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Fiera Milano

Quarterly Report May 11, 2015

4073_ir_2015-05-11_2d391aa5-266f-48cd-88b4-6974fd1201bb.pdf

Quarterly Report

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Consolidated Interim Management Report at 31 March 2015

(1st Quarter 2015)

This document is available in the Investor Relations section of the Company website, www.fieramilano.it

This document contains a faithful translation in English of the original report in Italian "Resoconto intermedio di gestione consolidato al 31 marzo 2015".

However, for information about Fiera Milano Group reference should be made exclusively to the original report in Italian. The Italian version of the "Resoconto intermedio di gestione consolidato al 31 marzo 2015" shall prevail upon the English version.

Fiera Milano SpA

Registered office: Piazzale Carlo Magno, 1 - 20149 Milan Operational and administrative office: SS del Sempione, 28 - 20017 Rho (Milan) Share Capital: Euro 42,147,437.00 fully paid up Companies Register, Tax code and VAT no. 13194800150 – Economic Administrative Register 1623812

Rho (Milan), 11 May 2015

Contents

Corporate Bodies and Independent Audit Firm page 3
Business model page 4
Group structure page 5
Report on operations in the first quarter 2015

Summary of results and significant events during the quarter

Net financial position

Information by operating segment and by geographic area

Group personnel
page
page
page
page
6
9
10
14
Significant events after the end of the quarter page 15
Business outlook page 15
Accounting criteria page 16
Financial Statements

Consolidated Income Statement

Reclassified Consolidated Statement of Financial Position

Comments on the capital and financial position
page
page
page
17
18
19
Declaration of the Manager responsible for preparing the Company's financial
statements
page 20
Attachment 1
List of companies included in the area of consolidation and other equity
investments at 31 March 2015
page 21

__________________________________________________________________________________

Corporate Bodies and Independent Audit Firm

__________________________________________________________________________

BOARD OF DIRECTORS

  • Roberto Rettani Chairperson*° Licia Ronzulli Vice Chairperson *° Corrado Arturo Peraboni Chief Executive Officer Joyce Victoria Bigio Director*° Renato Borghi Director° Pier Andrea Chevallard Director*° Vincenza Patrizia Rutigliano Director*° Romeo Robiglio Director
  • Attilio Fontana Deputy Vice Chairperson *°

* Independent director under the Self-Regulatory Code of the Italian stock exchange.

° Independent director under Article 148, paragraph 3 of Legislative Decree no. 58 of 24 February 1998.

CONTROL AND RISK COMMITTEE REMUNERATION COMMITTEE

Joyce Victoria Bigio Attilio Fontana Renato Borghi Romeo Robiglio Vincenza Patrizia Rutigliano Licia Ronzulli

Federica Nolli Chairperson Pier Andrea Chevallard Antonio Guastoni Statutory Auditor Federica Nolli Carmine Pallino Statutory Auditor Ugo Lecis Francesca Maria D'Alessandro Substitute Auditor Alessandro Carlo Galli Substitute Auditor

BOARD OF STATUTORY AUDITORS SUPERVISORY BOARD under Legislative decree 231/01

MANAGER RESPONSIBLE FOR PREPARING THE COMPANY'S FINANCIAL STATEMENTS UNDER LAW 262/2005

Flaminio Oggioni


The Board of Directors and the Board of Statutory Auditors were appointed at the Shareholders' Meeting of 29 April 2015 and their mandates expire with the Shareholders' Meeting to approve the Financial Statements at 31 December 2017.

The Board of Directors is invested with the widest powers for the ordinary and extraordinary management of the Company, excluding only those which by law are the preserve of the Shareholders' Meeting.

The Chairman, in addition to legally representing the Company and performing the duties as required by law and by the Company's articles of association, also, in conjunction with the Chief Executive Officer, has the following responsibilities: relations with shareholders, national and international institutional relations, internationalisation activities, strategic and innovative initiatives, coordinating the work of the Board of Directors for the appointment of new Directors, verification of the implementation of the Board of Directors' resolutions and supervision of the internal audit.

The Chief Executive Officer has ordinary and extraordinary administrative powers, except for those relating to certain specific matters that include the acquisition or disposal of investments, obtaining loans that exceed 30% of the Company's equity, the stipulation of contracts for assets, excluding leases for the conduct of Company business of less than six years duration, approval of the budget for the year, and the grant of guarantees to third parties.

AUDIT FIRM

Reconta Ernst & Young SpA

The mandate, given by the Shareholders' Meeting of 29 April 2014, is for the financial years 2014-2022.

The Fiera Milano Group is involved in all the characteristic phases of the exhibition and congress sector and is one of the leading international integrated companies in this sector.

__________________________________________________________________________

Its operating segments are:

  • Italian Exhibitions: this segment covers all activities for the organisation and hosting of exhibitions and other events in Italy through the use, promotion and offer of furnished exhibition spaces, of project support, and of ancillary services. This segment includes all activities associated with exhibitions (including end services for exhibitors and visitors):
  • that are directly organised by the Group or in partnership with third-parties;
  • organised by third parties, through the hiring out of spaces and services.
  • Foreign Exhibitions: this segment covers all activities for the organisation of exhibitions and other events abroad through the use, promotion and offer of furnished exhibition spaces, of project support, and of ancillary services. Specifically this segment includes all activities associated with exhibitions (including end services for exhibitors and visitors) that are directly organised by the Group or in partnership with third-parties.
  • Stand-fitting services: this segment covers stand-fitting services, technical services and all exhibition site services for exhibitions and congresses.
  • Media: this segment covers the production of content and supply of on line and off line publishing services, as well as those associated with the organisation of events and congresses.
  • Congresses: this segment covers the management of conferences and events.

Group structure

Report on operations in the first quarter 2015

Summary of results and significant events during the first quarter

The following table gives the main figures of the Group for the first quarter 2015 with comparable data for the same quarter of the previous year, as well as figures for the full year 2014.

