Austevoll Seafood ASA

INCOME STATEMENT (unaudited)

All figure in MNOK	Note	Q2 2023	Q2 2022	YTD 2023	YTD 2022	(audited) 2022

Operating revenue and other income		8 452	7 852	16 454	14 417	31 150
Raw material and consumable used		4 720	3 959	8 692	6 997	16 294
Salaries and personnel expenses		1 112	1 038	2 406	2 216	4 519
Operating expenses		1 214	1 302	2 345	2 207	4 556
Depreciation and amortisation		473	414	926	856	1 732
Impairment		38	0	38	-1	-1
Operating profit before fair value adjustments		895	1 139	2 048	2 141	4 051
Fair value adjustment related to biological assets		76	1 053	537	1 305	1 189
Income from associated companies		20	164	86	294	494
Operating profit and income from JV and associates (EBIT)		992	2 356	2 671	3 740	5 735
Net interest expenses		-142	-108	-258	-178	-353
Net other financial items		7	-25	12	28	45
Profit before tax		857	2 223	2 425	3 589	5 428
Income tax expenses		-193	-471	-537	-784	-1 142
Implementation effects of resource tax (aquculture)	9	-1 803	0	-1 803	0	0
Net profit		-1 139	1 752	85	2 805	4 285
Profit to non controlling interest		-534	790	20	1 327	1 795
Profit to controlling interests		-605	963	64	1 478	2 490
Earnings per share (EPS) in NOK		-3.0	4.8	0.3	7.3	12.3
Diluted EPS in NOK		-3.0	4.8	0.3	7.3	12.3
Adjusted EPS in NOK		-3.2	2.5	-0.8	4.3	9.9