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Krka

Quarterly Report Nov 22, 2018

1983_rns_2018-11-22_4f0f8a75-ff2e-4670-9579-00d63762cba9.pdf

Quarterly Report

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Unaudited Interim Report for the Krka Group and Krka, d. d. for the Period from January to September 2018

Novo mesto, November 2018

Introduction 3
Business Performance Highlights for the Period from January to September 2018
3
Financial Highlights of the Krka Group and the Krka, d. d.
4
Information on the Controlling Company 5
ID Card of the Krka Group
5
Profile of the Krka Group 6
Krka Group Development Strategy
7
Business Report
10
Financial Risk 10
Investor and Share Information 11
Business Operations Analysis 14
Marketing and Sales
16
Research and Development 28
Investments 32
Employees
33
Condensed Consolidated Financial Statements of the Krka Group with Notes 35
Consolidated Statement of Financial Position of the Krka Group 35
Consolidated Income Statement of the Krka Group 36
Consolidated Statement of Other Comprehensive Income of the Krka Group 37
Consolidated Statement of Changes in
Equity of the Krka Group
38
Consolidated Statement of Cash Flows of the Krka Group 40
Segment Reporting of the Krka Group 41
Notes to the Consolidated Financial Statements of the Krka Group
42
Condensed financial statements of Krka, d.
d., Novo mesto, with notes
49
Statement of Financial Position of Krka, d.
d., Novo mesto
49
Income Statement of Krka, d.
d., Novo mesto
50
Statement of Other Comprehensive Income of Krka, d.
d., Novo mesto
50
Statement of Changes in Equity of Krka, d.
d., Novo mesto
51
Statement of Cash Flows of Krka, d. d., Novo mesto 53
Segment Reporting of Krka, d. d., Novo mesto 54
Notes to the Financial Statements of Krka, d. d., Novo mesto 55
Statement of Compliance
62

INTRODUCTION

The condensed financial statements of the Krka Group and the condensed financial statements of Krka, d. d., Novo mesto (the Company) for the periods January–September 2018 and 2017 are unaudited, while the financial statements for the full 2017 business year are audited. Krka, d. d., Novo mesto has no authorised capital and has not made any conditional share capital increase.

The Company promptly announces all significant changes of the data in its listing prospectus in the Ljubljana Stock Exchange electronic information dissemination system (SEOnet), in the Polish Financial Supervision Authority electronic information dissemination system (ESPI), and/or in the Delo daily newspaper. Reports on the performance of the Krka Group and Krka, d. d. are available on the Krka website www.krka.si.

At its regular meeting of 21 November 2018, the Company's supervisory board discussed the unaudited report of the Krka Group and the Company for the period from January to September 2018.

Business Performance Highlights for the Period from January to September 2018

  • The Krka Group sold €971.9 million worth of products and services, while the Company sales amounted to €916.0 million. This has been Krka's strongest sales figure in the period from January to September so far.
  • The Krka Group generated sales of products and services in the amount of €43.7 million, or 5% more than in the same period of the previous year.
  • The Krka Group generated 93% and the Company 95% of sales revenues in the markets outside Slovenia.
  • Region East Europe recorded the highest absolute sales growth (by €16.2 million), and Region South East Europe recorded the highest relative growth (by 14%).
  • Accounting for a 29.6% share in total sales, the Krka's largest sales region was Region East Europe.
  • The Krka Group generated operating profit in total of €163.8 million, or 10% more than in the same period last year. Krka's operating profit amounted to €154.1 million.
  • The Krka Group generated net profit in total of €120.8 million or 10% more than in the same

period last year, while the Company generated net profit in total of €119.9 million.

  • As at 30 September 2018, Krka's share traded at €55.00 on the Ljubljana Stock Exchange, a 4% decrease compared to the year-end of 2017. The Company's market capitalisation amounted to €1.8 billion.
  • The Krka Group allocated €66.0 million to investments, of that €52.0 million to the controlling company.
  • At the end of September, the Krka Group had 11,226 regularly employed persons on payroll, or 394 (4%) more than at the end of 2017. Together with persons employed through agencies, the Krka Group had 12,414 regularly employed persons on payroll, or 2% more than at the end of 2017.
  • Krka was announced the best manufacturing company in Slovenia by the Finance magazine and received the 2018 Factory of the Year award. According to the analysis of the most attractive employers in Slovenia, Krka again ranked first among 100 companies and was awarded the title of the most attractive employer for the second consecutive year.

Financial Highlights of the Krka Group and the Krka, d. d.

Krka Group Krka Company
In € thousand Jan–Sept
2018
Jan–Sept
2017
Jan–Sept
2018
Jan–Sept
2017
Revenues 971,920 928,251 916,007 887,422
Operating profit (EBIT)1 163,821 149,223 154,136 143,591
EBITDA 246,434 228,957 216,071 203,956
Net profit 120,761 110,051 119,894 106,336
R&D expenses 97,719 92,877 102,502 96,377
Investments 65,959 75,241 51,956 61,983
30 Sept 2018 31 Dec 2017 30 Sept 2018 31 Dec 2017
Non-current assets 1,010,170 1,033,008 1,027,795 1,032,595
Current assets 901,687 886,123 824,682 804,887
Equity 1,497,644 1,487,699 1,513,700 1,493,325
Non-current liabilities 122,147 121,182 89,516 87,911
Current liabilities 292,066 310,250 249,261 256,246
RATIOS Jan–Sep
2018
Jan–Sept
2017
Jan–Sept
2018
Jan–Sept
2017
EBIT margin 16.9% 16.1% 16.8% 16.2%
EBITDA margin 25.4% 24.7% 23.6% 23.0%
Net profit margin 12.4% 11.9% 13.1% 12.0%
Return on equity (ROE)2 10.8% 10.1% 10.6% 9.8%
Return on assets (ROA)3 8.4% 7.7% 8.7% 7.8%
Liabilities/Equity 0.277 0.299 0.224 0.244
R&D expenses/Revenues 10.1% 10.0% 11.2% 10.9%
NUMBER OF EMPLOYEES 30 Sept 2018 31 Dec 2017 30 Sept 2018 31 Dec 2017
Balance as at 11,226 10,832 5,317 5,020
SHARE INFORMATION Jan–Sept 2018 Jan–Sept 2017
Total number of shares issued 32,793,448 32,793,448
Earnings per share (EPS) in €4 5.03 4.55
Closing price at end of period in €5 55.00 55.20
Price/Earnings ratio (P/E) 10.93 12.13
Book value in €6 45.67 44.21
Price/Book value (P/B) 1.20 1.25
Market capitalisation in € thousand (end of period) 1,803,640 1,810,198

1 The difference between operating income and expenses

2 Net profit, annualised/Average shareholders' equity in the period

3 Net profit, annualised/Average total assets in the period

4 Net profit attributable to equity holders of the Krka Group, annualised/Average number of shares issued in the period exclusive of treasury shares

5 Share price on the Ljubljana Stock Exchange

6 Equity at the end of the period/Total shares issued

Information on the Controlling Company

The controlling company in the Krka Group is Krka, tovarna zdravil, d. d., Novo mesto (Krka, d. d. or the Company).

Registered office Šmarješka cesta 6, 8501 Novo mesto, Slovenia Telephone +386 (0) 7 331 21 11 Fax +386 (0) 7 332 15 37 E-mail [email protected] Website www.krka.si Core business Production of pharmaceutical preparations Business classification code 21.200 Year established 1954 Registration entry 1/00097/00, Okrožno sodišče Novo mesto (District Court in Novo mesto) Tax number 82646716 VAT number SI82646716 Company ID number 5043611 Share capital €54,732,264.71 Total number of shares issued 32,793,448 ordinary registered no-par value shares, KRKG trading code. Krka has been listed on the Ljubljana Stock Exchange under KRKG trading code since 1997, and since April 2012

ID Card of the Krka Group

The Krka Group consists of the controlling company, Krka, d. d., Novo mesto, two subsidiaries in Slovenia, i.e. Terme Krka, d. o. o., Novo mesto and Farma GRS, d. o. o., and 29 subsidiaries outside Slovenia. The controlling company, Krka, d. d., Novo mesto, holds 100% ownership interests in all subsidiaries, except in Ningbo Krka Menovo (60%), Farma GRS (99.7%) and Krka Belgium (95%) – the remaining 5% in the latter is held by the subsidiary Krka France.

additionally on the Warsaw Stock Exchange under KRK trading code.

The Krka Group engages in development, production, marketing and sales of medicines for human use (prescription pharmaceuticals and nonprescription products), animal health products, and health resort and tourist services.

Production takes place in the controlling company in Slovenia and in Krka subsidiaries in the Russian Federation, Poland, Croatia, and Germany. In addition to production, these subsidiaries, apart from Krka-Rus in the Russian Federation, deal with marketing and sales. Other subsidiaries outside Slovenia deal with marketing and/or sales of Krka products, but do not have production capacities.

Terme Krka, d. o. o., Novo mesto deals with health resort and tourist services; and comprises the following branches: Terme Dolenjske Toplice, Terme Šmarješke Toplice, Hoteli Otočec, and Talaso Strunjan. Terme Krka is also the majority owner of Golf Grad Otočec, d. o. o.

Farma GRS, d. o. o. was established in partnership with companies from pharmaceutical and process manufacturing industries. The company develops new pharmaceutical products, new technological products for pharmaceutical production and contributes to more efficient pharmaceutical production in terms of energy, environment, and business operations. Farma GRS is the sole owner of six micro companies: GRS TEHFARMA, d. o. o., GRS VIZFARMA, d. o. o., GRS PREK FARMA, d. o. o., GRS EKO FARMA, d. o. o., GRS TREN FARMA, d. o. o., and GRS VRED FARMA, d. o. o.

Profile of the Krka Group

The EU project: research and development company

Krka Group Development Strategy

The Krka Group updates its development strategy every two years. In November 2017, the Management Board of Krka adopted the 2018–2022 development strategy for the Krka Group, and presented it to the Supervisory Board.

The achievement of strategic objectives is measured at three levels: i) the Krka Group, ii) product and service groups, and iii) business functions. The Group's performance criteria are

Key Strategic Objectives up to 2022

  • To attain at least 5% average annual sales growth in terms of quantities/value.
  • To ensure in a timely manner through an efficient and optimised development-andproduction chain sufficient quantities of products in accordance with the required quality standards for attaining target sales growth in line with market sales requirements.
  • To focus on maximising long-term profitability of the products from development and production to finished product sales, including all other functions within the Krka Group.
  • To ensure growth, in addition to organic growth, with acquisitions and long-term partnerships (including joint ventures), when interesting and available target companies become available. The primary goals are to secure new products and/or markets.

Key Strategies until 2022

  • To give priority to the European, Chinese and Central Asian markets.
  • To maximise the sales potential in all sales regions (Slovenia, South-East Europe, East Europe, Central Europe, West Europe, Overseas Markets).
  • To focus especially on key markets (the Russian Federation, West Europe, Poland, Slovenia, Romania, Hungary, Ukraine, Czech Republic, and Croatia), with an emphasis on key customers and key products.
  • To place certain markets of the Region Overseas Markets among the key markets.
  • To establish and strengthen our presence in Western European markets by operating through our own marketing-and-sales

monitored by the Management Board, while criteria at the levels of product and service groups and business functions are monitored by the relevant committees. The guiding principle in managing the system of criteria is to increase the competitiveness of the Krka Group as a whole and also of individual companies within the Group.

The key Krka Group objectives and strategies until 2022 are set out below.

  • To maintain in addition to the existing range of products making up 'the gold standard' – the largest possible proportion of new products in total sales.
  • To maintain the largest possible share of vertically integrated products.
  • To launch the selected product portfolio onto selected key target markets as the first generic pharmaceutical company.
  • To strengthen the competitive advantage of our product portfolio.
  • To improve cost effectiveness of assets use.
  • To increase the degree of innovation across all business functions.
  • To remain independent.

subsidiaries and by marketing products under our own brands (Krka and TAD Pharma).

  • To seek opportunities for acquisitions of local pharmaceutical companies, business acquisitions, and various types of long-term partnerships (joint ventures) in selected markets with the primary objective of attaining new products and thus entering new therapeutic areas and/or markets.
  • To strengthen the pharmaceutical and chemical industries and increase the range of medicines in three key therapeutic areas of prescription pharmaceuticals (medicines for the treatment of cardiovascular diseases, the central nervous system, and the alimentary tract and metabolism) as well as in other promising therapeutic area (analgesics and oncology

medicines, antidiabetics, antivirals, and antibiotics) while entering new therapeutic areas. We intend to introduce innovative products in key therapeutic areas (innovative single pill combinations of two or three substances, new strengths, pharmaceutical dosage forms, and new delivery systems).

  • To strengthen selected therapeutic groups of non-prescription products and animal health products, in particular products for companion animals.
  • To enter the market of similar biological medicines.
  • To further develop health resort and tourist services also by finding strategic partners outside the Krka Group.
  • To enhance vertical integration from development through to product manufacture.
  • To ensure a permanent supply of incoming materials, and optimise supply in order to continuously reduce purchase prices.
  • To increase manufacture and development outsourcing of certain APIs and finished products.
  • To develop generic medicines and prepare their marketing authorisation documentation prior to the expiry of the product patent for the original medicine.
  • To strengthen all types of connections in the field of development and other fields as well as with external institutions and companies.
  • To ensure functionality and continuous improvement of the integrated management system (IMS) and quality system, which guarantee the production of safe, effective, and quality products in compliance with cGXP guidelines and regulations relating to quality in pharmaceutical industry.
  • To invest in production, development and infrastructure facilities in a stable and optimal manner.

  • To reduce the impact of financial risks on the operations of the Krka Group.

  • To pursue a stable dividend policy and also consider the Krka Group's financial requirements for investments and takeovers when determining the net profit share for dividend payout each year, as well as to allocate at least 50% of the net profit of controlling company's equity holders for dividend payout.
  • To introduce information technology efficiently and in compliance with regulatory standards, and ensure high availability and information security of the implemented IT solutions.
  • To further pursue digitalization of business operations by: i) introducing digital information technology to business processes in order to allow for automatisation and optimisation of processes and procedures; ii) supporting and strengthening cooperation within the Krka Group and the whole supply chain; iii) ensuring appropriate information for taking business decisions in order to increase added value for clients.
  • To strengthen the professional and cost synergy of the Krka Group, and maximise the utilisation of competitive advantages in the business environments in which Krka companies operate abroad.
  • To strengthen internationalisation within the Krka Group by managing the employee potential in an international environment and ensure activation of all human resource potentials.
  • To meet our economic, social and environmental responsibilities to the environment in which we operate.
  • To enhance the corporate identity and operate according to laws, regulations, ethic principles, and good practices.
  • To ensure business coherence and transparency, and enhancing the visibility and positive image of the Krka Group.

2018 Krka Group Performance Estimate

  • Annual sales of products and services are estimated at just over €1,300 million, which is somewhat higher than planned.
  • The 2018 sales growth will be approximately 4% over the 2017 figure.
  • Sales outside Slovenia are expected to account for 93% of total sales.
  • Region East Europe is expected to be the largest sales region. The Russian Federation is expected to remain Krka's largest individual market. Region Central Europe with Krka's second largest individual market (Poland) is expected to record second strongest sales. The third largest area in terms of sales is expected to be Region West Europe with Krka's third largest individual market (Germany). Regions

South-East Europe, Slovenia and Overseas Markets are expected to follow.

  • Prescription pharmaceuticals are expected to remain the most important product group, comprising 82% of overall sales.
  • Net profit is expected to somewhat exceed the planned profit in value of EUR 153 million.
  • In 2018, we plan to allocate €97 million to investments in our own development, production, and infrastructural facilities. The figure is below the initial plan due to technical and commercial optimisation. All planned investment will be completed.
  • At the end of 2018, the Krka Group will employ more than 11,600 regular employees, of that 51% abroad.

BUSINESS REPORT

Financial Risk

Foreign Exchange Risk

The Krka Group operates in diverse international environments and is exposed to foreign exchange risks in certain markets.

Currency exposure arises from an excess of assets over liabilities in a particular currency in the financial position statement of the Group, and from differences between operating income and expenses generated in various currencies.

Krka has not applied any changes to managing foreign currency risk in the third quarter. The key policy of the Krka Group remains to mitigate foreign currency exposure primarily by natural hedging. We also use derivative financial instruments; however, only to a limited extent.

The key currency exposure of the Krka Group arises from exposure to the Russian rouble. Krka intends to continue its policy of partial hedging against the rouble-related risk also in 2018.

In the first nine months, the value of the Russian rouble was unstable. From the beginning of 2018 to the end of the third quarter, the value of the rouble

Interest Rate Risk

In the first nine months of 2018, the Krka Group was not exposed to changes in reference interest rates,

Credit Risk

The key credit risk of the Krka Group is related to receivables payable by buyers. This means that clients might fail to settle them by maturity dates.

