AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Orsero

Earnings Release May 14, 2020

4276_10-q_2020-05-14_8ea19f57-c48f-44da-a46b-2d0cd7d6d705.pdf

Earnings Release

Open in Viewer

Opens in native device viewer

14 May 2020

Q1 2020 RESULTS

Agenda

2

GROUP OVERVIEW Pag. 3
KEY FINANCIALS Q1 2020 Pag. 8
OUTLOOK Pag. 15
APPENDIX Pag. 17

DISCLAIMER

This document (the Document) was prepared by ORSERO S.p.A. (Company) only for the purposes of presenting the Company.

The information contained herein may not be complete and exhaustive and no guarantee can be given as to its accuracy.

This Document was drafted on the basis of data and information of the Company and/or in the public domain, and on parameters and assumptions determined in good faith by the Company. However, these parameters and assumptions are not the only ones that could have been selected for the purpose of preparing this Document, therefore the application of additional parameters and assumptions, or the existence of different market conditions, could lead, in good faith, to analyses and assessments that may differ, in whole or in part, from those contained herein.

The information and/or the assessments contained herein have not been subjected to verification by independent experts, and are subject to changes and/or updates. The Company undertakes no obligation to give prior or subsequent communication in the event that any such changes and additions may become necessary or appropriate.

No information contained in this Document can or shall be considered a guarantee or an indication of future operating, financial and equity results of the Company.

To the extent permitted by applicable law, the Company and its corporate officers, managers, employees, and consultants do not make any declaration or guarantee and do not assume any obligation, either express or implied, or responsibility as to the accuracy, sufficiency, completeness and update of any information contained in the Document nor in respect of any errors, omissions, inaccuracies or negligence herein.

This Document is provided merely for information and indicative purposes and does not constitute in any way a proposal to enter into any contract nor a public offering of financial products, nor advice or a recommendation to buy or sell any financial products.

You are the exclusive addressee of this Document which as such cannot be delivered nor disclosed to any third parties nor reproduced, in whole or in part, without the prior authorization of the Company.

GROUP OVERVIEW

The Group at a glance

4

(*)

ORSERO Group among the leader in Mediterranean Europe for the import and distribution of fresh fruit and vegetables active since the 1940.

The Group's Business model is based on two pillars which are also the main Business Sectors: the IMPORT & DISTRIBUTION of a vast array of fresh produce and the SHIPPING of bananas and pineapples using its own ships from Central America to Southern Europe.

Furthermore there is the Service/Holding Sector that provides centralized strategies and corporate services (finance, M&A, ICT, marketing) to both sectors.

The Group generates consolidated sales of one billion €, of which ~ 93% by the Import & Distribution segment.

.

BUSINESS MODEL

5

Sourcing from the world's best production areas to offer a wide and diversified array of fresh produce, thanks to the long-term relationship with industry-leading overseas and local growers/suppliers.

Logistic efficiency also thanks to our owned "Cala Rosse" reefer fleet for bananas and pineapples.

Quality control on product throughout the supply chain

Cool storage network scattered in Southern Europe.

Distinctive expertise at ripening banana and repacking fresh produce.

Deep know-how in fresh-cut and ready-to-eat fresh fruit

Widespread daily distribution and bespoke solutions for retailers and consumers.

Main Milestones from 1940 to Date

6

Beginning of our fruit distribution business in Italy.

Development of distribution and import of exotic fruits and counter season fruits.

Investments in the distribution sector in Italy, France, Portugal and Greece. Beginning of the shipping business.

Launch of F.lli Orsero own brand for extra Premium Fruit, as the expression of the tradition and passion of a great family-run company.

Refocusing on the Group's core business. Organisational review and management reinforcement.

Through the merger with Glenalta Food, listing of Orsero shares on the AIM Italia. Full integration of JV's in Spain and Italy: Hermanos Fernández López, Fruttital Firenze and Galandi.

expansion in the distribution sector with the acquisition of Sevimpor. Strengthening of Fresh-cut operation: widening of Florence cutting centre.

Further expansion in the Fresh Cut, opening of 3 new centres inItaly: Molfetta (BA), Verona and Cagliari. Acquisition of 100% of Fruttica Group and of remaining 75% of Fruttital Cagliari. Orsero Shares admitted to trading on the MTA, STAR Segment.

