13% in LCY

Technical enzyme sales up 24% in DKK, 22% in LCY

26% LCY growth in ethanol enzyme sales

Food enzyme sales up 15% in DKK, 12% in LCY

develop well, and RONOZYME® ProAct, a feed enzyme increasing protein uptake from diets by poultry, is gaining interest on the European market, where it was recently approved.

Microorganism sales were up by 4% in DKK and down by 3% in LCY compared to the first half of 2009. The turf and landscape business divested in July 2009 impacted sales growth in the first half of 2010 negatively by roughly 9 %-points. Sales to the bioagricultural (BioAg) industry were affected by timing and, after first-quarter sales slightly down on the first quarter of 2009, showed double-digit growth for the first half as a whole. Microorganism sales to the institutional & household cleaning and wastewater treatment industries were on par with the first half of 2009. Microorganism sales affected by divestment

Biopharmaceutical ingredient sales (BPI) improved compared to the first quarter of 2010 and were down by 16% in DKK and by 23% in LCY compared to the first half of 2009. The continued negative sales development was mainly caused by timing of relatively large orders. This industry is subject to substantial quarterly variation in sales patterns, as sales comprise a small number of relatively large transactions. BPI sales affected by timing

Two new products launched in Q2 2010

emerging markets

Two new products were launched in the second quarter of 2010:

  • Spirizyme® Excel a saccharification enzyme for the ethanol industry enabling higher conversion of starch into sugars and hence improving productivity for ethanol producers
  • Pectinex® Ultra AFP a new generation of pectinases developed for secondary mash treatment to break down the cell wall of fruits, thus providing improved performance in fruit processing

Sales by geographical area

Growth in DKK / Growth in LCY

Sales in Europe, the Middle East, and Africa (Europe/MEA) increased by 16% in both DKK and LCY compared to the first half of 2009. Detergent and food enzyme sales were the strongest growth contributors in relative terms, but technical and feed enzyme sales also developed well in the period. Sales in North America were up by 13% in DKK and by 11% in LCY compared to the first half of 2009. Detergent and technical enzyme sales, including in particular enzyme sales to the US ethanol industry, were the main growth contributors, whereas lower sales of biopharmaceutical ingredients impacted sales negatively in the period. Sales in Asia Pacific increased by 15% in DKK and by 11% in LCY compared to the first half of 2009. Detergent and technical enzyme sales were the largest growth contributors, whereas the development in feed enzymes impacted sales negatively. 16% growth in Europe, Middle East, and Africa North America sales up 11% in LCY Double-digit growth in

Sales in Latin America were up by 23% in DKK and by 15% in LCY compared to the first half of 2009. Sales of technical enzymes and food enzymes continued to be the largest growth contributors.

Costs, Other operating income, and EBIT

Total costs excluding net financials and tax increased by 9% to DKK 3,709 million. Cost of goods sold and other operating costs increased due to higher volumes sold and a higher activity level, especially in R&D. The accumulated effect of strong productivity improvements throughout 2009 had a positive impact on cost of goods sold in the first half of 2010. Gross profit increased by 18% compared to the first half of 2009, resulting in a gross profit margin of 56.3% compared to 55.1% for the first half of 2009. Increased sales, productivity improvements, and higher capacity utilization in the enzyme plants were the main reasons behind the strong development compared to the first half of 2009. Gross profit margin for Enzyme Business was 57.6% in the first half, an improvement of 0.7 %-points compared to the first half of 2009. Gross profit margin for BioBusiness was 40.8%, compared to 36.5% for the first half of 2009. Other operating costs increased by 6% to DKK 1,613 million for the first half of 2010. The ratio of other operating costs to sales was 34% for the first half of 2010, compared to 37% in the same period last year. • Sales, distribution, and business development costs increased by 4%, representing 12% of sales • R&D costs increased by 12%, representing 14% of sales • Administrative costs were flat, representing 8% of sales Other operating income fell by DKK 8 million to DKK 24 million for the first half compared to the same period last year. Most of the income was related to the grant from the US Department of Energy regarding Novozymes' cellulosic biofuel enzyme project DECREASE. Depreciation and amortization rose to DKK 298 million for the first half, an increase of 6% compared to 2009. EBIT increased by 38% to DKK 1,109 million compared to DKK 802 million in the first half of 2009, and the EBIT margin was 23.1% compared to 19.3% for the first half of 2009. Strong underlying sales growth, improved gross profit, and a careful development in other operating costs impacted the development in EBIT positively. Net financials and Net profit Net financial expenses were DKK 19 million for the first half, on par with the same period last year. A higher net currency hedging/revaluation gain of roughly DKK 38 million Total costs increased 9% Gross profit margin 56.3% R&D represents 14% of sales EBIT up by 38%, EBIT margin 23.1% Net financial expenses on par

