AI Terminal

MODULE: AI_ANALYST
Interactive Q&A, Risk Assessment, Summarization
MODULE: DATA_EXTRACT
Excel Export, XBRL Parsing, Table Digitization
MODULE: PEER_COMP
Sector Benchmarking, Sentiment Analysis
SYSTEM ACCESS LOCKED
Authenticate / Register Log In

Afarak Group

Interim / Quarterly Report Mar 31, 2014

3302_10-q_2014-03-31_7e10b98e-a7f9-4d81-b9df-55ef58fc3a72.pdf

Interim / Quarterly Report

Open in Viewer

Opens in native device viewer

07:00 London, 09:00 Helsinki, 8 May 2014 - Afarak Group Plc ("Afarak" or "the Company") (LSE: AFRK, OMX: AFAGR) Interim Report

AFARAK GROUP PLC'S INTERIM REPORT FOR 1 JANUARY – 31 MARCH 2014

Q1 HIGHLIGHTS (January-March 2014):

  • Positive EBIT and profit for the first time since entering the mineral business in 2008
  • Revenue increased by 36.7% to EUR 43.2 (Q1/2013: 31.6) million
  • Sales from processed products increased by 47.7% to 22,146 (Q1/2013: 14,993) tonnes
  • EBITDA was EUR 3.0 (Q1/2013: 4.2) million and the EBITDA margin was 7.0% (Q1/2013: 13.2%)
  • EBIT was EUR 0.9 (Q1/2013: -2.1) million
  • Profit for the period totalled EUR 0.2 (Q1/2013: 0.0) million
  • Production increased by 70.5% to 139,084 (Q1/2013: 81,551) tonnes
  • Cash flow from operations was EUR 2.8 (Q1/2013: 8.1) million and liquid funds at 31 March were EUR 16.8 (31 March 2013: 17.5) (31 December 2013:13.8) million
  • Outlook for 2014 remain unchanged
KEY FIGURES (EUR million) Q1/14 Q1/13 Change FY2013
Revenue 43.2 31.6 36.7% 135.5
EBITDA 3.0 4.2 -28.0% 14.0
EBITDA margin 7.0% 13.2% 10.4%
EBIT 0.9 -2.1 -8.0
EBIT margin 2.1% -6.5% -5.9%
Earnings before taxes 1.2 -2.7 -11.2
Earnings margin 2.7% -8.7% -8.2%
Profit 0.2 0.0 -4.4
Earnings per share, basic, EUR 0.00 0.00 -0.02

Commenting on the first quarter results, Danko Koncar, CEO, said:

"The Group's revenue during the period was strong with a substantial increase of 48% in sales volumes of processed material when compared to the same quarter last year. Despite this increase we have experienced difficult market conditions with lower prices and a weak US dollar impacting conversion of revenue and results from operations.

Processing volumes improved in the first quarter when compared to the equivalent period last year as a result of having both EWW and Mogale Alloys in full operation during this period. Mining sales and production volumes were also higher when compared to the same period last year due to the fact that Mecklenburg was not yet in operation in the first quarter of 2013.

The ferrochrome market remains difficult to predict with some signs of recovery during the period. In the longer term we believe that ferrochrome, particularly the speciality and super alloys segment, will again be in high demand. We continue evaluating different initiatives that could strengthen our position and provide new growth opportunities. Our focus remains on generating cash and increasing profits.

Finally, I'm pleased to announce that we have achieved positive EBIT and profit for the first time from the mineral business since entering the sector.

2014 OUTLOOK

The global economic outlook is showing signs of recovery with western industrial nations issuing positive economic indicators. Demand for commodities is also showing recovery with increase in demand for speciality alloys in United States. The ferroalloy market is expected to continue the positive trend of 2013 during which consumption reached record levels. To date, however, pricing has not responded to the increased demand. The Group continues to be prepared for significant price fluctuations and will continue to adapt its production levels accordingly. At Mogale Alloys, part of the FerroAlloys division, the Company expects to start production of medium carbon ferrochrome during the third quarter of 2014, which is expected to have a positive impact on our profit margins. In the Speciality Alloys division we are expecting to see an increase in our raw materials cost due to current market conditions. As a result the Group expects its financial performance for the full year 2014 to marginally improve compared to 2013.

Fluctuations of exchange rates between the Euro, the South African Rand, the Turkish Lira and the US Dollar can significantly impact the Company's financial performance.

Disclosure procedure

Afarak follows the disclosure procedure enabled by Disclosure obligation of the issuer (7/2013) published by the Finnish Financial Supervision Authority, and hereby publishes its Q1/2014 interim report enclosed to this stock exchange release. The Interim Report is attached to this release and is also available on the Company's website at www.afarakgroup.com.

AFARAK GROUP PLC Danko Koncar CEO

For additional information, please contact:

Afarak Group Plc Danko Koncar, CEO, +44 (0)20 7376 1175, [email protected]

Investec Bank Plc Jeremy Wrathall, +44 (0)20 7597 5970

Financial reports and other investor information are available on the Company's website: www.afarakgroup.com.

