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Masi Agricola

Earnings Release Aug 10, 2016

4404_10-q_2016-08-10_dd14b368-b967-4569-9fa7-114e12a51435.pdf

Earnings Release

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Informazione
Regolamentata n.
20071-12-2016
Data/Ora Ricezione
10 Agosto 2016
13:35:57
AIM -Italia/Mercato
Alternativo del Capitale
Societa' : Masi Agricola S.p.A.
Identificativo
Informazione
Regolamentata
: 78261
Nome utilizzatore : MASIN01 - Girotto
Tipologia : IRAG 02
Data/Ora Ricezione : 10 Agosto 2016 13:35:57
Data/Ora Inizio
Diffusione presunta
: 10 Agosto 2016 13:50:58
Oggetto : Relazione Finanziaria Semestrale
30/06/2016
Testo del comunicato

Vedi allegato.

PRESS RELEASE

MASI AGRICOLA: CONSOLIDATED RESULTS FOR THE FIRST HALF OF 2016

REVENUE (+9%) AND PROFITS UP

  • • Net revenue 29.9 million euros (27.5 mln euros in H1-2015, +9%)
  • EBITDA 8.0 million euros (7.5 mln euros in H1-2015)
  • EBIT 5.7 million euros (5.2 mln euros in H1-2015)
  • Profit for the period 3.9 million euros (3.1 mln euros in H1-2015)
  • Net debt 0.7 million euros (NFP positive at 3.1 mln euros at 31 December 2015) also due to increased stocks of Amarone

Sant'Ambrogio di Valpolicella, 10 August 2016. The Board of Directors of Masi Agricola S.p.A., listed on AIM Italia and an Italian leader in premium wines, met today and approved the consolidated halfyear financial report at 30 June 2016.

Sandro Boscaini, Chairman of Masi Agricola, stated: «We are satisfied with having closed the half positively, in terms both of growth and profits: moreover, we are working with a long-term perspective, as it is necessary to maintain the high-standing of a quality wines brand».

THE GROUP'S FINANCIAL PERFORMANCE

Revenue analysis

Geographical breakdown of sales:

(in thousands of
euro) H1-2016 % H1-2015 % Year 2015 %
Italy 3,803 12.7% 2,807 10.2% 7,078 11.6%
Europe 13,441 45.0% 12,872 46.8% 27,895 45.8%
The Americas 11,814 39.5% 10,946 39.8% 24,378 40.0%
Other 844 2.8% 850 3.1% 1,522 2.5%
Total 29,902 100.0% 27,475 100.0% 60,873 100.0%

Overall, revenue was up nearly 9%, with good results in all three macro areas where the Group operates: Italy (+996 thousand euros, approximately +35%), The Americas (+868 thousand euros, approximately +8%), Europe (+569 thousand euros, approximately +4%).

H1-2016 % H1-2015 % Year 2015 %
Top Wines 6.38 21.3% 6.14 22.4% 15.42 25.3%
Premium Wines 14.73 49.3% 13.63 49.6% 29.06 47.7%
Classic Wines 7.99 26.7% 7.28 26.5% 15.56 25.6%
Other products 0.80 2.7% 0.42 1.5% 0.83 1.4%
Total 29.90 100.0% 27.47 100.0% 60.87 100.0%

Revenue reclassified according to the product's positioning (in millions of euro) 1 :

In the first half of 2016, Premium Wines (approximately +8%) and Classic Wines (approximately +10%) were the fastest-growing segments.

As for revenue per unit, overall growth was higher than the growth in value terms.

There were no particular problems concerning customers' solvency and debt collection operations, which were in line with the previous years.

As for seasonality, in the last few years the Group has constantly generated over half of its annual revenue in the second halves.

Analysis of net and consolidated operating results

EBITDA improved totalling 8,023 thousand euros compared to 7,522 thousand euros in the first half of 2015, with an EBITDA margin largely in line (approximately 27%). In particular:

  • a) the revenue from sales and services less costs for raw materials and consumables, net (so-called "Gross margin") also was, in percentage terms, largely in line with the previous year's figure (approximately 69%), while in value terms, it rose by 1,612 thousand euros due to the higher volumes sold;
  • b) costs for services and leases rose by 597 thousand euros (going from 8,658 thousand euros to 9,255 thousand euros), mainly due to the greater marketing support in terms of advertising and promotional services;
  • c) other revenue and income fell from 996 thousand euros to 616 thousand euros, down by 380 thousand euros.