Full Year
at 31/12/14
Fiera Milano Group
Summary of key figures
(A mo unts in € ' 000)
1st Quarter
at 31/03/15
1st Quarter
at 31/03/14
245,457 Revenues from sales and services 73,760 74,763
(3,338)
(18,793)
Gross operating result (a)
Net operating result (EBIT)
7,079
2,618
7,712
5,228
(23,692) Profit/(loss) before income tax 1,403 3,925
(23,565)
(127)
- Attributable to the shareholders of the controlling entity
- Attributable to non-controlling interests
1,763
(360)
4,063
(138)
(8,237) Cash flow before income tax for the Group and non-controlling interests (b) 5,864 6,409
141,355 Net capital employed (c) 131,090 155,216
17,034 covered by:
Equity attributable to the Group
19,372 * 38,952 *
2,654 Equity attributable to non-controlling interests 2,269 * 3,016 *
121,667 Net financial debt/(cash) 109,449 113,248
8,515 Investments (continuing operations and discontinued operations) 1,129 1,841
807 Employees (no. of permanent employees at the end of period) 821 838
* includes pre-tax result for the period
(a) Gross operating result is result before depreciation and amortisation, adjustments to asset values and other provisions.

(b) Cash flow is the sum of the result for the period, depreciation and amortisation and provisions.

(c) Net capital employed is the sum of non-current assets, non-current liabilities and net working capital.

The results for the first quarter 2015 were lower than those for the same period of 2014. This mainly reflects the different exhibition calendar, which, in the first quarter of the previous financial year, included Mostra Convegno Expocomfort, a biennial exhibition held in evennumbered years. This effect was in part compensated by the presence of the biennial exhibition Made Expo; by Lineapelle, a six-monthly exhibition which had its first edition in the Rho exhibition site in the second half of 2014; and a good performance of the congress segment.

The Simac Tanning-Tech exhibition for footwear and leather goods manufacturing technology was held for the first time in the fieramilano exhibition site as was My Plant & Garden, a B2B floriculture exhibition. The new fair, 3D Print Hub, for 3D printing was held in the fieramilanocity site.

For Expo 2015, Fiera Milano turned the concept of the Thematic Areas (the Pavilion Zero, the Future Food District, the Children's Park, and the Biodiversity Park) into an executive plan: the Thematic Areas elaborate in different ways and to varying degrees the main theme of EXPO 2015 "Feeding the Planet – Energy for Life" through exhibitions and dedicated installations.

Fiera Milano has also designed the furnishing of the Italian Pavilion and of the Cluster exhibition spaces for Expo 2015 and has built the exhibition stands of several of the countries taking part in Expo 2015.

The total revenues figure shown for these contracts in the first quarter are Euro 1.545 million as the amount of revenues to be recognised has been determined according to the "percentage of completion method".

In the first quarter 2015, the subsidiaries Nolostand and Fiera Milano Congressi won contracts worth approximately Euro 7.500 million from Expo 2015 for stand-fittings and for managing events in the Congress Centre and in the Auditorium of Expo 2015.

The activities of the Group are highly seasonal due to the impact of biennial and multi-annual exhibitions. Given the seasonal nature of the Group's activities, the revenues and results reported in individual quarters cannot be extrapolated to calculate the full-year figures and may vary substantially from one quarter to the next.

A detailed analysis of the results for the first quarter 2015 reveals the following trends:

Revenues from sales and services totalled Euro 73.760 million and were almost in line with the figure for the same period of the previous financial year (Euro 74.763 million). The change in revenues mainly reflected the different exhibition calendar and the absence of the important biennial exhibition held in even-numbered years, Mostra Convegno Expocomfort, which was held in the first quarter 2014. This absence was only in part compensated by the presence of the biennial exhibition Made Expo; by Lineapelle, a six-monthly exhibition that was held for the first time in the Rho exhibition site in the second part of 2014; and the positive performance of the congress segment.

The total square metres occupied by the exhibitions belonging to the Fiera Milano Group held in the quarter under review are shown in the table on the following page.

  • Annual exhibitions organised by the Group in Italy (-5,135 square metres): the decline was mainly due to the postponement of Miart exhibition to the second quarter of 2015 (-6,360 square metres);
  • Annual exhibitions organised by third parties in Italy (+64,345 square metres): the increase was mainly from the new exhibitions Simac Tanning-Tech (+15,200 square metres), My Plant & Garden (+9,330 square metres), 3D Print Hub (+2,500 square metres) and to the February edition of the biannual exhibition Lineapelle, which had its first edition in the Rho exhibition site in September 2014 (+41,575 square metres);
  • Biennial exhibitions organised by third parties in Italy (-68,325 square metres): the decline reflected the absence of the biennial exhibition Mostra Convegno Expocomfort (-125,265 square metres) held in even-numbered years, which was in part compensated by Made Expo, a biennial exhibition held in uneven-numbered years (+56,940 square metres);
  • Congresses with related exhibition space had an increase of 2,295 square metres;
  • Annual exhibitions organised by the Group abroad (+4,865 square metres): the increase mainly reflected the presence of Chinafloor Domotex Shanghai (+3,775 square metres);
  • Biennial exhibitions organised by the Group abroad (+11,725 square metres): the increase in square metres was due to the exhibitions held in uneven-numbered years, WoodMach China (+10,000 square metres) and Rehabtech Asia (+1,725 square metres) in Singapore.

The table below gives a summary of the net square metres of exhibition space occupied by the various Fiera Milano Group exhibitions and by congresses with related exhibition space.