The Krka Group has introduced a centralised credit control process for all clients to whom Krka sells products and services in total exceeding €100,000 annually. At the end of the third quarter of 2018, trade receivables included in the credit control process accounted for more than 90% of total receivables, and involved more than 400 clients.

The Krka Group recorded a low value of receivable write-offs and impairments also because credit expressed in the euro declined by 8.9%. We generated net foreign exchange losses due to exposure to the Russian rouble, recorded in the net financial result of the Group. In global currency markets, foreign currencies of the developing markets were under pressure and additional economic sanctions on Russia were introduced by the Western European countries in 2018, which all negatively impacted the value of the Russian rouble. The Brent oil price rose by 24% from the beginning of 2018 to the end of the third quarter and had no significant impact on the value of the rouble. The value of the Russian rouble was also impacted by constant interventions of the Russian monetary authorities aiming to neutralise the impact of oil price fluctuations and the impact of rouble value fluctuations on the Russian economy and consumption.

In consideration of net foreign exchange gains or losses, net proceeds or expenses relating to derivative financial instruments, interest rate gains or losses and other financial revenues and expenses, net financial result totalled -€20.8 million in the first three quarters of 2018.

because the Group had no non-current loans.

control is effective, receivables are dispersed across a large number of clients and sales markets, and the majority of outstanding receivables are payable by clients with whom Krka has been doing business for years.

Our credit risk management policy remained unchanged in the first nine months of 2018. We especially closely monitored and adequately insured trade receivables from clients in the markets with less favourable macroeconomic environment and markets in which we detected increased risks relating to distribution of medicines.

At the end of September 2018, more than 60% of trade receivables were insured with a credit insurance company, and only a small portion of trade receivables was secured with banking instruments.

At the end of the third quarter of the year, the total value of trade receivables in euros was lower than at the beginning of the year.

Liquidity Risk

In the first nine months of 2018, risks related to the Krka Group's liquidity were managed by effective short-term cash flow planning. Short-term liquidity was ensured through a stable cash flow, by preagreed short-term borrowings from banks, and the daily, rolling weekly, monthly and longer-term planning and monitoring of cash inflows and outflows. While optimising the amounts of cash on The maturity structure of receivables remained stable. The percentage of overdue receivables relative to total trade receivables remained low also at the end of the third quarter.

their bank accounts, subsidiaries were regularly provided with the required funds.

Liquidity risk is estimated to be low. The scope of current borrowings in the reported period was small. A part of cash surpluses was placed into short-term bank deposits and used for dividend payout in the second half of July 2018. All our liabilities in the period were settled regularly and on time.

Property, Liability and Business Interruption Insurance

In the first nine months of 2018, no changes were made in relation to Krka Group insurance policies. No important damages to property or damages arising from the liability insurance were reported in the period. The increase in fire insurance premium, which is regarded as the most important type of insurance, lagged behind the increase in property value. The insurance premium for other types of insurance is also estimated to be lower than in the previous year.

In the first nine months of 2018, three insurance inspections were conducted in the Krka Group; one in Poland, conducted by the Warta insurance company, and two in Slovenia. The first one in Slovenia was conducted at Krka's Ljutomer, Krško and Bršljin production sites by reinsurer Pozavarovalnica Sava, and the second one was conducted at Krka's central production site in Ločna, Novo mesto, by reinsurers Triglav RE, Munich RE, Swiss Re and SCOR. The purpose of these inspections was to assess the risks, evaluate maximum possible damages to property and in the event of a business interruption, and to review the implementation of recommendations from previous inspections related to reducing risks.

Investor and Share Information

In the first nine months of 2018, the price of Krka's share on the Ljubljana Stock Exchange declined by 4%. In that period, the number of treasury shares recorded the largest increase, while the share of legal entities and funds increased only slightly. The share of individual Slovenian investors remains unchanged, while the share of international investors slightly dropped. At the end of September 2018, Krka had 50,747 shareholders.

Shareholder structure (%)

30 September 2018 31 December 2017
Individual Slovenian investors 39.2 39.2
Slovenian Sovereign Holding (Slovenski državni holding) and the Republic
of Slovenia
16.2 16.2
KAD fund and PPS 11.0 11.0
Slovenian companies and funds 7.8 7.7
International investors 23.3 23.8
Treasury shares 2.5 2.1
Total 100.0 100.0

In the first nine months of 2018, Krka acquired 127,757 treasury shares totalling €7,375,281. As at 30 September 2018, Krka had 819,474 treasury shares accounting for 2.499% of share capital.

Krka's ten largest shareholders as at 30 September 2018

Share of
Number of Equity voting
Country shares share (%) rights (%)
Kapitalska družba, d. d. Slovenia 3,493,030 10.65 10.92
Slovenski državni holding, d. d. Slovenia 2,949,876 9.00 9.23
Republic of Slovenia Slovenia 2,365,126 7.21 7.40
Splitska banka d. d. Croatia 1,648,727 5.03 5.16
Addiko Bank d. d. Croatia 1,196,138 3.65 3.74
Clearstream Banking SA Luxembourg 684,870 2.09 2.14
KDPW – fiduciary account Poland 466,847 1.42 1.46
Luka Koper d. d. Slovenia 433,970 1.32 1.36
Unicredit Bank Austria AG Austria 433,134 1.32 1.35
Zavarovalnica Triglav, d. d. Slovenia 388,300 1.18 1.21
Total 14,060,018 42.87 43.97

As at 30 September 2018, Krka's ten largest shareholders held 14,060,018 shares, or 42.87% of all issued shares.

As at 30 September 2018, Members of the Krka Management Board and Supervisory Board held a total of 39,170 shares, or 0.12% of all issued shares. Since the end of 2017, their shareholdings have not changed.

Proportion in equity and voting rights of the Krka Management and Supervisory Board members as at 30 September 2018

Share of voting
Equity share rights
Number of shares (%) (%)
Members of the Management Board
Jože Colarič 22,500 0.069 0.070
David Bratož 0 0 0
Aleš Rotar 13,915 0.042 0.043
Vinko Zupančič 120 0 0
Milena Kastelic 505 0.002 0.002
Total Members of the Management Board 37,040 0.113 0.115
Members of the Supervisory Board
Jože Mermal 0 0 0
Hans-Helmut Fabry 0 0 0
Borut Jamnik 0 0 0
Julijana Kristl 230 0.001 0.001
Andrej Slapar 0 0 0
Boris Žnidarič 0 0 0
Tomaž Sever 500 0.002 0.002
Franc Šašek 1,400 0.004 0.004
Mateja Vrečer 0 0 0
Total Members of the Supervisory Board 2,130 0.007 0.007

Share trading January–September 2018

In the first nine months of 2018, Krka's share price on the Ljubljana Stock Exchange peaked in mid-May, when it traded at €59.80, and reached its low at the end of September. On 30 September 2018, Krka shares traded at €55.00 per share.

On 30 September 2018, Krka's market capitalisation on the Ljubljana Stock Exchange amounted to €1.8 billion. In that period, deals in Krka's share generated an average daily trading volume of €0.3 million. Since April 2012, Krka shares have been listed on the Warsaw Stock Exchange as well.

Business Operations Analysis

The business operations analysis includes data for the Krka Group and the Company, whereas the notes relate primarily to the Krka Group.

Revenues

Compared to the same period last year, Krka's revenues at the Group level increased by 5%. The Company sold €916.0 million worth of prescription pharmaceuticals, non-prescription products and animal health products, while the Krka Group generated revenues in total of €971.9 million from sales of said products and health resort and tourist services. The Krka Group generated 93% of its sales revenues in markets outside Slovenia.

Taking into account other operating and financial income, the Krka Group generated total revenues in the amount of €983.7 million, and the Company €924.3 million.

Please see chapter 'Marketing and Sales' for a more detailed analysis of sales results by individual markets and groups of products and services.

Expenses

Total Krka Group expenses amounted to €840.7 million, or 3% more than in the same period last year.

The Krka Group incurred operating expenses in total of €815.9 million, or 4% more than in the first nine months of last year, which included: €414.0 million for costs of goods sold; €245.7 million for selling and distribution expenses; €97.7 million for R&D expenses; and €58.4 million for general and administrative expenses.

Compared to the same period last year, the Krka Group recorded a 4% increase in costs of goods sold, accounting for 42.6% of revenues. Selling and distribution expenses increased by 3%, and accounted for 25.3% of revenues. R&D expenses are recognised as expenses for the period in full as the Group does not capitalise them. They increased by 5%, and accounted for 10.1% of revenues. General and administrative expenses remained at the same level as in the comparable period last year, and accounted for 6.0% of revenues.

Operating Results

Assets

The Krka Group's assets amounted to €1,911.9 million at the end of September 2018, remaining the same as at the end of 2017.

Non-current assets represented €52.8% of total assets, down by 1.0 of a percentage point from the beginning of the year. The largest item under noncurrent assets, which totalled €1,010.2 million, was property, plant and equipment, totalling €840.0 million. Their value dropped by 3% compared to the 2017 year end, and accounted for 43.9% of total Krka Group assets.

Equity and Liabilities

The Krka Group's equity increased by 1% compared to the end of 2017, to €1,497.6 million, and accounted for 78.3% of total equity and liabilities.

Amounting to €122.1 million, non-current liabilities accounted for 6.4% of the Krka Group's balance sheet total. At the end of the period, provisions amounted to €100.2 million (of that €94.6 million for provisions for post-employment benefits and other non-current employee benefits, €4.2 million for provisions for lawsuits, and €1.4 million for other The Krka Group recorded operating profit of €163.8 million, a 10% rise compared to the same period last year.

Profit before tax amounted to €143.0 million, or 11% more compared to the same period last year. Income tax totalled €22.2 million, and the effective tax rate was 15.5%.

The Krka Group recorded net profit in total of €120.8 million, a 10% increase compared to the same period of 2017.

Intangible assets amounted to €108.8 million, or 2% less compared to the 2017 year end.

Current assets increased by 2% in the first nine months of 2018, to €901.7 million. Inventories saw a 10% increase, reaching €341.0 million in this period. Receivables went down by 14% to €454.7 million, (of that trade receivables amounted to €426.0 million, or 15% less compared to the 2017 year end).

provisions), which is 2% more than at the end of 2017.

Current liabilities decreased by 6% compared to the end of 2017 and totalled €292.1 million, or 15.3% of the Krka Group's balance sheet total. Among current liabilities, trade payables amounted to €104.7 million, or 3% less compared to the 2017 year end, while other current liabilities decreased by 2% to €182.3 million.

Performance Ratios

All performance ratios improved compared to the same period last year.

The Krka Group net profit margin for the first nine months of 2018 was 12.4% (the Company 13.1%), its EBIT margin 16.9% (the Company 16.8%), and its EBITDA margin 25.4% (the Company 23.6%).

Annualised ROE at the level of the Krka Group was 10.8% (the Company 10.6%), with annualised ROA at 8.4% (the Company 8.7%).

Marketing and Sales

In the first nine months of 2018, Krka Group sales amounted to €971.9 million, which is €43.7 million or 5% more compared to the same period last year. Sales in markets outside Slovenia reached €903.4 million and accounted for 93% of the Group sales total. In terms of quantity, we increased sales by 7% over the same period last year. In the same period, the Company generated €916.0 million from sales, a 3% increase.

Sales by Region

Region East Europe contributed the most to sales of the Krka Group, i.e. €287.6 million, or 29.6% of the Krka Group sales total. Region Central Europe recorded the second highest sales, €239.6 million or 24.6% of the Krka Group sales total. The third largest area in terms of sales was Region West Europe, generating sales in the amount of €211.0 million, or 21.7% of the Krka Group sales total. Sales in Region South-East Europe totalled €132.3 million (13.6%) and in Overseas Markets €32.8 million (3.4%). Sales in Slovenia amounted to €68.6 million, or 7.1% of the Krka Group sales total.

Krka Group Krka Company
Jan–Sept
2018
Jan–Sept
2017
Index Jan–Sept
2018
Jan–Sept
2017
Index
In € thousand
Slovenia 68,551 66,652 103 41,675 40,605 103
South-East Europe 132,287 116,258 114 131,134 116,343 113
East Europe 287,625 271,434 106 278,886 276,812 101
Central Europe 239,593 226,043 106 243,906 228,688 107
West Europe 211,036 217,720 97 190,255 197,446 96
Overseas Markets 32,828 30,144 109 30,151 27,528 110
Total 971,920 928,251 105 916,007 887,422 103

Krka Group sales structure by Region, January–September 2018

Krka Group sales by Region, January– September 2017 and 2018

Slovenia

In Slovenia, one of Krka's key markets, sales of products and services amounted to €68.6 million. Sales of products totalled €38.8 million accounting for a 2% growth. Sales of prescription pharmaceuticals generated €29.0 million, the most significant proportion of the sales value. The sales of non-prescription products amounted to €8.0 million, and of animal health products to €1.8 million. In the domestic market, Krka retained the leading position among providers of pharmaceuticals with a 8.7% market share. The sales of health resort and tourist services reached €28.3 million, or 4% more than in the same period last year.

Marketing and sales activities focused on the bestselling products in the group of prescription pharmaceuticals, reaching sales comparable to the last year's figure for the same period. Our bestselling pharmaceuticals were Prenewel (perindopril/indapamide), Sorvasta (rosuvastatin), Nalgesin (naproxen), Nolpaza (pantoprazol) and Prenessa (perindopril). The key therapeutic group remained medicines for the treatment of cardiovascular disease with the leading brand names Prenessa (perindopril) including single-pill combinations Prenewel (perindopril/indapamide), Amlessa (perindopril/amlodipine) and Amlewel (perindopril/amlodipine/indapamide). In terms of sales, Sorvasta (rosuvastatin) is the leading pharmaceutical for lowering cholesterol, and we also increased brand awareness of the newly launched Ravalsya (rosuvastatin/valsartan). Apart from the already established leading brand names Nolpaza (pantoprazol) and Emozul (esomeprazole) from the group of pharmaceuticals for alimentary and metabolic diseases, our marketing and sales activities also focused on Bismuth oxide Krka (bismuth). From our range of medicines for the treatment of diseases of the central nervous system, substantial focus was given to the launch of the antipsychotic Parnido (paliperidone) and to the already established Kventiax (quetiapine). We focused on strengthening brand awareness of Dulsevia (duloxetine) from our range of antidepressants, and Memaxa (memantine) and Yasnal (donepezil) from our range of anti-dementia medicines. We also focused on strengthening brand awareness of analgesics, especially Doreta (tramadol/paracetamol), Nalgesin Forte (naproxen), and Roticox (etoricoxib).

In comparison to the same period last year, nonprescription products recorded a 19% sales growth. Our key medicines were: Nalgesin S (naproxen), Septolete brand products, Magnezij Krka 300 (magnesium) and Daleron (paracetamol). Besides the already established brand names, Flebaven (diosmin) 500 mg and 1000 mg tablets, launched at the beginning of the year as the first medicine from our new therapeutic area for chronic venous insufficiency treatment, further remained in the field of our marketing endeavour.

Animal health products recorded a 5% growth in sales. Sales of Krka's animal health products were driven by Amatib (amoxicillin), Fypryst Combo (fipronil/S-methoprene), Enroxil (enrofloxacin) and Grovit. Marketing and sales activities focused mostly on increasing awareness of the From ears to tail brand name, including Ataxxa (permethrin/imidacloprid), Fypryst Combo

South-East Europe

Region South-East Europe recorded a 14% or €16.0 million growth in sales in the first nine months of 2018 compared to the same period in 2017, and is currently Krka's fastest growing region. The region's key markets were Romania and Croatia, which contributed most to the region's total sales of €132.3 million. The highest growth in terms of value was recorded in Serbia and Bulgaria. All regional markets recorded sales growth, except Albania.

Romania remains Krka's key and leading market in the region with a recorded growth of 6% and sales amounting to €39.6 million. Prescription pharmaceuticals contributed most to its total sales placing Krka first among primarily foreign suppliers of generic medicines in this market. Sales of Krka's prescription pharmaceuticals were driven by: Atoris (atorvastatin), Co-Prenessa (perindopril/ indapamide), Karbis (candesartan), Roswera (rosuvastatin), Doreta (tramadol/paracetamol), Ciprinol (ciprofloxacin) and Oprymea (pramipexole). Bilobil (ginkgo leaf extract) remains our top-ranking non-prescription product, and we paid special attention to marketing flu and cold products, primarily Septolete Omni (benzydamine/ cetylpyridinium), Herbion brand products, and our pain-relieving medicine, Nalgesin (naproxen). Among animal health products, our most successful products in terms of sales were those for protection of companion animals against parasites, including Fypryst (fipronil), Ataxxa (permethrin/imidacloprid), and Milprazon (milbemycin oxime/praziquantel).