contributed positively to the development in the half year, whereas other financials developed negatively by DKK 48 million, mainly explained by the fair value adjustment of employee stock option schemes. Reduced net interest expenses of DKK 10 million impacted net financials positively compared to the first half of 2009.

At the end of the first half of 2010, net interest-bearing debt was DKK 851 million compared to DKK 949 million at year-end 2009.

Profit before tax increased by 39% to DKK 1,090 million from DKK 783 million in the first half of 2009.

with last year

growth

Tax rate 24.3% In the first half of 2010, the effective tax rate was 24.3% compared to 26.3% in the first half of last year. The lower tax rate is the result of recently negotiated APAs (Advanced Pricing Agreements).

43% net profit Net profit increased by 43% to DKK 825 million compared to the first half of 2009.

Cash flow and Balance sheet

Cash flow from operating activities increased by 36% to DKK 979 million compared to the first half of 2009. The positive development was primarily due to higher net profit and a positive development in working capital relative to sales. The development in working capital benefitted from a relative improvement in receivables, inventories and payables compared to the first half of last year. A planned and accrued one-time payment was made in the second quarter of 2010 and related to recently finalized tax agreements. The payment had a negative effect on operating cash flow. Operating cash flow DKK 979 million

Net investments excluding acquisitions were DKK 554 million in the first half compared to DKK 333 million in the same period of 2009. The higher investment level is mainly related to the ongoing construction of the cGMP hyaluronic acid (HA) plant built in Tianjin, China, and the new enzyme plant in Nebraska, USA. Net investments DKK 554 million

Free cash flow before acquisitions reached DKK 425 million in the first half against DKK 387 million in the first half of 2009. The development in free cash flow was the result of higher operating cash flow and higher net investments. Free cash flow before acq. DKK 425 million

Shareholders' equity was DKK 6,761 million at June 30, 2010, up from DKK 5,841 million at year-end 2009. Shareholders' equity was increased by comprehensive income and decreased by dividend payments of DKK 359 million. Shareholders' equity represented 59% of the balance sheet total against 54% at year-end 2009.

Net debt-to-equity was 13% at June 30, 2010, compared to 16% at year-end 2009.

Return on invested capital (ROIC) was 24.0% for the first half compared to 19.3% for the same period in 2009, primarily explained by higher EBIT and the lower tax rate. ROIC 24.0%

At June 30, 2010, the holding of treasury stock was 2.3 million B shares, equivalent to 3.6% of the total number of shares outstanding.

Corporate Social Responsibility

In 2010, Novozymes has set three new targets for water, energy, and CO2 efficiency, replacing previous years' water and energy consumption targets. The targets measure percentage improvements on 2005 efficiency levels.

Compared to the first half of 2009, water, energy, and CO2 efficiency all improved in the first half of 2010. However, they are all falling short of their targets half way into the year.

Employee-related targets improved in the first half compared to the same period last year, and were all within or very close to their target ranges.

Group financial statement for first half of 2010

2010
1H
2009
1H
2010
Target
Improved water, Water efficiency (compared to 2005 index) 18% 13% 20%
energy, and CO2 Energy efficiency (compared to 2005 index) 18% 12% 30%
efficiency CO2 efficiency (compared to 2005 index) 19% 6% 25%
Lower level of CO2 emission reduction (million tons) from customers' application
of enzymes
~ 15 ~ 13 28–29
occupational Significant spills - - -
accidents Fatalities - - -
Frequency of occupational accidents per million working hours 4.5 5.3 < 4.5
Lower rate of Number of employees on June 30 5,325 5,227
employee Rate of employee turnover 6.9% 7.0% > 4% – < 9%
turnover Rate of absence 2.2% 2.2% < 3%

Accounting policies

IAS 34

12% in DKK

The Group financial statement for the first half of 2010 has been prepared in accordance with IAS 34 and the additional Danish regulations for the presentation of quarterly financial statements by listed companies. The Group financial statement for the first half of 2010 follows the same accounting policies as the Group financial statement for 2009.