Half-yearly EBIT improved from 5,182 thousand euros to 5,660 thousand euros (EBIT margin largely in line at approximately 19%) after expensing depreciation, amortisation and write-downs for an almost equal amount.

Finance income and expenses were positive to the tune of 463 thousand euros, compared to the

1 Product positioning in terms of "off-the-shelf" retail price bands in Italy is understood as follows: Top Wines: wines with a price per bottle in excess of € 25; Premium Wines: wines with a price per bottle between € 10 and 25; Classic Wines: wines with a price per bottle between € 5 and 10.

(negative) 151 thousand euros for the first half of 2015. The change was mainly due to exchange rate differences.

Income tax expense increased from 1,905 thousand euros to 2,210 thousand euros.

The consolidated profit for the period improved from 3,119 thousand euros to 3,915 thousand euros.

FINANCIAL POSITION

The consolidated net financial position at 30 June 2016 was negative at 748 thousand euros compared to (positive) 3,091 thousand euros at 31 December 2015.

It should be noted that at 30 June 2016 the Company adopted a procurement policy for products under construction and semi-finished goods with the aim of "securing" future stocks, in particular of Amarone: this was both to mitigate the risk of the possible reduction of the 2016 harvest (see the section "Subsequent events") and because of the limited quantities of produce provided by the 2014 crop year.

SIGNIFICANT EVENTS

The production of wines from raisined grapes in early 2016 was particularly significant, in terms of quantity and quality, thanks to an excellent 2015 crop year and an autumn-winter period characterised by outstanding weather.

In January 2016 the Company introduced the new "Modello" concept: it derives from the historic "Modello delle Venezie", which is already part of Masi's portfolio. The project involved, besides the logo, also a restyling of the label and the definition of the elements that underpin the brand equity of the new brand.

On 18 March 2016, the wine shop at Tenuta Canova in Lazise (province of Verona) was enriched with a "Vino & Cucina" space, allowing customers to taste the Group's wines with food pairings that are simple, authentic, and local. The Group also offers guided tours of this production site, which consists of a vineyard, a drying house, and a cellar, as part of the Masi Wine Experience strategic project. The goal is establishing an increasingly direct relationship with end consumers. The Masi Group directly operates Tenuta Canova through the subsidiary Terre e Vigne S.r.l.

SUBSEQUENT EVENTS

As previously announced by the Company, the Masi Investor Club has been set up, with invitations to join sent to eligible shareholders. It is an initiative dedicated to those who, by investing in Masi, do not simply believe in a company with precious and tangible assets and a universally appreciated brand, but wish to get to know it better in terms of creating an experience. The Masi Investor Club is open to all those who have purchased at least one thousand Masi shares. Soon a reserved area will be created on www.masi.it with a summary of forthcoming activities.

As already stated in previous months, one element which will have a negative impact on profits for the current year are the CMO contributionsfor the promotion of wine outside Europe, contributions which have been drastically reduced for the Istituto Italiano del Vino di Qualità Grandi Marchi, through which the Company presents its promotional projects to obtain CMO contributions. The Company recently learnt that the new call for applications, which refers to a two-year period as from mid-October, may once again draw on these contributions at a level largely in line with previous years.

On 25 July 2016, the Consorzio per la Tutela dei Vini Valpolicella presented a request to the Veneto Region, to reduce, for the 2016 harvest, the quantity of grapes certifiable by hectare to be destined to the production of the DOCG wines "Amarone della Valpolicella" and "Recioto della Valpolicella". The request is to reduce by 20% the so-called "harvest choice" compared to the limit allowed up to the 2015 harvest. The Consorzio justified the request on the grounds of the need to maintain adequate profitability along the whole production chain for the Valpolicella segment, thus proposing a production containment measure given the past and expected increase in production potential (i.e. authorised vineyards). Masi Agricola SpA believes that the request made by the Consorzio – though provided for by the legislation in exceptional cases – today is ill-timed, based on assumptions which are methodologically suspect and harmful to the interests of quality wine producers as well as to the market. We wish that this approach, which is a mere tactical move against a structural impasse, will not be accepted by the Regional Government. The issue should be addressed at the time of the harvest. The Company has, in any case, safeguarded its business through coherent management of purchases and stocks.