Croatia is Krka's key market with recorded second highest sales in the region. We generated sales in the amount of €25.4 million there, recorded a 10% growth, and ranked fourth among the suppliers of generic medicines, and second among the suppliers of animal health products on this market. All product groups contributed to the growth, but prescription pharmaceuticals most significantly again. Our bestselling prescription pharmaceuticals in this market were: Atoris (atorvastatin), Co-Perineva (perindopril/indapamide), Helex (alprazolam), (fipronil/S-methoprene), Milprazon (milbemycin oxime/praziquantel), Dehinel Plus (febantel/praziquantel/pyrantel embonate) and Dehinel (praziquantel/pyrantel embonate). Our portfolio of animal health products was supplemented with a new antiparasitic Santiola (clozantel).

Emanera (esomeprazole), Roswera (rosuvastatin) and Valsacombi (valsartan/hydrochlorothiazide), followed by Doreta (tramadol/paracetamol) and Dalneva (perindopril/amlodipine). Our top ranking non-prescription products in this market were: Nalgesin (naproxen), products of the Septolete brand, and Fypryst (fipronil) and Enroxil (enrofloxacin) among animal health products.

In Serbia, we recorded a 36% sales growth and all three product groups contributed to it generating €16.7 million. Prescription pharmaceuticals, however, remained most important, among them: Nolpaza (pantoprazole), Roxera (rosuvastatin), Atoris (atorvastatin), Valsacor (valsartan), Ampril (ramipril), and Co-Amlessa (perindopril/amlodipine/ indapamide). The leading non-prescription products in terms of sales were: Bilobil (ginkgo leaf extract) and Nalgesin (naproxen). Among animal health products, Fypryst (fipronil) and Enroxil (enrofloxacin) recorded strongest sales.

In Macedonia, we recorded an 11% increase in sales, which amounted to €15.1 million. We ranked first among foreign suppliers of medicines in this market. Prescription pharmaceuticals were the main driver of sales, among them: Enap (enalapril), Roswera (rosuvastatin), Tanyz (tamsulosin), Atoris (atorvastatin), Nolpaza (pantoprazole), Helex (alprazolam) and Lorista (losartan). The leading non-prescription products in terms of sales were: Septanazal (xylometazoline/dexpanthenol), Bilobil (ginkgo leaf extract), and Daleron (paracetamol). Among animal health products, our top-selling products were Fypryst (fipronil) and Enroxil (enrofloxacin).

Sales in Bosnia and Herzegovina amounted to €13.8 million and presented a 19% increase, ranking us first among foreign suppliers of medicines in this market. As expected, prescription pharmaceuticals contributed most to sales, which were driven by: Enap H/HL (enalapril/ hydrochlorothiazide), Roswera (rosuvastatin), Enap

(enalapril), Atoris (atorvastatin) and Lexaurin (bromazepam). Our best-selling non-prescription products were: Nalgesin (naproxen), B-complex and Bilobil (ginkgo leaf extract), and Fypryst (fipronil) and Rycarfa (carprofen) among animal health products.

Due to our successful promotional activities, sales in Bulgaria went up by 37% compared to the same period in 2017, totalling €13.1 million. Prescription pharmaceuticals accounted for the largest proportion of sales, above all Co-Valsacor (valsartan/hydrochlorothiazide), Roswera (rosuvastatin), Valsacor (valsartan), and Emanera (esomeprazole). Our non-prescription products also presented strong sales.

In Kosovo, we recorded a growth of 6% and sales total of €4.7 million. Our best-selling prescription pharmaceuticals were Lorista H (losartan/ hydrochlorothiazide) and Enap H and Enap HL (enalapril/hydrochlorothiazide). Sales of non-

East Europe

Region East Europe is composed of several Eastern European and Central Asian markets. The leading market is the Russian Federation. Sales totalled €287.6 million, which is 6% or €16.2 million more than last year. Region East Europe remains Krka's leading sales region. As expected, prescription pharmaceuticals accounted for the largest proportion of sales.

The Russian Federation remained Krka's largest individual market and also a key one. Sales value totalled €189.3 million, a 2% advance in euros or 16% more in the Russian rouble, and sales volume increased by 18%. According to available data, our growth surpassed that of the Russian pharmaceutical market, so we strengthened our market share. Krka also remained a leading supplier of medicines for cardiovascular diseases in the Russian Federation.

Prescription pharmaceuticals again accounted for the largest proportion of sales, in particular the following: Lorista (losartan), Atoris (atorvastatin) Lorista H and Lorista HD (losartan/ hydrochlorothiazide), Nolpaza (pantoprazole), Valsacor (valsartan), Roxera (rosuvastatin), Perineva (perindopril), and Co-Perineva (perindopril/indapamide), followed by Zyllt (clopidogrel), Vamloset (valsartan/amlodipine), prescription products were driven by Daleron (paracetamol) and the Septolete brand products.

The sales in Albania totalled €2.6 million, or 20% less compared to the same period last year. The decrease was caused by the reduction of prices of medicines in the market and market conditions after the new reimbursement list was published. Sales of pharmaceuticals were driven by Atoris (atorvastatin), Ultop (omeprazole), and Lorista (losartan). Sales of non-prescription products were driven by Daleron (paracetamol) and the Pikovit brand products.

In Montenegro, our smallest regional market, we sold €1.3 million worth of products, exceeding the sales in the same period last year by 22%. Overall growth was driven chiefly by strong sales of prescription pharmaceuticals, among them Nolpaza (pantoprazole), Lorista H and Lorista HD (losartan/ hydrochlorothiazide), Atoris (atorvastatin) and Roswera (rosuvastatin). Non-prescription products also recorded strong sales.

Enap (enalapril), Enap H and Enap HL (enalapril/hydrochlorothiazide). New pharmaceuticals, such as Co-Dalneva (perindopril/ amlodipine/indapamide), Dilaxa (celecoxib), and Telmista (telmisartan) also presented quick growth.

Sales of non-prescription products were up 2%. Our sales drivers were Septolete Total (benzydamine chloride/cetylpyridinium chloride) and Herbion cough syrup (plantain extract). Flebaven (diosmin/hesperidin), Panatus (butamirate), Ulcavis (bismuth) and Magnesol were launched in the last three years, and all presented strong sales. Sales of our animal health products were lower this year compared to the same period in 2017 due to a drop in medicines for farm animals. Enroxil (enrofloxacin) was the leading pharmaceutical in terms of sales.

In the Russian Federation, we kept increasing the share of sold medicines manufactured by the Krka Rus plant. It amounted to two thirds.

In Ukraine, which also remained one of Krka's key markets, pharmaceutical market recorded growth last year and the trend continues also this year. Krka maintained the position of the leading foreign supplier of generic medicines there, and generated sales worth €38.2 million, a 22% growth. Prescription pharmaceuticals accounted for the

leading proportion in total sales, and presented a 21% sales growth. Key prescription pharmaceuticals included Co-Prenessa (perindopril/indapamide), Nolpaza (pantoprazole), Dexamethason (dexamethasone), and Atoris (atorvastatin). Sales of non-prescription products recorded a 28% increase, and animal health products a 2% decrease compared to the same period in 2017.

East Europe B

In East Europe B, which includes Belarus, Mongolia, Armenia, and Azerbaijan, sales of our products generated €21.5 million, a 23% increase compared to the same period in 2017. A two-digit growth was recorded in all four markets.

In Belarus, sales increased by 23% compared to the same period last year, and amounted to €8.6 million. We retained third place among foreign suppliers of generic medicines. Prescription pharmaceuticals constituted the largest part of total sales, in particular Nolpaza (pantoprazole), Lorista H and Lorista HD (losartan/ hydrochlorothiazide) and Co-Amlessa (perindopril/ amlodipine/indapamide). Among non-prescription products, sales were driven by products of the Septolete and Duovit brands. We should also mention strong sales of the newly launched Septanazal (xylometazoline/dexpanthenol).

In Mongolia, our product sales generated €6.6 million, and growth reached 34%. We retained the position of the leading foreign supplier of medicines in the market. Due to an unstable economic environment, the importance of medicines included in the reimbursement list and sold through various tenders is strengthening. The rise was particularly notable in sales of prescription pharmaceuticals Valsacor (valsartan), Amlessa (perindopril/amlodipine), and Nolpaza (pantoprazole), and non-prescription products Septanazal (xylometazoline/dexpanthenol) and Nalgesin (naproxen). We also launched several new products: Emanera (esomeprazole), Niperten (bisoprolol), Valodip (amlodipine/valsartan) and Septolete Total (benzydamine/cetylpyridinium) with lemon and elder flavour.

Sales in Azerbaijan amounted to €3.7 million, 11% more than in the same period last year. Prescription pharmaceuticals accounted for the major part in sales in terms of value recording an 11% growth, mainly due to sales of key medicines: Amlessa (perindopril/amlodipine), Atoris (atorvastatin), Enap (enalapril), Lorista H and Lorista HD (losartan/ hydrochlorothiazide), and Co-Prenessa (perindopril/ indapamide). Sales of our non-prescription products remained at the same level as in the same period last year, and animal health products saw a 61% increase.

In Armenia, we sold €2.5 million worth of products and recorded a 21% growth Most of it was generated by sales of prescription pharmaceuticals, primarily Captopril (captopril), Nolpaza (pantoprazole), and Co-Amlessa (perindopril/ amlodipine/indapamide). Sales of non-prescription products were driven by the Herbion and Septolete brand products.

East Europe K

East Europe K comprises markets of Kazakhstan (leading), Moldova, and Kyrgyzstan. Our product sales generated €19.8 million, accounting for a 2% growth.

In Kazakhstan, product sales amounted to €11.8 million, down 1% over the same period last year. Sales recorded in the local currency through our subsidiary nevertheless exceeded 11%. Pharmaceuticals produced by domestic manufacturers have exclusive priority in tender sales, which caused a 4% drop in sales of our prescription pharmaceuticals. The following prescription products accounted for the largest proportion in sales: Enap (enalapril), Atoris (atorvastatin), Nolpaza (pantoprazole) and Valsacor (valsartan), followed by Valodip (amlodipine/valsartan), Roxera (rosuvastatin) and Lorista H and Lorista HD (losartan/ hydrochlorothiazide). The sales of non-prescription products accounted for a 3% growth, and the sales of animal health products for a 69% growth.

In Moldova, our product sales generated €5.8 million, and an 11% growth. Prescription pharmaceuticals contributed to sales total the most, 13% more than in the previous year. The bestsellers in this product group were Ampril (ramipril), Lorista (losartan), and Rawel (indapamide). Sales of non-prescription products increased by 2%, and were driven by Septolete and Herbion brand products, Septanazal (xylometazoline/ dexpanthenol), and products sold under Herbion and Septolete brands. Our animal health products recorded the largest growth, 62%.

In Kyrgyzstan, sales totalled €2.2 million, or 2% less than in the same period in 2017. We recorded a 24% growth in the leading group of prescription pharmaceuticals. Our top-sellers included Lorista (losartan), Atoris (atorvastatin), and Nolpaza (pantoprazole). Non-prescription products saw a significant drop compared to the same period last year.

East Europe U

East Europe U consists of Uzbekistan, Georgia, Tajikistan, and Turkmenistan. We generated €18.9 million by sales of our products there and recorded an 11% growth. While sales saw a rise in Uzbekistan, Georgia, and Tajikistan, they dropped in Turkmenistan.

In Uzbekistan, sales totalled €13.8 million, a 30% growth in terms of value. In terms of volume, we recorded a 35% growth. The increase was mostly driven by prescription pharmaceuticals Amlessa (perindopril/amlodipine), Lorista (losartan), and Nolpaza (pantoprazole). Our best-selling nonprescription products were the Pikovit and Septolete brand products. In the period, we successfully launched Bravadin (ivabradine), Flebaven (diosmin/hesperidin), Nalgesin Forte (naproxen), and Bilobil Intense (ginkgo leaf extract).

Central Europe

The sales dynamics of Region Central Europe, which includes the Visegrad Group countries and the Baltic states (Lithuania, Latvia and Estonia), remained the same as in the first six months, and the region recorded a 6% growth compared to the same period in 2017, totalling €13.6 million. Sales increased in all regional markets, except in Latvia. The key regional market, Poland, contributed the most to sales total of €239.6 million, and the second key market, the Czech Republic, presented a 14% growth.

Poland remained the key market and the largest market in the region, generating 4% more than in the same period last year. Sales totalled €112.8 million, and Krka ranked fourth among foreign suppliers of generic medicines, and sixth among all suppliers of generic pharmaceuticals. Prescription pharmaceuticals contributed most to sales total, in particular Atoris (atorvastatin), Roswera (rosuvastatin), Doreta (tramadol/ paracetamol), Valsacor (valsartan), Co-Valsacor In Georgia, we ranked second among foreign suppliers of generic medicines, and generated €3.0 million through sales of our products, or 14% more than in the same period last year. In the leading group of prescription pharmaceuticals, the most important contributors were Lorista H and Lorista HD (losartan/hydrochlorothiazide), Enap H and Enap HL (enalapril/hydrochlorothiazide) and Co-Amlessa (perindopril/amlodipine/indapamide). Products of the Herbion and Panzynorm brands drove sales of non-prescription products.

Sales in Tajikistan totalled €1.1 million, a 32% increase over the same period last year. We launched Co-Amlessa (perindopril/amlodipine/ indapamide), Lortenza (losartan/amlodipine) and Maruxa (memantine) there. The following medicines presented significant sales growth: Nolpaza (pantoprazole), and Herbion brand syrups from the group of non-prescription products.

In Turkmenistan, where securing timely payments for purchased goods by buyers remains a challenge due to difficulties in obtaining foreign currencies, prescription pharmaceuticals constituted the largest part of total sales with €1.0 million, in particular Nolpaza (pantoprazole) and Amlessa (perindopril/amlodipine). Sales of Krka's nonprescription products were driven by products of the Herbion and Bilobil brands.

(valsartan/hydrochlorothiazide) and Nolpaza (pantoprazole). Sales of Krka's non-prescription products were driven by the Septolete brand products and Bilobil (ginkgo leaf extract). Among animal health products, our top-selling products were Fypryst (fipronil) and Floron (florfenicol).

The Czech Republic, also one of Krka's key markets, was the fastest growing regional market, recording a 14% growth. Our sales totalled €37.9 million, so Krka ranked third among foreign suppliers of generic medicines in the market, and the Czech Republic ranked second among Krka's regional markets. Prescription pharmaceuticals contributed the most to sales, especially Atoris (atorvastatin), Lexaurin (bromazepam), and Asentra (sertraline). They were followed by Pragiola (pregabalin), Tonanda (perindopril/amlodipine/ indapamide), Sorvasta (rosuvastatin), Prenewel (perindopril/indapamide) and Doreta (tramadol/ paracetamol). Key non-prescription products included Nalgesin S (naproxen), the Septolete

brand products, and Bisacodyl-K (bisacodyl). Fypryst (fipronil) and Dehinel Plus (febantel/pyrantel embonate/praziquantel) drove sales of animal health products.

The third key regional market was Hungary. Sales amounted to €34.3 million, or 4% more compared to the same period last year. Krka held fifth place among suppliers of generic medicines in Hungary. Prescription pharmaceuticals again contributed most to our total sales, in particular Co-Prenessa (perindopril/indapamide), Atoris (atorvastatin), Roxera (rosuvastatin), Zyllt (clopidogrel), Co-Valsacor (valsartan/hydrochlorothiazide), Co-Dalnessa (perindopril/amlodipine/indapamide), Emozul (esomeprazole), and Valsacor (valsartan). Sales of non-prescription products were driven by Bilobil (ginkgo leaf extract), and of animal health products by Milprazon (milbemycin oxime/praziquantel) and Fypryst (fipronil).

In Slovakia, Krka's new key market, we generated €27.7 million by product sales, an 8% increase compared to the same period last year. Prescription pharmaceuticals were the main contributor, above all: Atoris (atorvastatin), Co-Prenessa (perindopril/indapamide), Nolpaza (pantoprazole), Prenessa (perindopril), Co-Amlessa (perindopril/amlodipine/indapamide), and Valsacor (valsartan). Among non-prescription products, Nalgesin led in terms of sales, and among animal health products Fypryst (fipronil) and Enroxil (enrofloxacin).

Lithuania, our largest Baltic market, has introduced changes to the system for determining prices of prescription pharmaceuticals in the reimbursement list, which impacted our business operations in the

West Europe

We consider the whole Region West Europe as our key market. Our sales there totalled €211.0 million, or 3% less than in the same period last year. Germany remained our largest regional market, followed by markets of Scandinavia, Spain, France and Italy. Products marketed through Krka's subsidiaries under our own brand names accounted for the major part of sales total, a 6% increase, and a 70% share in total regional sales. Sales through unrelated parties decreased by 19% in comparison to the same period last year.