2010 outlook

Total sales are now expected to grow by 7–9% in LCY and organically. Based on currency rates at August 11, 2010, sales growth in DKK is expected at 10–12%. 7–9% organic growth, 10–

The full-year sales growth expectation is based on an average growth rate for the coming two quarters that is lower than the growth seen in the first half. Although no structural changes are expected in Novozymes' business environment, the first half of last year was easier from a comparison point of view, and there is still some uncertainty as to how the markets will develop in the second half of 2010.

Enzyme Business, especially sales of detergent and technical enzymes, is expected to be the strongest contributor to the full-year sales growth. One assumption included in the fullyear sales growth expectation is that the US biofuel industry will produce around 12.5 billion gallons of ethanol for the full year.

BioBusiness' sales are now expected to be on par with realized sales in 2009. The main explanation for BioBusiness' lower sales growth expectation compared to previous guidance is the negative impact in BPI from lower milestone payments/clinical material sales for the Plectasin project. Sanofi-Aventis has decided to discontinue its commitment to the antimicrobial peptide (AMP) plectasin project.

The microorganism business is expected to be the growth driver for BioBusiness, where sales of microorganisms to the BioAg industry are expected to reach a double-digit organic growth rate for the year. In August, Novozymes acquired the Brazilian microorganism producer Turfal, giving direct access to the Brazilian agricultural market. The acquisition is expected to impact Novozymes' 2010 sales positively by roughly DKK 10–15 million and has been included in the full-year sales growth expectation.

Short-term volatility and discontinuation of projects – either by Novozymes or one of its partners – are not uncommon when building new business opportunities, especially in an area such as BioBusiness. The quality of BioBusiness' current project portfolio is still high, and Novozymes' strategy, commitment, and long-term expectations for BioBusiness are unchanged.

EBIT growth 20–22% EBIT is now expected to grow by 20–22% in DKK. The increased earnings expectation is the result of higher expectations for full-year sales growth, productivity improvements, higher production capacity utilization in the enzyme business and continued tight cost management across the organization. Slightly more favorable currencies are also expected to impact EBIT growth positively for the full year. EBIT margin is now expected to be 21–22%. Net profit in DKK is now expected to grow by 22–24% in 2010. Higher EBIT growth and a lower tax rate are expected to affect net profit growth positively. In late 2008, Novozymes entered into hedging contracts for the USD and the JPY covering 2009 and 2010. Net cash flow for the USD exposure is hedged at a DKK/USD rate of 591 for the full year, whereas DKK/JPY cash flow exposure is hedged at 6.53 for the full year. The expected USD exposure for 2011 has been hedged at 585 DKK/USD. Investments are now expected to be in the range of DKK 1,150–1,250 million. Stronger foreign currencies and the expectation that a higher proportion of the announced investment amount for the enzyme facility in Nebraska, USA, will fall in 2010 instead of 2011 account for the difference compared to previous guidance. The enzyme production plant in Nebraska, initiated in 2009, is expected to be built over a three-year period and cost roughly USD 160–200 million. The hyaluronic acid facility in China is on track and is expected to begin production and sales early 2011. The outlook for free cash flow before acquisitions is retained in the range of DKK 800–900 million, positively impacted by higher net profit expectation but reduced by the higher investment amount. Return on invested capital (ROIC) is now expected to be 21–22%, due to the increased net profit expectation. EBIT margin 21–22% Net profit growth 22–24% Investments DKK 1,150–1,250 million FCF before acq. DKK 800–900 million ROIC 21–22%

August 12 April 29
Sales growth, DKK 10–12% 6–8%
Sales growth, LCY 7–9% 4–6%
Sales growth, organic 7–9%
EBIT growth 20–22% 12–14%
EBIT margin 21–22% ~ 21%
Net profit growth 22–24% 17–19%
Net investments, DKKm 1,150–1,250 1,000–1,100
Free cash flow before 800–900 800–900
acquisitions, DKKm
ROIC 21–22% ~ 21%

The 2010 outlook is based on exchange rates for the company's key currencies remaining at the spot rates on August 11, 2010, for the full year. Novozymes' key currencies are: EUR, USD, JPY, and CNY.

