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Aerostar S.A.

Quarterly Report May 12, 2017

2323_mda_2017-05-12_05452c5f-c024-42ba-8334-d588c29125aa.pdf

Quarterly Report

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Quarterly Report on 31.03.2017

according to Annex 31 to Regulation no. 1/2006 with subsequent modifications regarding the issuers and operations with securities

Date of the report: 31.03.2017

Name of the company: S.C. AEROSTAR S.A. BACAU

Registered headquarters: 9 Condorilor St.

Telephone number: 0234-575070

Sole registration number: 950531

Bacau Trade Register Number: J04/1137/1991

Share capital subscribed and paid: 48.728.784 lei

Regular market on which the issued shares are traded: BUCHAREST STOCK EXCHANGE (symbol "ARS")

CONTENTS

  • Report of the Board of Directors for 3 months 2017
  • Economic & Financial Indicators
  • Individual Financial Statements

INTRODUCTORY DATA

The purpose of this interim report of the Board of Directors of AEROSTAR S.A. Bacau is to inform the investors with reference to the modifications in the position and performance of the company, which took place in the time period January-March 2017.

According to the common practice, the financial statements prepared for the date of 31 March 2017 are not accompanied by the report of the independent financial auditor.

The individual financial statements prepared for 31 March 2017 were audited by the internal auditor of the company AEROSTAR SA Bacau.

MAIN EVENTS DURING THE TIMEPERIOD JANUARY-MARCH 2017

Synthesis/ Relevant Data 3 months 2017

MU 31.03.2017 31.03.2016
Registered Capital Thousand lei 48.729 48.729
Turnover Thousand lei 74.803 81.132

Export sales
Thousand lei 67.934 74.759
Expenses for Investments Thousand lei 3.040 4.001
Actual
No of Employees,
of which: no. 2.158 1.977

Own employees
no. 1.880 1.779

Employees attracted by
no. 278 198
temporary manpower agent
Gross Profit Thousand lei 14.051 19.613
Net Profit Thousand lei 11.065 16.693
General Liquidity - 4,39 4,33

"AEROSTAR" SHARES

Stock Exchange Symbol
"ARS"
31.03.2017 31.03.2016
Number of shares 152.277.450 152.277.450
Market value per share at the end of the period
(lei)
3,440 2,660
Stock Exchange Capitalization
(lei)
523.834.428 405.058.017
Trading price during the period
(minimum level /maximum level) (lei)
3,25 / 3,56 2,24 / 2,79

AEROSTAR BUSINESS

During the first quarter 2017 the sales of AEROSTAR S.A. were in amount of 74.803 thousand lei, of which 67.934 thousand lei from export sales, to a wide diversity of customers, in a large number of different production programmes.

The comparative evolution of sales on products and services:

Aerostar sales were made on a global market of wide geographical spread both in the civil and defence fileds of activity.

INVESTMENTS

The expenses for investments made in the timeperiod January-February 2017 amounted a total of 3.040 thousand lei, fully funded from Aerostar funds.

From this amount, 2.745 thousand lei was spent for the acquisition of technological equipment, hardware, measurement and control equipment, installations, for the completion of certain fitting-out improvement and modernizations of the work spaces for improved comfort of the employees (cafeteria, lockers rooms, etc) started during the previous year, 131 thousand lei for the acquisition of software licenses and 164 thousand lei for the development, further on, of the production management IT system.

AEROSTAR AS AN EMPLOYER

During the first quarter 2017 in Aerostar there was an actual number of 2.158 employees, of whom 278 were attracted and made available by AIRPRO CONSULT S.R.L., which acts on the market as a temporary manpower agent.

AEROSTAR continued with the performance of professional development programmes for the employees by professional formation programmes.

AEROSTAR performs training for the employees in skills and competences which are not provided otherwise on the labour market.

During the first 3 months of the year 2017, a number of 850 employees attended various professional formation programmes.

The expenses with professional formation of the employees during the first quarter 2017 were in amount of 322 thousand lei.

The average union membership rate during the first quarter 2017 was 77,31%.

On the date of 22 March 2017 the negotiations were ended for a new collective labour agreement valid from 01 April 2017 to 31 March 2019.

QUALITY AND ENVIRONMENT

Aspects related to the Quality and Environment Management System

During the first three months of this year, Aerostar maintained the certifications and approvals obtained from the certification bodies, from the customers or from other regulatory bodies.

Regarding the quality system, a monitoring audit was performed in Aerostar by the Romanian Civil Aeronautical Authority with a view to maintain the Part 145 approval, while other audits were performed by the customers.

Regarding the environment, an inspection was performed by the Environment Guard on the conformance with the Integrated Environment Authorization and for the validation audit to confirm the number of greenhouse effect gas (GES) certificates corresponding to the year 2016. At the same time, the certificates were handed in, to provide for the compliance with the applicable legislation in force.

