AI Terminal

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

Krka

Quarterly Report Nov 16, 2017

1983_rns_2017-11-16_1dbee1f5-5da8-481e-8434-ed9e0bc4b06d.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

Unaudited Interim Report for the Krka Group and the Krka Company for January–September 2017

Novo mesto, November 2017

INTRODUCTION 3
Operational highlights January–September 2017
3
Krka Group and Krka Company financial highlights 4
Krka Group ID card
5
Krka Group business model 5
Krka Group companies
6
Krka Group development strategy 7
BUSINESS REPORT
9
Financial risks
9
Investor and share information 10
Business operations analysis 12
Marketing and sales
14
Research
and development
25
Investments 28
Employees
30
CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF THE KRKA GROUP, WITH NOTES
31
Consolidated statement of financial position of the Krka Group 31
Consolidated income statement of the Krka Group 32
Consolidated statement of other comprehensive income of the Krka Group
33
Consolidated statement of changes in equity of the Krka Group
34
Consolidated statement of cash flows of the Krka Group 36
Segment reporting of the Krka Group
37
Notes to the consolidated financial statements of the Krka Group 38
CONDENSED FINANCIAL STATEMENTS OF KRKA, D. D., NOVO MESTO, WITH NOTES
45
Statement of financial position of Krka, d. d., Novo mesto 45
Income statement of Krka, d. d., Novo mesto
46
Statement of comprehensive income of Krka, d. d., Novo mesto 46
Statement of changes in equity of Krka, d. d., Novo mesto
47
Statement of cash flows of Krka, d. d., Novo mesto 49
Segment reporting of Krka, d. d., Novo mesto
50
Notes to the financial statements of Krka, d. d., Novo mesto 51
MANAGEMENT BOARD STATEMENT OF RESPONSIBILITIES 58

INTRODUCTION

The condensed consolidated financial statements of the Krka Group and the condensed financial statements of Krka, d. d., Novo mesto (Krka Company) for January–September 2017 and for January–September 2016 are unaudited, while the statements for the full 2016 business year present audited figures. The Krka Company has no authorised capital and has not made a conditional share capital increase.

The Krka 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. Interim reports for the Krka Group and the Krka Company are available on the Krka website www.krka.si.

The Krka Company Supervisory Board discussed the January–September 2017 unaudited report for the Krka Group and the Krka Company at its regular meeting on 15 November 2017.

Operational highlights January–September 2017

  • The Krka Group sold €928.3 million worth of products and services, and Krka Company product sales amounted to €887.4 million. These are Krka's highest nine-month sales results to date.
  • Krka Group sales exceeded last year's in the same period by €75.9 million or 9%.
  • The Group generated 93%, and the Krka Company 95%, of its sales revenues in markets outside Slovenia.
  • The highest absolute (up €41.4 million) and relative (up 18%) year-on-year sales growth was recorded in Region East Europe. This is where we generated 29.2% of total sales and thus Krka's largest sales region.
  • Sales increased in all sales regions.
  • The Group generated €149.2 million of operating profit, an increase by half compared to the same period last year. The Krka Company recorded

€143.6 million of operating profit.

  • The Group recorded a net profit of €110.1 million, up 37% compared to the same period last year, and the Krka Company generated €106.3 million of net profit, up 47%.
  • As at 30 September 2017 Krka's share traded at €55.20 on the Ljubljana Stock Exchange, up 4% compared to the year-end of 2016. Krka Company's market capitalisation amounted to €1.8 billion.
  • The Group's investment spending totalled €75.2 million in the reported period, of which the controlling company invested €62.0 million and subsidiaries €13.2 million. This is 15% less than in the same period last year.
  • At the end of September, the Krka Group had 10,733 permanent employees; together with agency workers, the Krka team was 12,145 strong.