(DKK) EUR USD JPY CNY
Average exchange rate 2009 745 536 5.73 78.47
Average exchange rate 1H 2010 744 562 6.14 81.30
Spot rate August 11, 2010 745 572 6.74 84.49
Estimated average exchange rate for 2010* 745 567 6.44 82.90
Change in estimated average exchange rate for 2010
compared to average exchange rate in 2009*
0% 6% 12% 6%
Estimated avg. exchange rate for 2010 per 28.04.2010 744 556 5.97 81.45
* Estimated average exchange rate is calculated as the average exchange rate YTD combined with the spot rate ROY.

Note: Other things being equal, a 5% movement in the USD is expected to have an annual impact on operating profit of DKK 45–65 million, which is similar to the sensitivity given for 2009.

Events after the end of the quarter

AMP/plectasin

Sanofi-Aventis has decided not to move ahead with the antimicrobial peptide (AMP) Plectasin NZ2114 into clinical phase 1. In light of their project portfolio, the risk–benefit profile of the compound was not as attractive as hoped. Novozymes has the opportunity to outlicense plectasin to another partner, and the feasibility of this will be clarified during the second half of the year. Meanwhile, the other AMP projects (e.g., arenicin) currently in Novozymes' BPI pipeline are moving ahead as planned.

Acquisition of microorganism producer Turfal in Brazil

In August, Novozymes acquired the Brazil-based microorganism producer Turfal with annual sales of around DKK 15 million. The acquisition gives Novozymes direct access to an agricultural industry with an interesting potential for biological products. Turfal's main products are nitrogen-fixating inoculants for soybean. Novozymes' 2010 sales are expected to be impacted positively by DKK 10–15 million as most of Turfal's sales occur in the second half of the year, which is the Brazilian planting season for soybean. Novozymes' 2010 earnings guidance is not expected to be impacted by the acquisition, and the effect from the acquisition has been included in the full-year guidance for both sales and earnings.

Forward-looking statements

This company announcement contains forward-looking statements, including the financial outlook for 2010. Forward-looking statements are, by their very nature, associated with risks and uncertainties that may cause actual results to differ materially from expectations. The uncertainties may include unexpected developments in the international currency exchange and securities markets, market-driven price decreases for Novozymes' products, and the launch of competing products within Novozymes' core areas.

Contact persons:

Annegrethe M. Jakobsen (Europe) Tel. (mobile): +45 3077 3050

Paige Donnelly (USA) Tel. (mobile): +1 919 218 4501

Press and media: Investor Relations:

Tobias Bjorklund (DK) Tel. (mobile): +45 3077 8682

Martin Riise (DK) Tel. (mobile): +45 3077 0738

Thomas Bomhoff (USA) Tel. (US mobile): +1 919 649 2565 Tel. (DK mobile): +45 3077 1226

Statement of the Board of Directors and Executive Management

The Board of Directors and Executive Management have considered and approved the Group financial statement for Novozymes A/S for the first half of 2010.

The Group financial statement has been prepared in accordance with International Financial Reporting Standards (as adopted by the EU), and additional Danish regulations for the presentation of Group financial statements by listed companies.

In our opinion the accounting policies used are appropriate, the Group's internal controls relevant to preparation and presentation of a Group financial statement are adequate, and the Group financial statement gives a true and fair view of the Group's assets, liabilities, net profit, and financial position at June 30, 2010, and of the results of the Group's operations and cash flow for the first half of 2010.

We further consider that the Management's review in the preceding pages gives a true and fair view of the development in the Group's activities and business, the profit for the period, and the Group's financial position as a whole, and a description of the most significant risks and uncertainties to which the Group is subject.