Governance & Shareholders' structure

7

ANALYST COVERAGE

BANCA AKROS Andrea Bonfà
BANCA IMI Gabriele Berti
CFO SIM Luca Arena
EQUITA
SIM
Emanuele Gallazzi

ADVISORS

SPECIALIST BANCA IMI
AUDITING COMPANY KPMG
  • PAOLO PRUDENZIATI Chairman

RAFFAELLA ORSERO Deputy Chair and Chief executive Officer

MATTEO COLOMBINI Managing Director and Chief Financial Officer

  • The Board of Directors (term 2020-2022) consists of 9 people, 7 elected from the majority list and 2 from the minority one.
  • In accordance with the Italian Corporate Governance Code, the independent directors quota ( 5 out 9 members) and the gender balance ( 3 out 9 members) are fully respected.
  • Within the BoD are constituted the following committees, composed of independent or non executive directors:
  • Remuneration and Nominations committee
  • Control and Risks committee
  • Related parties committee

(*) Shareholdings based on last Shareholders' Meeting deposits ( 30 April 2020). Total shares 17.682.500.

KEY FINANCIALS FIRST QUARTER ENDING 31 MARCH 2020

COVID-19 | RESPONSE IN TIME OF HARDSHIP

9

Priority to the health and safety of employees

  • Mobilized crisis management team
  • Executed new safety protocols (social distancing, thermal screening, sanitizations) across logistic platforms, market stands and offices
  • Implemented remote working to all eligible workers

Business Continuity

  • Procurement, maritime shipping and distribution chains are fully operational
  • Adaptive approach, in particular in the very first and chaotic phases
  • Maintaining strong customer service despite lockdown limitations and constraints

Economic and Financial Actions

  • Prioritizing organic investments, postponing to 2021 uncommitted and discretional capex
  • Adjusting capital allocation plans and working capital management to protect liquidity and financial flexibility
  • Opex containment, facing incremental costs related to premises sanitization and personal protection equipment partially balanced by decremented travel expenses

Product mix

  • Good sales all in all, particularly in the Group's key markets (IT,SP,FR)
  • Volumes are improving with particular improvements in citrus and basic commodities (e.g. bananas, apple and pears, citrus),
  • Pineapples high-end products (e.g. exotics, fresh-cut fruit) are facing headwind
  • Price/mix effect is generally positive

Sales Channels and Geographical scope

  • Orsero's operations reacted and adapted to prompt shift of demand from wholesale to supermarkets (as a consequence of almost reduced to zero out-of-home/food service consumptions )
  • food business is granted with lockdown dispensation in all the geographies where the Group is present

CORPORATE

BUSINESS

NEW BUSINESS SEGMENTS 2020

10

EFFECTIVE FROM 1/1/2020

  • Ex Distribution: also the companies active in the import of bananas and pineapples (Simba) join the BU, the sector is then renamed "Import & Distribution"
  • Ex Import & Shipping: as a consequence of the above described reallocation, the BU is renamed "Shipping", being now concentrated exclusively on ship owning, serving the Group and third parties (approx. 50% -50%)
  • Services: unchanged, except for the divestiture from a small company in the container maintenance business (VCS). REMINDER

This reorganization reflects the increasing interconnection between the banana and pineapple import business and the distribution business: 85% of the revenues relating to this business are developed through the Group's distribution network.

The new business segmentation will bring a simplification in the understanding of the BU data, reducing the amount of intra-segment revenues originated in the past from Simba and, thus, the elimination among Group's different BU's.