Sales of prescription pharmaceuticals, primarily those containing esomeprazole and clopidogrel,

period. In spite of this, Krka ranked third among the suppliers of generic medicines in the Lithuanian market. We recorded a 3% growth and generated sales total of €12.2 million. Sales were driven by prescription pharmaceuticals, above all Valsacor (valsartan), Atoris (atorvastatin), Nolpaza (pantoprazole), Valsacombi (valsartan/ hydrochlorothiazide), Prenewel (perindopril/ indapamide), and Co-Amlessa (perindopril/ amlodipine/indapamide). Sales were driven by products of the Septolete brand and Nalgesin (naproxen) among non-prescription products, and Enroxil (enrofloxacin) and Fypryst (fipronil) among animal health products.

In Latvia we generated €9.2 million by product sales, or 1% less compared to the same period last year. Krka ranked second among the suppliers of generic medicines in Latvia. In terms of sales, prescription pharmaceuticals were most important, above all Atoris (atorvastatin), Nolpaza (pantoprazole), Sorvasta (rosuvastatin), Prenewel (perindopril/indapamide), and Co-Amlessa (perindopril/amlodipine/indapamide). Sales of nonprescription products were driven by the Septolete brand products and Daleron (paracetamol), and of animal health products by Milprazon (milbemycin oxime/praziquantel) and Fypryst (fipronil).

In Estonia, we generated €5.6 million, and recorded an 8% growth. The following prescription pharmaceuticals accounted for the largest share in sales: Co-Prenessa (perindopril/indapamide), Roswera (rosuvastatin), Atoris (atorvastatin), and Co-Dalnessa (perindopril/amlodipine/indapamide). Sales of non-prescription products were driven by products of the Septolete brand, and of animal health products by Fypryst (fipronil).

generated €187.8 million. Sales of animal health products reached €19.9 million and a 15% growth rate, and were driven by medicines containing milbemycin and praziquantel for internal parasite treatment and control which presented a 35% rise. Sales generated by non-prescription products reached €3.4 million, and recorded an 8% decrease over the same period last year.

In Germany, we generated €51.0 million by product sales, or 21 % less over the same period last year. The decrease resulted from the expiry of tender sales of pharmaceuticals for alimentary and metabolic diseases. Over 95% of sales in the

German market was generated through our subsidiary TAD Pharma. Sales were driven primarily by pharmaceuticals containing valsartan, candesartan, and pregabalin. The share of singlepill combinations, especially those containing ramipril and amlodipine, increased. In Germany, this placed us among the leading suppliers of single-pill combinations for the treatment of cardiovascular diseases.

In Scandinavia, sales grew by €8.3 million (39%), and totalled €29.5 million. The leading market in the region was Sweden, followed by Finland, Denmark, Norway and Iceland, where our sales exceeded €1 million for the first time. Sales through our subsidiary Krka Sverige increased by 30%, and sales through subsidiaries in the Scandinavian markets already exceeded a total of 90%. We almost doubled our sales through our subsidiary Krka Finland, which significantly contributed to Krka's 68% growth in the Finnish market. Sales were driven by medicines containing etoricoxib, candesartan, losartan, esomeprazole, clopidogrel, and duloxetine. In Norway, we retained our leading marketing position by many medicines, above all those containing esomeprazole, pantoprazole, and pramipexole.

In the litigation for alleged infringement of the EP 1 020 461 patent in Denmark commenced by AstraZeneca against Krka Sverige in 2013 and relating to the active substance esomeprazole, the Eastern High Court in Copenhagen, Denmark, found in mid-October that Krka Sverige had not infringed AstraZeneca's patent by selling the medicine in question in Denmark, and rejected its claim for damages.

In Spain, our product sales generated €28.1 million, and growth reached 13%. Our subsidiary, Krka Farmaceutica, was awarded tenders for medicine supplies to Andalusia, where we increased the share of our products sold under own brand names. Their share amounted to 85% of total Krka sales in the Spanish market. Sales were driven by medicines containing donepezil; a single-pill combination of tramadol and paracetamol; bisoprolol, quetiapine, and pramipexole.

In France, we generated €25.6 million by product sales, or 11% less over the same period last year. Sales through unrelated parties dropped, but still represented the largest part of our total sales in this market. However, we partly compensated for the drop by a 12% increase in sales of products marketed under Krka's own brands. Their share has already exceeded 20% of total Krka sales in France. Sales were driven by medicines containing milbemycin and praziquantel, esomeprazole, clopidogrel, and gliclazide.

In Italy, we recorded a 24% rise in sales, which amounted to €22.3 million. Sales were driven by prescription pharmaceuticals containing clopidogrel, esomeprazole, and pantoprazole. Sales through our subsidiary, Krka Farmaceutici Milano, increased by 37% and accounted for 64% of Krka's total sales in the market. Animal health products for external parasite control reached especially good sales results and more than tripled compared to the same period last year.

In Portugal, we recorded a 5% increase in sales, which amounted to €15.6 million. We more than compensated lower sales through unrelated parties with a 19% increase in sales of products marketed under Krka's own brands. The share of products sold through our subsidiary, Krka Farmacêutica, accounted for more than two thirds of Krka's total sales in this market. Sales were driven by medicines containing esomeprazole, olanzapine, and a singlepill combination of perindopril and indapamide. We should also mention the increase in sales of nonprescription products and animal health products. They already account for more than 10% of Krka Farmacêutica's total sales.

Sales in the United Kingdom totalled €12.7 million, which was more than one third less compared to the same period last year. Sales were driven by prescription pharmaceuticals, above all those containing perindopril, quetiapine, and clopidogrel. Our subsidiary, Krka UK, recorded a 76% growth and contributed 15% to total Krka sales in the market.

In Ireland, our product sales generated €7.6 million, and growth reached 9%. Sales though our subsidiary, Krka Pharma Dublin, increased by 10%, and accounted for 86% of total Krka sales in the market. We further remained the leading supplier of medicines containing pregabalin, duloxetine, and aripiprazole in the Irish market.

In Benelux, we sold €6.7 million worth of products. Sales through our subsidiary, Krka Belgium, increased by 52%, and contributed most to total growth of 14%. Sales though unrelated parties accounted for a 5% rise in sales.

In Austria, we recorded a 21% rise in sales, which amounted to €6.5 million. We generated over 90% of sales in the Austrian market through our subsidiary, Krka Pharma Wien.

Overseas Markets

Region Overseas Markets consist of three regional sales offices. Prescription pharmaceuticals, in most markets marketed under our own brands, accounted for the major part of sales in terms of value in all three offices. Sales totalled €32.8 million and accounted for a 9% growth, primarily due to successful performance in the markets of the Far East and Africa.

Due to complex security circumstances, business operations in the markets of the Middle East remained hindered. Additionally, sales were negatively impacted by the devaluation of certain local currencies. Sales amounted to €16.2 million, a 2% decrease compared to the same period last year. Our leading markets were Iran, Iraq, Lebanon and Yemen, and sales were driven by Asentra (sertraline), Nolpaza (pantoprazole), Valsacor (valsartan), Vizarsin (sildenafil), Letizen (cetirizine), and Yasnal (donepezil).

Sales by Product and Service Group

In the first nine months of 2018, human health medicines were the most important product group in the sales structure of the Krka Group, and accounted for 91.8% of overall sales in the period. Prescription pharmaceuticals constituted 82.8% of the Krka Group's total sales, followed by nonprescription products (9.0%), and animal health products (5.2%).

In other European countries, the majority of sales were made through unrelated parties, and sales amounted to €5.5 million.

In the markets of the Far East and Africa, we sold €15.8 million worth of products, reaching a growth of 23%. The leader in the region was Vietnam, followed by the Republic of South Africa, China, Malaysia and Ghana. Sales were driven by Lanzul (lansoprazole), Emanera (esomeprazole), Palprostes (fruit extract of dwarf fan palm), Tenox (amlodipine), Kamiren (doxazosin), and Coryol (carvedilol).

The smallest of the three regional offices is the one that operates in the Americas. The predominant part of the sales, totalling €0.8 million, which amounts to 16% more compared to the same period last year, was generated in the markets of Central America. Sales were driven by prescription pharmaceuticals, among them Valsacor (valsartan), Valsaden (valsartan/hydrochlorothiazide), Emanera (esomeprazole), Yasnal (donepezil), and Vizarsin (sildenafil).

All product and service groups recorded an increase in sales. In comparison to the same period last year, the sales of prescription pharmaceuticals increased by 5%, and non-prescription products by 4%.

Sales of health resort and tourist services constituted 2.9% of total Krka Group sales, a 4% increase over the last year.

Krka Group Krka Company
In € thousand Jan–Sept
2018
Jan–Sept
2017
Index Jan–Sept
2018
Jan–Sept
2017
Index
Human health medicines 891,686 851,040 105 862,174 837,382 103
– Prescription pharmaceuticals 804,295 768,190 105 781,774 762,591 103
– Non-prescription products 87,391 82,850 105 80,400 74,791 107
Animal health products 50,441 48,380 104 50,920 47,258 108
Health resorts and tourist services 28,294 27,159 104
Other 1,499 1,672 90 2,913 2,782 105
Total 971,920 928,251 105 916,007 887,422 103

Krka Group sales structure by product and service group, January–September 2018

Prescription Pharmaceuticals

The Krka Group sold €804.3 million worth of prescription pharmaceuticals in the reported period, or 5% more compared to the same period last year. The following regions saw an increase in sales: South-East Europe (15%), Overseas Markets (12%), East Europe (7%), and Central Europe (6%).

Among the largest Krka's markets, sales went up the most in Poland (6%) and in the Russian Federation (3%). Compared to the same 2017 period, the sales of prescription pharmaceuticals in other major markets increased by: 33% in the Scandinavian countries, 21% in Ukraine, 20% in Italy, 14% in the Czech Republic, 9% in Croatia, 8% in Spain, 7% in Slovakia, and 6% in Romania.

The medium-sized markets recorded sales increases as follows: 42% in Bulgaria, 38% in Serbia, 31% in Uzbekistan; 22% in Bosnia and Herzegovina; and 10% in Macedonia.

Among the small markets, sales of prescription pharmaceuticals recorded the steepest growth in Finland, 75%, followed by 38% in Mongolia, 33% in Tajikistan, 28% in Belarus, 24% in Kyrgyzstan, 23% in Georgia, 23% in Armenia, 22% in Austria and 22% in Montenegro.

In the markets of Western Europe, we have been strengthening our position through our subsidiaries. They have recorded significant growth rates, the highest in Finland and Belgium, where sales more than doubled. Elsewhere, growth rates were as follows: Italy 34%, Sweden 30%, Austria 23%, and Portugal 10%.

The ten leading prescription pharmaceuticals in terms of sales included medicines containing perindopril (Prenessa*, Co-Prenessa*, Amlessa*, Co-Amlessa*), valsartan (Valsacor, Valsacombi*, Vamloset*, Co-Vamloset*, Valarox*), losartan (Lorista*, Lorista H*, Tenloris*), atorvastatin (Atoris, Atordapin*), pantoprazole (Nolpaza*), rosuvastatin (Roswera*, Rosudapin*), esomeprazole (Emanera*), enalapril (Enap, Enap H*, Elernap*), clopidogrel (Zyllt*), and tramadol (Doreta*, Tadol*).

Compared to the same period last year, Krka recorded the highest absolute sales growth with Valsacor (valsartan), Co-Valsacor* (valsartan/hydrochlorothiazide), Roswera* (rosuvastatin), Co-Amlessa (perindopril/amlodipine/ indapamide), Co-Prenessa* (perindopril/ indapamide), Ezoleta* (ezetimibe), Atoris (atorvastatin), Prenessa* (perindopril), Roticox* (etoricoxib), and Dexamethason Krka.

In the first nine months of 2018, we launched the following completely new medicines:

  • Valarox* (valsartan/rosuvastatin) available in Poland, Lithuania, Slovenia, Hungary, and the Czech Republic. The medicine allows for concomitant treatment of high blood pressure and high cholesterol levels;
  • A triple combination Co-Vamloset (valsartan/amlodipine/hydrochlorothiazide)

available in the Russian Federation. With this medicine, we expanded our range of medicines for the treatment of hypertension;

  • A triple combination for the treatment of HIV infections Efavemten (efavirenz/emtricitabine/ tenofovir) available in Germany, Austria, France, and Macedonia;
  • Darunavir for the treatment of HIV infections, available in Slovakia, Slovenia, Latvia, and Macedonia;
  • A new antipsychotic, Parnido* (paliperidone), available in Hungary, Slovakia, Portugal, Slovenia, Spain, Scandinavia, and Belgium;
  • An analgesic in parenteral pharmaceutical dosage form Dekenor* (dexketoprofen) available in Latvia, Estonia, and Bulgaria;
  • Glypvilo (vildagliptin) for the treatment of diabetes available in Latvia and Estonia; and
  • Entecavir for the treatment of viral hepatitis available in Germany.

In addition to these, we also launched several existing medicines on new markets:

  • Co-Amlessa* (perindopril/amlodipine/ indapamide) in Croatia and Tajikistan;
  • A single-pill combination, perindopril/amlodipine, in Finland and France;
  • Olssa* (olmesartan/amlodipine) in Latvia and Estonia, followed by Romania, Portugal, Finland, Spain, Italy, and Belgium;
  • Telassmo* (telmisartan/amlodipine) in Czech Republic, Poland, and Hungary;
  • Valsacor (valsartan) in Kyrgyzstan;
  • Ezoleta* (ezetimibe) in Germany, Scandinavia, France, Italy, Spain, Benelux, Finland, Ireland,

Non-Prescription Products

The sales value of non-prescription products totalled €87.4 million, or 5% more than in the same period last year.

Sales increased in the following regions: Slovenia (19%), South-East Europe (11%), East Europe (4%), and Central Europe (2%).

Region East Europe contributed more than 50% to total sales. Of that, majority was generated by the Russian Federation, where a 2% rise in sales was recorded. Other markets of the region also recorded growth. Among the large markets of this regions, increments were as follows: Ukraine 28%, Mongolia Portugal, Poland, the Czech Republic, Hungary, and Slovakia;

  • Rosuvador* (rosuvastatin) in Germany, France, Italy, Spain, Austria, Belgium, and Portugal;
  • Bravadin* (ivabradine) in France, Germany, Italy, Spain, Benelux, Scandinavia, Portugal, Ireland, Ukraine, Azerbaijan, and Uzbekistan;
  • A single-pill combination lercanidipine/enalapril in Italy and France;
  • Niperten* (bisoprolol) in Armenia and Mongolia;
  • Glyclada* (gliclazide) in Serbia and Ukraine;
  • Betaklav* (amoxicillin/clavulanic acid) in the Czech Republic, Lithuania, Estonia, the Russian Federation, Macedonia, Kosovo, Finland, Austria, Italy, Scandinavia, and Spain;
  • Roticox* (etoricoxib) in Hungary and France;
  • Oxycaloxon* (oxycodone/naloxone) in Germany, Spain, and Bulgaria;
  • Ulcavis* (bismuth) in Slovenia, Lithuania, Armenia, Azerbaijan, Kyrgyzstan, Ukraine, Moldova, Macedonia, Serbia, Bulgaria and Montenegro;
  • Dutrys* (dutasteride) in Macedonia;
  • Tadilecto* (tadalafil) in the Czech Republic, Lithuania, Latvia, Estonia, Spain, and Romania;
  • Duloxenta* (duloxetine) in the Russian Federation;
  • Zylaxera* (aripiprazole) in Serbia and Azerbaijan;
  • Ecansya* (capecitabine) in Moldova and Montenegro;
  • A single-pill combination of emtricitabine/tenofovir in the Czech Republic, Belgium, Lithuania, and Macedonia.

25%, Uzbekistan 24%, Belarus 6%, Kazakhstan 3%, and Moldova 2%.

Other large markets of the region also recorded growth rates as follows: Croatia 18%, Serbia 32%, Macedonia 11%; Bosnia and Herzegovina 6%, Romania 7%; the Czech Republic 35%; Slovakia 20%, Hungary 43%, and Portugal, where the growth almost tripled.

We recorded good sales with key brand products Septolete and Nalgesin* (naproxen), reaching twodigit growth. Our new products, Flebaven (diosmin/hesperidin) and Magnezij Krka 300, also generated good sales figures.

Animal Health Products

In the first nine months of 2018, sales of our animal health products amounted to €50.4 million, which is 4% more compared to the same period last year. Sales increased the most in Region West Europe (15%), and also in other regions: Slovenia (5%), South-East Europe (6%), and Central Europe (4%).

As regards our large markets, we recorded the most substantial sales growth in Benelux, Spain, and Italy, where it more than doubled. The following growths were recorded in our other large markets: 65% in the UK, 31% in Hungary, 13% in Croatia, 8% in the Czech Republic, and 5% in Slovenia.