Bagsvaerd, August 12, 2010

Executive Management:

Steen Riisgaard
President and CEO
Benny D. Loft Per Falholt
Peder Holk Nielsen Thomas Nagy Thomas Videbæk
Board of Directors:
Henrik Gürtler
Chairman
Kurt Anker Nielsen
Vice-Chairman
Paul Petter Aas
Jerker Hartwall Søren Jepsen Ulla Morin
Michael Munksø Walther Thygesen Mathias Uhlén

Appendices

Appendix 1 Main items and key figures
1.1 First half of 2010
1.2 Statement of comprehensive income
1.3 Segment information
Appendix 2 Distribution of sales
2.1 By industry
2.2 By geographical area
2.3 Quarterly sales by industry
2.4 Quarterly sales by geographical area
Appendix 3 Statement of cash flows and financial resources
Appendix 4 Balance sheet and Statement of shareholders' equity
4.1 Balance sheet
4.2 Statement of shareholders' equity
Appendix 5 Product launches in 2010
Appendix 6 Company announcements for 2010 (excluding management's trading)
Appendix 7 Financial calendar 2010–2011

Appendix 1: Main items and key figures

1.1 First half of 2010

(DKK million) 2010
1H
2009
1H
% change 2010
Q2
2009
Q2
% change
Revenue 4,794 4,163 15% 2,469 2,037 21%
Gross profit 2,698 2,294 18% 1,390 1,140 22%
Gross margin 56.3% 55.1% 56.3% 56.0%
EBITDA 1,407 1,084 30% 721 541 33%
EBITDA margin 29.3% 26.0% 29.2% 26.6%
EBIT (operating profit) 1,109 802 38% 574 399 44%
EBIT margin 23.1% 19.3% 23.2% 19.6%
Net financials (19) (19) (17) (21)
Profit before tax 1,090 783 39% 557 378 47%
Corporation tax (265) (206) 29% (137) (99) 38%
Net profit 825 577 43% 420 279 51%
Attributable to:
Shareholders in the parent company 824 577 43% 420 279 51%
Equity minority interests 1 - - -
Foreign exchange gain/(loss), net, etc. 32 (6) 5 (13)
Interest income/(costs) (35) (45) (14) (4)
Other financial items (16) 32 (8) (4)
Total financial income/(costs) (19) (19) 0% (17) (21) 19%
Earnings per DKK 10 share 13.19 9.30 42% 6.71 4.50 49%
Earnings per DKK 10 share
(diluted)
12.93 9.16 41% 6.58 4.43 48%
Free cash flow before acquisitions 425 387 10%
Return on invested capital (ROIC), incl.
after tax (ROIC), incl. goodwill 24.0% 19.3%
Net interest-bearing debt 851 1,426 (40)%
Equity ratio 59.2% 48.5%
Return on equity 26.2% 24.5%
Debt-to-equity ratio 12.6% 29.0%

1.2 Statement of comprehensive income

2010 2009
(DKK million) 1H 1H
Net profit 825 577
Other comprehensive income
Fair value adjustment of Novo Nordisk stock - 9
- transferred to Financial income/costs - (38)
Currency translation of subsidiaries and minority interests 574 18
Tax related to hedges of net investments in foreign subsidiaries - 19
Cash flow hedges (317) 183
- transferred to Financial income/costs (14) (62)
Tax related to cash flow hedges 5 10
Other comprehensive income, net of tax 248 139
Comprehensive income, total 1,073 716
Attributable to:
Shareholders in the parent company 1,072 716
Minority interests 1 -

1.3 Segment information

1H 2010 1H 2009
Enzyme Enzyme
(DKK million) Business BioBusiness Corporate Total Business BioBusiness Corporate Total % change
Revenue 4,425 369 4,794 3,788 375 - 4,163 15%
Cost of goods sold 1,878 218 2,096 1,631 238 - 1,869 12%
Gross profit 2,547 151 2,698 2,157 137 - 2,294 18%
Gross margin 57.6% 40.9% 56.3% 56.9% 36.5% 55.1%
Sales and distribution costs 586 586 566 566 4%
Research and development costs 661 661 591 591 12%
Administrative costs 366 366 367 367 (0)%
Other operating income, net 24 24 32 32 (25)%
Operating profit 1,109 802 38%
Capital expenditure
Intangible assets 5 4 1 10 - - 25 25
Property, plant and equipment 359 161 27 547 212 34 65 311
Capital expenditure, total 364 165 28 557 212 34 90 336

Novozymes' operating segments reflect the way the activities are organized and controlled. Although revenue within Enzyme Business can be subdivided into further activities, the activities are considered to be integrated, as most of the production facilities are common to the segment as a whole. Gross profit is the primary parameter used when the Management evaluates the performance of the segments.