Executive summary

11

M€ Q1 2020 Q1 2019 Total Change
Amount %
Net Sales 240,9 223,2 17,7 7,9%
Adjusted
EBITDA
9,5 6,8 2,7 38,8%
Adjusted
EBITDA Margin
3,9% 3,1% +88bps
Adjusted
EBIT
3,3 1,1 2,2 191,8%
Adjusted
Net Profit
2,3 ( 1,1) 3,4 ns
Non-recurring items (net of tax) ( 0,6) ( 0,5) Ns ns
Net Profit 1,8 ( 1,5) ns ns
Adjusted
EBITDA excl. IFRS 16(*)
7,3 4,6 2,7 58,9%
M€ Q1 2020 FY 2019 Total Change
Amount
Net Invested
Capital
284,1 277,8
Total Equity 149,7 150,9
Net Financial Position 134,4 126,9
Net Financial Position Ex. IFRS 16(*) 102,5 66,9
  • Consolidated Net sales Q1 2020 grow to approx. 241 M€, +17,7 M€ or +7,9% vs Q1 2019 (+5,8% at constant perimeter)
  • Adjusted EBITDA is up by 38,8 % or +2,7 M€ , from 6,8 M€ to 9,5 M€ (excl. IFRS 16 is 7,3 M€, up by 2,7 M€ as well)
  • Adjusted EBITDA margin stands at 3,9%, (+88 bps. vs last year)
  • Adjusted EBIT grows to abt. 3,3 M€, due to better operating performances
  • Adjusted Net profit stands at 2,3 M€ vs a loss of -1,1 M€ of LY
  • Total Equity stands at ~ 150 M€
  • Net Financial Position Excl. IFRS 16(*) stands at 102,5 M€ (Net Debt) or 134,4 M€ including IFRS 16

(*) Data excluding the effect of IFRS 16 adoption, consisting chiefly in the recognition of incremental Adjusted Ebitda of 2,22 M€ in Q1 2019 and 2,16 M€ in Q1 2020 and incremental NFP of 31,9 M€ in Q1 2020 and 60 M€ in FY 2019

Net Sales and Adj. Ebitda Q1 2020

Net sales Q1 2020 are 240,9 M€, up by abt. 17,7 M€ or + 7,9% including M&A(*)/+5,8% like for like.

  • Import & Distribution is up abt. 7,3%, including M&A(*) /+5% like-for like
  • ‣ Good sales momentum in all key markets
  • ‣ Declining sales in Mexican avocado
  • Shipping up 34,7%,
  • ‣ The implementation of IMO 2020 regulations and the consequent deployment of a more refined and costly bunker fuel (0.5% sulphur content) drove the increase of freight rate
  • Service/Holding sales are flat
  • Inter-segment eliminations are 5 M€ lower than last year

Adjusted EBITDA Q1 2020 stands at 9,5 M€

  • IFRS 16 net effect on Adj. Ebitda is 2,2 M€

Adjusted EBITDA Q1 2020 Excl. IFRS 16 (**) is 7,3 M€, up 2,7 M€ vs LY:

  • Import & Distribution Adj. Ebitda Excl. IFRS 16(**) is unchanged:
  • ‣ Lower margin from bananas at import stage and from avocado in distribution stage offset improvements in other produce
  • Shipping Adj. Ebitda Excl. IFRS 16 (**) achieved top results, improving by 2,7 M€ :
  • ‣ better freight rate and good load factor (~94%)
  • ‣ Efficency due to the sailing schedule implemented in 2019 (5 vessels instead of 4, 35 days for the round trip instead of 28 days)
  • Service/Holding Adj. Ebitda Excl. IFRS 16 (**) is almost unchanged

Adjusted EBITDA margin is abt. 3,9 % (or 3,0% excluding IFRS 16(**))

(*) Pro-rata revenues of companies acquired in 2019, net of I/co eliminations. See detail in annex.

(**) Data excluding the effect of IFRS 16 adoption, consisting chiefly in the recognition of incremental Adjusted Ebitda of 2,22 M€ in Q1 2019 and 2,16 M€ in Q1 2020 and incremental NFP of 31,9 M€ in Q1 2020 and 60 M€ in FY 2019

Import & Distribution

Consolidated NET PROFIT

  • Adjusted Net Profit Q1 2020, excluding the non recurring impact and their tax effect, stands at abt. 2,3 M€,
  • +3,4 M€ more than last year, primary due to higher operating margin balanced by higher D&A and lower financials costs (mainly related to positive effect on exchange rate differences)
  • Non-recurring adjustments Q1 2020 equal to a loss of -0,6 M€, net of estimated tax (mainly due to COVID-19, personnel costs / litigation and other mix)
  • Net Profit Q1 2020 is ~1,8 M€ versus a loss of -1,5 M€ in Q1 2019

Consolidated NET EQUITY and NFP

14

NET FINANCIAL POSITION VARIANCE -ILLUSTRATIVE (M€)

NET EQUITY VARIANCE (M€)

Total Shareholders' Equity is 149,7 M€:

  • Net profit of the period contributes of circa 1,8 M€
  • Other equity effects for a comprehensive negative impact of 3 M€ (including -0,7 M€ MTM impact of hedging instruments and -1,5 M€ of forex impact on net equity of non euro subsidiaries)
  • At the end of March 2020, the Group NFP excluding the impact of IFRS 16, is equal to abt. 102,5 M€ , or 134,4 M€ with IFRS 16:
  • Positive cash flow generation, abt. 6 M€
  • Commercial net working capital absorbed ~19 M€
    • ‣ Seasonal NWC swing followed usual path, cash absorption during H1 and release at the end of H2 (see NWC evolution)
  • Operating Capex are 4,2 M€, including investments in core activities
  • 17,8 M€ (included taxes) for the purchase of 4 instrumental properties in Italy (previously leased and used as warehouse/logistic platform).

The impact of IFRS 16 on NFP, is equal to abt. 31,9 M€

  • at the end of 2019 it was 60 M€, the reduction is chiefly attributable to the instrumental properties deal: the estimated «right-of-use» and «debt» related to the leases of the acquired properties was abt. 27,5 M€. See detail in annex.

(**) 2017 Pro forma data take into account all the effects of the acquisition carried on during the year 2017. Limited to this purpose, the acquired companies have been assumed fully controlled from Jan. 1,2017.

OUTLOOK

16

Actual Q1 2020 and Guidance 2020 - Confirmed

ACTUAL
Q1 2020
GUIDANCE
FY 2020
ACTUAL
FY 2019
Net Sales 241 M€ 1.030/1.050 M€ 1.006
% chg. vs previus
period
+7,9% +2,4%/+4,4%
Adj. EBITDA excl. IFRS 16 7,3 M€ 37,5/39,5 M€ 28,9
% chg. vs previus
period
+58,9% +30%/+37%
Adj. EBITDA 9,5 M€ 44,5/46,6 M€ 38,7
% chg. vs previus
period
+38,8% +15%/+20%
NFP excl. IFRS 16 102,5 M€ 70/ 75 M€ 66,9 M€
NFP Reported 134,4 M€ 100/105 M€ 126,9 M€
  • Actual Q1 Results are in line with FY Guidance in terms of growth trend;
  • Q1 is usually a soft trimester, both Sales and Adjusted Ebitda show a seasonal swing over the different trimesters (not proportionally distributed ):
  • Q1 Sales are usually slightly lower than 25% of total yearly sales (historically not over 23%)
  • Q1 Adj. Ebitda of Import & Distribution, driven by business and product mix seasonality, is the lowest among the 4 quarters; Shipping Q1 is generally a top one but in the mix historically the Q1 for the Group accounts for less than 20% of total year.

Guidance to be subject to thorough review after H1 results

  • Market framework is still uncertain and troubled
  • An heavy dip of GDP is expected in Q2 while the rebound in Q3 and Q4 is extremely volatile/uncertain
  • Food consumption are basic spent but depleted economic conditions could lead to subdued consumption

APPENDIX

Mid-long term strategy

The Group's strategy is to keep focusing on its core business, with particular regard to fresh fruit and vegetables, strengthening its
competitive position in southern Europe, while maintaining a solid financial and asset structure.
In the coming years, the Import & Distribution BU revenue growth drivers will be:
-
organic growth, which in turn is based on some development guidelines:

limited but steady increase of consumption of fresh Fruit and Vegetables,

consolidation
of the European distribution market,

development of products with a greater level of "convenience"/ service
such as fresh-cut fruit, portioned and prewashed fruit, exotic fruit and
fresh smoothies.
-
growth by external lines:

acquisitions in the distribution sector;

investment in companies specialized in market segments or high potential product lines, e.g. berries.
-
reduction of the dependence on bananas, by increasing the weight of the other products.
-
Import, to maintain the current position in green banana and pineapples,

search for attractive partnerships with growers

monitoring of EUR/USD exchange rate;
Medium-long term: increase from ~1% to ~10%
the share of distribution sales from all new and added-value product
families
Shipping, to preserve the value of the ship
and trying to mitigate the exposure to the operational risks of this activity:
-
execution of the mandatory maintenance cycles (Dry-dock),
-
Reduction of fuel consumption,
-
BAF Clause (freight rate adjustment on fluctuation of fuel costs)
IMO –
MARPOL 2020(*), is effective from 1 Jan. 2020:

NEW BUSINESS SEGMENTS 2020 - Details

Business Unit reshuffle implemented since 1/1/2020:

  • Ex Distribution: also the companies active in the import of bananas and pineapples (especially Simba) join the BU and it will be renamed "Import and Distribution"
  • Ex Import & Shipping: as a consequence of the above described reallocation, the BU is renamed "Shipping", being now concentrated exclusively on ship owning, serving the Group and third parties (approx. 50% -50%)
  • Services: unchanged, except for the divestiture from a small company in the container maintenance business (VCS).