Fiera Milano Group
Summary operating figures
1st Quarter 2015 1st Quarter 2014 Change
Organised Organised Organised
Total by the Group Total by the Group Total by the Group
Number of exhibitions: 29 13 26 14 3 (1)
Italy 19 3 16 4 3 (1)
. annual 18 3 15 4 3 (1)
. biennial 1 - 1 - - -
. multi-annual - - - - - -
Foreign countries 10 10 10 10 - -
. annual 8 8 10 10 (2) (2)
. biennial 2 2 - - 2 2
. multi-annual - - - - - -
Number of congresses with related
exhibition space
9 - 7 - 2 -
Net sq.metres of exhibition space: 527,080 198,250 517,310 186,795 9,770 11,455
Italy 428,140 99,310 434,960 104,445 (6,820) (5,135)
. annual (a) 371,200 99,310 309,695 104,445 61,505 (5,135)
. biennial 56,940 - 125,265 - (68,325) -
. multi-annual - - - - - -
(a) of which congresses with related exhibition space 7,750 - 5,455 - 2,295 -
Foreign countries 98,940 98,940 82,350 82,350 16,590 16,590
. annual 87,215 87,215 82,350 82,350 4,865 4,865
. biennial 11,725 11,725 - - 11,725 11,725
. multi-annual - - - - - -
Number of exhibitors: 11,795 4,030 10,230 3,680 1,565 350
Italy 9,595 1,830 8,365 1,815 1,230 15
. annual (b) 8,685 1,830 6,825 1,815 1,860 15
. biennial 910 - 1,540 - (630) -
. multi-annual - - - - - -
(b) of which congresses with related exhibition space 510 - 420 - 90 -
Foreign countries 2,200 2,200 1,865 1,865 335 335
. annual 1,950 1,950 1,865 1,865 85 85
. biennial 250 250 - - 250 250
. multi-annual - - - - - -
  • The Gross operating profit for the quarter was Euro 7.079 million, a decrease of Euro 0.633 million compared to the figure for the same period of the previous financial year. The decrease is mainly attributable to: increased operating costs for the Rho exhibition site and for the Congress Centre; an increase in personnel costs in the Parent Company to strengthen the marketing department; and, in the subsidiary Nolostand, for higher provisions for doubtful accounts and costs associated with the resolution of an employment dispute, which were offset at the EBIT level by the use of provisions made in previous financial periods. The increase in costs was in part compensated by the lower rental costs for the fieramilano exhibition site and the absence of extraordinary costs in the same period of the previous financial year for the relaunch and internationalisation of HOMI.
  • The Net operating profit (EBIT) for the quarter was Euro 2.618 million compared to Euro 5.228 million in the first quarter 2014. The decrease of Euro 2.610 million mainly reflects the aforementioned change in the gross operating profit and higher provisions for risk and charges in the Parent Company for the indemnity of Euro 1.451 payable to the previous Chief Executive Officer and also to cover loss-making exhibitions.

  • The Profit before income tax was Euro 1.403 million compared to Euro 3.925 million in the first quarter 2014. The Profit before income tax attributable to the controlling shareholder was Euro 1.763 million (Euro 4.063 million in the first quarter 2014) and there was a pre-tax loss of Euro 0.360 million attributable to non-controlling interests (a pre-tax loss of Euro 0.138 million in first quarter 2014).

  • Cash flow in the quarter (calculated as the pre-tax result plus depreciation, amortisation and provisions) was Euro 5.864 million compared to Euro 6.409 million in the same quarter of the previous financial year.

Net financial position

The Group net financial position and its breakdown are shown in the following table.

31/12/14 Group Net Financial Position
(Amounts in € '000)
31/03/15
12,276 A. Cash (including bank balances) 16,691
- B. Other cash equivalents -
- C. Securities held for trading -
12,276 D. Cash and cash equivalents (A+B+C) 16,691
- E. Current financial assets -
62,908 F. Current bank borrowings 42,906
19,986 G. Current portion of non-current debt 20,005
22,150 H. Other current financial liabilities 36,394
21,683 - H.1 of which Other current financial liabilities to the controlling shareholder 35,988
300 - H.2 of which Other current financial liabilities to other related parties 300
105,044 I. Current financial debt (F+G+H) 99,305
92,768 J. Current net financial debt (cash) (I-E-D) 82,614
26,898 K. Non-current bank borrowings 24,903
- L. Debt securities in issue -
2,001 M. Other non-current liabilities 1,932
1,781 - M.1 of which Other non current liabilities to other related parties 1,796
28,899 N. Non-current financial debt (K+L+M) 26,835
121,667 Net financial debt/(cash) from continuing operations (J+N) 109,449
- Net financial debt/(cash) from discontinued operations -
121,667 O. Net financial debt/(cash) 109,449

Net debt at 31 March 2015 was Euro 109.449 million compared to Euro 121.667 million at 31 December 2014.

The Euro 12.218 million decrease in net debt was due to the positive cash flow generated in the first quarter and to the cash flows from net working capital from pre-payments and cash-in for exhibitions held in the quarter under review or due to be held in subsequent months.

Information by operating segment and by geographic area

The key Group figures by operating segment and by geographic area are given in the following table.