Health Resort and Tourist Services

In the first nine months of 2018, the Terme Krka Group generated €28.3 million in sales, or 4% more compared to the same period last year. The number of overnight stays was somewhat smaller compared to the same period of 2017, with domestic guests accounting for 70%. Among foreign guests, Italians accounted for almost 25% of overnight stays. The most substantial increase, 25%, was recorded in Our top-ranking animal health products in terms of sales were: Milprazon* (milbemycin oxime/ praziquantel), Fypryst* (fipronil), Enroxil* (enrofloxacin), Floron* (florfenicol), and Dehinel Plus* (febantel/pyrantel embonate/praziquantel). Sales were driven by Milprazon* and Fypryst*, while the above five animal health products accounted for more than 50% of the sales of total animal health products.

In 2018, we launched an antiparasitic for farm animals, Santiola* (clevamisol), and an antiparasitic for companion animals, Ataxxa* (imidacloprid/ permethrin).

overnight stays of Israeli guests, followed by guests from Switzerland, France, and the Netherlands.

Business units recoded sales increase as follows: Dolenjske Toplice 7%, Talaso Strunjan 3%, and Šmarješke Toplice 3%. Sales generated by Hoteli Otočec matched the sales levels of the same period last year.

* Products marketed under different brand names in individual markets are marked with an asterisk.

Research and Development

In the period from January to September 2018, we obtained marketing authorisations for sixteen (16) new products in 36 dosage forms and strengths.

Prescription Pharmaceuticals

Krka's key therapeutic area of medicines for the treatment of cardiovascular diseases was supplemented with new products. We obtained approvals under the European decentralised procedure in EU countries for Eliskardia (prasugrel) film-coated tablets in two strengths. Prasugrel inhibits platelet aggregation and formation of blood clots. Administered once daily, it is used in combination with acetylsalicylic acid for prevention of atherothrombotic events.

The registration procedure for Apleria/Enplerasa (eplerenone) film-coated tablets in two strengths has been completed. The medicine is used in combination with other medicines for the treatment of heart failure. The active ingredient is one of the new aldosterone receptor antagonists. The risk of adverse reactions is lower than with the older active ingredient, spironolactone.

We obtained marketing authorisations under the European decentralised procedure for Roxiper/Triemma (perindopril/indapamide/ rosuvastatin) film-coated tablets in four strengths. Perindopril, an angiotensin converting enzyme (ACE) inhibitor, and indapamide, a diuretic, control increased blood pressure, whereas rosuvastatin, a statin, lowers elevated cholesterol level. A new single-pill combination is intended for concomitant treatment of both indications. It provides an effective and safe treatment with three active substances combined in a single tablet.

Dalnessa/Amlessa/Tonarssa/Amlessini

(perindopril/amlodipine) tablets were supplemented with two new strengths, indicated for the initial treatment of hypertension. In Western European countries, we obtained marketing authorisations for these medicines under the decentralised procedure.

In the Russian Federation, Krka obtained first marketing authorisation for Co-Vamloset (valsartan/amlodipine/hydrochlorothiazide) filmcoated tablets in three strengths. The single-pill combination controls blood pressure in patients with severe hypertension.

In the same period, we obtained 606 new marketing authorisations in various markets for 103 products.

We extended our range of medicines for the treatment of diseases of the central nervous system. Krka obtained marketing authorisations under the European decentralised procedures for Parnido (paliperidone) prolonged release tablets in three strengths. The medicine is an atypical antipsychotic and is taken only once daily. Krka has introduced OROS, a new laser technology for the production of tablets from which active ingredients are released by osmosis.

We obtained marketing authorisations under the European decentralised procedure for antidepressant Lamegom/Agomaval (agomelatine) film-coated tablets in one strength, 25 mg, and is administered once daily. It has a unique mechanism of action and is an additional option when other antidepressants are not effective. Owing to its soporific effect, it is a medicine of choice when depression is accompanied by insomnia.

Under the European decentralised procedure, relevant marketing authorisations for an antihistamine doxylamine (doxylamine succinate) film-coated tablets were obtained in three European countries. It is used as a short-term treatment for occasional sleep problems in adults. It helps shorten the time to fall asleep and improves the quality of sleep.

We obtained marketing authorisations under the European decentralised procedure for a new strength of the well-established medicine alprazolam 2 mg tablets and introduced the medicine in its lower strengths in certain other markets. The medicine is used for the treatment of anxiety and depression.

We extended our portfolio of oncology medicines. Under the centralised procedure, we obtained marketing authorisations for Pemetrexed Krka (pemetrexed) powder for solution for infusion in two strengths. This medicine of choice is used for the treatment of patients with locally advanced or metastatic non-small cell lung cancer.

We obtained marketing authorisation for gefitinib film-coated tablets. This medicine is indicated for the treatment of locally advanced or metastatic lung carcinoma. By inhibiting growth and metastasis of cancer cells, it reduces the symptoms of lung cancer, improves the quality of life, and prolongs the survival time.

Our range of oncology medicines was extended with Everofin (everolimus) tablets in three strengths. The medicine decreases blood supply to a tumour and inhibits cancer cell growth and metastasis. It is indicated for the treatment of breast cancer and renal cancer. This is a medicine of choice for the treatment of certain types of neuroendocrine tumours.

We also obtained marketing authorisations for an antiviral medicine entecavir film-coated tablets in two strengths. It is used to treat chronic hepatitis B virus infection. According to the guidelines, it is one of the medicines of choice for the treatment of this disease.

We obtained a marketing authorisation under the decentralised procedure for a new formulation of the well-established medicine tramadol oral drops. Tramadol is an opioid medicine used for relieving moderate to severe pain. Oral drops are a patientfriendly pharmaceutical dosage form also suitable for relieving pain in children.

We obtained new marketing authorisations in selected Western European markets for Naproxen 550 (naproxen) film-coated tablets. This is an important medicine in our range of products for relieving pain and inflammation, and for reducing fever.

We obtained a marketing authorisation for a new strength of an antipsychotic, Arisppa/Aryzalera (aripiprazole) 20 mg tablets, thus extending our portfolio of pharmaceuticals for diseases of the central nervous system. The medicine is now available in five strengths, which allows the treatment to be tailored to the needs of patients with serious diseases, such as schizophrenia.

In the European markets, we extended marketing opportunities by obtaining new marketing authorisations for our medicines. In Denmark, Sweden and Finland, we also obtained marketing authorisations for an anti-infective for systemic use, moxifloxacin solution for infusion, and in Iceland for clarithromycin film-coated tablets.

In the European markets, we furthermore obtained marketing authorisations for medicines for the treatment of cardiovascular diseases: atorvastatin film-coated tablets in three strengths, valsartan film-coated tablets and valsartan/ hydrochlorotiazide film-coated tablets available in a single-pill combination.

We expanded marketing opportunities for an antipsychotic, Kventiax SR (quetiapine) prolongedrelease tablets, and an antidepressant, sertraline film-coated tablets. Also, we obtained marketing authorisations for a medicine used for the treatment of erectile dysfunction, Tadipah (tadalafil) filmcoated tablets; an antihistamine, Dasergin (desloratadine) film-coated tablets; and fluconazole antifungal capsules.

In various eastern European countries, we obtained new marketing authorisations for medicines for the treatment of cardiovascular diseases: Lortenza (losartan/amlodipine) film-coated tablets in Kyrgyzstan and Azerbaijan; Vamloset (valsartan/ amlodipine) film-coated tablets in Mongolia; Valarox (rosuvastatin/valsartan) film-coated tablets; Atordapin (amlodipine/atorvastatin) film-coated tablets; Niperten Combi (bisoprolol/ amlodipine) film-coated tablets in Moldova, Bloxazoc (metoprolol) prolonged-release tablets in Kazakhstan; and Pektrol (isosorbide) prolongedrelease tablets in Mongolia. We obtained new marketing authorisations for the following medicines from our portfolio of products for the treatment of diseases of the central nervous system: Zylaxero (aripiprazole) tablets and Kventiax (quetiapine) filmcoated tablets in Ukraine; Kventiax SR (quetiapine) prolonged-release tablets in Azerbaijan, Elicea (escitalopram) film-coated tablets, Elicea Q-Tab (escitalopram) orodispersible tablets and Alventoa (venlafaxine) prolonged-release capsules in Moldova, and Elicea (escitalopram) orodispersible tablets in Ukraine.

We obtained new marketing authorisations for the following antibiotics: Azibiot (azithromycin) powder for oral suspension in Ukraine, Kazakhstan, Mongolia, Azerbaijan and Georgia; Betaklav (amoxicillin/clavulanic acid) tablets and powder for oral suspension in Turkmenistan and Mongolia; Moflaxa (moxifloxacin) solution for infusion in Azerbaijan; Levaxela (levofloxacin) solution for infusion in Azerbaijan and Mongolia; and filmcoated tablets in Mongolia. We also introduced Hiconcil (amoxicillin) capsules in Armenia, and

Cefamezin (cefazolin) powder for solution for injection in Mongolia.

Additionally, we obtained marketing authorisations for analgesics Doreta (tramadol/paracetamol) filmcoated tablets and Doreta SR (tramadol/ paracetamol) prolonged-release tablets in Azerbaijan.

We introduced a medicine for the treatment of HIV infections, Emtricitabin/Tenofovir Krka (emitricitabine/tenofovir) film-coated tablets in Kazakhstan and Azerbaijan.

In Moldova, we obtained new marketing authorisations for a medicine for controlling gastric acid, Zulbex (rabeprazole) gastro-resistant tablets, and a non-steroidal anti-inflammatory drug (NSAID) Etoxib (etoricoxib) film-coated tablets.

We introduced corticosteroids, Flosteron (betamethasone) suspension for injection in Azerbaijan, and Dexamethason Krka (dexamethasone) tablets in Ukraine.

In Mongolia, we obtained a marketing authorisation for an antidiabetic agent for the treatment of type II diabetes, Gliclada (gliclazide) prolonged-release tablets.

In the markets of South-Eastern Europe, we increased the number of marketing authorisations for medicines from key therapeutic groups. We obtained new marketing authorisations for several medicines for the treatment of cardiovascular diseases. These are: Rameam (ramipril/amlodipine) capsules in Serbia and Bosnia and Herzegovina, Amlessa (perindopril/amlodipine) tablets in Kosovo, Montenegro and Serbia, Amlewel/Co-Amlessa (perindopril/amlodipine/indapamide) tablets in Montenegro and Albania, Tenloris (losartan/amlodipine) film-coated tablets in Montenegro, Co-Olimestra (olmesartan/ hydrochlorothiazide) and Olimestra (olmesartan) film-coated tablets in Albania, Wamlox (amlodipine/valsartan) tablets and Bloxazoc (metorolol) tablets in Bosnia and Herzegovina, and Teldipin (telmisartan/amlodipine) tablets and Bixebra (ivabradine) film-coated tablets in Serbia.

In Kosovo and Macedonia, we obtained new marketing authorisations for an opioid analgesic Adolax (oxycodone/naloxone) prolonged-release tablets. We expanded our market opportunities for medicines for the treatment of HIV infections by obtaining marketing authorisations for emtricitabine/tenofovir film-coated tablets in Macedonia, and for darunavir film-coated tablets in Serbia. From our range of analgesics, we introduced Doreta (tramadol/paracetamol) filmcoated tablets in Montenegro.

From our range of medicines for the treatment of diseases of the central nervous system, we obtained marketing authorisations for two medicines for the treatment of depression and anxiety: Dulsevia (duloxetine) hard gastro-resistant capsules in Serbia, and Yasnal (donepezil) orodispersible tablets in Bosnia and Herzegovina.

We obtained additional marketing authorisations for the following medicines from our range of antibiotics: Azibiot (azithromycin) powder for oral suspension in Kosovo and Macedonia, Furocef (cefuroxime) film-coated tablets in Albania, Betaklav (amoxicillin/clavulanic acid) powder for oral solution in Kosovo and Bosnia and Herzegovina, and Betaklav (amoxicillin/clavulanic acid) film-coated tablets in Kosovo.

We introduced medicines for the treatment of erectile dysfunction, Tadorsyo (tadalafil) film-coated tablets, in Serbia, and Vizarsin (sildenafil) in Bosnia and Herzegovina. We also obtained marketing authorisations for a non-steroidal anti-inflammatory drug (NSAID) Etoxib (etoricoxib) film-coated tablets in Bosnia and Herzegovina, and Aclexa (celecoxib) hard capsules in Montenegro. We introduced a glucocorticoid, dexamethasone tablets, in Albania and in Bosna and Herzegovina.

In the overseas markets, we obtained marketing authorisations for many established Krka products. From the group of medicines for the treatment of cardiovascular diseases, we introduced Tolucombi (telmisartan/hydrochlorothiazide) tablets, Valsaden (valsartan/hydrochlorothiazide) film-coated tablets, Atoris (atorvastatin) film-coated tablets, Rawel SR (indapamide) prolonged-release tablets, Coryol (carvedilol) tablets, and Vasilip (simvastatin) filmcoated tablets.

We also obtained marketing authorisations for medicines used for controlling gastric acid, Nolpaza (pantoprazole) gastro-resistant tablets and powder for solution for injection and Lanzul (lansoprazole) capsules; an antihistamine, Aller Tec (levocetirizine) film-coated tablets; a medicine for the treatment of erectile dysfunction, Vizarsin (sildenafil) film-coated tablets; antibiotics, Ciprinol (ciprofloxacin) and Nolicin (norfloxacin); and a glucocorticoid, dexamethasone solution for

Non-Prescription Products

We obtained a marketing authorisation for Flebaven 450 mg/50 mg (diosmin/hesperidin) filmcoated tablets in Azerbaijan, Kyrgyzstan and Uzbekistan. We introduced Flebaven (diosmin) 500 mg film-coated tablets in Bosnia and Herzegovina and in Macedonia, where also 1000 mg tablets are available.

In Serbia, Bosnia and Herzegovina, Kosovo, Macedonia, Ukraine, Turkmenistan and Moldova, we introduced Septolete total (benzydamine

Animal Health Products

We expanded our portfolio of animal health products and were the first generic company to obtain marketing authorisation for selamectin 60 mg/ml spot-on solution for cats and small dogs in three different volumes and 120 mg/ml spot-on solution for dogs in five different volumes. This is an advanced medicine effective against external parasites, mange, fleas, lice as well as internal gastrointestinal parasites, heart worms and eye worms. It is also appropriate for the treatment of mixed infestations in cats and dogs.

In the first half of 2018, we extended marketing opportunities by obtaining new marketing authorisations for Fyperix/Amflee/Fypermid Combo (fipronil/S-methoprene) spot-on solution, an animal health product. The product protects dogs, cats and ferrets from parasitic skin infections and infestations. We obtained marketing authorisations under the decentralised procedure in the UK, Italy, Finland, Ireland, Portugal, Cyprus and Eastern European countries. In most countries, Krka obtained authorisations for marketing it as a nonprescription animal health product.

In Moldova, we obtained marketing authorisations for Otoxolan (marbofloxacin/clotrimazole/ dexamethasone) ear drops for dogs, Fypryst (fipronil) spot-on solution for dogs and cats, and Milprazon (milbemycin oxime/praziquantel) filmcoated tablets for cats and dogs.

injection.

chloride/cetylpyridinium chloride) lozenges in two flavours, elder and lemon, and honey and lemon.

We obtained notifications for Magnezij Krka 300/Magnezij B2 Krka 300 (magnesium citrate) in Macedonia and Hungary. We also obtained a marketing authorisation for our vitamin product, Pikovit Unique chewable tablets, in Mongolia. We launched a medicine for the treatment of the alimentary tract and metabolism, Ulcamed (bismuth) film-coated tablets, in Albania and Bosnia and Herzegovina.

In Serbia, we obtained the marketing authorisation for Dehinel (praziquantel/pyrantel embonate) filmcoated tablets for cats. The single-pill combination is used for the treatment of gastrointestinal infestations in cats.

In Kazakhstan, we obtained marketing authorisations for Fyprist (fipronil), a cutaneous spray for the treatment of and protection against external parasites in dogs and cats, and a general tonic and rehydrate, Calfoset solution for injection, for the treatment and prevention of digestive disorders. In Georgia, we introduced Rycarfa (carprofen), a non-steroidal anti-inflammatory agent.

Krka increased the number of marketing authorisations among the medicines for the treatment of farm animals and strengthened the existing brands. In Moldova, we obtained a marketing authorisation for Toltarox (toltrazuril) oral solution used to treat Coccidia spp. infestations in different poultry species. In Azerbaijan, we obtained marketing authorisations for Amatib (amoxicillin) oral powder for the treatment of infections in pigs and poultry, and Doxatib (doxycycline) powder for use in drinking water.

In Kazakhstan, we obtained marketing authorisations for Tyavalt (tiamulin) granules for the preparation of drinking water for pigs and for Rycarfa (carprofen), a non-steroidal antiinflammatory agent.

Investments

In the first nine months of 2018, the Krka Group allocated €66.0 million to investments, of that €52.0 million to the controlling company. We invested primarily in increasing and updating production, and in development-and-research capacities.

Krka's key investment is the product development and quality control facility, Razvojno-kontrolni center 4 (Slovene abbreviation: RKC 4), at the production site in Novo mesto. The building has been built in the vicinity of the other three similar laboratories for product development and control.

