Blue Island PLC

Interim / Quarterly Report • Sep 30, 2021

BLUE ISLAND PLC

LINAUDITED CONDENSED INTERIM CONSOLIDATED INCOME STATEMENT

For the period 1 January 2021 until 30 June 2021

	Period 30.06.2021 30.06.2020 tcEE	Period
Revenue		12.761.195 10.968.075
Cost of sales		(7.763.093\ (.6.243.379\
Gross profit		4.998.102 4.724.696
Fair value adjustment in biological assets		(259.83s) (.919.223\
Gross profit after fair value adjustment in biological assets		4.738.267 3.805.473
Other operating income		43.014 274.144
Impairment on trade and other receivables		(22.70e) (22.6e7)
Selling and distribution expenses		(3.2e3.20e) (2.es8.6e4)
Admini strative expenses		(782.s4s) (702.429)
Other operating expenses		(.78.612\ (2.084)
Operating profit		604.206 393.713
Finance income	346	I
Finance expenses		(38.688) 66.2s6\
Net finance expenses		(38.342t (s6.2ss\
Profit before tax		565.864 337.458
Tax		2.ss3) (72.879\
Profit for the year		513.311 264.579
Other comprehensive income Total comprehensive income for the year attributable to the
owners	___lE-111 -_ 264j19
Basic and fully diluted earnings per share (cent)	___ _313 __ lJ1

LINAUDITED CONDENSED TNTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION

As at 30 June 2021

		30.06.202t 3r.12.2020
	€€
Assets
Property, plant and equipment	8.s52.673	8.408.6s8
Intangible assets and goodwill	659.805	663.117
Biological assets		42.926
Deferred tax assets	28.566	28.566
Total non-current assets	g24tn44	9.143.267
Inventories	1.s38.592	r.249.456
Biological assets	9.028.223	9.288.058
Trade and other receivables	1.767.gtr	1.502.51 I
Refundable tax		41.124
Cash and cash equivalents	788.95s	698.9t2
Total current assets	1al23.681	12.780.061
Total assets	22.364.725	21-2l-2j,
Equity
Share capital	2.624.430	2.624.430
Share premium	6.761.580	6.761.580
Reserves	7.175.2t5	6.661.904
Total equity	16.56t.225	16.047.914
Liabilities
Loans and borrowings	145.76s	168.912
Deferred tax liabi lities	780.319	780.319
Lease liability	780.15 1	862.049
Deferred income	342.t7t	374.394
Total non-current liabilities	2.048.406	2.185.674
Bank Overdrafts	580.828	717.925
Short term portion of long-term loans	49.072	57 _704
Trade and other payables	2.886.744	2.689.781
Lease liability	162.673	1s9.885
Corporation Tax	lt.332
Deferred income	64.445	64.445
Total current liabilities	3.755.094	3.659340
Total liabilities	5.803.500	s.875.414
Total equity and liabilities	2354J25	2J9U&e