Full year Summary of data by operating segment
and by geographic area
(Amounts in € '000)
1st Quarter 1st Quarter
2014 to 31/03/15 to 31/03/14
Revenues from sales and services
% - By operating segment: % %
181,098 63.9 . Italian Exhibitions 62,331 72.1 65,772 74.2
18,786 6.7 . Foreign Exhibitions 1,397 1.6 1,334 1.5
33,389 11.8 . Stand-fitting Services 12,764 14.7 12,938 14.6
12,334 4.3 . Media 2,883 3.3 3,015 3.4
37,835 13.3 . Congresses 7,196 8.3 5,585 6.3
283,442 100.0 Total revenues gross of adjustments for inter-segment transactions 86,571 100.0 88,644 100.0
(37,985) . Adjustments for inter-segment transactions (12,811) (13,881)
245,457 Total revenues net of adjustments for inter-segment transactions 73,760 74,763
- By geographic area:
227,150 92.5 . Italy 72,390 98.1 73,433 98.2
18,307 7.5 . Foreign countries 1,370 1.9 1,330 1.8
245,457 100.0 Total 73,760 100.0 74,763 100.0
% Gross operating result % %
on on on
revenues - By operating segment: revenues revenues
(12,894) -7.1 . Italian Exhibitions 5,387 8.6 5,407 8.2
1,088 5.8 . Foreign Exhibitions 82 5.9 63 4.7
1,895 5.7 . Stand-fitting Services 1,321 10.3 2,181 16.9
415 3.4 . Media (312) -10.8 (211) -7.0
6,045 16.0 . Congresses 601 8.4 229 4.1
113 . Adjustments for inter-segment transactions 43
(3,338) -1.4 Total 7,079 9.6 7,712 10.3
- By geographic area:
(4,131) -1.8 . Italy 7,025 9.7 7,665 10.4
793 4.3 . Foreign countries 54 3.9 47 3.5
(3,338) -1.4 Total 7,079 9.6 7,712 10.3
% Net operating result (EBIT) % %
on on on
revenues - By operating segment: revenues revenues
(18,312) -10.1 . Italian Exhibitions 1,907 3.1 4,248 6.5
(118) -0.6 . Foreign Exhibitions (145) -10.4 (166) -12.4
365 1.1 . Stand-fitting Services 1,392 10.9 1,716 13.3
(4,120) -33.4 . Media (475) -16.5 (413) -13.7
3,373 8.9 . Congresses (34) -0.5 (186) -3.3
19 . Adjustments for inter-segment transactions (27) 29
(18,793) -7.7 Total 2,618 3.5 5,228 7.0
- By geographic area:
(18,269) -8.0 . Italy 2,818 3.9 5,436 7.4
(524) -2.9 . Foreign countries (200) -14.6 (208) -15.6
(18,793) -7.7 Total 2,618 3.5 5,228 7.0
Employees
(no. of permanent employees at the end of the period)
% - By operating segment: % %
437 54.2 . Italian Exhibitions 440 53.5 438 52.4
185 22.8 . Foreign Exhibitions 195 23.8 214 25.5
53 6.6 . Stand-fitting Services 54 6.6 54 6.4
95 11.8 . Media 95 11.6 95 11.3
37 4.6 . Congresses 37 4.5 37 4.4
807 100.0 Total 821 100.0 838 100.0
- By geographic area:
622 77.1 . Italy 626 76.2 624 74.5
185 22.9 . Foreign countries 195 23.8 214 25.5
807 100.0 Total 821 100.0 838 100.0

Revenues from sales and services before elimination of transactions among the five business segments of the Group were Euro 86.571 million, a decrease of Euro 2.073 million compared to the figure for the first quarter of 2014.

  • Revenues from Italian Exhibitions totalled Euro 62.331 million in the first quarter, a decrease of approximately 5% compared to the figure for the same period of the previous financial year (Euro 65.772 million). The decrease in revenues was mainly attributable to the different exhibition calendar: Mostra Convegno Expocomfort, the important biennial exhibition held in even-numbered years, was held in the same period of 2014. The effect of this absence was in part compensated by the presence of the biennial exhibition Made Expo and of Lineapelle, a biannual exhibition that had its first edition in the Rho exhibition site in the second half of 2014.

  • Revenues from Foreign Exhibitions totalled Euro 1.397 million in the first quarter 2015 and were in line with those in the same period of the previous financial year (Euro 1.334 million). There was a good performance from the proprietary exhibition Food Hospitality World held in São Paulo.

  • Revenues from Stand-fitting Services were Euro 12.764 million in the first quarter 2015 and were in line with those of the first quarter 2014 (Euro 12.938 million). The negative effect of the less favourable exhibition calendar was offset by an increase in revenues from services supplied to countries taking part in Expo 2015.
  • Revenues in the Media segment totalled Euro 2.883 million in the first quarter 2015, a slight decrease compared to the figure for the same period of the previous financial year (Euro 3.015 million). Billboard revenues fell due to the exhibition calendar and the absence of the biennial exhibition, Mostra Convegno Expocomfort, although this was in part compensated by the presence of Lineapelle.
  • Revenues from Congresses totalled Euro 7.196 million in the first quarter 2015 compared to Euro 5.585 million in the same quarter of 2014. The increase was mainly due to Cisco Live 2015 and some important international congresses that included both Assiom Forex 2015 and Global Entrepreneurship 2015.

The Group Gross operating profit in the first quarter 2015 was Euro 7.079 million, a decrease compared to the figure for the first quarter 2014 (Euro 7.712 million). The breakdown was as follows:

  • Italian Exhibitions had a gross operating profit of Euro 5.387 million in the first quarter 2015 compared to Euro 5.407 million in the same quarter of 2014. The slight decrease mainly reflects the trend in revenues in the period under review and the increase in operating costs for the Rho exhibition site and higher personnel costs in the Parent Company as the marketing department was strengthened. This was almost entirely compensated by the fall in the rental costs for the fieramilano exhibition site and the absence of the extraordinary costs present in the first quarter 2014 for the relaunch and internationalisation of HOMI.
  • Foreign Exhibitions generated a gross operating profit of Euro 0.082 million compared to Euro 0.063 million in the first quarter 2014. The year-on-year change mainly reflects the absence of costs in 2014 for the corporate restructuring in Brazil although this benefit was almost completely eroded by higher costs in the Turkish subsidiary Interteks.
  • Stand-fitting services had a gross operating profit of Euro 1.321 million compared to Euro 2.181 million in the same quarter of the previous financial year. The decrease was mainly due to an increase in costs for outsourced staff. There was also a negative impact from higher losses on receivables and higher costs linked to the resolution of an employment dispute, which were offset at the EBIT level by the use of provisions made in previous financial years.
  • Media had a gross operating loss of Euro 0.312 million, which was a deterioration compared to the loss of Euro 0.211 million in the same quarter of 2014. The decrease is mainly attributable to the aforementioned trend in revenues in the period under review.
  • Congresses generated a gross operating profit of Euro 0.601 million compared to a gross operating profit of Euro 0.229 million in the same quarter 2014. The improvement was mainly due to the positive trend in revenues in this segment but was affected by an increase in rental and maintenance costs for the congress centre.

The Net operating profit (EBIT) of the five operating segments in the first quarter 2015 was Euro 2.618 million compared to Euro 5.228 million in the same period of the previous financial year and reflects the gross operating profit generated by the various segments and provisions for risks and charges in the Parent Company for the indemnity payable to the previous Chief Executive Officer and also for loss-making exhibitions.