Preparation works for the €54 million building started at the end of June 2015, and the building was completed and glazed in the autumn of 2016. The connection structure between the two buildings, RKC 3 and RKC 4, has also been built. Setting up of the laboratory rooms was finished in the summer of 2017, and the facilities were put to use. Additional furnishing of the rooms intended for development is in its final stage. The supply and setting up of the pharmaceutical equipment are in progress, and the installation and start up are due by the end of 2018. The completion of facilities for Analytics Development is due at the end of 2018, and the installation of the equipment is planned for the first half of 2019.

In October 2017, Krka started building a multipurpose warehouse on the same site to ensure additional storage room for incoming materials and finished products. This will increase the speed and flexibility of production, and improve product availability and market supply. The construction of the building, installation of the logistic and other equipment, qualification and equipment and system start-ups will take two years. By the end of March 2019, the building should be roofed and shelving racks constructed. According to the plan, final connection with Raw Materials Warehouse and weighing rooms should be finished by the end of 2019. The investment is estimated at €36 million.

Notol 2, the advanced facility for manufacturing solid dosage forms and Krka's largest investment, which started running in 2015, is also at this site. We have been acquiring additional technological equipment in order to meet the market demand and manufacture new products, and we have allocated €10 million for that this year. When the plant is fully equipped, it will be able to operate at its planned volume, i.e. 4.5 billion tablets, film-coated tablets and capsules per year.

Investing in the new plant in Krško has provided facilities for hydrogenation and further increased capacities for the independent production of pharmaceutical ingredients. Construction of a €4.5 million hydrogenation plant, Hidrogeniranje 2, started in June 2017, and trial production at the beginning of 2018.

The plant for production of animal health products with biocidal effect in Bršljin, Novo mesto, has been extended. The investment is estimated at €4.6 million. Production on the new equipment is due at the end of 2018 or at the beginning of 2019.

Krka has started constructing a new office building in Ljubljana. The building will be connected to the existing one and ready for use in mid-2019. It will have four floors underground and four above the ground. The preparation works started in October 2017. According to the plan, the building should be constructed and glazed by the end of the year, and finishing works should be completed by June 2019.

Krka-Rus 2 plant in Istra in the Russian Federation is one of the most important investments in Krka's subsidiaries. The second stage of equipping has been completed, which has cost Krka €22 million. All technological and production equipment has been installed and operates. Production capacity has been increased to two thirds of the planned final capacity, a total of 2.5 billion tablets and capsules a year. In September, Krka started building a wastewater treatment plant. The investment is estimated at €2.6 million. A €1.8 million project to increase laboratory capacity is also in progress. Two thirds of products intended for the Russian market are produced by Krka-Rus, giving Krka the status of a domestic producer in the Russian Federation.

In the distribution and production centre in Jastrebarsko, Croatia, the investment project in production and laboratory capacities for solid dosage oncology medicines was completed in 2017, whereas furnishing the premises and installing technological equipment for additional production capacity for animal health products are still ongoing. The investment is estimated at €2 million.

We completed a €5.5 million investment in Krka's subsidiary, Farma GRS. We arranged additional capacities for research and development at the Chemical development centre, and increased capacities for the small-scale production of pharmaceutical ingredients in line with the good manufacturing practice. Production started in February.

Several low investments are in progress in all business units of the subsidiary Terme Krka. In 2018, the subsidiary Terme Krka plans to allocate to investments more than €3 million.

We have established a joint venture Ningbo Krka Menovo with our long-term Chinese partner Menovo in the city of Ningbo. The initial share capital of €30 million has been allocated to financing development activities and investing in production capacities. The new company engages in development, production and marketing of finished products. Its first job is to obtain as many marketing authorisations in China for products from Krka's portfolio as possible in the next two to three years, and to manufacture and sell them there. First sales results in China are expected in three years.

Employees

At the end of September 2018, the Krka Group had 11,226 employees, of that 5,773 abroad, slightly exceeding 51% of the total Krka Group headcount. More than 54% of all employees in the Krka Group have completed at least university level education.

At the end of September, the Krka Group had 394 or 4% employees more than at the end of 2017. Together with persons employed through agencies, the Krka Group had 12,414 regularly employed persons on payroll, or 2% more than at the end of 2017.

Educational structure of the Krka Group

30 September 2018 31 December 2017
Number of Share Number of Share
employees (%) employees (%)
PhD 186 1.7 175 1.6
Master of Science 377 3.4 364 3.4
University degree 5,536 49.3 5,472 50.5
Higher professional education 1,584 14.1 1,485 13.7
Vocational college education 278 2.4 267 2.5
Secondary school education 2,146 19.1 1,927 17.8
Other 1,119 10.0 1,142 10.5
Krka Group 11,226 100.0 10,832 100.0

We ensure a continuous inflow of new talented employees by giving scholarships. Currently, there are 50 Krka scholarship holders, primarily pharmacy and chemistry students. We also grant scholarships to exceptional students from other fields of interest to Krka. We granted 18 new scholarships this year. Through a staff development and succession planning system we make sure that most of Krka's key personnel requirements – both in terms of field experts and managers – are catered for within the Krka Group.

Krka also invests in the knowledge and development of its employees, who undergo additional training, both in Slovenia and abroad, related to various professional areas of expertise, quality, management, personal growth, foreign languages and informatics. Trainings are adjusted to the needs of our employees, the technological process, the market situation and the development needs of the Krka Group. Most trainings are organised in-house, they are constantly updated and supplemented with new types (e-learning etc.) better adjusted to the contemporary line of work.

At the end of September, 156 employees were enrolled into part-time graduate studies co-funded by Krka, 67 of them in postgraduate studies. By the end of September, 17 Krka's employees had graduated from university this year.

By examining and approving candidates under the NVQ system between 2002 and September 2018, we have awarded 1,348 NVQ certificates to Krka employees and 142 to participants from other organisations in the pharmaceutical industry, a total of 1,490 certificates for four vocational qualifications. At the moment, 124 employees are included in the process of obtaining NVQ.

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF THE KRKA GROUP WITH NOTES

Consolidated Statement of Financial Position of the Krka Group

In € thousand 30 Sept 2018 31 Dec 2017 Index
Assets
Property, plant and equipment 840,043 864,842 97
Intangible assets 108,845 110,992 98
Loans 11,636 9,543 122
Investments 9,644 8,815 109
Deferred tax assets 39,539 38,475 103
Other non-current assets 463 341 136
Total non-current assets 1,010,170 1,033,008 98
Assets held for sale 41 41 100
Inventories 340,967 310,671 110
Trade receivables 426,014 500,735 85
Other receivables 28,735 27,302 105
Loans 20,155 1,426 1,413
Investments 5,835 0
Cash and cash equivalents 79,940 45,948 174
Total current assets 901,687 886,123 102
Total assets 1,911,857 1,919,131 100
Equity
Share capital 54,732 54,732 100
Treasury shares -47,975 -40,588 118
Reserves 105,922 111,477 95
Retained earnings 1,381,758 1,361,107 102
Total equity holders of the controlling company 1,494,437 1,486,728 101
Non-controlling interests within equity 3,207 971 330
Total equity 1,497,644 1,487,699 101
Liabilities
Provisions 100,199 98,075 102
Deferred revenues 10,086 10,953 92
Deferred tax liabilities 11,862 12,154 98
Total non-current liabilities 122,147 121,182 101
Trade payables 104,731 108,340 97
Income tax payable 5,018 16,142 31
Other current liabilities 182,317 185,768 98
Total current liabilities 292,066 310,250 94
Total liabilities 414,213 431,432 96
Total equity and liabilities 1,911,857 1,919,131 100

Consolidated Income Statement of the Krka Group

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Revenues 971,920 928,251 105
Costs of goods sold -414,047 -398,518 104
Gross profit 557,873 529,733 105
Other operating income 7,770 8,174 95
Selling and distribution expenses -245,725 -237,537 103
R&D expenses -97,719 -92,877 105
General and administrative expenses -58,378 -58,270 100
Operating profit 163,821 149,223 110
Financial income 4,000 9,892 40
Financial expenses -24,832 -29,870 83
Net financial result -20,832 -19,978 104
Profit before tax 142,989 129,245 111
Income tax -22,228 -19,194 116
Net profit 120,761 110,051 110
Attributable to:
– equity holders of the controlling company 120,836 110,059 110
– non-controlling interest -75 -8 938
Basic earnings per share (in €) 3.77 3.41 111
Diluted earnings per share (in €) 3.77 3.41 111

* Net profit for the period/Average number of shares issued in the period exclusive of treasury shares.

** All shares issued by the controlling company are ordinary shares, hence the diluted earnings per share ratio equalled the basic earnings per share.

Consolidated Statement of Other Comprehensive Income of the Krka Group

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Net profit 120,761 110,051 110
Other comprehensive income for the period
Other comprehensive income for the period reclassified to
profit or loss at a future date
Translation reserves -13,639 -7,460 183
Change in fair value of available-for-sale financial assets 823 -1,082
Deferred tax effect -157 205
Net other comprehensive income for the period reclassified
to profit or loss at a future date
-12,973 -8,337 156
Other comprehensive income for the period that will not be
reclassified to profit or loss at a future date
Recalculation of post-employment benefits -1 0
Net other comprehensive income for the period that will not
be reclassified to profit or loss at a future date
-1 0
Total other comprehensive income for the period (net of tax) -12,974 -8,337 156
Total comprehensive income for the period (net of tax) 107,787 101,714 106
Attributable to:
– equity holders of the controlling company 107,894 101,722 106
– non-controlling interest -107 -8 1,338

Consolidated Statement of Changes in Equity of the Krka Group

Reserves Retained earnings
Reserves
for
Other Total equity
holders of the
Non
controlling
In € thousand Share
capital
Treasury
shares
treasury
shares
Share
premium
Legal
reserves
Statutory
reserves
Fair value
reserve
Translation
reserve
profit
reserves
Retained
earnings
Profit for
the period
controlling
company
interests
within equity
Total
equity
Balance at 1 Jan 2018 54,732 -40,588 40,588 105,897 14,990 30,000 -12,523 -67,475 1,129,172 90,233 141,702 1,486,728 971 1,487,699
Net profit 0 0 0 0 0 0 0 0 0 0 120,836 120,836 -75 120,761
Total other comprehensive
income for the period
(net of tax)
0 0 0 0 0 0 665 -13,607 0 0 0 -12,942 -32 -12,974
Total comprehensive
income for the period
(net of tax)
0 0 0 0 0 0 665 -13,607 0 0 120,836 107,894 -107 107,787
Transactions with owners
recognised in equity
Formation of other revenue
reserves under the resolution
of the Management and
Supervisory Boards
0 0 0 0 0 0 0 0 38,216 -38,216 0 0 0 0
Transfer of previous period's
profit to retained earnings
0 0 0 0 0 0 0 0 0 141,702 -141,702 0 0 0
Purchase of treasury shares 0 -7,387 0 0 0 0 0 0 0 0 0 -7,387 0 -7,387
Formation of reserves for
treasury shares
0 0 7,387 0 0 0 0 0 0 0 -7,387 0 0 0
Dividends and other profit
shares paid
0 0 0 0 0 0 0 0 0 -92,798 0 -92,798 0 -92,798
Acquisition of non-controlling
interests
0 0 0 0 0 0 0 0 0 0 0 0 2,343 2,343
Total transactions with
owners recognised in equity
0 -7,387 7,387 0 0 0 0 0 38,216 10,688 -149,089 -100,185 2,343 -97,842
Balance at 30 Sept
2018
54,732 -47,975 47,975 105,897 14,990 30,000 -11,858 -81,082 1,167,388 100,921 113,449 1,494,437 3,207 1,497,644
Reserves Retained earnings
Reserves
for
Other Total equity
holders of the
Non
controlling
Share Treasury treasury Share Legal Statutory Fair value Translation profit Retained Profit for controlling interests Total
In € thousand capital shares shares premium reserves reserves reserve reserve reserves earnings the period company within equity equity
Balance at 1 Jan 2017 54,732 -29,690 29,690 105,897 14,990 30,000 -11,802 -59,097 1,102,165 107,670 98,833 1,443,388 1,056 1,444,444
Net profit 0 0 0 0 0 0 0 0 0 0 110,059 110,059 -8 110,051
Total other comprehensive
income for the period
(net of tax)
0 0 0 0 0 0 -877 -7,460 0 0 0 -8,337 0 -8,337
Total comprehensive
income for the period
(net of tax)
0 0 0 0 0 0 -877 -7,460 0 0 110,059 101,722 -8 101,714
Transactions with owners
recognised in equity
Transfer of previous period's
profit to retained earnings
0 0 0 0 0 0 0 0 0 98,833 -98,833 0 0 0
Purchase of treasury shares 0 -7,856 0 0 0 0 0 0 0 0 0 -7,856 0 -7,856
Formation of reserves for
treasury shares
0 0 7,856 0 0 0 0 0 0 0 -7,856 0 0 0
Dividends and other profit
shares paid
0 0 0 0 0 0 0 0 0 -88,644 0 -88,644 0 -88,644
Total transactions with
owners recognised in equity
0 -7,856 7,856 0 0 0 0 0 0 10,189 -106,689 -96,500 0 -96,500
Balance at 30 Sept
2017
54,732 -37,546 37,546 105,897 14,990 30,000 -12,679 -66,557 1,102,165 117,859 102,203 1,448,610 1,048 1,449,658

Consolidated Statement of Cash Flows of the Krka Group

In € thousand Jan–Sept 2018 Jan–Sept 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net profit 120,761 110,051
Adjustments for: 99,722 102,533
– amortisation/depreciation 82,613 79,734
– foreign exchange differences -4,585 -1,924
– investment income -5,454 -10,848
– investment expenses 3,098 15,039
- financial income -82 0
– interest expenses and other financial expenses 1,904 1,338
– income tax 22,228 19,194
Operating profit before changes in net operating current assets 220,483 212,584
Change in trade receivables 73,671 26,331
Change in inventories -30,296 -24,109
Change in trade payables -4,713 -1,638
Change in provisions 968 1,139
Change in deferred revenues -867 -905
Change in other current liabilities -3,072 -29,535
Income tax paid -36,322 -6,894
Net cash from operating activities 219,852 176,973
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 349 402
Proceeds from sale of current investments 0 2
Dividends received 975 15
Proceeds from sale of property, plant and equipment 3,217 1,279
Purchase of intangible assets -3,352 -2,899
Purchase of property, plant and equipment -61,883 -77,410
Non-current loans -1,978 -1,911
Proceeds from repayment of non-current loans 951 983
Payments to acquire non-current investments -156 -124
Proceeds from sale of non-current investments 24 11
Payments/Proceeds in connection with current investments and loans -24,746 8,281
Payments in connection with derivative financial instruments -2,278 -25,820
Proceeds from derivative financial instruments 2,386 9,474
Net cash used in financing activities -86,491 -87,717
CASH FLOWS FROM FINANCING ACTIVITIES
Interest paid -748 -268
Dividends and other profit shares paid -92,809 -88,748
Purchase of treasury shares -7,387 -7,856
Proceeds of payments from non-controlling interests 2,343 0
Net cash used in financing activities -98,601 -96,872
Net increase/decrease in cash and cash equivalents 34,760 -7,616
Cash and cash equivalents at the beginning of the period 45,948 38,630
Effect of exchange rate fluctuations on cash held -768 -78
Net cash and cash equivalents at the end of the period 79,940 30,936

Segment Reporting of the Krka Group

European Union South-East Europe East Europe Other Elimination Total
Jan–Sept Jan–Sept Jan–Sept Jan–Sept Jan–Sept Jan–Sept Jan–Sept Jan–Sept Jan–Sept Jan–Sept Jan–Sept Jan–Sept
In € thousand 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Revenues to non-group
companies
591,790 574,164 54,164 46,220 287,625 271,434 38,341 36,433 0 0 971,920 928,251
Revenues to Group
companies
155,410 172,793 29,881 22,499 167,662 172,465 0 0 -352,953 -367,757 0 0
Other operating income 3,595 5,121 24 117 4,151 2,936 0 0 0 0 7,770 8,174
Operating expenses -509,975 -495,401 -37,186 -33,866 -245,444 -236,313 -23,264 -21,622 0 0 -815,869 -787,202
Operating expenses to
Group companies
-267,479 -277,590 -32,879 -25,419 -341,447 -325,909 -251 -6 642,056 628,924 0 0
Operating profit 85,410 83,884 17,002 12,471 46,332 38,057 15,077 14,811 0 0 163,821 149,223
Interest income 149 141 1 0 195 260 3 0 0 0 348 401
Interest revenues to Group
companies
190 539 0 0 2 2 0 0 -192 -541 0 0
Interest expenses -24 -201 0 0 -556 2 0 0 0 0 -580 -199
Interest expenses to Group
companies
-235 -195 0 0 -39 -281 0 0 274 476 0 0
Net financial result -2,111 293 -353 562 -18,677 -20,708 309 -125 0 0 -20,832 -19,978
Income tax -10,755 -10,724 -1,933 -1,619 -8,208 -5,366 -1,332 -1,485 0 0 -22,228 -19,194
Net profit 72,544 73,453 14,716 11,414 19,447 11,983 14,054 13,201 0 0 120,761 110,051
Investments 62,238 72,657 316 148 2,969 2,436 436 0 0 0 65,959 75,241
Depreciation 54,384 49,658 1,606 1,440 20,780 22,654 438 277 0 0 77,208 74,029
Amortisation 3,416 3,514 237 208 1,596 1,823 156 160 0 0 5,405 5,705
30
Sept 2018
31
Dec 2017
30
Sept 2018
31
Dec 2017
30
Sept 2018
31
Dec 2017
30
Sept 2018
31
Dec 2017
30
Sept 2018
31
Dec 2017
30
Sept 2018
31
Dec 2017
Total assets 1,489,309 1,461,851 45,436 40,855 365,103 405,694 12,009 10,731 0 0 1,911,857 1,919,131
Goodwill 42,644 42,644 0 0 0 0 0 0 0 0 42,644 42,644
Trademark 37,527 38,163 0 0 0 0 0 0 0 0 37,527 38,163
Total liabilities 300,425 327,324 10,278 9,453 85,123 77,273 18,387 17,382 0 0 414,213 431,432