Also, the procedure was initiated to renew the Integrated Environment Authorization and the revised GES Authorization 2013-2020 was obtained.

IMPORTANT EVENT AFTER THE REPORTING PERIOD

METHOD AND PERIOD FOR THE DISTRIBUTION OF THE DIVIDENDS FROM THE PROFIT OF THE YEAR 2016

In the general meeting of the shareholders held on 20 April 2017, AEROSTAR's shareholders approved the distribution of the net profit of the year 2016, that is the amount of 56.471.594,73 lei, as follows:

  • o Distribution as legal reserve of the reinvested profit, in amount of 9.094.374,24 lei
  • o Distribution as staturory reserve for the working capital, in amount of 33.672.250,49 lei
  • o Distribution as dividends, the amount of 13.704.970,0 lei and set a gross dividend per share of 0,09 lei, corresponding to a share with the nominal value of 0,32 lei
  • o Set the date for the payment of the dividends on 20 September 2017.

The distribution of the dividends for AEROSTAR's shareholders for the year 2016 will be made in accordance with the legal provisions applicable.

The costs for the distribution will be charged from each shareholder's net dividend.

FINANCIAL POSITION AND PERFORMANCE OF AEROSTAR S.A. IN THE TIME PERIOD JANUARY- MARCH 2017

Financial Position

31 March 2017 31 December 2016
ASSETS
Immobilized Assets
Tangible Immobilizations 143.184 146.007
Intangible Immobilizations 1.735 1.689
Investment
Property
6.361 6.499
Financial Immobilizations 200 202
Total Immobilized Assets 151.480 154.397
Circulating Assets
Inventories 66.568 50.272
Commercial Receivables and other receivables 53.396 42.749
Cash and cash equivalent 153.392 163.153
Total Circulating Assets 273.356 256.174
Expenses in advance 1.146 521
Total Assets 425.982 411.092
COMPANY CAPITALS AND DEBTS
Capital and Reserves
Registered Capital 48.729 48.729
Current Result 11.065 56.472
Result
carried forward
104.012 56.331
Other reserves 68.835 67.833
Debts /Receivables regarding the tax deferred
recognized on account of company capitals (6.539) (6.362)
Distribution of the profit of the period as legal
reserve (1.003) (9.095)
Total
Company Capitals
225.099 213.908
Long term Debts
Subsidies for investments 14.432 15.001
Revenues registered in advance 32 33
Debts regarding the deferred tax profit 4.266 3.804
Total long term debts 18.730 18.838
Long term provisions 70.625 71.448
Current Debts
Commercial debts 50.083 37.472
Debt with tax on current profit 2.398 2.215
Other currents debts 9.733 14.414
Total Current Debts 62.214 54.101
Short term provisions 49.314 52.797

Financial Position (continued)

31 March 2017 31 December 2016
Total Provisions 119.939 124.245
Total Debts 80.944 72.939
Total company capitals, debts and provisions 425.982 411.092

Performance achieved

31 March 31 March
2017 2016
Revenues from sales 74.803 81.132
Other revenues 917 517
Revenues related to the cost of inventories of
products and
production in progress
13.698 5.619
Revenues from the production of immobilizations 66 155
Total Revenues from Operations 89.484 87.423
Expenses
Expenses with materials (35.469) (34.935)
Expenses with employees' benefits (27.217) (22.285)
Expenses with amortization of immobilizations (5.965) (3.816)
Influence of adjustments related to current assets (4.191) (503)
Influence of adjustments related to provisions 4.305 3.693
Expenses related to external services (6.195) (8.179)
Other expenses (533) (568)
Total
Operational Expenses
(75.265) (66.593)
Profit from Operations 14.219 20.830
Financial Revenues 922 1.416
Financial Expenses (1.090) (2.633)
Financial Loss (168) (1.217)
Profit before tax 14.051 19.613
Tax on current profit, deferred (2.986) (2.920)
Net Profit of the Period 11.065 16.693

General Director, Finance-Accounting Director, GRIGORE FILIP DORU DAMASCHIN

Annex 30

B. ECONOMIC & FINANCIAL INDICATORS

Indicator Calculation Algorythm Result
1.
Current Liquidity Indicator
Current assets
/
4,39
Current debts
2.
Endebtness Degree Indicator
Capital
borrowed
0
/Company Capital x 100
3.
Rotation speed of customer debits
Average customer balance/ 62
Turnover
x 90
4.
Rotation speed of immobilized assets
Turnover / 0,49
Immobilized Assets

GRIGORE FILIP DORU DAMASCHIN

General Director, Finance-Accounting Director,

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