Krka Group and Krka Company financial highlights

Krka Group Krka Company
In € thousand 1–9/2017 1–9/2016 2016 1–9/2017 1–9/2016 2016
Revenues 928,251 852,385 1,174,424 887,422 782,538 1,071,709
EBIT1 149,223 99,674 122,435 143,591 75,307 98,920
EBITDA 228,957 178,824 228,238 203,956 136,757 180,685
Net profit 110,051 80,316 108,456 106,336 72,412 102,872
R&D expenses 92,877 85,300 117,994 96,377 89,385 122,874
Investments 75,241 88,516 131,817 61,983 45,939 80,663
30 Sep 2017 31 Dec 2016 30 Sep 2017 31 Dec 2016
Non-current assets 1,034,163 1,038,067 1,037,402 1,024,176
Current assets 848,632 873,451 765,525 813,527
Equity 1,449,658 1,444,444 1,449,407 1,440,448
Non-current liabilities 116,445 115,313 83,116 81,691
Current liabilities 316,692 351,761 270,404 315,564
RATIOS 1–9/2017 1–9/2016 2016 1–9/2017 1–9/2016 2016
EBIT margin 16.1% 11.7% 10.4% 16.2% 9.6% 9.2%
EBITDA margin 24.7% 21.0% 19.4% 23.0% 17.5% 16.9%
Profit margin (ROS) 11.9% 9.4% 9.2% 12.0% 9.3% 9.6%
ROE2 10.1% 7.6% 7.6% 9.8% 6.8% 7.2%
ROA3 7.7% 5.9% 5.8% 7.8% 5.5% 5.7%
Liabilities/Equity 0.299 0.289 0.323 0.244 0.236 0.276
R&D expenses/Revenues 10.0% 10.0% 10.0% 10.9% 11.4% 11.5%
NUMBER OF EMPLOYEES 30 Sep 2017 31 Dec 2016 30 Sep 2017 31 Dec 2016
As at 10,733 10,889 4,895 4,889
SHARE INFORMATION
Total number of shares issued
1–9/2017
32,793,448
1–9/2016
32,793,448
Earnings per share in €4 4.55 3.30
Closing price at end of period in EUR5 55.20 61.90
Price/Earnings ratio (P/E) 12.13 18.75
Book value in €6 44.21 43.04
Price/Book ratio (P/B) 1.25 1.44

1Difference 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 Group, annualised/Average number of shares issued in the period exclusive of treasury shares

Market capitalisation in € thousand (end of period) 1,810,198 2,029,914

5 Share price on the Ljubljana Stock Exchange

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

Krka Group ID card

The controlling company in the Krka Group is Krka, tovarna zdravil, d. d., Novo mesto

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

additionally on the Warsaw Stock Exchange under symbol KRK.

Krka Group business model

Krka is one of the world's leading generic pharmaceutical companies with more than 60 years of experience in the industry.

Krka has a strong presence in the generic pharmaceutical markets of Eastern, Central and South-Eastern Europe, having had strong visibility in Western European markets for several years as well. It is the leading supplier of medicines in its domestic market. It has been increasingly strengthening its presence in the overseas markets, aiming to better exploit the sales potential of the Middle East, the Far East, Africa and the Americas, with special emphasis on China. Its production facilities are in Slovenia, the Russian Federation, Poland, Croatia and Germany.

Advanced pharmaceutical production and the vertically integrated business model allow us to provide customers in more than 70 countries with a wide range of high-quality, safe and effective prescription pharmaceuticals, non-prescription products and animal health products. Krka's product range primarily consists of solid dosage pharmaceutical forms. The product assortment is supplemented by the health resort and tourist services of Terme Krka.

We focus on generic prescription pharmaceuticals marketed under Krka's brands. We offer a number of medicinal products for the treatment of diseases from key therapeutic areas, i.e. for cardiovascular diseases, diseases of the central nervous system, and diseases of the alimentary tract and metabolism), while entering the perspective therapeutic areas (analgesics and oncology medications, antidiabetics, anti-virus medicines, and antibiotics).

We have been expanding our marketing and sales network, and thereby gaining market shares, by establishing Krka subsidiaries and acquiring companies in selected markets. Our objective is to strengthen the market position of the Krka Group in European and Central Asian markets, and to enter new high-potential markets.