This reorganization reflects the increasing interconnection between the banana and pineapple import business and the distribution business: 85% of the revenues relating to this business are developed through the Group's distribution network; in addition.

The new business segmentation will bring a simplification in the understanding of the BU data, reducing the amount of intra-segment revenues originated in the past from Simba and, thus, the elimination among Group's different BU's.

  • The sector is made up essentially of Cosiarma (ship owning company) and its subsidiary in Costa Rica.
  • It mainly deals with the reefer maritime transport of bananas and pineapples between Central-South America and South Europe (mainly carried out with owned ships), as well as some marginal activities such as the transport of dry containers and the management of a container park for third parties .
  • The shipping business is ancillary to the importation of bananas and pineapples. ~ 50% of transported volume, while the remaining space is sold to 3rd parties.

SHIPPING IMPORT & DISTRIBUTION SERVICE

  • Under this BU are gathered the companies operating in the import and distribution of wide range of imported and local fresh produce through a distinctive geographical presence in Southern – EU.
  • The distribution network consists of more than 20 ripening centres, logistic platforms for cool storage and re-packing of fruit and veg, along with 5 fresh cut processing facilities and several sales outlets in wholesale markets.
  • The group is also directly present in the export of avocados from Mexico by means of a small farm and of an important packing house.
  • The Import of banana and pineapple is the main integrated supply-chain within the Group, providing 52 weeks a year the distributing companies thanks to a network of long-term relationships with main independent producers in Central-South America.

• the Service segment is residual and comprises the parent company Orsero (strategic coordination and promotion/marketing of "F.lli Orsero" brand) and some companies engaged in providing ancillary services (ICT and Customs clearance).

Condensed Company structure

20

Equity Method

OLD BUSINESS SEGMENTS UP 31.12.2019 NEW BUSINESS SEGMENTS FROM 01.01. 2020

ORSERO SPA

  • Over the period 2020-2021, in a continuous efforts to streamline the organization chart, the following semplification will be implemented :
  • Sevimpor to be merged into Hermanos Fernández López
  • Fruttital Firenze, Galandi and Fruttital Cagliari to be merged into Fruttital

Note: This slide is an illustrative and simplified company structure showing only the main operating subsidiaries/associates/joint ventures of Orsero Group. If not otherwise specified the companies are intended as wholly owned by the Group.

(1) Acquisition of 100% in Jan. 2019. Line-by-Line consolidation from 1 Jan 2019.

(2) Acquisition of 100% in Mar. 2019. Line-by-Line consolidation from 1 April 2019.

(3) Acquisition of 75% in Jul. 2019 (25% already owned by the Group). Line-by-Line consolidation from 1 July 2019.

21

Import & Distribution BU : 2020 Purchase of 4 industrial properties in Italy


The buildings have a total area of approx. 34,200 square meters
and are located in Milan, Verona, Rome and Molfetta (BA).
Location Total surface
(sqm)
Appraisal
CBRE (K€)
Purchasing
Price (K€)
Discount
PROPERTIES
The buildings are already deployed as logistic platform by Fruttital,
Verona 14.081
DESCRIPTION the main distributing company of Orsero Group, under a lease Milano
Roma
5.880
6.188
23.430 17.020 -27,4%
agreement (stipulated in 2015 and expiring in 2035) at an annual Molfetta (BA) 8.069
rent of approx. € 2.1 million. Total 34.218
Acquisition of 4 properties was finalized in January 2020 though
Fruttital;
Purchase price 17 M€, plus charges and taxes, paid at the sign off.
TRANSACTION This disbursement was financed, for an amount of € 15 million, through a ten-year mortgage loan and, for the remaining part,

with the Group's own resources deriving from the recently made sale of a non-instrumental and non-income building.
CONDITIONS The selling party, Nuova Beni Immobiliari
S.r.l., is a related party of Orsero since its shareholders' are also shareholders of FIF