The functions for Sales and distribution, Research and development, and Administrative are considered as working for both segments and their costs are therefore allocated to the Corporate function. Revenue between the individual segments is deducted in the revenue of the selling company and amounts to DKK 7 million in 1H 2010 (DKK 11 million in 1H 2009).

Appendix 2: Distribution of sales

2.1 By industry

2010 2009 % change % currency % change in
(DKK million) 1H 1H impact local currency
Enzymes 4,425 3,788 17 2 15
- detergent enzymes 1,499 1,307 15 2 13
- technical enzymes 1,513 1,225 24 2 22
- food enzymes 1,039 905 15 3 12
- feed enzymes 374 351 7 2 5
BioBusiness 369 375 (2) 7 (9)
- microorganisms 287 277 4 7 (3)
- BPI 82 98 (16) 7 (23)
Sales 4,794 4,163 15 2 13

2.2 By geographical area

2010 2009 % change % currency % change in
(DKK million) 1H 1H impact local currency
Europe, Middle East & Africa 1,749 1,508 16 0 16
North America 1,786 1,577 13 2 11
Asia Pacific 913 796 15 4 11
Latin America 346 282 23 8 15
Sales 4,794 4,163 15 2 13

2.3 Quarterly sales by industry

2010 2009
(DKK million) Q2 Q1 Q4 Q3 Q2 Q1 Q2/Q2
Enzymes 2,271 2,154 2,022 1,988 1,877 1,911 21
- detergent enzymes 765 734 680 685 650 657 18
- technical enzymes 784 729 724 651 624 601 26
- food enzymes 545 494 433 463 449 456 21
- feed enzymes 177 197 185 189 154 197 15
BioBusiness 198 171 145 130 160 215 24
- microorganisms 145 142 53 85 117 160 24
- BPI 53 29 92 45 43 55 23
Sales 2,469 2,325 2,167 2,118 2,037 2,126 21

2.4 Quarterly sales by geographical area

2010 2009 % change
(DKK million) Q2 Q1 Q4 Q3 Q2 Q1 Q2/Q2
Europe, Middle East & Africa 882 867 881 823 770 738 15
North America 936 850 719 750 740 837 26
Asia Pacific 474 439 403 396 394 402 20
Latin America 177 169 164 149 133 149 33
Sales 2,469 2,325 2,167 2,118 2,037 2,126 21

Appendix 3: Statement of cash flows and financial resources

2010 2009
(DKK million) 1H 1H
Net profit 825 577
Reversals of non-cash expenses 630 667
Corporation tax paid (406) (142)
Interest received 11 48
Interest paid (55) (112)
Cash flow before change in working capital 1,005 1,038
Change in working capital
(Increase)/decrease in receivables (80) (139)
(Increase)/decrease in inventories 91 1
Increase/(decrease) in trade payables and other liabilities (37) (180)
Cash flow from operating activities 979 720
Investments
Purchase of intangible assets (10) (25)
Sale of property, plant and equipment 3 3
Purchase of property, plant and equipment (547) (311)
Cash flow from investing activities before
acquisitions
(554) (333)
Free cash flow before acquisitions 425 387
Acquisition of activities and companies - -
Free cash flow after acquisitions 425 387