Wishing to increase the competitive advantage of Krka's product range, we have been allocating a large proportion of revenues to research and development. There are currently more than 170 new products in the pipeline. A large proportion of our revenues are generated by the sales of new products launched on different markets in the past five years.

Krka Group companies

The controlling company, Krka, d. d., Novo mesto, holds 100% ownership stakes in all of the above subsidiaries apart from Farma GRS (99.7%) and Krka Belgium (95%); the remaining 5% in the latter is held by the subsidiary Krka France.

Krka Group development strategy

The Krka Group updates its development strategy on a bi-annual basis. In November 2017 the Krka Company Management Board adopted the Group's development strategy for the period 2018–2022, and presented it to the Supervisory Board.

We measure how well our strategic objectives are being realised against benchmarks, which are set at the level of the Krka Group, at the level of product groups and at the level of business functions. Performance at the level of the Group is monitored

Key strategic objectives to 2022

  • To record an average annual sales growth in terms of volume/value of at least 5%.
  • By means of an efficient development and production chain, and in accordance with the required quality standards, to ensure in a timely manner products responding to market demand in sufficient quantities to record target sales growth.
  • To focus on the maximum long-term profitability of products sold, from development and production to the sale of finished products, including all other functions in the Krka Group.
  • To expand not only with organic growth but by means of acquisitions and long-term business combinations (including joint ventures) in case of available commercially appealing acquisition

Key strategies to 2022

  • To focus primarily on European markets, China 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 strengthen our presence in key markets (the Russian Federation, West Europe, Poland, Slovenia, Romania, Hungary, Ukraine, the Czech Republic and Croatia), and to focus on key customers and key products.

by the Management Board, with performance at the level of product and service groups as well as business functions being monitored by the relevant committees. The key principle in managing performance criteria is increasing competitiveness of the entire Group and of each company individually.

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

targets. The primary objectives are to gain new products and/or new markets.

  • In addition to the existing range of products that represent the so-called gold standard, maintain the largest possible share of new products in total sales and the share of vertically integrated products.
  • To launch selected products on selected key markets as one of the first generic pharmaceutical companies.
  • To strengthen the competitive advantage of our product portfolio.
  • To improve the cost-effective use of all assets.
  • To improve all business functions in innovative ways.
  • To maintain independence.
  • To include one of the markets of Region Overseas Markets among the key markets.
  • To establish and strengthen our presence in Western European markets by operating via our own marketing and sales companies and by marketing our brand products (Krka and TAD Pharma).
  • To strengthen the pharmaceutical and chemical industry and in this respect expand our range of prescription products for three key therapeutic areas (medicines for cardiovascular diseases, for the central nervous system and for the

alimentary tract and metabolism) and in other prospective areas (analgesics and oncology medicines, antidiabetics, anti-virus medicines and antibiotics) while also entering new areas at the same time. In key therapeutic areas we will also introduce innovative products (innovative fixed combinations of two or three substances, strengths, pharmaceutical forms and new delivery systems).

  • To also strengthen our product ranges of nonprescription products and animal health products in selected therapeutic areas (particularly products for companion animals).
  • To embark on the area of similar biological medicines.
  • To enhance vertical integration from development to product manufacture.
  • To ensure a permanent supply of incoming materials, and optimise supply by continuously reducing purchasing prices.
  • To strengthen the outsourcing of production and development of certain active pharmaceutical ingredients and finished products.
  • To develop generic medicines and prepare appropriate marketing authorisation documents before the expiry of the patent on the original medicine.
  • To strengthen all types of connections with external institutions and companies in the field of development and other fields.
  • To seek possibilities of acquiring local pharmaceutical companies, making business

Estimated realisation of Krka Group business objectives for 2017

  • Annual product and service sales are expected to amount to €1.240 billion, thus exceeding the annual plan.
  • The projected sales value in 2017 will exceed that of 2016 by around 6%.
  • Sales in markets outside Slovenia are expected to account for 93% of total sales.
  • Krka's largest sales region will be East Europe, with the Russian Federation remaining the largest individual market. Region Central Europe with Poland, Krka's second largest individual market, will be next in terms of sales. The third largest region according to sales will be West Europe with our third largest individual

acquisitions and entering into various kinds of long-term business combinations (joint ventures) in selected markets with the primary objective to gain new products and with that new therapeutic areas and/or new markets.