Holding. Given the size of the transaction, it is qualified as a "transaction of greater importance with related party". In this
respect, an information document pursuant to art. 5 of Consob Regulation no. 17221/2010 is available to the public on the
corporate website (www.orserogroup.it).
The NFP including the effect of IFRS 16 will decrease by abt. 10 M€

due to the difference between the "right of use" value of the
properties (equal to approx. 27.5 M€) and the consideration
M€ Main effects:
ECONOMIC (indicated above) for the purchase of the properties. IFRS 16 NO IFRS 16 Total

Adjusted Ebitda
excl. IFRS16 will increase by 2,1 M€ but is neutral in
respect to the Adjusted Ebitda
including IFRS 16.
effect
AND FINANCIAL Adjusted
EBITDA
-2,1 +2,1 =
IMPACT
Net result will benefit by abt. 0,8 M€ from the positive difference
between the incremental costs connected to the ownership of the
Net Financial Position -27,5 +17,7 -9,8
Properties (property taxes, depreciation etc.) compared to the Adjusted EBITDA excl. IFRS 16 +2,1 +2,1
decrement of leases previously paid. Net Financial Position Excl. IFRS 16 +17,7 +17,7

abt. 1 M€/year.

Consolidated INCOME STATEMENT

22

Amounts
in €/000
Q1 2020
Excl. IFRS 16*
% IFRS 16
Effect
Q1 2020
Reported
% Q1 2019
Reported
% Reported
31/12/2019
% Reported
31/12/2018
%
Net sales 240.946 100,0% - 240.946 100,0% 223.218 100,0% 1.005.718 100,0% 952.756 100,0%
-
cost of goods
sold
(221.903) -92,1% 151 (221.752) -92,0% (205.745) -92,2% (927.927) -92,3% (874.801) -91,8%
Gross Profit 19.042 7,9% 151 19.194 8,0% 17.473 7,8% 77.792 7,7% 77.956 8,2%
-
overheads
(16.670) -6,9% 24 (16.647) -6,9% (16.359) -7,3% (67.693) -6,7% (67.016) -7,0%
-
other
income
and expenses
(165) -0,1% 130 (35) 0,0% (598) -0,3% (1.720) -0,2% 412 0,0%
Operating Result
(Ebit)
2.208 0,9% 305 2.512 1,0% 516 0,2% 8.378 0,8% 11.352 1,2%
-
net financial items and exch. rate
(239) -0,1% (251) (490) -0,2% (1.086) -0,5% (4.623) -0,5% (2.461) -0,3%
-
net result from equity investments
1 0,0% 1 0,0% 7 0,0% 959 0,1% 1.163 0,1%
-
Share of net profit of associated/JV
17 0,0% - 17 0,0% (48) 0,0% 751 0,1% 1.187 0,1%
Profit before
tax
1.986 0,8% 53 2.040 0,8% (612) -0,3% 5.465 0,5% 11.241 1,2%
-
tax expenses
(268) -0,1% - (268) -0,1% (906) -0,4% (3.201) -0,3% (3.239) -0,3%
Net profit 1.718 0,7% 53 1.772 0,7% (1.518) -0,7% 2.264 0,2% 8.002 0,8%
INCOME STATEMENT ADJUSTMENTS:
ADJUSTED EBITDA 7.328 3,0% 2.164 9.492 3,9% 6.839 3,1% 38.706 3,8% 32.857 3,4%
D&A (3.979) -1,7% (1.860) (5.839) -2,4% (5.332) -2,4% (23.707) -2,4% (13.673) -1,4%
Provisions (367) -0,2% - (367) -0,2% (381) -0,2% (2.046) -0,2% (1.706) -0,2%
LTI Plan - 0,0% - -
(*)
0,0% - 0,0% - 0,0% (2.142) -0,2%
Non recurring
Income
2 0,0% - 2 0,0% 0 0,0% 820 0,1% 279 0,0%
Non recurring
Expenses
(776) -0,3% - (776) -0,3% (611) -0,3% (5.395) -0,5% (4.263) -0,4%
Operating Result
(Ebit)
2.208 0,9% 305 2.512 1,0% 516 0,2% 8.378 0,8% 11.352 1,2%

(*) Data excluding the effect of IFRS 16 adoption, consisting chiefly in the recognition of incremental Adjusted Ebitda of 2,22 M€ in Q1 2019 and 2,16 M€ in Q1 2020 and incremental NFP of 31,9 M€ in Q1 2020 and 60 M€ in FY 2019.