Afarak Group is a chrome mining and minerals producer focused on delivering sustainable growth with a speciality alloys business in southern Europe and a ferroalloys business in southern Africa. The Company is listed on NASDAQ OMX Helsinki (AFAGR) and the Main Market of the London Stock Exchange (AFRK). www.afarakgroup.com

Distribution: NASDAQ OMX Helsinki London Stock Exchange main media www.afarakgroup.com

AFARAK GROUP PLC: Q1 INTERIM REPORT FOR 1 JANUARY – 31 MARCH 2014

This Interim Report is prepared in accordance with the IAS 34 standard and is unaudited. All the corresponding comparable figures of 2013 are presented in brackets, unless otherwise explicitly stated.

SALES

Sales from processing:

Tonnes Q1/14 Q1/13 FY2013
Processing, Speciality Alloys 6,822 5,662 21,516
Processing, FerroAlloys 15,324 9,330 41,110
Processing, Total 22,146 14,993 62,626

The Group's sales from processing, which include all the products produced at the Mogale Alloys and Elektrowerk Weisweiler GmbH processing plants, were 22,146 (Q1/2013: 14,993) tonnes, an increase of 47.7% compared to the equivalent period in 2013. This increase is attributable to more demand in both Speciality Alloys and FerroAlloys segments. However, average sales prices were lower during this quarter when compare to the same period last year. The increase in the FerroAlloy segment volumes in 2014 was due to the fact that Mogale Alloys operated at normal levels during this period, in the same period last year sales volumes in this segment were reduced by the participation in Eskom's electricity buyback program.

AFARAK GROUP'S FINANCIAL PERFORMANCE

REVENUE AND PROFITABILITY

EUR million Q1/14 Q1/13 Change FY2013
Revenue 43.2 31.6 36.6% 135.5
EBITDA 3.0 4.2 -28.0% 14.0
EBITDA margin 7.0% 13.2% 10.4%
EBIT 0.9 -2.1 -8.0
EBIT margin 2.1% -6.5% -5.9%
Profit 0.2 0.0 -4.4

Revenue for the first quarter 2014 increased by 36.6% to EUR 43.2 (31.6) million compared to the equivalent period in 2013. This increase in revenue was mainly attributable to the increase in sales volumes in both Speciality Alloys and FerroAlloys segments. EBITDA for the first quarter 2014 decreased compared to the equivalent period in 2013 to EUR 3.0 (4.2) million. This was mainly attributable to lower sales prices and increased production cost in the Speciality Alloys segment. As the majority of our products are traded in US dollars the Group's revenue was also negatively effected on conversion due to weakening of the US dollar. Weakening of the South African Rand on the other hand positively effected the Group's results as it helped reduce production costs in South Africa. EBITDA was also negatively affected by EUR -0.1 (-1.8) million as the joint venture share of profits includes net financial expenses. EBIT for the first quarter 2014 improved to EUR 0.9 (-2.1) million, this improvement is an effect of having lower IFRS depreciation in 2014.

Earnings per share was EUR 0.00 (0.00).

BALANCE SHEET, CASH FLOW AND FINANCING

The Group's liquidity, as at 31 March 2014, was EUR 16.8 (17.5) (31 December 2013: 13.8) million. Operating cash flow in the first quarter was EUR 2.8 (8.1) million. Afarak's gearing at the end of the first quarter was -7.9% (-7.3%) (31 December 2013: -6.4%). Net interest-bearing debt was EUR -15.2 (-15.2) (31 December 2013: -12.3) million.

Total assets on 31 March were EUR 286.8 (299.3) (31 December 2013: 277.9) million. The equity ratio was 67.4% (70.0%) (31 December 2013: 68.5%).

INVESTMENTS, ACQUISITIONS AND DIVESTMENTS

Capital expenditure for the first quarter 2014 totalled EUR 2.4 (3.8) million which relates primarily to the payments made in relation to ferroalloy refining and granulation equipment at Mogale Alloys as well as sustaining capital expenditure at the Speciality Alloys segment.

PERSONNEL

At the end of the first quarter 2014, Afarak had 767 (765) employees. The average number of employees during the first quarter of 2014 was 770 (758).

Number of employees by segment *:

31.3.2014 31.3.2013 Change 31.12.2013
Speciality Alloys 430 421 2.1% 443
FerroAlloys 333 336 -0.9% 333
Other operations 4 8 -50% 3
Group total 767 765 0.3% 779

*Including personnel of joint ventures.

SAFETY, HEALTH AND SUSTAINABLE DEVELOPMENT

The Group's target was to introduce standardised health, safety and environmental policies and procedures across the Group's operations and continue its programme focused on pro-active safety and environmental measurements as part of its aim to achieve "Zero Harm". This standardisation process was finalised in 2013.

In the first quarter of 2014 the results obtained in decreasing the lost time injury frequency improved when compared to 2013 with only minor incidents reported. Afarak continues all efforts, including training, to further improve the safety performance.

Afarak aims to conduct its business in a sustainable way and to preserve the environment by minimising the environmental impact of its operations. The Group has programmes on all sites to monitor and address its impact on the environment.

Our aim is to guarantee our employees a safe working place and minimum impact towards the environment.

SEGMENT PERFORMANCE

SPECIALITY ALLOYS BUSINESS

The Speciality Alloys business consists of Türk Maadin Şirketi A.S ("TMS"), the mining and beneficiation operation in Turkey, and Elektrowerk Weisweiler GmbH ("EWW"), the chromite concentrate processing plant in Germany. TMS supplies EWW with high quality chromite concentrate which produces speciality products including Specialised Low Carbon and Ultra Low Carbon Ferrochrome. Excess chrome ore from TMS is exported.