  • To make stable and optimal investments into production and development capacities, and infrastructure.
  • To reduce the impact of financial risks on Krka Group operations.
  • To pursue a stable dividend-increase policy, whereby the share of net profit to be allocated to dividends each year is determined also by considering Krka's financial requirements for investments and acquisitions, and at least 50% of the consolidated profit of major shareholders to be allocated to dividends.
  • 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 the internationalisation of the Krka Group by managing the potential of employees in the international environment.
  • To uphold the economic, social and environmental responsibilities to the environments in which we operate.
  • To strengthen Krka's identity and positive public image.
  • To ensure corporate integrity, transparency and business compliance.

market, Germany. Regions South-East Europe, Slovenia and Overseas Markets will follow.

  • Prescription pharmaceuticals will remain the most important product group, accounting for over 82% of total sales.
  • The 2017 full-year profit is forecast to amount to approximately €140 million.
  • Just over €120 million will have been invested in our development, production and infrastructure capacities by the end of the year, which is less than last year.
  • According to projections, the Krka Group will have around 11,000 employees at the year-end of 2017, 53% of them abroad.

BUSINESS REPORT

Financial risks

Foreign exchange risk

Due to Krka's widespread international operations, the Group is exposed to foreign exchange risk in certain sales markets.

Foreign exchange risk management activities remained unchanged in the third quarter. Currency risk is primarily eliminated using natural hedges, and derivatives are used to secure our exposure in the Russian roubles.

The rouble, which represents Krka's key exposure in terms of currency risk, was volatile during the first nine months. Three factors were crucial: the movement of the EUR/USD exchange rate, oil price movements, and macroeconomic conditions in the Russian Federation.

The rouble's value appreciated against the euro by mid-April, when it was the euro that started appreciating against both the rouble and the dollar. The euro's appreciation was triggered by presidential elections in France and the related decrease in political risk associated with the eurozone. This was amid forming expectations that in the autumn the European Central Bank would publish its gradually abandoning the expansionary monetary policy.

In comparison with previous years, the correlation between the rouble's value and oil prices decreased slightly. However, the major volatility of oil prices, which ranged between \$44–58 a barrel this year, additionally fuelled the rouble's volatility.

Macroeconomic conditions in the Russian Federation are gradually improving. Due to the rapidly lowering inflation, the Central Bank of the Russian Federation dropped the key interest rate by 1.5 percentage points this year, thereby indirectly preventing the rouble's value from rising. As at 30 September 2017 the rouble's value in euro was 5.8% lower than at the beginning of the year.

In the first nine months Krka hedged part of its exposure in roubles with forward contracts. Exposures in other currencies are being eliminated exclusively using natural hedges, without derivatives.

The overall net financial result – taking into account net foreign exchange differences for all currencies, which amounted to €–14.3 million, derivatives income and expenses, which amounted to €–4.6 million, interest income and expenses and other financial income and expenses, which amounted to €–1.0 million – totalled €–20.0 million for the nine months to September.

Interest rate risk

The Krka Group had no long-term borrowings in the nine months to September and was therefore not exposed to the risk of changing reference interest rates.

Credit risk

Key credit risk of the Krka Group is associated with trade receivables. The centralised credit control process at Group level includes all customers to which Krka sells more than €100,000 worth of products and services per year. There were more than 400 such customers at the end of the third quarter of 2017, representing more than 95% of the Group's trade receivables.

Our credit risk management policy remained unchanged in the nine months to September – we continued with the close monitoring and insuring of trade receivables from markets with a poor macroeconomic environment and markets in which we are detecting increased risks associated with the distribution of medicines.

Over a half of the Group's total trade receivables have credit insurance coverage, while only a minor

segment was secured for payment using banking instruments.