The first quarter 2015 breakdown by geographic area shows that foreign activities generated Euro 1.370 million in revenues, in line with the figure for the same period of the preceding financial year (Euro 1.330 million). The gross operating profit was Euro 0.054 million, an increase of Euro 0.007 million compared to the figure for the first quarter 2014. The benefit deriving from the absence of restructuring costs for the Brazilian companies compared to 2014 was almost totally eroded by higher operating expenses in the Turkish subsidiary Interteks. There was a net operating loss of Euro 0.200 million in first quarter 2015 compared to a loss of Euro 0.208 million in first quarter 2014.

During the quarter under review, nineteen exhibitions and nine congresses with related exhibition space were held in the two sites of fieramilano and fieramilanocity. Net exhibition space occupied totalled 428,140 square metres, compared to 434,960 square metres in the same period of the preceding financial year, whilst the number of exhibitors went from 8,365 in the first quarter 2014 to 9,595 in the first quarter 2015.

Exhibitions directly organised by the Group in Italy and abroad occupied 198,250 square metres of net exhibition space, 38% of the total space occupied.

Italian exhibition portfolio
Net sq. metres of exhibition space Number of exhibitors
Quarter Quarter Quarter Quarter Quarter Quarter
Annual Exhibitions: to 31/03/15 to 31/03/14 to 31/03/13 to 31/03/15 to 31/03/14 to 31/03/13
Directly organised
- Bit 15,335 13,750 23,095 405 280 295
- HOMI I semester 81,200 82,210 91,590 1,295 1,275 1,425
- Milano Pret A Porter Spring 2,775 2,125 2,420 130 105 125
- Miart a) 6,360 b) a) 155 b)
Total annual exhibitions directly organised 99,310 104,445 117,105 1,830 1,815 1,845
Hosted
- 3D Print Hub * 2,500 - - 80 - -
- Cartoomics 9,855 8,000 8,000 190 225 240
- Fa la cosa giusta 7,845 8,500 6,000 630 600 700
- Hobby Show (I semester) 3,425 5,000 11,665 115 110 280
- LineaPelle I semester * 41,575 - - 965 - -
- Mido 43,630 40,700 40,575 990 910 880
- Mifur 13,350 16,885 15,895 170 190 180
- Milano Auto Classica 16,440 b) 16,030 245 b) 295
- Milano Unica (Spring) 18,020 18,390 19,185 380 400 420
- Mipel (March) 10,060 12,120 13,520 285 355 385
- My Plant & Garden * 9,330 - - 285 - -
- Promotion Trade Exhibition 4,235 4,095 4,275 130 125 115
- Simac Tanning-Tech * 15,200 - - 275 - -
- Super (Spring) ** 1,600 - - 180 - -
- The Micam (Spring) 67,075 67,910 67,455 1,425 1,490 1,445
- Esposizione Internazionale Canina c) 15,000 15,000 c) 45 45
- Promotion Expo c) 3,195 4,260 c) 140 170
- EU.DI.SHOW c) c) 5,320 c) c) 120
Total annual exhibitions hosted 264,140 199,795 227,180 6,345 4,590 5,275
Total annual Exhibitions 363,450 304,240 344,285 8,175 6,405 7,120
Biennial Exhibitions:
Directly organised
- Transpotec & Logitec ° a) - 52,610 a) - 165
Total biennial exhibitions directly organised - - 52,610 - - 165
Hosted
- Mostra Convegno Expocomfort - 125,265 - - 1,540 -
- Made Expo 56,940 - b) 910 - b)
- Frameart - - 4,705 - - 85
- Photoshow - - 6,910 - - 75
Total biennial exhibitions hosted 56,940 125,265 11,615 910 1,540 160
Total biennial exhibitions 56,940 125,265 64,225 910 1,540 325
TOTAL EXHIBITIONS 420,390 429,505 408,510 9,085 7,945 7,445
- Congresses with related exhibition space 7,750 5,455 7,975 510 420 395
TOTAL 428,140 434,960 416,485 9,595 8,365 7,840

Details of exhibitions held in Italy are given in the following table.

* First edition of this exhibition

** The exhibition was held for the first time at Fiera Milano exhibition sites

° The exhibition was held in Verona

a) The exhibition will be held in next quarter

b) The exhibition was held in subsequent quarters

c) The exhibition did not take place

During the first quarter 2015, ten exhibitions were held in exhibition sites abroad and the net exhibition space occupied totalled 98,940 square metres (in the first quarter 2014 the figure was 82,350 square metres). The number of exhibitors was 2,200 (1,865 in the first quarter 2014).

Details of the exhibitions organised abroad are given in the following table.

Foreign Exhibition portfolio
Net sq. metres of exhibition space Number of exhibitors
Annual Exhibitions: Quarter
to 31/03/15
Quarter
to 31/03/14
Quarter
to 31/03/13
Quarter
to 31/03/15
Quarter
to 31/03/14
Quarter
to 31/03/13
Exhibitions directly organised in China
- Chinafloor Domotex Shanghai 63,985 60,210 58,540 1,260 1,050 1,120
- GITF International Tour Guangzhou 6,700 4,715 4,970 110 210 185
- The Micam Shanghai I semester 2,910 2,940 - 150 155 -
Total Exhibitions directly organised in China 73,595 67,865 63,510 1,520 1,415 1,305
Exhibitions directly organised in India
- Food Hospitality World Mumbai 3,195 2,390 2,385 175 155 125
Total Exhibitions directly organised in India 3,195 2,390 2,385 175 155 125
Exhibitions directly organised in Turkey
- Beauty & Care Istanbul 6,800 5,930 5,535 140 125 105
- Pro-Show 1,000 1,870 1,300 20 15 15
- Home & Garden Istanbul b) 3,015 2,480 b) 65 40
Total Exhibitions directly organised in Turkey 7,800 10,815 9,315 160 205 160
Exhibitions directly organised in South Africa
- Capetown Art Fair 1,260 850 - 55 45 -
Total Exhibitions directly organised in South Africa 1,260 850 - 55 45 -
Exhibitions directly organised in Brazil
- Food Hospitality World 1,365 c) 1,970 40 c) 65
- Fast Bahia a) 250 - a) 25 -
- Fast Rio de Janeiro a) 180 - a) 20 -
- Fippa-pet show a) - 770 a) - 65
- Sonotec a) a) 40 a) a) 5
Total Exhibitions directly organised in Brazil 1,365 430 2,780 40 45 135
Total Annual Exhibitions 87,215 82,350 77,990 1,950 1,865 1,725
Biennial Exhibitions:
Exhibitions directly organised in China
- WoodMac China 10,000 - 15,950 80 - 250
Total Exhibitions directly organised in China 10,000 - 15,950 80 - 250
Exhibitions directly organised in Singapore
- Rehabtech Asia * 1,725 - 1,120 170 - 110
Total Exhibitions directly organised in Singapore 1,725 - 1,120 170 - 110
Total Biennial Exhibitions 11,725 - 17,070 250 - 360
TOTAL EXHIBITIONS 98,940 82,350 95,060 2,200 1,865 2,085