Production:

Tonnes Q1/14 Q1/13 Change FY2013
Mining* 19,694 16,249 21,2% 70,988
Processing 8,189 6,975 17,4% 23,242

* Including both chromite concentrate and lumpy ore production

Production increased to 27,883 (23,224) tonnes for the first quarter 2014, compared to the equivalent period in 2013 due to an increase in demand for speciality alloys material during the quarter. Mining operations at TMS operated at normal levels compared to the same quarter last year where TMS had lower production due to shutdown for maintenance and gallery preparation in one of the mines.

EUR million Q1/14 Q1/13 Change FY2013
Revenue 22.1 18.2 21% 74.5
EBITDA 1.0 3.0 9.0
EBITDA margin 4.5% 16.3% 12.1%
EBIT 0.3 -0.6 -6.1
EBIT margin 1.5% -3.4% -8.2%

Revenue for the first quarter increased by 21% to EUR 22.1 (18.2) million and EBITDA decreased by 66.3% to EUR 1.0 (3.0) million compared to the equivalent period in 2013. The increase in revenue was mainly due to higher sales volumes. Despite the improvement in revenue EBITDA was negatively affected by lower sales prices; a weaker US dollar rate on conversion of revenue; and increase in raw material costs.

As at 31 March 2014, the business had 430 (421) employees.

FERROALLOYS BUSINESS

The FerroAlloys business consists of the processing plant Mogale Alloys and the joint ventures Stellite mine and Mecklenburg mine in South Africa. The business produces chrome ore, Charge Chrome and Silico Manganese for sale to global markets.

Production:

Tonnes Q1/14 Q1/13 Change FY2013
Mining* 90,567 53,707 68,6% 425,585
Processing 20,634 4,620 346.6% 48,463

* Including both chromite concentrate and lumpy ore production by the joint ventures

Production in this segment increased substantially to 111,201 (58,327) tonnes in the first quarter of 2014 when compared to the same period in 2013. The production at the Stellite mine and Mecklenburg mine continued at a slower pace from the previous quarter with an average monthly production of 30,000 tonnes, this was mainly due to heavy rain in March which slowed production. Mogale Alloys operated at normal levels having all furnaces in procution during this period, as opposed to the same period last year where production was impacted by the decision to participate in Eskom's electricity buyback program.

EUR million Q1/14 Q1/13 Change FY2013
Revenue* 21.1 13.4 57.9% 61.0
EBITDA 2.3 3.6 8.8
EBITDA margin 11.1% 27.0% 14.4%
EBIT 0.9 1.8 2.0
EBIT margin 4.4% 13.2% 3.3%

* Revenue of the joint ventures is not included in the Group's revenue

Revenue for the first quarter improved to EUR 21.1 (13.4) million compared to the equivalent period in 2013, representing an increase of 57.9%. The increase in revenue was mainly due to the increase in ferrochrome sales volumes as a result of having Mogale operating at normal levels during the period. EBITDA for the first quarter decreased to EUR 2.3 (3.6) million as a result of not participating in the Eskom electricity buyback program. EBITDA was negatively affected by EUR -0.1 (-1.8) million as the joint venture share of profits includes net financial expenses. EBITDA margin in this segment improved when compared to the last two quarters of 2013.

The share of profit from joint ventures is made up as follows:

EUR million Q1/14 Q1/13 Change FY2013
Revenue 2.9 0.7 335.9% 9.5
EBITDA 0.3 -0.2 0.9
EBITDA margin 11.7% -25.0% 9.8%
EBIT 0.0 -0.3 -0.2
EBIT margin 1.7% -50.6% -1.8%
Financial income
and expense
-0.2 -1.5 -2.3
Profit for the
period
-0.1 -1.8 -2.3

Afarak's share of joint ventures revenue for the first quarter improved to EUR 2.9 (0.7) million compared to the equivalent period in 2013, representing an increase of 335.9%. The increase in revenue was mainly due to the increased sales volumes of the Mecklenburg mine material. EBITDA for the first quarter increased to EUR 0.3 (-0.2) million. The increase in sales volumes contributed to improve the EBITDA for this quarter when compared to the equivalent period in 2013.

As at 31 March 2014, the business had 333 (336) employees.

GLOBAL MARKET

STAINLESS STEEL MARKET

The Worldwide total crude stainless steel output in 2013 reached an all time high of 37.3 million tonnes, increasing by 7.8% year-on-year with the positive trend continuing in the first quarter of 2014. The indication is that global production will grow by a further 3.5% - 4% in 2014, to reach a new record of 39.5 million tonnes, and could possibly reach 40 million tonnes production depending on market demand.

Although China's stainless steel output climbed more quickly than had been predicted in 2013, to total almost 19 million tonnes, the growth rate is expected to slow in 2014 with increasing costs, logistic, power and labour already observable in the period. China's forecast outturn is still expected to reach 19.75 million tonnes, representing around half of worldwide stainless steel production. While there are signs of economic recovery in Europe, producers in the region have lost additional global market share to Asian imports, particularly in Southern Europe. The substantial increase from Taiwanese and Chinese stainless steel producers to the EU has caused Eurofer to initiate anti-dumping investigations against these two areas, however it is uncertain whether the EU Commission will act on Eurofer's arguments.