Consolidated STATEMENT of financial position

Amounts
in €/000
Q1 2020
No IFRS 16
IFRS 16
Effect
Q1 2020
Reported
31/12/2019
Reported
-
goodwill
46.828 - 46.828 46.828
-
other
intangible
assets
5.251 - 5.251 5.145
-
tangible assets
138.813 31.582 170.395 181.722
-
financial assets
7.157 - 7.157 8.117
-
other
fixed
assets
5.152 - 5.152 5.401
-
deferred tax assets
9.744 - 9.744 9.122
Non-Current Assets 212.946 31.582 244.528 256.336
-
inventories
43.411 - 43.411 36.634
-
trade receivables
126.452 - 126.452 121.439
-
current
tax receivables
16.468 - 16.468 16.971
-
other
current
asset
13.761 - 13.761 11.066
-
cash and cash equivalent
39.049 - 39.049 56.562
Current
Assets
239.142 - 239.142 242.672
Assets held
for sale
- - - -
TOTAL ASSETS 452.088 31.582 483.670 499.008
Amounts
in €/000
Q1 2020
No IFRS 16
IFRS 16
Effect
Q1 2020
Reported
31/12/2019
Reported
-
share capital
69.163 - 69.163 69.163
-
reserves
78.679 (373) 78.306 79.036
-
net result
1.487 53 1.541 2.022
Group Equity 149.330 (320) 149.010 150.221
Non-Controlling
Interest
703 - 703 710
TOTAL SHAREHOLDERS' EQUITY 150.033 (320) 149.713 150.931
-
non-current
financial
liabilities
93.243 25.408 118.651 131.583
-
other non-current liabilities
317 - 317 349
-
deferred tax liabilities
5.290 - 5.290 5.216
-
provisions for risks and charges
4.495 - 4.495 4.345
-
employees benefits liabilities
9.494 - 9.494 9.422
NON-CURRENT LIABILITIES 112.839 25.408 138.248 150.915
-
current
financial
liabilities
48.280 6.494 54.774 51.897
-
trade payables
119.885 - 119.885 127.523
-
current tax and social security
liabilities
5.634 - 5.634 6.400
-
other current liabilities
15.417 - 15.417 11.343
CURRENT LIABILITIES 189.215 6.494 195.709 197.162
Liabilities held for sale - - -
TOTAL LIABILITIES AND EQUITY 452.088 31.582 483.670 499.008

DEFINITIONS & Symbols

  • Y.o.y. = year on year,
  • Abt. = about
  • Adjusted ebitda = Earning Before Interests Tax, Depreciation and Amortization excluding non-recurring items and figurative costs related to LT incentives
  • AGM = Annual General Meeting
  • Approx. = Approximatively
  • BAF = Bunker Adjustment Factor
  • BC = Business Combination
  • BoD = Board of Directors
  • Bps. = basis points
  • BU = Business Unit
  • D&A = Depreciations and Amortizations
  • EBIT = Earnings Before Interests Tax
  • EBITDA = Earnings Before Interests Tax Depreciations and Amortizations
  • Excl.= exuding
  • F&V = Fruit & Vegetables
  • FTE = Full Time Equivalent
  • FY = Full Year
  • H1 = first half (i.e. period 1/1/2019 30/6/2019)
  • H2= second half (i.e. period 1/7/2019-31/12/2019

  • HFL = Hermanos Fernández López S.A.

  • I/S = Inter Segment
  • LFL = Like for like
  • LTI = Long- Term Incentive
  • M&A = Merger and Acquisition
  • MLT = Medium Long Term
  • MTM = Mark to market
  • NFP = Net Financial Position, if positive is meant debt
  • NS = Not significant
  • PBT = Profit Before tax
  • Plt. = Pallet
  • PY = previous year or prior year
  • SPAC = Special Purpose Acquisition Company
  • TTM = Trailing 12 months
  • M = million
  • K = thousands
  • = EURO
  • , (comma) = separator of decimal digits
  • . (full stop) = separator of thousands

ORSERO SPA www.orserogroup.it

Talk to a Data Expert

Have a question? We'll get back to you promptly.