Our portfolio of trade receivables witnessed no negative trends this year. Individual customers whose payments are running late receive special treatment in terms of payment dynamics and new

Liquidity risk

In the nine months to September, risks related to Krka Group's liquidity were managed by effective short-term cash flow planning. Short-term liquidity was ensured by means of a stable cash flow, 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 their bank accounts, subsidiaries were regularly provided with the required cash. By the end of September, cash pooling was introduced to eight subsidiaries via Citibank.

dispatches. We normally arrange insurance for customers posing a greater risk.

Since relevant value adjustments for receivables had been made in previous periods, we are not expecting negative effects on the Group's financial result in this respect.

Liquidity risk is estimated as low. The volume of short-term borrowings in the reported period was low. Cash inflows had exceeded cash outflows for several months, therefore we placed some surplus cash into short-term bank deposits. They were spent on dividend payments in the second half of July, and we also arranged a short-term borrowing for this purpose. By the end of the third quarter, all short-term borrowings had been repaid. All our liabilities have been settled regularly and on time.

Property, liability and business interruption insurance

Striving to optimise insurance deals and after assessing tenders, Krka has entered into new insurance arrangements. Even with the value of insured assets increasing, the total insurance premium has decreased. All Group companies have insurance policies at the local level, which provides them with optimum property protection and protects them from claims for damages.

The controlling company took out liability insurance for the management again, and provided insurance coverage for investment projects. After having analysed car insurance in the Group, we terminated comprehensive insurance in selected countries.

Investor and share information

In the first nine months of 2017 the price of Krka's share on the Ljubljana Stock Exchange rose by 4%. The proportion of treasury shares increased the most in this period and the holdings of international investors were also slightly up, with Slovenian companies and individuals having decreased their stakes. At the end of September 2017 Krka had a total of 52,456 shareholders.

Shareholder structure (holdings in %)

30 Sep 2017 31 Dec 2016
Individual Slovenian investors 39.3 39.7
Slovenian Sovereign Holding (Slovenski državni holding) 16.2 16.2
KAD fund and PPS 11.0 11.0
Slovenian companies and funds 8.0 8.1
International investors 23.6 23.5
Treasury shares 1.9 1.5
Total 100.0 100.0

In the first nine months of 2017 Krka repurchased 143,431 treasury shares worth a total of €7,890,688.

As at 30 September 2017 Krka held 636,471 treasury shares, which represents 1.941% of its share capital.

Krka's ten largest shareholders as at 30 September 2017
--------------------------------------------------------- -- --
No. of Share in Share of
Country shares equity (%) voting rights (%)
SLOVENSKI DRŽAVNI HOLDING, D. D. Slovenia 5,312,070 16.20 16.48
KAPITALSKA DRUŽBA, D. D. Slovenia 3,493,030 10.65 10.84
SPLITSKA BANKA D. D. Croatia 1,804,603 5.50 5.60
ADDIKO BANK D. D. Croatia 1,219,433 3.72 3.78
KDPW Poland 466,289 1.42 1.45
LUKA KOPER, D. D. Slovenia 433,970 1.32 1.35
UNICREDIT BANK AUSTRIA AG Austria 416,858 1.27 1.29
CLEARSTREAM BANKING SA Luxembourg 403,790 1.23 1.25
ZAVAROVALNICA TRIGLAV, D. D. Slovenia 388,300 1.18 1.20
SMALLCAP WORLD FUND INC. USA 335,262 1.02 1.04
Total 14,273,605 43.53 44.28

Krka's ten largest shareholders held 14,273,605 shares as at 30 September 2017, which is 43.53% of all issued shares and represents 44.28% of voting rights.

As at the same day, members of the Krka Management Board and Supervisory Board held a total of 39,170 Krka shares, which is 0.12% of all issued shares. Their shareholdings had not changed since the end of 2016.

Shares in equity and shares of voting rights held by members of the Krka Management Board and Supervisory Board as at 30 September 2017

No. of Share in Share of
shares equity (%) voting rights (%)
Management Board members
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 Management Board 37,040 0.113 0.115
Supervisory Board members
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 Supervisory Board 2,130 0.006 0.007

Share trading January–September 2017

In the nine months to September Krka's share price on the Ljubljana Stock Exchange peaked at €58.00 at the end of August and reached its low at the end of February, when it stood at €50.75. The closing price of Krka's share as at 30 September 2017 was €55.20.