EU output in 2013 declined by 4%, year-on-year, to less than 7.2 million tonnes. A moderate recovery is anticipated in 2014, where the first quarter is showing a positive trend. The European stainless steel market had a good start in 2014 and the industry consensus is that this will continue in the coming months. Early macroeconomic indicators are positive indicating likely further expansion of the European economy. As stated above the European stainless steel demand is expected to grow by 3 - 4% in 2014 driven by positive developments in most major end-use segments. Re-stocking at distributors fuelled demand in the first quarter, but this is only likely to continue if nickel prices continue to increase.

Production in the United States grew more than previous forecasts, to just over 2 million tonnes in 2013, however, the outturn this year is expected to remain at a similar level. Japanese stainless steel making showed modest annual growth of 1.2%, in 2013, and continues to be strong in the first quarter of 2014. Production is expected to increase by 4% to a total of 3.3 million tonnes in 2014. Output in South Korea is expected to turn around, with a 3% year-on-year increase this year, following the small drop last year. 2013 production in Taiwan decreased by 25,000 tonnes last year (3.2%) to 756,250 tonnes, however the outturn in 2014 is forecasted to be close to 2012 figures.

FERROCHROME

World ferrochrome consumption in 2013 was confirmed to be a record 11 Million tonnes, an increase of 6% on 2012, with Chinese consumption growing 13% and the rest of the world by 3.2%.

The ferrochrome market started strong in the first quarter of 2014, with good demand in quantity, but ferrochrome prices continued to be low, especially for the South African Charge Chrome. South African ferrochrome benchmark prices in Europe increased to US\$1.18/lb Cr, from the last quarter of 2013 US\$ 1,125/lb Cr. Japanese prices maintained their usual spread of around +8 USc/lb Cr over European prices, at US\$1.26/lb Cr in the first quarter of 2014.

In the same period Chinese domestic spot high-carbon ferrochrome prices wereUS¢86-87/lb, but suffered towards the end of the quarter, dropping as low as US¢82-84/lb Cr, due to pressure from the Stainless Steel industry, caused by a decline in the Chinese Purchasing Manager Index (PMI) which dipped below 50 points, and also increases in Nickel and Molybdenum prices.

Recent reviews of the global ferrochrome market have revealed a mood of cautious optimism, a belief that the bottom of the business cycle had been passed and that sales volumes and prices may start to increase this year, especially in the speciality grades produced by Afarak. While that belief persists with increased sales volumes during this quarter, we are still waiting for the associated price increases.

In Europe distributors and end-users were sufficiently optimistic to rebuild their, admittedly, depleted inventories at the beginning of the year. However, while participants in some sectors and some countries report improved activity, there has been some good upturn in underlying demand and orders on the mills have been good, but prices are yet to improve as expected.

During this quarter we saw encouraging signs from consuming industries due to new infrastructure projects and investments within the manufacturing industry which have been on hold for several years, as a result our after-sales support increased by way of securing additional volumes on current contract.

Notwithstanding the disappointing price levels described above, we still believe that the ferrochrome market will move in a positive direction in the near future. Economic indicators continue to suggest an upturn in real demand. Consequently, producers should be able to maintain basis values, where applicable, at higher levels during the first half of 2014 than in the previous years. Still there is a need for high efficiency and improved performance material, which will support the future demand for speciality alloys.

UNALLOCATED ITEMS

For the first quarter of 2014, the EBITDA from unallocated items was EUR -0.3 (-2.4) million including a EUR 0.0 (1.0) million non-cash expense for the share-based payments. The improvement in EBITDA was mainly due to a one-off restructuring charge in the first quarter of 2013.

LITIGATION

On 27 March 2014, Afarak announced that the Company has been served a notice of arbitration by Chinese Suzhou Kaiyuan Chemical Co. Ltd ("Suzhou"). According to the Company's announcement, Suzhou's claim of EUR 2.66 million relates to a chrome ore sales agreement entered into by Chromex Mining Plc ("Chromex") prior to the acquisition of Chromex by Afarak together in a joint venture with Kermas Limited. The claim has been served on Afarak's marketing arm RCS Limited and various companies which form part of the Chromex joint venture. The place of arbitration is Shanghai, China. The Company will strongly contest the claim and aims to resolve the matter as soon as possible.

EVENTS DURING THE REVIEW PERIOD

On 20 January 2014, Afarak announced that the directed share issue to Sail Resources Pte ("Sail") has been cancelled. Sail subscribed for nil shares by the deadline of 18 January 2014. Afarak had announced on 18 December 2013 that the Board of Directors had resolved to offer five million (5,000,000) new ordinary shares in the Company to Sail at a subscription price of EUR 0.45 per share. The Company had a subscription commitment from Sail according to which Sail would subscribe for all the offered shares.

EVENTS SINCE THE END OF THE REVIEW PERIOD

On 3 April 2014, Afarak announced that on 2 April 2014 it had received a flagging notification in accordance with Chapter 9, Section 5 of the Finnish Securities Markets Act from Finaline Business Limited ("Finaline"), a company incorporated and existing under the laws of British Virgin Islands, regarding the shares of Afarak. In accordance with the flagging notification, Finaline has completed a sale of 27,000,000 shares in Afarak Group Plc. The transaction has resulted in Finaline decreasing below 5 and 10 per cent and becoming a 0 per cent holder of the shares and voting rights in Afarak.