Notes to the Consolidated Financial Statements of the Krka Group

Costs by nature €815,869 thousand

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Cost of goods and material 259,214 267,441 97
Cost of services 176,322 173,915 101
Employee benefit cost 278,807 262,036 106
Amortisation and depreciation 82,613 79,734 104
Inventory write-off and allowances 15,204 8,799 173
Receivables impairment and write-off 774 1,803 43
Formation of provisions for lawsuits 45 0
Other operating expenses 28,468 25,453 112
Total costs 841,447 819,181 103
Change in the value of inventories of products and work in
progress
-25,578 -31,979 80
Total 815,869 787,202 104

Employee benefit costs €278,807 thousand

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Gross wages and salaries and continued pay 216,785 203,516 107
Social security contributions 17,533 15,492 113
Pension insurance contributions 29,277 28,476 103
Payroll tax 779 821 95
Post-employment benefits and other non-current employee
benefits
3,629 3,581 101
Other employee benefit costs 10,804 10,150 106
Total employee benefit costs 278,807 262,036 106

Other operating expenses €28,468 thousand

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Grants and assistance for humanitarian and other purposes 1,314 1,248 105
Environmental protection expenses 3,066 2,719 113
Other taxes and levies 20,617 17,748 116
Loss on sale of property, plant and equipment and intangible
assets
820 927 88
Other operating expenses 2,651 2,811 94
Total other operating expenses 28,468 25,453 112

Other taxes and levies include taxes (claw-back, etc.) that have recently been introduced in certain markets, where the Krka Group operates.

Financial income and expenses

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Interest income 348 401 87
Gains on disposal of available-for-sale financial assets 0 2 0
Financial instruments income 3,553 9,474 38
– realised income 2,386 9,474 25
– change in fair value 1,167 0
Income from dividends and other shares of the profit 17 15 113
Other financial income 82 0
Total financial income 4,000 9,892 40
Net foreign exchange differences -20,651 -14,323 144
Interest expenses -580 -199 291
Financial instruments expenses -2,278 -14,111 16
– incurred expenses -2,278 -25,820 9
– change in fair value 0 11,709 0
Other financial expenses -1,323 -1,237 107
Total financial expenses -24,832 -29,870 83
Net financial result -20,832 -19,978 104

Income tax amounted to €23,894 thousand, or 16.7% of profit before tax. Together with deferred tax of €-1,666 thousand,

Income tax €22,228 thousand

total income tax expenses in the income statement equalled €22,228 thousand. The effective tax rate was 15.5%.

Property, plant and equipment €840,043 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Land 39,949 38,863 103
Buildings 388,628 409,682 95
Equipment 347,157 375,115 93
Property, plant and equipment being acquired 61,812 36,650 169
Advances for property, plant and equipment 2,497 4,532 55
Total property, plant and equipment 840,043 864,842 97

The value of property, plant and equipment represents just short of 44% of the Krka Group's balance sheet total. Please see the chapter 'Investments' in the Business Report for details on Krka's major investments.

Intangible assets €108,845 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Goodwill 42,644 42,644 100
Trademark 37,527 38,163 98
Concessions, patents, licences and similar rights 24,268 26,644 91
Intangible assets being acquired 4,406 3,541 124
Total intangible assets 108,845 110,992 98

Loans €31,791 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Non-current loans 11,636 9,543 122
– loans to others 11,636 9,543 122
Current loans 20,155 1,426 1,413
– portion of non-current loan maturing next year 91 1,330 7
– loans to others 20,064 94 21,345
– current interest receivable 0 2 0
Total loans 31,791 10,969 290

Non-current loans constituted 37% of total loans.

Non-current loans to others include loans that the Krka Group extends in accordance with its internal acts to its employees for the purchase or renovation of housing facilities.

Non-current loans to others include bank deposits with a maturity exceeding 90 days in total of €20,000 thousand.

Investments €15,479 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Non-current investments 9,644 8,815 109
– available-for-sale financial assets 9,644 8,815 109
Current
investments
including
derivative
financial
instruments
5,835 0
– derivative financial instruments 882 0
– other current investments 4,953 0
Total investments 15,479 8,815 176

Available-for-sale financial assets comprised shares and interests in companies in Slovenia in total of €808 thousand, and €8,836 thousand of investments in shares and interests in companies abroad.

Inventories €340,967 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Material 130,595 119,775 109
Work in progress 88,225 77,743 113
Products 110,862 102,211 108
Merchandise 8,060 8,070 100
Advances for inventories 3,225 2,872 112
Total inventories 340,967 310,671 110

Trade and other receivables €454,749 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Current trade receivables 426,014 500,735 85
Current trade receivables from others 28,735 27,302 105
Total receivables 454,749 528,037 86

Cash and cash equivalents €79,940 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index Cash on hand 119 120 99 Bank balances 79,821 45,828 174 Total cash and cash equivalents 79,940 45,948 174

Bank balances also include bank deposits with a maturity to 30 days in total of €13,373 thousand.

Equity €1,497,644 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Share capital 54,732 54,732 100
Treasury shares -47,975 -40,588 118
Reserves 105,922 111,477 95
– reserves for treasury shares 47,975 40,588 118
– share premium 105,897 105,897 100
– legal reserves 14,990 14,990 100
– statutory reserves 30,000 30,000 100
– fair value reserves -11,858 -12,523 95
– translation reserves -81,082 -67,475 120
Retained earnings 1,381,758 1,361,107 102
Total equity holders of the controlling company 1,494,437 1,486,728 101
Non-controlling interests within equity 3,207 971 330
Total equity 1,497,644 1,487,699 101

Provisions €100,199 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Provisions for lawsuits 4,180 4,507 93
Provisions for post-employment benefits and other non-current
employee benefits
94,614 92,710 102
Other provisions 1,405 858 164
Total provisions 100,199 98,075 102

Deferred revenues €10,086 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Grants from the European Regional Development Fund and
budget of the Republic of Slovenia, intended for the Production
of pharmaceuticals in the new Notol 2 plant project.
1,917 2,117 91
Grants from the budget for Dolenjske and Šmarješke Toplice 3,680 3,785 97
health resorts and for Golf Grad Otočec
Grants from the European Regional Development Fund for 174 242 72
developing new technologies (a FBD project)
Grants from the European Regional Development Fund for
setting up the GEN-I information and technology solutions 6 10 60
system
Grants from the European Regional Development Fund for the 4,280 4,752 90
Development Centres of the Slovene Economy
Subsidy for acquisition of electric vehicles 6 7 86
Property, plant and equipment received for free 22 31 71
Emission coupons 1 9 11
Total deferred revenues 10,086 10,953 92

The Development Centres of the Slovene Economy and FBD projects are partly funded by the European Union from the European Regional Development Fund. The projects are carried out within the framework of the Operational Programme for Strengthening Regional Development Potentials for Period 2007–2013; Priority axis 1: Competitiveness and Research Excellence: main type of activity 1.1: Improvement of competitiveness and research excellence.

Trade payables €104,731 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Payables to domestic suppliers 46,135 43,256 107
Payables to foreign suppliers 56,911 61,790 92
Payables from advances 1,685 3,294 51
Total trade payables 104,731 108,340 97

Other current liabilities €182,317 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Accrued contractual discounts on products sold 107,343 125,680 85
Payables to employees – gross salaries, other receipts and
charges
42,850 38,551 111
Derivative financial instruments 0 284 0
Other 32,124 21,253 151
Total other current liabilities 182,317 185,768 98

Contingent liabilities €20,270 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Guarantees issued 19,650 18,396 107
Other 620 620 100
Total contingent liabilities 20,270 19,016 107

Fair value

30 Sept 2018 31 Dec 2017
Carrying Carrying
In € thousand amount Fair value amount Fair value
Non-current loans 11,636 11,636 9,543 9,543
Available-for-sale financial assets 9,644 9,644 8,815 8,815
Current loans 20,155 20,155 1,426 1,426
Current investments 5,835 5,835 0 0
– derivative financial instruments 882 882 0 0
– other investments 4,953 4,953 0 0
Trade receivables 426,014 426,014 500,735 500,735
Cash and cash equivalents 79,940 79,940 45,948 45,948
Trade payables and other liabilities excluding amounts owed
to the state, to employees and advances
-247,590 -247,590 -241,876 -241,876
Other current liabilities 0 0 -284 -284
– derivative financial instruments 0 0 -284 -284
Total 305,634 305,634 324,307 324,307

In terms of fair value, investments are classified into three levels:

  • Level 1 assets at market price;
  • Level 2 assets not classified within level 1 and the value of which is determined directly or indirectly based on observable market data;
  • Level 3 assets the value of which cannot be determined using observable market data.

The fair value of securities held for trading is computed on the basis of the stock exchange quotation of the respective securities as at reporting date, and it is not decreased by any costs that may arise upon the sale or purchase of securities.

Fair value of assets

30 Sept 2018 31 Dec 2017
In € thousand Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Assets at fair value
Available-for-sale financial assets 8,256 0 1,388 9,644 7,434 0 1,381 8,815
Derivative financial instruments 0 0 882 882 0 0 0 0
Other investments 0 0 4,953 4,953 0 0 0 0
Total assets at fair value 8,256 0 7,223 15,479 7,434 0 1,381 8,815
Assets for which fair value is
disclosed
Non-current loans 0 0 11,636 11,636 0 0 9,543 9,543
Current loans 0 0 20,155 20,155 0 0 1,426 1,426
Trade receivables 0 0 426,014 426,014 0 0 500,735 500,735
Cash and cash equivalents 0 0 79,940 79,940 0 0 45,948 45,948
Total assets for which fair value
is disclosed
0 0 537,745 537,745 0 0 557,652 557,652
Total 8,256 0 544,968 553,224 7,434 0 559,033 566,467

Liabilities at fair value

30 Sept 2018 31 Dec 2017
In € thousand Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Liabilities at fair value
Derivative financial instruments 0 0 0 0 0 0 284 284
Total liabilities at fair value 0 0 0 0 0 0 284 284
Liabilities for which fair value is
disclosed
Trade payables and other liabilities
excluding amounts owed to the
state, to employees and advances
0 0 247,590 247,590 0 0 241,876 241,876
Total liabilities for which fair
value is disclosed
0 0 247,590 247,590 0 0 241,876 241,876
Total 0 0 247,590 247,590 0 0 242,160 242,160

CONDENSED FINANCIAL STATEMENTS OF KRKA, D. D., NOVO MESTO, WITH NOTES

Statement of Financial Position of Krka, d. d., Novo mesto

In € thousand 30 Sept 2018 31 Dec 2017 Index
Assets
Property, plant and equipment 602,221 611,341 99
Intangible assets 27,051 28,299 96
Investments in subsidiaries 325,502 321,898 101
Trade receivables from subsidiaries 35,685 38,644 92
Loans 15,694 11,187 140
Investments 9,643 8,814 109
Deferred tax assets 11,942 12,342 97
Other non-current assets 57 70 81
Total non-current assets 1,027,795 1,032,595 100
Assets held for sale 41 41 100
Inventories 286,275 264,174 108
Trade receivables 405,942 456,265 89
Other receivables 15,221 15,395 99
Loans 51,871 34,895 149
Investments 882 0
Cash and cash equivalents 64,450 34,117 189
Total current assets 824,682 804,887 102
Total assets 1,852,477 1,837,482 101
Equity
Share capital 54,732 54,732 100
Treasury shares -47,975 -40,588 118
Reserves 188,832 180,779 104
Retained earnings 1,318,111 1,298,402 102
Total equity 1,513,700 1,493,325 101
Liabilities
Provisions 87,393 85,503 102
Deferred revenues 2,123 2,408 88
Total non-current liabilities 89,516 87,911 102
Trade payables 151,537 159,119 95
Borrowings 28,476 27,525 103
Income tax payable 4,303 15,127 28
Other current liabilities 64,945 54,475 119
Total current liabilities 249,261 256,246 97
Total liabilities 338,777 344,157 98
Total equity and liabilities 1,852,477 1,837,482 101

Income Statement of Krka, d. d., Novo mesto

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Revenues 916,007 887,422 103
Costs of goods sold -393,562 -391,749 100
Gross profit 522,445 495,673 105
Other operating income 2,095 4,398 48
Selling and distribution expenses -218,434 -213,120 102
R&D expenses -102,502 -96,377 106
General and administrative expenses -49,468 -46,983 105
Operating profit 154,136 143,591 107
Financial income 6,206 11,100 56
Financial expenses -23,309 -30,077 77
Net financial result -17,103 -18,977 90
Profit before tax 137,033 124,614 110
Income tax -17,139 -18,278 94
Net profit 119,894 106,336 113
Basic earnings per share (in €) 3.74 3.30 114
Diluted earnings per share ** (in €) 3.74 3.30 114

* Net profit for the period/Average number of shares issued in the period exclusive of treasury shares.

** All shares issued by the company are ordinary shares, hence the diluted earnings per share ratio equalled the basic earnings per share.

Statement of Other Comprehensive Income of Krka, d. d., Novo mesto

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Net profit 119,894 106,336 113
Other comprehensive income for the period
Other comprehensive income for the period reclassified to
profit or loss at a future date
Change in fair value of available-for-sale financial assets 823 -1,082
Deferred tax effect -157 205
Net other comprehensive income for the period reclassified
to profit or loss at a future date
666 -877
Total other comprehensive income for the period (net of tax) 666 -877
Total comprehensive income for the period (net of tax) 120,560 105,459 114

Statement of Changes in Equity of Krka, d. d., Novo mesto

Reserves Retained earnings
Reserves
for Other
Share
capital
Treasury
shares
treasury
shares
Share
premium
Legal
reserves
Statutory
reserves
Fair value
reserve
profit
reserves
Retained
earnings
Profit for
the period
Total
equity
In € thousand
Balance at 1 Jan 2018
54,732 -40,588 40,588 105,897 14,990 30,000 -10,696 1,129,172 26,398 142,832 1,493,325
Net profit 0 0 0 0 0 0 0 0 0 119,894 119,894
Total other comprehensive income for the
period (net of tax) 0 0 0 0 0 0 666 0 0 0 666
Total comprehensive income for the 0 0 0 0 0 0 666 0 0 119,894 120,560
period (net of tax)
Transactions with owners recognised in
equity
Formation of other revenue reserves under
the resolution of the Management and 0 0 0 0 0 0 0 38,216 -38,216 0 0
Supervisory Boards
Transfer of previous period's profit to retained 0 0 0 0 0 0 0 0 142,832 -142,832 0
earnings
Purchase of treasury shares 0 -7,387 0 0 0 0 0 0 0 0 -7,387
Formation of reserves for treasury shares 0 0 7,387 0 0 0 0 0 0 -7,387 0
Dividends paid 0 0 0 0 0 0 0 0 -92,798 0 -92,798
Total transactions with owners recognised 0 -7,387 7,387 0 0 0 0 38,216 11,818 -150,219 -100,185
in equity
Balance at 30
Sept 2018
54,732 -47,975 47,975 105,897 14,990 30,000 -10,030 1,167,388 38,216 112,507 1,513,700
Reserves Retained earnings
Reserves
for Other
Share Treasury treasury Share Legal Statutory Fair value profit Retained Profit for Total
In € thousand capital shares shares premium reserves reserves reserve reserves earnings the period equity
Balance at 1 Jan 2017 54,732 -29,690 29,690 105,897 14,990 30,000 -9,994 1,102,165 49,405 93,253 1,440,448
Net profit 0 0 0 0 0 0 0 0 0 106,336 106,336
Total other comprehensive income for the
period (net of tax)
0 0 0 0 0 0 -877 0 0 0 -877
Total comprehensive income for the
period (net of tax)
0 0 0 0 0 0 -877 0 0 106,336 105,459
Transactions with owners recognised in
equity
Transfer of previous period's profit to retained
earnings
0 0 0 0 0 0 0 0 93,253 -93,253 0
Purchase of treasury shares 0 -7,856 0 0 0 0 0 0 0 0 -7,856
Formation of reserves for treasury
shares
0 0 7,856 0 0 0 0 0 0 -7,856 0
Dividends paid 0 0 0 0 0 0 0 0 -88,644 0 -88,644
Total transactions with owners recognised
in equity
0 -7,856 7,856 0 0 0 0 0 4,609 -101,109 -96,500
Balance at 30
Sept 2017
54,732 -37,546 37,546 105,897 14,990 30,000 -10,871 1,102,165 54,014 98,480 1,449,407