Krka's market capitalisation on the Ljubljana Stock Exchange as at 30 September 2017 totalled €1.8 billion. Deals in Krka's share generated an average daily trading volume of €0.6 million over the period. Since April 2012 Krka's shares have also been listed on the Warsaw Stock Exchange.

Business operations analysis

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

Revenues

Compared to the same period last year, Krka's sales revenues at Group level increased by 9%. The Company sold €887.4 million worth of prescription pharmaceuticals, non-prescription products and animal health products, while the Group generated €928.3 million of sales revenues from these products plus the health resort and tourist services. The Group generated 93% of its sales in markets outside Slovenia.

Taking into account other operating and financial income, the Group generated a total of €946.3 million of revenues, of which the Company generated €902.9 million.

A more detailed analysis of sales results by individual markets, and groups of products and

services is given in the chapter Marketing and Sales below.

Expenses

Total Krka Group expenses amounted to €817.1 million, which is at the level of the same period last year.

The Group incurred €787.2 million of operating expenses, a 4% year-on-year increase, among which the costs of goods sold were €398.5 million, selling and distribution expenses €237.5 million, R&D expenses €92.9 million, and general and administrative expenses €58.3 million.

Operating result

Assets

At the end of September 2017 Krka Group assets totalled €1,882.8 million, a decrease by 2% compared to the end of 2016.

Non-current assets represented 54.9% of total assets, up 0.6 of a percentage point from the beginning of the year. The largest item under noncurrent assets, which totalled €1,034.2 million, was property, plant and equipment. It amounted to €866.1 million, remaining on a similar level as at the end of 2016 and representing 46.0% of the Group's total assets.

Equity and liabilities

Totalling €1,449.7 million, Krka Group equity was at the year-end 2016 level, representing 77.0% of total equity and liabilities.

Amounting to €116.4 million, non-current liabilities represented 6.2% of the Group's total assets.

The Group costs of goods sold increased by 1% and represented 42.9% of total sales. Selling and distribution expenses increased by 7% and represented 25.6% of total sales. R&D expenses increased by 9% and represented 10.0% of total sales. R&D expenses are recognised as expenses for the period in full as the Group does not capitalise them. General and administrative expenses increased by 1% and represented 6.3% of total sales.

The Krka Group recorded €149.2 million of operating profit, up by half compared to the same period last year.

Group profit before tax amounted to €129.2 million, a 46% year-on-year increase. Income tax totalled €19.2 million, and the effective tax rate was 14.9%.

The Group recorded €110.1 million of net profit, an increase by 37% compared to the same period last year.

Intangible assets amounted to €110.6 million, down 3% from the end of 2016.

Current assets were down 3% in the first nine months of 2017, to €848.6 million. In the same period inventories increased by 9% to €304.8 million, and receivables decreased by 6% to €512.0 million (of which trade receivables amounted to €485.3 million, down 5% from the end of 2016).

Provisions, which amounted to €93.0 million at the end of the period (of which €91.9 million were provisions for post-employment benefits and other non-current employee benefits), increased by 2% from the year-end of 2016.

Current liabilities were down one tenth from the end of 2016 and totalled €316.7 million, which is 16.8% of total assets. Among current liabilities, trade

Performance ratios

payables amounted to €124.0 million, down 3% from the year-end of 2016, with other current liabilities down one fifth to €178.3 million.

All performance ratios for the first nine months of 2017 improved compared to those for the same period in 2016.

The Krka Group profit margin for the period January–September 2017 was 11.9% (Krka Company 12.0%), its EBIT margin 16.1% (Krka Company 16.2%) and its EBITDA margin 24.7% (Krka Company 23.0%).

Annualised ROE at the level of the Group was 10.1% (Krka Company 9.8%), with annualised ROA at 7.7% (Krka Company 7.8%).