On 3 April 2014, Afarak announced that on 3 April 2014 it had received a flagging notification in accordance with Chapter 9, Section 5 of the Finnish Securities Markets Act from Hino Resources Co. Ltd ("Hino"), a company incorporated and existing under the laws of Hong Kong, regarding the shares of Afarak. In accordance with the flagging notification, Hino has completed an acquisition of shares in Afarak Group Plc and the transaction has resulted in Hino increasing above 10 and 15 per cent and becoming a 19.27 per cent holder of the shares and voting rights in Afarak.

On 11 April 2014, Afarak announced that it has resolved to propose to the Annual General Meeting, which will be held on 8 May 2014, that a capital redemption of EUR 0.02 per share would be paid out of the paid-up unrestricted equity fund but no dividend would be distributed. This replaces the previous proposal of a capital redemption of EUR 0.01 per share, as noted in the Annual Financial Statements of the Company. Subject to shareholder approval, the capital redemption will be paid on 22 May 2014 to shareholders who are registered on the Company's shareholder register maintained by Euroclear Finland Ltd on the record date for payment, being 13 May 2014. Shares will commence trading without the right to the capital redemption payment on 9 May 2014 in London and Helsinki.

On 2 May 2014, Afarak has announced that on 1 May 2014 received a flagging notification in accordance with Chapter 9, Section 5 of the Finnish Securities Markets Act from Hino Resources Co. Ltd ("Hino"), a company incorporated and existing under the laws of Hong Kong, regarding the shares of Afarak. In accordance with the flagging notification, Hino has completed an acquisition of shares in Afarak Group Plc and the transaction has resulted in Hino increasing above 20 per cent and becoming a 21.29 per cent holder of the shares and voting rights in Afarak.

COMPANY'S SHARE

Afarak Group Plc's shares are listed on NASDAQ OMX Helsinki (AFAGR) and on the Main Market of the London Stock Exchange (AFRK).

On 31 March 2014, the registered number of Afarak Group Plc shares was 248,432,000 (248,432,000) and the share capital was EUR 23,642,049.60 (23,642,049.60).

On 31 March 2014, the Company had 4,244,717 (4,297,437) own shares in treasury, which was equivalent to 1.71% (1.73%) of the issued share capital. The total amount of shares outstanding, excluding the treasury shares held by the Company on 31 March 2014, was 244,187,283 (244,134,563).

At the beginning of the period under review, the Company's share price was EUR 0.32 on NASDAQ OMX Helsinki and GBP 0.30 on the London Stock Exchange. At the end of the review period, the share price was EUR 0.38 and GBP 0.30 respectively. During the first quarter of 2014 the Company's share price on NASDAQ OMX Helsinki ranged from EUR 0.31 to 0.39 per share and the market capitalisation, as at 31 March 2014, was EUR 94.4 (1.1.2014: 79.5) million. For the same period on the London Stock Exchange the share price range was GBP 0.30 to 0.31 per share and the market capitalisation was GBP 74.5 (1.1.2014: 74.5) million, as at 31 March 2014.

Based on the resolution at the AGM on 8 May 2013, the Board is authorised to buy-back up to a maximum of 15,000,000 of its own shares. This authorisation is valid until 8 November 2014. The Company did not carry out any share buy-backs during the first quarter of 2014.

MOST SIGNIFICANT SHORT TERM RISKS AND UNCERTAINTIES, CHANGES DURING AND AFTER THE PERIOD UNDER REVIEW

The changes in the key risks and uncertainties are set out below. Further details of the risks and uncertainties have been published in the Group's 2013 Financial Statements.

Afarak´s financial performance is dependent on the general market conditions of the mining, smelting and

minerals processing business. Global financial markets have been very volatile, exacerbated by the Eurozone crisis, and there is uncertainty as to how commodity prices will respond for the rest of 2014, which could considerably impact the Company's revenue and financial performance in 2014.

Changes in foreign exchange rates, if adverse, could have a substantial negative impact on the Group's profitability, in particular changes in US Dollar/South African Rand. In order to better manage its foreign exchange US Dollar/South African Rand exposure, the Group has entered into forward contract arrangements.

Afarak's processing operations in Germany and South Africa are intensive users of energy, primarily electricity. Fuel and energy prices globally have been characterised by volatility and cost inflation. In South Africa the majority of the electricity supply, price and availability are controlled by one entity, Eskom. Increased electricity prices and/or reduced or uncertain electricity supply or allocation may negatively impact Afarak's current operations, which could have an impact on the Group's financial performance.

2014 OUTLOOK

The global economic outlook is showing signs of recovery with western industrial nations issuing positive economic indicators. Demand for commodities is also showing recovery with increase in demand for speciality alloys in United States. The ferroalloy market is expected to continue the positive trend of 2013 during which consumption reached record levels. To date, however, pricing has not responded to the increased demand. The Group continues to be prepared for significant price fluctuations and will continue to adapt its production levels accordingly. At Mogale Alloys, part of the FerroAlloys division, the Company expects to start production of medium carbon ferrochrome during the third quarter of 2014, which is expected to have a positive impact on our profit margins. In the Speciality Alloys division we are expecting to see an increase in our raw materials cost due to current market conditions. As a result the Group expects its financial performance for the full year 2014 to marginally improve compared to 2013.

