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SalMar ASA

Earnings Release Aug 24, 2023

3731_rns_2023-08-24_8d309851-08fa-407c-892f-4e5c10d02cc9.html

Earnings Release

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SalMar - Delivering strong results and reaching significant milestones in execution of growth strategy

SalMar - Delivering strong results and reaching significant milestones in execution of growth strategy

Limited supply of Atlantic salmon, coupled with robust demand, led to another

quarter with high salmon prices, and in turn strong quarterly results.

* Operational EBIT for the group was NOK 1,745 million in Q2 2023. Total

harvest was 44,300 tonnes. Operational EBIT per kg was NOK 39.4. Operational

EBIT for Norway alone was NOK 1,790 million and operational EBIT per kg was

NOK 40.5.

* The Fish Farming Central Norway segment continued its solid operational

performance, partly offset by cost levels being impacted by one-off costs.

Fish Farming Northern Norway reported strong quarterly results with lower

cost level.

* Sales and Industry continued its solid operational performance, demonstrated

by its efficient management of harvesting and processing facilities and good

disposal of volume to the market. The contract share was 25 per cent, with

negative contribution.

* As anticipated, Icelandic Salmon harvested limited volume during the second

quarter 2023 in order to optimize biological performance.

* SalMar Aker Ocean's Ocean Farm 1 started its third production cycle early

May 2023 and expect harvest early 2024, according to plan.

* For Scottish Sea Farms, the results were weak, affected by biological

challenges.

* SalMar keeps its volume guiding for 2023 in Norway and Iceland unchanged.

The volume guidance for 2023 for Scottish Sea Farms is reduced to 27,000

tonnes.

* Resource rent tax in Norway has been included with a material implementation

effect.

In the first half of 2023, following successful transactions and ongoing

integration of NTS, NRS and SalmoNor, SalMar has taken significant steps to

further fortify its position as a leading producer of sustainable salmon.

* Arctic Offshore Farming started production July and with Ocean Farm 1 two

offshore facilities are in operation.

* SalMar is also increasing its smolt capacity with first batch of roe being

installed at the new smolt facility, Tjuin, during the summer.

* In August, Goldman Sachs Asset Management completed the acquisition of

72.11 per cent of the shares in Frøy ASA from NTS, SalMar's wholly owned

subsidiary, for NOK 4.8 billion in cash consideration.

* Also in August, SalMar further strengthened its balance sheet and financial

flexibility by entering unsecured credit facilities agreement, totalling NOK

16 billion.

* Board of SalMar propose to cancel 13.1 million treasury shares. Notice to

extraordinary general meeting will be sent at a later point of time.

Comments

As one of the world's leading producers of Atlantic Salmon, it is no coincident

that SalMar presents its report for the second quarter and first half of 2023 at

Aqua Nor, the international aquaculture conference in Trondheim, Norway, today.

"We are reporting strong performance, largely in with our expectations, and good

progress in our ongoing efforts to integrate business from NRS, NTS and

SalmoNor. We have recently signed a refinancing agreement at competitive terms

and strengthened our balance sheet through the sale of shares in Frøy, thereby

creating an even stronger foundation for further growth," said Frode Arntsen,

CEO of SalMar.

Over the past few years, the company has made significant investments along its

entire value chain. SalMar operates innovative RAS smolt facilities, coastal

farming units, offshore units and has several state-of-the-art plants onshore

for harvesting and processing of salmon.

"We clearly state our ambition to continue to grow sustainably and create value

for society and for our shareholders. How soon and how much depends to a large

degree on the effects of the resource rent tax which has been introduced in

Norway. According to our preliminary calculations, the implementation effect

alone amounts to NOK 2,3 billion," Mr. Arntsen said.

SalMar strongly opposes the resource rent tax model and level, and believes the

arguments outlined in the company's consultation response in January 2023 still

holds. The company will continue to argue for a review of the tax system and tax

level for Norwegian aquaculture through close and fact-based dialogue with

authorities and decision-makers. SalMar is open to legal steps in due course.

Outlook

SalMar keeps volume guidance for 2023 unchanged at 243,000 tonnes in Norway and

16,000 tonnes in Iceland. For Scottish Sea Farms the volume guidance is reduced

to 27,000 tonnes.

In Norway, SalMar expects significantly higher volume and similar cost level in

the third quarter 2023 compared to the second quarter 2023. And also higher

volume in Iceland.

For the third quarter 2023, the contract rate in Norway is expected to be around

15 per cent. For the full year of 2023, it is expected to be 16 per cent.

The complete report and presentation for the second quarter and first half of

2023 is attached.

SalMar's CEO Frode Arntsen and CFO Ulrik Steinvik will present the company's

results at Aqua Nor today at 9am CEST, in the Mendelsohn conference room in

Trondheim Spektrum. The presentation will also be available on webcast on

www.salmar.no (http://www.salmar.no).

Capital Markets Day 2023

SalMar will provide more insight into the group's strategic plans at the capital

market day 2023. The event takes place on 6-7 September in Tromsø and Senja.

Visit our website for more information: https://www.salmar.no/investor/capital-

markets-day/

For further information, please contact:

Frode Arntsen, CEO

Tel: +47 482 06 665

Email: [email protected]

Ulrik Steinvik, CFO

Tel: +47 900 84 538

Email: [email protected]

Håkon Husby, Head of Investor Relations

Tlf: +47 936 30 449

Email: [email protected]

About SalMar

SalMar is one of the world's largest and most efficient producers of salmon. The

Group has farming operations in Central Norway, Northern Norway and Iceland, as

well as substantial harvesting and secondary processing operations. In addition,

the company is operating within offshore aquaculture through the company SalMar

Aker Ocean and SalMar owns 50% of the shares in Scottish Sea Farms Ltd.

See www.salmar.no for more information about the company.

This information is subject to the disclosure requirements stipulated in section

5-12 of the Norwegian Securities Trading Act.

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