Marketing and sales

The Krka Group sold €928.3 million worth of products and services in the nine months to September 2017, up €75.9 million or 9% compared to the same period last year. Sales in markets outside Slovenia totalled €861.6 million, which

Sales by Region

The most sales, €271.4 million, which is 29.2% of total Group sales, were recorded in Region East Europe. The second best result was recorded in Region Central Europe, where sales amounted to €226.0 million and represented 24.4% of total sales.

The third largest area in terms of sales in the reported period was Region West Europe, where Krka sold €217.7 million worth of products, which is 23.5% of overall Krka Group sales. In Region represents 93% of the Group's total sales. Sales volume increased by 1.5% compared last year's nine-month period. Krka Company sales in the reported period totalled €887.4 million, an increase by 13%.

South-East Europe product sales amounted to €116.3 million, which represents 12.5% of Krka Group sales. Sales in the domestic market totalled €66.7 million, which is 7.2% of total sales, while in the Overseas Markets they amounted to €30.1 million, which is 3.2% of Group sales.

Sales increased in all sales regions, whereby growth was the highest, 18%, in Region East Europe.

Krka Group Krka Company
In € thousand 1–9/2017 1–9/2016 Index 1–9/2017 1–9/2016 Index
Slovenia 66,652 63,895 104 40,605 39,814 102
South-East Europe 116,258 111,470 104 116,343 116,043 100
East Europe 271,434 229,996 118 276,812 210,094 132
Central Europe 226,043 209,074 108 228,688 211,654 108
West Europe 217,720 211,036 103 197,446 180,351 109
Overseas Markets 30,144 26,914 112 27,528 24,582 112
Total 928,251 852,385 109 887,422 782,538 113

Krka Group sales by Region, January– September 2017

Krka Group sales by Region, January– September 2016 and 2017

Slovenia

In Slovenia, a key market, we sold €66.7 million worth of products and services. This is an increase by 4% compared to the same period last year. The bulk came from prescription pharmaceuticals, which generated €29.4 million of sales, a 2% year-on-year increase. Non-prescription product sales totalled €6.7 million, up 6% compared to the same period last year. Animal health product sales increased by almost a quarter and totalled €1.7 million. Product sales amounted to €37.8 million, up 3% compared to the same period last year. Health resort and tourist service sales were €27.2 million, up 8%. With a 9% market share, Krka has remained the leading pharmaceutical company in Slovenia.

The majority of Krka's best-selling products are prescription pharmaceuticals. Sales leader Prenessa (perindopril) and its combination with a diuretic Prenewel were followed by Doreta (tramadol and paracetamol), Sorvasta (rosuvastatin), Nolpaza (pantoprazole), and Amlessa (perindopril and amlodipine) together with the combination with a diuretic Amlewel. Among non-prescription products, the best sales results were recorded for Nalgesin S (naproxen), Septolete and Septabene (benzydamine and cetylpyridinium), and Daleron (paracetamol). Our most successful veterinary products were Amatib (amoxicillin), Grovit and Fypryst (fipronil).

Marketing and sales activities focused on the leading products from Krka's key therapeutic groups. As to pharmaceuticals treating cardiovascular diseases, they included the bloodpressure control medications Prenessa (perindopril) and Amlessa (perindopril and amlodipine), both in fixed-dose combinations with a diuretic, i.e. Prenewel and Amlewel, and the cholesterol lowering medication Sorvasta (rosuvastatin). As to the group of medicines for the central nervous system, focus was placed on the antidepressant Dulsevia (duloxetine), antipsychotic Aryzalera (aripiprazole)

and analgesic Doreta (tramadol and paracetamol). We should also highlighting medicinal products for the alimentary tract and metabolism, the key members of which are Nolpaza (pantoprazole) and Emozul (esomeprazole), medicines controlling stomach acid, and the antidiabetic Gliklada (gliclazide). Gliklada tablets were completed with a new strength. Other novelties in our product range include the selective non-steroidal antirheumatic Roticox (etoricoxib), Dortilla (dutasteride), intended to ease the symptoms of benign prostatic hyperplasia, and the antihypertensive Telassmo (telmisartan and a diuretic).