Fluctuations of exchange rates between the Euro, the South African Rand, the Turkish Lira and the US Dollar can significantly impact the Company's financial performance.

Helsinki, 8 May 2014

AFARAK GROUP PLC

BOARD OF DIRECTORS

FINANCIAL REPORTING IN 2014

Closed period Reporting date
Q2 Interim Report 2014 15.7.-14.8.2014 14 August 2014
Q3 Interim Report 2014 10.10.-10.11.2014 10 November 2014

FINANCIAL TABLES

FINANCIAL DEVELOPMENT AND ASSETS AND LIABILITIES BY SEGMENT

Q1/2014 Speciality Ferro Unallocated Eliminations Group
3 months Alloys Alloys total
EUR '000 items
Revenue 22,053 21,127 0 0 43,181
EBITDA 998 2,347 -343 0 3,002
EBIT 338 938 -350 0 927
Segment's assets 154,133 101,681 57,076 -26,096 286,794
Segment's liabilities 59,623 41,872 12,908 -20,873 93,530
Q1/2013 Speciality Ferro Unallocated Eliminations Group
3 months Alloys Alloys items total
EUR '000
Revenue 18,226 13,381 85 -76 31,617
EBITDA 2,966 3,619 -,2,414 0 4,171
EBIT -615 1,768 -2,424 0 -2,056
Segment's assets 145,930 119,554 92,696 -58,838 299,342
Segment's liabilities 85,603 47,254 13,340 -55,562 90,636
FY 2013
12 months
EUR '000
Speciality
Alloys
Ferro
Alloys
Unallocated
items
Eliminations Group
total
Revenue 74,461 61,011 342 -304 135,509
EBITDA 9,043 8,794 -3,787 -6 14,044
EBIT -6,136 2,003 -3,891 -6 -8,030
Segment's assets 143,952 97,945 69,335 -32,866 277,924
Segment's liabilities 64,684 43,172 13,069 -33,329 87,596

CONSOLIDATED INCOME STATEMENT, SUMMARY

EUR '000 Q1/14 Q1/13 FY2013
Revenue 43,181 31,617 135,509
Other operating income 364 6,038 12,936
Operating expenses -40,405 -31,665 -132,061
Depreciation and amortisation -2,075 -6,227 -22,074
Items related to associates (core) 1 1 0
Share of profit from joint ventures -139 -1,820 -2,294
Operating profit 927 -2,056 -7,984
Financial income and expense 236 -685 -3,146
Profit before tax 1,164 -2,741 -11,130
Income tax 1,008 2,709 6,728
Profit for the period 155 -32 -4,403
Profit attributable to:
Owners of the parent 180 -71 -4,252
Non-controlling interests -25 39 -151
Total 155 -32 -4,403
basic (EUR), Group total 0,00 0.00 -0.02
diluted (EUR), Group total 0,00 0.00 -0.02

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME

EUR '000 Q1/14 Q1/13 FY2013
Profit for the period 155 -32 -4,403
Other comprehensive income
Remeasurements of defined benefit pension
plans 0 0 -40
Exchange differences on
translating foreign operations 2569 -4,641 -22,206
Income tax relating to other
comprehensive income 1,820 7,741
Other comprehensive income, net of tax 2,569 -2,821 -14,505
Total comprehensive income for the period 2,724 -2,853 -18,908
Total comprehensive income attributable to:
Owners of the parent 2,756 -2,500 -17,130
Non-controlling interests -32 -352 -1,778

CONSOLIDATED STATEMENT OF FINANCIAL POSITION, SUMMARY

EUR '000 31.3.2014 31.3.2013 31.12.2013
ASSETS
Non-current assets
Investments and intangible assets
Goodwill 62,268 66,601 62,288
Investments in associates 77 78 76
Other intangible assets 21,115 40,111 22,040
Investments and intangible assets total 83,460 106,789 84,405
Property, plant and equipment 37,318 39,317 36,257
Other non-current assets 56,243 57,047 56,650
Non-current assets total 177,020 203,154 177,312
Current assets
Inventories 50,516 45,177 46,284
Receivables 42,456 33,550 40,559
Cash and cash equivalents 16,802 17,461 13,769
Current assets total 109,774 96,188 100,612
Total assets 286,794 299,342 277,924
EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share capital 23,642 23,642 23,642
Share premium reserve 25,740 25,740 25,740
Paid-up unrestricted equity reserve 245,725 245,167 242,725
Legal reserve 200 0 201
Translation reserves -2,126 5,615 -4,773
Retained earnings -102,252 -98,270 -102,574
Equity attributable to owners of the parent 187,929 201,895 184,960
Non-controlling interests 5,336 6,812 5368
Total equity 193,264 208,706 190,328
Liabilities
Non-current liabilities
Deferred tax liabilities 8,030 14 639 8,507
Provisions 9,873 12,469 9,739
Share of joint ventures' losses 12,691 13,347 15,333
Pension liabilities 16,061 15,766 16,095
Financial liabilities 103 111 149
Non-current liabilities total 46,758 56,332 49,823
Current liabilities
Advances received 0 1,051 0
Other current liabilities 46,772 33,253 37,773
Current liabilities total 46,772 34,303 37,773
Total liabilities 93,530 90,636 87,596
Total equity and liabilities 286,794 299,342 277,924