Appendix 4: Balance sheet and Statement of shareholders' equity

4.1 Balance sheet

Assets 2010 2009 2009
(DKK million, end of period) Q2 Q2 End
Completed IT development projects 34 7 7
Acquired patents, licenses, and know-how 612 669 629
Goodwill 504 432 443
IT development projects in progress 18 81 45
Intangible assets 1,168 1,189 1,124
Land and buildings 2,110 1,962 2,023
Plant and machinery 1,781 1,440 1,549
Other equipment 351 328 326
Property, plant and equipment under construction 1,247 673 906
Property, plant and equipment 5,489 4,403 4,804
Deferred tax assets 76 64 62
Other financial assets (non-interest-bearing) - 81 1
Total non-current assets 6,733 5,737 5,991
Raw materials and consumables 217 226 237
Goods in progress 452 405 411
Finished goods 888 943 887
Inventories 1,557 1,574 1,535
Trade receivables 1,740 1,468 1,468
Tax receivable 164 65 210
Other receivables 174 220 215
Receivables 2,078 1,753 1,893
Other financial assets (interest-bearing) - - -
Other financial assets (non-interest-bearing) 37 146 187
Total other financial assets 37 146 187
Cash at bank and in hand 1,016 906 1,284
Total current assets 4,688 4,379 4,899
Total assets 11,421 10,116 10,890

Group financial statement for first half of 2010

Liabilities and shareholders' equity 2010 2009 2009
(DKK million, end of period) Q2 Q2 End
Common stock 650 650 650
Treasury stock (1,481) (1,777) (1,624)
Other comprehensive income 402 109 154
Retained earnings 7,178 5,917 6,651
Minority interests 12 11 10
Total shareholders' equity 6,761 4,910 5,841
Deferred tax liabilities 493 847 694
Long-term employee benefits 14 16 13
Non-current provisions 161 154 125
Non-current financial liabilities (interest-bearing) 1,631 1,388 1,674
Non-current financial liabilities (non-interest-bearing) 113 18 22
Total non-current liabilities 2,412 2,423 2,528
Financial liabilities (interest-bearing) 236 944 559
Financial liabilities (non-interest-bearing) 131 75 73
Provisions 34 25 30
Trade payables 513 374 531
Tax payable 59 261 97
Other current liabilities 1,275 1,104 1,231
Total current liabilities 2,248 2,783 2,521
Total liabilities 4,660 5,206 5,049
Total liabilities and shareholders' equity 11,421 10,116 10,890
4.2 Statement of shareholders' equity
2010 2009 2009
(DKK million) Q2 Q2 End
Shareholders' equity excl. minority interests –
beginning of period 5,831 4,465 4,465
Dividend paid (359) (326) (326)
Sale of treasury stock 93 14 36
Stock-based payment 29 30 61
Tax of equity items 83 - 215
Comprehensive income 1,072 716 1,380
Shareholders' equity excl. minority interests 6,749 4,899 5,831
Minority interests – beginning of period 10 11 11
Comprehensive income 1 - (1)
Currency adjustment 1 - -
Minority interests – end of period 12 11 10
Total equity – end of period 6,761 4,910 5,841

Appendix 5: Product launches in 2010

Q1 2010 Cellic® CTec2 – a unique and improved cellulase complex for cost-effective
hydrolysis for commercial production of bioethanol from cellulosic feedstock.
High conversion efficiency on acid and neutral pretreated feedstocks
Q1 2010 Cellic® HTec2 – an improved hemicellulase complex for commercial production
of ethanol from cellulosic feedstock that provides a hydrolysis boost option
over Cellic CTec2, i.e., improves C5 sugar yields
Q1 2010 Novamyl® Steam – an enzyme for the Chinese steamed bread market allowing
longer-lasting freshness
Q1 2010 BG MaxTM – a combination of microorganisms and enzymes designed to
maximize biogas potential and improve the efficiency of anaerobic wastewater
systems
Q2 2010 Sprizyme® Excel – a saccharification enzyme for the ethanol industry enabling
higher conversion of starch into sugars and hence improving productivity for
ethanol producers
Q2 2010 Pectinex® Ultra AFP – a new generation of pectinases developed for secondary
mash treatment to break down the cell wall of fruits, thus providing
improved performance in fruit processing

Appendix 6: Company announcements for 2010

Excluding management's trading in Novozymes shares
January 21, 2010 Group financial statement for 2009
March 4, 2010 Annual Shareholders' Meeting 2010
April 29, 2010 Group financial statement for first quarter of 2010

Appendix 7: Financial calendar 2010–2011

August 12, 2010 Group financial statement 1H 2010
October 28, 2010 Group financial statement 9M 2010
January 21, 2011 Group financial statement for 2010
March 2, 2011 Annual Shareholders' Meeting

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