PUBLICATION OF THE CONSOLIDATED HALF-YEAR FINANCIAL REPORT AND THE REPORT OF THE AUDIT FIRM

The consolidated half-year financial report at 30 June 2016 and the limited audit report issued by EY S.p.A. are available to the public at the company's registered office, on the website www.masi.it (in the Investors/Financial Statements section), on the website of Borsa Italiana S.p.A. www.borsaitaliana.it and through the "NIS-Storage" authorised storage mechanism, at .

Masi Agricola S.p.A. states that the abovementioned report of the audit firm, shown below, gives an unqualified opinion.

_ _ _

MASI AGRICOLA

Masi Agricola is a wine producing company rooted in Valpolicella Classica, producing and distributing quality wines that are firmly anchored to the values of the Triveneto region. Thanks to the use of indigenous grape varieties and methods, and ongoing experimentation and research activities, Masi is today one of the best-known Italian producers of quality wines in the world. Its wines, in particular its Amarone, have received numerous honours from international critics. The entrepreneurial model of the Group marries high quality and efficiency with bringing up to date the values and traditions of its local territory. All this forms part of a vision that leads Masi to stand out not only for its core business, but also for its research and experimentation projects in the fields of agriculture and wine production, for the upgrading and promotion of the local territory and the cultural heritage of the Triveneto region. The Group can rely on a strong and growing international calling: it has a presence in over 100 countries, with exports representing around 90% of overall turnover. The Masi Group had sales of approximately 61 million euros in 2015, with an EBITDA margin of around 28%. Masi has a precise growth strategy, based on three pillars: broadening the offer of wines linked to the territory

and techniques of the Triveneto region, including through acquisitions; the structural growth through the strengthening of its position in the numerous markets where it is a key player; achieving increasing direct contact with the final consumer (including through the Masi Wine Experience project), thus attaining higher standing for its internationally well-known brand.

The alphanumeric code for the shares is "MASI" and the ISIN code is IT0004125677. The minimum tradable amount is 250 shares. The Nomad and Specialist for the company is Equita Sim S.p.A.

ANNEXES

  • Reclassified consolidated profit and loss account
  • Reclassified consolidated balance sheet
  • Reclassified consolidated cash flow statement

Note: the information relating to 2016 and 2015 has been prepared according to the accounting principles set out by the Consiglio nazionale dei Dottori Commercialisti ed Esperti Contabili (the Italian association of chartered accounts), revised, updated and supplemented by the OIC (Italian Accounting Board) and, where these are lacking, the accounting principles recommended by the IASB as recalled by Consob. The data relating to the 2015 financial year has been subject to a full audit, whereas the information relating to the first half of 2016 and the first half of 2015 has been subject to a limited audit. The profit and loss account, the balance sheet and the cash flow statement herewith attached have been reclassified according to a format that is normally used by management and investors to evaluate the results of the Group. These reclassified financial statements are not aligned with the reporting standards required by the reference accounting principles, and must not therefore be seen as substitutes for the latter. Nevertheless, since the content they show is the same, these can easily be reconciled to the financial statements shown in the formats provided for by the reference accounting principles.

For further information:

Masi Agricola S.p.A.

Investor Relations Federico Girotto Phone: +39 045 6832511 Fax: +39 045 6832535 Email: [email protected]

Finance Press Office

Close to Media Luca Manzato, Adriana Liguori Phone: +39 02 70006237 Fax: +39 02 89694809 Email: [email protected] [email protected]

Nomad and Specialist EQUITA SIM S.p.A. Roberto Borsato Phone: +39 02 6204 1 Fax: +39 02 2900 5805 Email: [email protected]

Masi Agricola S.p.A. Press Office Elisa Venturini Phone: +39 045 6832511 Mob.: +39 335 7590837 Email: [email protected] www.masi.it