SUMMARY OF CASH, INTEREST-BEARING RECEIVABLES AND INTEREST-BEARING LIABILITIES

EUR '000 31.3.2014 31.3.2013 31.12.2013
Cash and cash equivalents 16,802 17,461 13,769
Interest-bearing receivables
Current 5,168 5,467 8,133
Non-current 39,871 48,276 40,038
Interest-bearing receivables 45,038 53,742 48,170
Interest-bearing liabilities
Current 1,508 2,236 1,362
Non-current 63 62 149
Interest-bearing liabilities 1,571 2,298 1,511
NET TOTAL 60,270 68,906 60,429

SUMMARY OF GROUP'S PROPERTY, PLANT AND EQUIPMENT AND INTANGIBLE ASSETS

EUR '000 Property,
plant and
equipment
Intangible
assets
Acquisition cost 1.1.2014 92,724 223,883
Additions 2,322 116
Disposals -69 0
Reclass between items -73 0
Effect of movements in exchange rates -109 -143
Acquisition cost 31.3.2014 94,795 223,856
Acquisition cost 1.1.2013 98 453 252 654
Additions 7,287 3,280
Disposals -193 -61
Reclass between items 826 -934
Effect of movements in exchange rates -13,649 -31,057
Acquisition cost 31.12.2013 92,724 223,883

CONSOLIDATED STATEMENT OF CASH FLOWS, SUMMARY

EUR '000 Q1/14 Q1/13 FY/13
Profit for the period 155 -32 -4,443
Adjustments to profit for the period 3,416 6,267 23,774
Changes in working capital -751 1,863 -5,493
Discontinued operations 0 0 0
Net cash from operating activities 2,819 8,099 13,837
Acquisition of subsidiaries and associates,
net of cash acquired
-5 0 -404
Disposal of subsidiaries and associates, net of
cash sold
0 0 2
Capital expenditure and other investing
activities
-2,259 -3,721 -10,192
Proceeds from repayments of loans and
loans given
2,183 -208 782
Net cash used in investing activities -81 -3,929 -9,812
Capital Redemption 0 0 -2,442
Dividends paid 168
Proceeds from borrowings 477 0 0
Repayment of borrowings, and other
financing activities -416 -692 -1,405
Net cash used in financing activities 228 -692 -3,847
Net increase in cash and cash equivalents 2,966 3,478 179

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

  • A = Share capital
  • B = Share premium reserve
  • C = Paid-up unrestricted equity reserve
  • D = Translation reserve
  • E = Retained earnings
  • F = Legal reserve
  • G = Equity attributable to owners of the parent, total
  • H = Non-controlling interests
  • I = Total equity
EUR '000 A B C D E F G G H
Equity at 31.12.2012 23 642 25 740 245 167 8 045 -99 192 0 203 402 7 163 210 565
Total comprehensive
income 1-3/2013
-2 430 -71 -2 500 -352 -2 853
Share-based payments 993 993 1 994
Equity at 31.3.2013 23 642 25 740 245 167 5 615 -98 270 0 201 895 6 812 208 706
Total comprehensive
income 4-12/2013
-10 388 -4 219 -14 607 -1 446 -16 053
Share-based payments 116 116 1 117
Capital Redemption -2 442 -2 442 0 -2 442
Other changes in equity -201 201 0 0 0
Equity at 31.12.2013 23 642 25 740 242 725 -4 773 -102 574 201 184 961 5 367 190 328
Total comprehensive
income 1-3/2014
2 647 180 2 827 -25 2 802
Dividend distribution 168 168 0 168
Translation differences -71 -71 -7 -78
Share-based payments 45 45 0 45
Other changes in equity -1 -1 0 -1
Equity at 31.3.2014 23 642 25 740 242 725 -2 126 -102 252 200 187 929 5 335 193 264

RELATED PARTY TRANSACTIONS DURING THE REVIEW PERIOD

EUR '000 Q1/14 Q1/13 FY/13
Sales to joint ventures 13 16 44
Sales to other related parties 7 3 34
Purchases from joint ventures -3,057 -840 -12,092
Financing income from joint ventures 253 284 1,108
Financing expense to other related parties -41 -26 -100
Loan receivables from joint ventures 34,489 36,899 34,500
Loan receivables from other related parties 7,241 10,227 10,241
Trade and other receivables from joint ventures 5,397 5,010 5,125
Trade and other receivables from other related
parties
8 65 8
Trade and other payables to joint ventures 2,775 840 2,364

FINANCIAL INDICATORS

Q1/14 Q1/13 FY/13
Return on equity, % p.a. 0.3% -0.1% -2.2%
Return on capital employed, % p.a. 3.9% -0.2% 0.0%
Equity ratio, % 67.4% 70.0% 68.5%
Gearing, % -7.9% -7.3% -6.4%
Personnel at the end of the period 768 765 779

EXCHANGE RATES

The balance sheet date rate is based on exchange rate published by the European Central Bank for the closing date. The average exchange rate is calculated as an average of daily rates from the European Central Bank during the year.