Statement of Cash Flows of Krka, d. d., Novo mesto
---------------------------------------------------- -- -- -- -- -- -- -- --
In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
CASH FLOWS FROM OPERATING ACTIVITIES
Net profit 119,894 106,336
Adjustments for: 77,331 83,852
– amortisation/depreciation 61,935 60,365
– foreign exchange differences 741 -65
– investment income -6,466 -11,467
– investment expenses 2,540 14,951
– interest expenses and other financial expenses 1,442 1,790
– income tax 17,139 18,278
Operating profit before changes in net operating current assets 197,225 190,188
Change in trade receivables 52,536 15,449
Change in inventories -22,101 -18,497
Change in trade payables -10,013 4,033
Change in provisions 734 642
Change in deferred revenues -285 -288
Change in other current liabilities 10,764 17,175
Income tax paid -27,719 1,294
Net cash from operating activities 201,141 209,996
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 405 744
Proceeds from sale of current investments 0 2
Dividends received 975 15
Proportionate profit of subsidiaries 2,210 1,027
Proceeds from sale of property, plant and equipment 350 267
Purchase of intangible assets -2,835 -2,717
Purchase of property, plant and equipment -46,690 -65,239
Acquisition of subsidiaries and a share of minority interest without obtained -3,603 -951
assets
Refund of subsequent payments in subsidiaries 0 237
Non-current loans -4,463 -1,765
Proceeds from repayment of non-current loans 925 15,800
Payments to acquire non-current investments -18 -49
Proceeds from sale of non-current investments 21 11
Payments/Proceeds in connection with current investments and loans -17,941 11,177
Payments in connection with derivative financial instruments -2,278 -25,820
Proceeds from derivative financial instruments 2,386 9,474
Net cash from investing activities -70,556 -57,787
CASH FLOWS FROM FINANCING ACTIVITIES
Interest paid -315 -786
Payments/Proceeds in connection with current borrowings 980 -61,461
Dividends and other profit shares paid -92,809 -88,748
Purchase of treasury shares -7,387 -7,856
Net cash used in financing activities -99,531 -158,851
Net increase/decrease in cash and cash equivalents 31,054 -6,642
Cash and cash equivalents at beginning of the year 34,117 24,049
Effect of exchange rate fluctuations on cash held -721 66
Net cash and cash equivalents at the end of the period 64,450 17,473

Segment Reporting of Krka, d. d., Novo mesto

European Union South-East Europe East Europe Other Total
In € thousand Jan–Sept
2018
Jan–Sept
2017
Jan–Sept
2018
Jan–Sept
2017
Jan–Sept
2018
Jan–Sept
2017
Jan–Sept
2018
Jan–Sept
2017
Jan–Sept
2018
Jan–Sept
2017
Revenues 549,691 534,402 52,390 42,923 278,886 276,812 35,040 33,285 916,007 887,422
Other operating income 1,423 4,024 34 32 638 342 0 0 2,095 4,398
Operating expenses -466,401 -458,083 -36,172 -32,514 -238,333 -236,010 -23,060 -21,622 -763,966 -748,229
Operating profit 84,713 80,343 16,252 10,441 41,191 41,144 11,980 11,663 154,136 143,591
Interest income 370 318 0 0 38 279 0 0 408 597
Interest expenses -213 -739 0 0 0 0 0 0 -213 -739
Net financial result -382 826 689 -59 -17,695 -19,619 285 -125 -17,103 -18,977
Income tax -9,421 -10,227 -1,806 -1,329 -4,580 -5,237 -1,332 -1,485 -17,139 -18,278
Net profit 74,910 70,942 15,135 9,053 18,916 16,288 10,933 10,053 119,894 106,336
Investments 51,956 61,983 0 0 0 0 0 0 51,956 61,983
Depreciation 42,182 39,788 1,406 1,258 13,828 14,783 436 277 57,852 56,106
Amortisation 2,450 2,565 234 206 1,243 1,328 156 160 4,083 4,259
30
Sept 2018
31
Dec
2017
30
Sept 2018
31
Dec
2017
30
Sept 2018
31
Dec
2017
30
Sept 2018
31
Dec
2017
30
Sept 2018
31
Dec
2017
Total assets 1,346,924 1,299,639 45,983 41,563 444,741 485,553 14,829 10,727 1,852,477 1,837,482
Total liabilities 224,998 227,306 9,927 9,530 85,492 89,939 18,360 17,382 338,777 344,157

Notes to the Financial Statements of Krka, d. d., Novo mesto

Costs by nature €763,966 thousand

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Cost of goods and material 268,124 284,941 94
Cost of services 251,623 249,553 101
Employee benefit cost 174,435 157,215 111
Amortisation and depreciation 61,935 60,365 103
Inventory write-off and allowances 9,398 4,344 216
Receivables impairment and write-off 365 -44
Other operating expenses 17,885 16,387 109
Total costs 783,765 772,761 101
Change in the value of inventories of products and work in
progress
-19,799 -24,532 81
Total 763,966 748,229 102

Employee benefit costs €174,435 thousand

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Gross wages and salaries and continued pay 136,060 123,142 110
Social security contributions 10,508 8,256 127
Pension insurance contributions 17,287 16,045 108
Post-employment benefits and other non-current employee
benefits
3,268 3,193 102
Other employee benefits cost 7,312 6,579 111
Total employee benefit costs 174,435 157,215 111

Other operating expenses €17,885 thousand

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Grants and assistance for humanitarian and other purposes 1,026 940 109
Environmental protection expenses 1,977 1,624 122
Other taxes and levies 13,038 11,188 117
Loss on sale of property, plant and equipment and intangible
assets
262 840 31
Other expenses 1,582 1,795 88
Total other operating expenses 17,885 16,387 109

Other taxes and levies include taxes (claw-back, etc.) that have recently been introduced in several markets where Krka operates.

Financial income and expenses

In € thousand Jan–Sept 2018 Jan–Sept 2017 Index
Interest income 408 597 68
Gains on disposal of available-for-sale financial assets 0 2 0
Financial instruments income 3,553 9,474 38
– realised income 2,386 9,474 25
– change in fair value 1,167 0
Income from dividends and other shares of the profit 2,245 1,027 219
– dividends 17 15 113
– profits of subsidiaries 2,228 1,012 220
Total financial income 6,206 11,100 56
Net foreign exchange differences -19,590 -14,077 139
Interest expenses -213 -739 29
Financial instruments expenses -2,278 -14,111 16
– incurred expenses -2,278 -25,820 9
– change in fair value 0 11,709 0
Other financial expenses -1,228 -1,150 107
Total financial expenses -23,309 -30,077 77
Net financial result -17,103 -18,977 90

Income tax amounted to €16,896 thousand, or 12.3% of profit before tax. Together with deferred tax of €243 thousand, total income tax expenses in

Income tax €17,139 thousand

the income statement equalled €17,139 thousand. The effective tax rate was 12.5%.

Property, plant and equipment €602,221 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Land 26,947 25,771 105
Buildings 252,094 265,027 95
Equipment 267,952 287,290 93
Property, plant and equipment being acquired 53,199 29,149 183
Advances for property, plant and equipment 2,029 4,104 49
Total property, plant and equipment 602,221 611,341 99

The value of property, plant and equipment represents 33% of the Company's balance sheet total. Please see the chapter 'Investments' in the

business report for details on Krka's major investments.

Intangible assets 27,051 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Concessions, patents, licences and similar rights 23,035 24,811 93
Intangible assets being acquired 4,016 3,488 115
Total intangible assets 27,051 28,299 96

Intangible assets comprise registration documentation for new pharmaceuticals and software.

Loans €67,565 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Non-current loans 15,694 11,187 140
– loans to subsidiaries 4,326 1,950 222
– loans to others 11,368 9,237 123
Current loans 51,871 34,895 149
– portion of non-current loan maturing next year 2,802 3,765 74
– loans to subsidiaries 29,006 30,981 94
– loans to others 20,008 96 20,842
– current interest receivable 55 53 104
Total loans 67,565 46,082 147

Non-current loans constitute 23% of total loans.

Non-current loans to others include loans that the Company extends in accordance with its internal acts to its employees for the purchase or renovation of housing facilities.

Non-current loans to other entities comprise bank deposits with a maturity exceeding 90 days in total of €20,000 thousand.

Investments €10,525 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Non-current investments 9,643 8,814 109
– available-for-sale financial assets 9,643 8,814 109
Current investments including derivative financial
instruments
882 0
– derivative financial instruments 882 0
Total investments 10,525 8,814 119

Available-for-sale financial assets comprise shares and interests in companies in Slovenia in total of €807 thousand, and €8,836 thousand of investments in shares and interests in companies abroad.

Inventories €286,275 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Material 122,452 111,925 109
Work in progress 84,043 76,063 110
Products 67,380 63,533 106
Merchandise 9,248 9,811 94
Advances for inventories 3,152 2,842 111
Total inventories 286,275 264,174 108

Trade and other receivables €421,163 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Current trade receivables 405,942 456,265 89
– current trade receivables from subsidiaries 218,116 265,168 82
– current trade receivables from customers other than
subsidiaries
187,826 191,097 98
Other current receivables 15,221 15,395 99
Total receivables 421,163 471,660 89

Cash and cash equivalents €64,450 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Cash on hand 1 1 100
Bank balances 64,449 34,116 189
Total cash and cash equivalents 64,450 34,117 189

Bank balances comprise also bank deposits with a maturity up to 30 days in total of €13,373 thousand.

Equity €1,513,700 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Share capital 54,732 54,732 100
Treasury shares -47,975 -40,588 118
Reserves: 188,832 180,779 104
– reserves for treasury shares 47,975 40,588 118
– share premium 105,897 105,897 100
– legal reserves 14,990 14,990 100
– statutory reserves 30,000 30,000 100
– fair value reserves -10,030 -10,696 94
Retained earnings 1,318,111 1,298,402 102
Total equity 1,513,700 1,493,325 101

Borrowings €28,476 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Current borrowings 28,476 27,525 103
– borrowings from subsidiaries 28,435 27,455 104
– current interest payable 41 70 59
Total borrowings 28,476 27,525 103

Provisions €87,393 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Provisions for lawsuits 4,000 4,000 100
Provisions for post-employment benefits and other non-current
employee benefits
83,393 81,503 102
Total provisions 87,393 85,503 102

Deferred revenues €2,123 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
The project Production of pharmaceuticals in the new Notol 2
plant is partly funded by the European Regional Development 1,917 2,117 91
Fund and budget of the Republic of Slovenia.
Grants from the European Regional Development Fund for
developing new technologies (a FBD project) 174 242 72
Grants from the European Regional Development Fund for 6 10 60
setting up information and technology solutions system GEN-I
Subsidy for acquisition of electric vehicles 6 7 86
Property, plant and equipment received for free 19 23 83
Emission coupons 1 9 11
Total deferred revenues 2,123 2,408 88

The FBD project is partly funded by the European Union (European Regional Development Fund). It is carried out within the framework of the Operational programme for strengthening regional development potentials for the period 2007–2013; Priority axis 1: Competitiveness and Research Excellence: main type of activity 1.1: Improvement of competitiveness and research excellence.

Trade payables €151,537 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Payables to subsidiaries 73,806 80,358 92
Payables to domestic suppliers 42,272 37,900 112
Payables to foreign suppliers 34,269 37,967 90
Payables from advances 1,190 2,894 41
Total trade payables 151,537 159,119 95

Other current liabilities €64,945 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Accrued contractual discounts on products sold 15,800 17,967 88
Payables to employees – gross salaries, other receipts and
charges
31,598 29,605 107
Derivative financial instruments 0 284 0
Other 17,547 6,619 265
Total other current liabilities 64,945 54,475 119

Contingent liabilities €17,127 thousand

In € thousand 30 Sept 2018 31 Dec 2017 Index
Guarantees issued 16,507 15,722 105
Other 620 620 100
Total contingent liabilities 17,127 16,342 105

Fair value

30 Sept 2018 31 Dec 2017
Carrying Carrying
In € thousand amount Fair value amount Fair value
Trade receivables from subsidiaries 35,685 35,685 38,644 38,644
Non-current loans 15,694 15,694 11,187 11,187
Available-for-sale financial assets 9,643 9,643 8,814 8,814
Current loans 51,871 51,871 34,895 34,895
Current investments 882 882 0 0
– derivative financial instruments 882 882 0 0
Trade receivables 405,942 405,942 456,265 456,265
Cash and cash equivalents 64,450 64,450 34,117 34,117
Current borrowings -28,476 -28,476 -27,525 -27,525
Trade payables and other liabilities excluding amounts owed
to the state, to employees and advances
-178,526 -178,526 -175,620 -175,620
Other current liabilities 0 0 -284 -284
– derivative financial instruments 0 0 -284 -284
Total 377,165 377,165 380,493 380,493

In terms of fair value, investments are classified into three levels:

  • Level 1 assets at market price;
  • Level 2 assets not classified within level 1 and the value of which is determined directly or indirectly based on observable market data;
  • Level 3 assets the value of which cannot be determined using observable market data.

The fair value of securities held for trading is computed on the basis of the stock exchange quotation of the respective securities as at reporting date, and it is not decreased by any costs that may arise upon the sale or purchase of securities.

Fair value of assets

30 Sept 2018 31 Dec 2017
In € thousand Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Assets at fair value
Available-for-sale financial assets 8,256 0 1,387 9,643 7,434 0 1,380 8,814
Derivative financial instruments 0 0 882 882 0 0 0 0
Total assets at fair value 8,256 0 2,269 10,525 7,434 0 1,380 8,814
Assets for which fair value is
disclosed
Trade receivables from subsidiaries 0 0 35,685 35,685 0 0 38,644 38,644
Non-current loans 0 0 15,694 15,694 0 0 11,187 11,187
Current loans 0 0 51,871 51,871 0 0 34,895 34,895
Trade receivables 0 0 405,942 405,942 0 0 456,265 456,265
Cash and cash equivalents 0 0 64,450 64,450 0 0 34,117 34,117
Total assets for which fair value
is disclosed
0 0 573,642 573,642 0 0 575,108 575,108
Total 8,256 0 575,911 584,167 7,434 0 576,488 583,922

Liabilities at fair value

30 Sept 2018 31 Dec 2017
In € thousand Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Liabilities at fair value
Derivative financial instruments 0 0 0 0 0 0 284 284
Total liabilities at fair value 0 0 0 0 0 0 284 284
Liabilities for which fair value is
disclosed
Current borrowings 0 0 28,476 28,476 0 0 27,525 27,525
Trade payables and other liabilities
excluding amounts owed to the
state, to employees and advances
0 0 178,526 178,526 0 0 175,620 175,620
Total liabilities for which fair
value is disclosed
0 0 207,002 207,002 0 0 203,145 203,145
Total 0 0 207,002 207,002 0 0 203,429 203,429

STATEMENT OF COMPLIANCE

The Management Board of Krka, d. d., Novo mesto hereby states that the condensed financial statements of Krka and the condensed consolidated financial statements of the Krka Group for the nine months ended 30 September 2018 were drawn up so as to provide a true and fair view of the financial standing and operating results of Krka and the Krka Group. The condensed statements for the period January–September 2018 were drawn up using the same accounting principles as for the annual financial statements of Krka and the Krka Group for 2017.

The condensed financial statements for the period that ended on 30 September 2018 were drawn up pursuant to IAS 34 – Interim Financial Reporting,

Novo mesto, 7 November 2018

and must be read in conjunction with the annual financial statements drawn up for the business year that ended on 31 December 2017.

The Management Board is responsible for implementing measures to maintain the value of Krka and the Krka Group assets, and to prevent and detect frauds or other forms of misconduct.

The Management Board states that all transactions between the Krka Group subsidiaries were executed according to the concluded purchase contracts, using market prices for products and services. No significant business transactions were concluded with any other related parties.

Jože Colarič President of the Management Board and CEO

Dr Aleš Rotar Member of the Management Board

Dr Vinko Zupančič Member of the Management Board

David Bratož Member of the Management Board

Milena Kastelic Member of the Management Board – Worker Director

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