* The exhibition is a joint project with the company of Singapore, Singex Exhibitions Ventures Pte Ltd

a) The exhibition did not take place

b) The exhibition will be held in subsequent quarters

c) The exhibition in previous years was held in subsequent quarters

Group personnel

At 31 March 2015, Group employees totalled 821. The breakdown compared to 31 March 2014 and 31 December 2014 was as follows:

31/12/14 Permanent employees at end of period
(units)
31/03/15 31/03/14
Total Italy Foreign
countries
Total Foreign
countries
Italy
Total Italy Foreign
countries
Fully consolidated companies:
46 39 7 46 39 7 44 38 6
698 583 115 Executives
Managers and White collar workers (including Journalists)
713 587 126 735 586 149
744 622 122 Total 759 626 133 779 624 155
2 - 2 Equity-accounted companies (a):
Executives
2 - 2 2 - 2
61 - 61 White collar workers 60 - 60 57 - 57
63 - 63 Total 62 - 62 59 - 59
807 622 185 TOTAL 821 626 195 838 624 214
(a) the indicated data corresponds to the pro-quota of total employees

Compared to the figure at 31 December 2014, there was a net increase of fourteen permanent employees primarily due to the strengthening of the commercial, marketing and communication departments.

Significant events occurring after the end of the quarter

On 9 April 2015, the Parent Company acquired 15% of Fiera Milano Exhibitions Africa Pty Ltd for 3.945 million South African rand (Euro 0.300 million1 ). As a result of this transaction the percentage held by the Parent Company rose from 85% to 100%.

On 29 April 2015, Fiera Milano signed a contract worth Euro 7.200 million to rent to Expo 2015 an area of approximately 120,000 square metres inside the exhibition site for vehicle circulation and parking until 10 November 2015.

On 29 April 2015, the Ordinary Shareholders' Meeting of the Parent Company was held and the Financial Statements at 31 December 2014 were approved; approval was given to cover the losses for the 2014 financial year of Euro 30,674,121.31 by using available reserves for Euro 11,068,097.46 while the residual amount of Euro 19,606,023.85 is to be carried forward. It was also decided to postpone until the Shareholders' Meeting for the approval of the Financial Statements at 31 December 2015 any eventual adoption, assuming that the requirements are met, of the provisions under Article 2446 of the Italian Civil Code. The same Shareholders' Meeting approved the appointment of the new corporate bodies that will remain in office for the financial years 2015-2017 and approved the Report on Remuneration under Article 123-ter of Legislative Decree 58/98.

Business outlook

The demand for exhibition space is expected to increase in the current financial year due to the strong exhibition calendar (which includes the two important proprietary exhibitions Tuttofood and Host). Further demand will come from the activities linked to Expo 2015. As a result of these factors and given the economic environment which is showing signs of a weak recovery, the forecasts for the 2015 financial year are for an increase in consolidated revenues, a return to net profit and a trend in financial requirements consistent with the forecasts for revenues and investments.

Due to the accumulated losses at 31 December 2014, the share capital of the Parent Company fell by more than one-third leaving the Company in the situation provided for under Article 2446 of the Italian Civil Code. The first quarter 2015 results of the Parent Company are in line with expectations and appear to confirm that the target of the share capital rising by one-third, in compliance with Article 2446 of the Italian Civil Code, will be reached by the end of the current financial year barring any currently unforeseen events or circumstances that might impede this target being reached. The sections on Liquidity risk and Use of estimates in the Explanatory and Supplementary Notes to the Financial Statements at 31 December 2014 provide information on the relative estimates and uncertainties.

As a result of the budget financial forecasts and those for net working capital and on the capital and financial position, the Consolidated Interim Management Report at 31 March 2015 has been prepared under the going concern principle.

1 Figures in Euro have been translated using the fixed exchange rate of 24 February 2015 (EUR/ZAR = 13.149)

Accounting criteria

The 2015 First Quarter Consolidated Interim Management Report of the Fiera Milano Group has been prepared in accordance with Article 154-ter of Legislative Decree 58/1998 and in accordance with the Listing Rules issued by Consob ruling no. 11971 of 14 May 1999 and subsequent amendments and integrations.

___________________________________________________________________________

The financial, economic and equity data have been prepared in compliance with the disclosure and valuation requirements of the International Accounting Standards IAS/IFRS, issued by the International Accounting Standards Board (IASB) and endorsed by the European Union.

The measurement and recognition criteria used to prepare the Financial Statements for the first quarter 2015 are the same as those used for the Consolidated Financial Statements for the financial year at 31 December 2014, with the addition of the accounting standards endorsed by the European Union and applicable from 1 January 2015, to which reference should be made.