The key exchange rates applied in the accounts:

Average rates

Q1/14 Q1/13 FY/13
TRY 3.0372 2.3577 2.5335
USD 1.3696 1.3206 1.3281
ZAR 14.8866 11.8264 12.8330

Balance sheet rates

31.3.2014 31.3.2013 31.12.2013
TRY 2.9693 2.3212 2.9605
USD 1.3788 1.2805 1.3791
ZAR 14.5875 11.8200 14.5660

FORMULAS FOR FINANCIAL INDICATORS

Financial ratios and indicators have been calculated with the same principles as applied in the 2013 financial statements. These principles are presented below.

Return on equity, % = Profit for the period / Total equity (average for the period) * 100

Return on capital employed, % = (Profit before taxes + financing expenses) / (Total assets - interest-free liabilities) average * 100

Equity ratio, % = Total equity / (Total assets - prepayments received) * 100

Gearing, % = (Interest-bearing debt - liquid funds) / Total equity * 100

Net interest-bearing debt = Interest-bearing debt - liquid funds

Earnings per share, basic, EUR = Profit attributable to owners of the parent company / Average number of shares during the period

Earnings per share, diluted, EUR = Profit attributable to owners of the parent company / Average number of shares during the period, diluted

Operating profit (EBIT) = Operating profit is the net of revenue plus other operating income, plus gain/loss on finished goods inventory change, minus employee benefits expense, minus depreciation, amortisation and impairment and minus other operating expense. Foreign exchange gains or losses are included in operating profit when generated from ordinary activities. Exchange gains or losses related to financing activities are recognised as financial income or expense.

Earnings before interest, taxes, depreciation and amortisation (EBITDA) = Operating profit + depreciation + amortisation + impairment losses

ACCOUNTING POLICIES

This Interim Report is prepared in accordance with IAS 34 'Interin Financial Reproting' and should be read in conjunction with Afarak's financial statements for 2013. Afarak has applied the same accounting principles in the preparation of this Interim Report as in its financial statements for 2013, except for the adoption of new standards and inerpretations that become effective in 2014. The changes did not have material impact on the Interim Report.

The preparation of the Interim Report in accordance with IFRS requires management to make estimates and assumptions that affect the valuation of the reported assets and liabilities and other information, such as contingent liabilities and the recognition of income and expenses in the income statement. Although the estimates are based on the management's best knowledge of current events and actions, actual results may differ from the estimates.

The figures in the tables have been rounded off, which must be considered when calculating totals. Average

exchange rates for the period have been used for income statement conversions, and period-end exchange rates for balance sheet.

The Interim Report data are unaudited.

Share-related key figures

Share price
development in London
Stock Exchange
Average share price*
EUR
0.37
0.43
0.43
GBP
0.31
0.37
0.37
Lowest share price*
EUR
0.36
0.39
0.35
GBP
0.30
0.33
0.30
Highest share price*
EUR
0.37
0.47
0.47
GBP
0.31
0.40
0.40
Share price at the end of
the period**
EUR
0.36
0.41
0.36
GBP
0.30
0.35
0.30
Market capitalisation at
EUR
the end of the period**
million
90.0
102.8
89.4
GBP
million
74.5
87.0
74.5
Share trading
development
thousand
Share turnover
shares
7
39
45
EUR
Share turnover
thousand
2
17
GBP
19
Share turnover
thousand
2
14
16
Share turnover
%
0.0%
0.0%
0.02%
Share price
development in
NASDAQ OMX Helsinki
Average share price
EUR
0.34
0.45
0.40
Lowest share price
EUR
0.31
0.39
0.30
Highest share price
EUR
0.39
0.48
0.48
Share price at the end of
the period
EUR
0.38
0.44
0.32
Market capitalisation at
EUR
the end of the period
million
94.4
109.3
79.5
Share trading
development
thousand
Share turnover
shares
2,244
1,564
4,554
EUR
Share turnover
thousand
769
707
1,826
Share turnover
%
0.9%
0.6%
1.8%

* Share prices have been calculated on the average EUR/GBP exchange rate published by Bank of Finland.

** Share price and market capitalisation at the end of the period have been calculated on the EUR/GBP exchange rate published by Bank of Finland at the end of the period.

Formulas for share-related key indicators

Average share price = Total value of shares traded in currency / Number of shares traded during the period

Market capitalisation, million = Number of shares * Share price at the end of the period

FORWARD LOOKING STATEMENTS

This report contains forward-looking statements. Often, but not always, forward-looking statements can be identified by the use of forward-looking terminology, including the terms "believes", "expects", "intends", "may", "will" or "should" or, in each case, their negative or other variations or comparable terminology. By their nature, forward-looking statements involve uncertainty because they depend on future circumstances, and relate to events, not all of which are within the Company's control or can be predicted by the Company.

Although the Company believes that the expectations reflected in such forward-looking statements are reasonable, no assurance can be given that such expectations will prove to have been correct. Actual results could differ materially from those set out in the forward-looking statements. Save as required by law (including the Finnish Securities Markets Acts (746/2012), as amended, or by the Listing Rules or the Disclosure and Transparency Rules of the UK Financial Services Authority), the Company undertakes no obligation to update any forward-looking statements in this report that may occur due to any changes in the Directors' expectations or to reflect events or circumstances after the date of this report.

Talk to a Data Expert

Have a question? We'll get back to you promptly.