RECLASSIFIED CONSOLIDATED PROFIT AND LOSS ACCOUNT

(in thousands of euro) H1-2016 H1-2015 Year 2015
Revenue from sales and services 29,903 27,476 60,873
Costs for raw materials and consumables (14,010) (10,887) (18,595)
Change in inventory of semi-finished and finished goods and 4,518 1,719 (2,936)
products under construction
Change in inventory of raw materials and consumables 151 642 386
Costs for raw materials and consumables, net (9,341) (8,526) (21,145)
Gross margin 20,562 18,950 39,728
Gross Margin % 69% 69% 65%
Costs for services and leases (9,255) (8,658) (18,775)
Staff costs (3,740) (3,605) (6,547)
Other operating costs (160) (161) (441)
Other revenue and income 616 996 2,868
EBITDA (*) 8,023 7,522 16,833
EBITDA Margin (**) 27% 27% 28%
Depreciation, amortisation and write-downs (2,363) (2,340) (5,370)
EBIT (***) 5,660 5,182 11,463
EBIT Margin (****) 19% 19% 19%
Total financial income and expenses 463 (151) (1,256)
Total extraordinary items 2 (7) (645)
Profit before tax 6,125 5,024 9,562
Income tax for the period, current and deferred (2,210) (1,905) (3,383)
Profit for the period 3,915 3,119 6,179
Attributable to third parties (30) (25) (16)
Attributable to the Group 3,945 3,144 6,195
% Profit for the period / Revenue 13% 11% 10%

(*) EBITDA indicates the result before financial expenses, taxes, amortisation/depreciation of fixed assets, write-down of receivables, allocations to the provisions for risks and charges and extraordinary items. EBITDA is therefore the result from operations before policy choices regarding amortisation/depreciation and the assessment of the collectability of trade receivables. EBITDA thus defined is the indicator used by the Company's directors to monitor and assess the Company's operating performance. EBITDA is not identified as an accounting measure under Italian accounting principles and so must not be considered an alternative measure to assess the trend in the Company's operating results. Since the composition of EBITDA is not regulated by the reference accounting principles, the criterion applied by the Company for its measurement may not be the same as that adopted by other companies and therefore may not be comparable with them.

(**) EBITDA Margin is calculated by the Group as the ratio of EBITDA to Revenue from sales and services.

(***) EBIT indicates the result before financial expenses, extraordinary items and taxes for the period. EBIT is therefore the result of operations before the remuneration of both own and third-party sources of financing. EBIT thus defined is the indicator used by the Company's directors to monitor and assess the Company's operating performance. EBIT is not identified as an accounting measure under Italian accounting principles and so must not be considered an alternative measure to assess the trend in the Company's operating results. Since the composition of EBIT is not regulated by the reference accounting principles, the criterion applied by the Company for its measurement may not be the same as that adopted by other companies and therefore may not be comparable with them.

(****) EBIT Margin is calculated by the Group as the ratio of EBIT to Revenue from sales and services.

RECLASSIFIED CONSOLIDATED BALANCE SHEET

(in thousands of euro) 30.06.2016 31.12.2015 Change 30.06.2015
Intangible fixed assets 17,298 18,495 (1,197) 17,411
Tangible fixed assets 45,759 44,812 947 44,278
Financial fixed assets 908 810 98 816
Net fixed assets 63,965 64,117 (152) 62,505
Trade receivables 12,162 13,517 (1,355) 12,027
Inventory 36,671 31,199 5,472 35,268
Trade payables (6,489) (8,899) 2,410 (7,173)
Net operating working capital 42,344 35,817 6,527 40,122
Other assets 4,479 6,354 (1,875) 3,469
Other liabilities (2,544) (2,435) (109) (3,859)
Net working capital 44,279 39,736 4,543 39,732
Provisions for risks and charges (748) (1,055) 307 (1,245)
Provision for employee (767) (764) (3) (824)
severance indemnities
Deferred/(prepaid) taxes (129) 30 (159) (75)
Net invested capital 106,600 102,064 4,536 100,093
Net financial position 748 (3,091) 3,839 (2,762)
Consolidated net equity 105,852 105,155 697 102,855
Total sources of financing 106,600 102,064 4,536 100,093

RECLASSIFIED CONSOLIDATED CASH FLOW STATEMENT

(in thousands of euro) H1-2016 H1-2015 Year
2015
Net profit 3,915 3,119 6,179
Depreciation, amortisation and write-downs of non-current assets 2,363 2,162 4,911
Net gains on sale from disposal of fixed assets 0 (7) 0
Other adjustments (taxes, interest expense, dividends received,
provisions made, other non-monetary adjustments, etc.)
(504) 374 (1,076)
5,774 5,648 10,014
Change in net working capital (4,543) (331) 1,208
Cash flow from operating activities 1,231 5,317 11,222
Net investments (2,176) (3,937) (8,262)
Free cash flow (945) 1,380 2,960
Share capital increases 19,996 19,996
Dividends (2,894) (1,251)
Change in net financial position (3,839) 21,376 21,705
Opening net financial position 3,091 (18,614) (18,614)
Closing net financial position (748) 2,762 3,091

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