The Consolidated Interim Financial Statements have been prepared on the basis of the accounting situation at 31 March 2015 as approved by the Boards of Directors of the companies included in the area of consolidation and prepared by Group companies within the area of consolidation. As regards comparable data, it should be noted that in preparing the 2015 First Quarter Consolidated Interim Financial Statements the tax charge has not been calculated, as permitted by the relevant Consob Rules.

It should also be noted that the methodologies used for estimates in the preparation of the Consolidated Interim Management Report at 31 March 2015 are substantially the same as those used to prepare the Annual Consolidated Financial Statements.

The list of companies included in the area of consolidation at 31 March 2015 is given in Attachment 1.

The present 2015 First Quarter Consolidated Interim Management Report has not been subject to legal audit.

Financial Statements

Full year
to 31/12/14
Consolidated Income Statement
(Amounts in €'000)
1st Quarter
to 31/03/15
1st Quarter
to 31/03/14
% % %
245,457 100 Revenues from sales and services 73,760 100 74,763 100
2,440 1.0 Cost of materials 961 1.3 831 1.1
137,400 56.0 Cost of services 37,122 50.3 37,656 50.4
57,875 23.6 Costs for use of third party assets 15,130 20.5 15,758 21.1
49,276 20.1 Personnel expenses 13,580 18.4 12,659 16.9
6,783 2.8 Other operating expenses 1,946 2.6 2,245 3.0
253,774 103.4 Total operating costs 68,739 93.2 69,149 92.5
3,531 1.4 Other income 600 0.8 816 1.1
1,448 0.6 Results of equity-accounted companies 1,458 2.0 1,282 1.7
(3,338) -1.4 Gross operating result 7,079 9.6 7,712 10.3
13,457 5.5 Depreciation and amortisation 3,250 4.4 3,197 4.3
(1,639) -0.7 Allowance for doubtful accounts and other provisions (uses) 1,211 1.6 (713) -1.0
3,637 1.5 Adjustments to asset values - - - -
(18,793) -7.7 Net operating result (EBIT) 2,618 3.5 5,228 7.0
(4,899) -2.0 Financial income/(expenses) (1,215) -1.6 (1,303) -1.7
(23,692) -9.7 Profit/(loss) before income tax 1,403 1.9 3,925 5.2
(23,565) -9.6 - attributable to the shareholders of the controlling entity 1,763 2.4 4,063 5.4
(127) -0.1 - attributable to non-controlling interests (360) -0.5 (138) -0.2
(8,237) -3.4 Cash flow before income tax for the Group and non
controlling interests
5,864 8.0 6,409 8.6
Reclassified Consolidated Statement of Financial Position
(Amounts in €'000)
31/03/15 31/12/14 Change
Goodwill and intangible assets with an indefinite useful life 109,087 109,474 (387)
Intangible assets with a finite useful life 39,809 41,584 (1,775)
Tangible fixed assets 17,617 18,438 (821)
Other non-current assets 37,295 35,234 2,061
A Non-current assets 203,808 204,730 (922)
Inventories 6,484 5,028 1,456
Trade and other receivables 81,298 50,604 30,694
B Current assets 87,782 55,632 32,150
Trade payables 43,024 36,160 6,864
Pre-payments 60,759 39,641 21,118
Tax liabilities 1,309 2,091 (782)
Provisions for risks and charges and other current liabilities 36,333 21,875 14,458
C Current liabilities 141,425 99,767 41,658
D Net working capital (B - C) (53,643) (44,135) (9,508)
E Gross capital employed (A + D) 150,165 160,595 (10,430)
Employee benefit provisions 10,342 10,286 56
Provisions for risks and charges and other non-current liabilities 8,733 8,954 (221)
F Non-current liabilities 19,075 19,240 (165)
G NET CAPITAL EMPLOYED continuing operations (E - F) 131,090 141,355 (10,265)
H NET CAPITAL EMPLOYED discontinued operations - - -
TOTAL NET CAPITAL EMPLOYED (G + H) 131,090 141,355 (10,265)
covered by:
Equity attributable to the Group
19,372 (*) 17,034 2,338
Equity attributable to non-controlling interests 2,269 (*) 2,654 (385)
I Total equity 21,641 19,688 1,953
Cash & cash equivalents (16,691) (12,276) (4,415)
Current financial (assets)/liabilities 99,305 105,044 (5,739)
Non-current financial (assets)/liabilities 26,835 28,899 (2,064)
Net financial position (continuing operations) 109,449 121,667 (12,218)
Net financial position (discontinued operations) - - -
L Net financial position (TOTAL) 109,449 121,667 (12,218)
EQUITY AND NET FINANCIAL POSITION (I + L)
(*) includes pre-tax result for the period
131,090 141,355 (10,265)

Comments on the capital and financial position

Non-current assets totalled Euro 203.808 million at 31 March 2015, compared to Euro 204.730 million at 31 December 2014. The Euro 0.922 million decrease was due to the net effect of investments of Euro 1.129 million, depreciation and amortisation of Euro 3.250 million, a negative foreign exchange translation effect of Euro 0.072 million, changes in equity accounted investments of Euro 1.458 million and a negative figure for other movements totalling Euro 0.187 million.

Net working capital moved from a negative figure of Euro 44.135 million at 31 December 2014 to a negative figure of Euro 53.643 million at 31 March 2015.

The deterioration of Euro 9.508 million was due to the following:

  • (a) a Euro 32.150 million increase in Current assets that was mainly due to a Euro 30.694 million increase in Trade and other receivables. This reflected the increase in Parent Company deferred charges relating to the second quarter rental charges for the two exhibition sites, which were paid in advance in January, and to the trend in invoices and cash-in for events in the quarter under review;
  • (b) a Euro 41.658 million increase in Current liabilities from the net effect of:
  • an increase in Trade payables of Euro 6.864 million due to the increase in stand-fitting operations of the subsidiary Nolostand;
  • an increase in Pre-payments of Euro 21.118 million, which was the net of increases for pre-payments invoiced to clients for exhibitions to be held in future quarters (in particular Host, Tuttofood, Plast, Salone del Mobile, Euroluce, and Ipack-Ima) and a decrease in pre-payments for exhibitions held in the first quarter 2015 (in particular for the January edition of HOMI);
  • a Euro 14.458 million increase in Provisions for risks and charges and other current liabilities due to higher payables to exhibition organisers; Group VAT payables; and the higher provisions for risks and charges for the indemnity of Euro 1.451 million payable to the previous Chief Executive Officer.

At 31 March 2015, Non-current liabilities totalled Euro 19.075 million compared to Euro 19.240 million at 31 December 2014.

Group equity at 31 March 2015 was Euro 19.372 million compared to Euro 17.034 million at 31 December 2014, an increase of Euro 2.338 million that reflected the effect of the following:

  • a Euro 1.763 million increase in the pre-tax profit for the period;
  • a Euro 0.003 million decrease due to the remeasurement of defined benefit plans;
  • a Euro 0.578 increase in the translation reserve.

Equity attributable to non-controlling interests was Euro 2.269 million at 31 March 2015 compared to Euro 2.654 million at 31 December 2014. The Euro 0.385 million decrease reflects:

  • a Euro 0.360 million decrease in the result for the period;
  • a Euro 0.025 decrease in the translation reserve.

Information on the change in financial assets and liabilities is given in the comment on the financial position.

*****

Declaration of the Manager responsible for preparing the Company's financial statements

The Manager responsible for preparing the Company's financial statements, Flaminio Oggioni, in accordance with paragraph 2 of Article 154-bis of the Consolidated Finance Act, herewith declares that the accounting information in the present Interim Management Report is consistent with the Company's official documents, books and accounting records.

List of companies included in the area of consolidation and other equity investments at 31 March 2015 Attachment 1
Shareholding % Shareholding of Group companies
Directly
held by
Indirectly
held through
Share capital Group Fiera other Group
Company name and registered office
A) List of companies included in the area of consolidation
Main activity (000) (*) total Milano companies %
Parent Company
Fiera Milano SpA Organisation and hosting
Milan, p.le Carlo Magno 1 of exhibitions in Italy 42,147
Fully consolidated companies
Fiera Milano Media SpA
Milan, p.le Carlo Magno 1 Media services 2,803 100 100 100 Fiera Milano SpA
Fiera Milano Congressi SpA Management of
Milan, p.le Carlo Magno 1 congresses 100 2,000 100 100 Fiera Milano SpA
Nolostand SpA
Milan, p.le Carlo Magno 1 Stand fitting services 7,500 100 100 100 Fiera Milano SpA
Eurofairs International Consultoria e Participações Ltda 99.98
Fiera Milano SpA
São Paulo Brasil, Organisation of exhibitions
na Avenida Angélica, nº 2350, Sala B, Consolação abroad R \$ 36,014 100 99.98 0.02 0.02 Nolostand SpA
CIPA Fiera Milano Publicações e Eventos Ltda Organisation of exhibitions Eurofairs International
São Paulo Brasil, Av. Angelica abroad R \$ 941 75 75 75
Consultoria e Participações Ltda
Fiera Milano India Pvt Ltd Organisation of exhibitions
New Delhi, Barakhamba Road, Connaught Place abroad INR 20,000 99.99 99.99 99.99 Fiera Milano SpA
Limited Liability Company "Fiera Milano" Organisation of exhibitions
Moscow, 24 A/1 ul. B. Cherkizovskaya abroad RUB 10,000 100 100 100 Fiera Milano SpA
Fiera Milano Interteks Uluslararası Fuarcılık A.Ş. Organisation of exhibitions
Istanbul, Mim Kemal Öke Cd No 6 Nişantaşı
Fiera Milano Exhibitions Africa Pty Ltd
abroad TRY 1,308 60 60 60 Fiera Milano SpA
Organisation of exhibitions
abroad
Cape Town, The Terraces, Steenberg Office Park, Tokai ZAR 100 85 85 85 Fiera Milano SpA
Worldex (China) Exhibition & Promotion Ltd Organisation of exhibitions
Guangzhou, 538 Dezheng Bei Road, Yuexiu District
Haikou Worldex Milan Exhibition Co. Ltd
abroad CNY 5,380 75 75 75 Fiera Milano SpA
Organisation of exhibitions
abroad
Haikou, 12 Lantian Road West CNY 200 74.25 99 99 Worldex Ltd
B) List of jointly controlled companies equity-accounted
Hannover Milano Global Germany GmbH Organisation of exhibitions
Hannover Germany, Messegelaende abroad 49 25 49 49 Fiera Milano SpA
Hannover Milano Fairs Shanghai Co. Ltd Organisation of exhibitions Hannover Milano Global
Shanghai China, Pudong Office Tower abroad USD 500 49 100 100
Germany GmbH
Hannover Milano Fairs China Ltd Organisation of exhibitions Hannover Milano Global
Hong Kong China, Golden Gate Building abroad HKD 10 49 100 100
Germany GmbH
Hannover Milano Fairs India Pvt Ltd Organisation of exhibitions Hannover Milano Global
East Mumbai, Andheri abroad INR 274,640 48.99 99.99 99.99
Germany GmbH
Global Fairs & Media Private Ltd Organisation of exhibitions Hannover Milano Fairs India
New Delhi, Bahadur Shah Zafar Marg 9-10 abroad INR 207,523 24.5 50 50
Pvt Ltd
Milan International Exhibitions Srl under liquidation
Rho, S.S.Sempione 28 Other 120 20 20 20
Fiera Milano SpA
C) List of companies accounted at cost
Shareholding % Directly Indirectly Shareholding of Group companies
held by held through
Company name and registered office Share capital
(000) (*)
Group
total
Fiera
Milano
other Group
companies
%
Esperia SpA
Rose (Cosenza) Other 1,403 2 2 2 Fiera Milano Media SpA
Uktas Uluslararasi Kongre Sarayi Tesisleri Isletmeciligi Tic. A.Ş. Fiera Milano Interteks
Istanbul Other TRY 17,700 0.07 0.07 0.07
Uluslararası Fuarcılık A.Ş.

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