South-East Europe

Sales in Region South-East Europe were €116.3 million, up 4% compared to the same period last year. Having accounted for 85% of sales, prescription pharmaceuticals were again at the forefront. Sales were mainly driven by Serbia, Croatia, Macedonia and Bulgaria. Lower sales were recorded in Romania, Bosnia and Herzegovina, and Kosovo.

In Romania, Krka's key and largest regional market, year-on-year sales decreased by 4% and totalled €37.3 million. This ranks Krka the number two among a competition of predominantly foreign generic pharmaceutical companies in the market. The bulk of sales came from prescription pharmaceuticals, in particular Atoris (atorvastatin), Prenessa (perindopril) and the combination with a diuretic Co-Prenessa, Roswera (rosuvastatin), Tramadol (tramadol), Amlessa (perindopril and amlodipine) and the combination with a diuretic Co-Amlessa, Karbis (candesartan) and Doreta (tramadol and paracetamol). The leading product available without prescription was Bilobil (ginkgo biloba), while special attention was devoted to the marketing of cold and flu products, particularly Septolete omni (benzydamine and cetylpyridinium), Herbion and analgesics. As to veterinary products, the biggest sales success was medicines protecting companion animals from parasites, particularly Fypryst (fipronil) and Ataxxa (permethrin and imidacloprid). Products for the treatment of farm animals, Enroxil (enrofloxacin) and Floron (florfenicol), also made a notable sales contribution.

Sales in Croatia, the second largest regional market, were €23.2 million, up 11% compared to the same period last year. This preserved Krka's position as the fourth-ranked generic pharmaceutical company in the country and the As to products available without prescription, we focused on accelerating sales for Nalgesin S (naproxen) and Bilobil (ginkgo biloba), and for the new product Magnezij Krka 300. As to veterinary products, special attention was devoted to marketing Ataxxa (permethrin and imidacloprid), Fypryst Combo (fipronil and S-methoprene), Milprazon (milbemycin and praziquantel) and Dehinel (febantel, pyrantel embonate and praziquantel).

second-ranked provider of animal health pharmaceuticals. All product groups contributed to sales growth, with the main sales driver being prescription pharmaceuticals, among which the leaders were Perineva (perindopril) and its combination with a diuretic Co-Perineva, and Dalneva (perindopril and amlodipine). They were followed by Atoris (atorvastatin), Helex (alprazolam), Valsacor (valsartan) and the combination with a diuretic Valsacombi, Roswera (rosuvastatin), and Emanera (esomeprazole). The best-selling nonprescription products were Nalgesin (naproxen) and the oral antiseptic Septolete duo (benzydamine and cetylpyridinium). The animal health products at the forefront were Fypryst (fipronil) and Enroxil (enrofloxacin).

Nine-month sales in Serbia exceeded last year's sales in the same period by 31%, amounting to €12.3 million. The main sales drivers were prescription pharmaceuticals, particularly Nolpaza (pantoprazole), Roxera (rosuvastatin), Valsacor (valsartan) and its combination with a diuretic Valsacombi, Atoris (atorvastatin), and Ampril (ramipril) together with its combination with a diuretic. As to non-prescription products, sales were mainly driven by Nalgesin (naproxen), Bilobil (ginkgo biloba) and Septolete total (benzydamine and cetylpyridinium), while the best-selling animal health products were Fypryst (fipronil) and Enroxil (enrofloxacin).

In Bosnia and Herzegovina sales totalled €11.5 million. This is a 12% year-on-year decrease, attributable in particular to the protection of domestic pharmaceutical companies by limiting the admission of foreign generic medicines on reimbursement lists. The bulk of sales were generated in prescription pharmaceuticals, among

them Enap (enalapril) and the combination with a diuretic, Roswera (rosuvastatin), Naklofen (diclofenac), Lorista (losartan) and the combination with a diuretic, and Lexaurin (bromazepam). The best-selling non-prescription products were Nalgesin (naproxen) and Septolete total (benzydamine and cetylpyridinium).

In Bulgaria sales witnessed one of the highest growth rates in the Region, increasing by 13%. Sales value totalled €9.6 million and was mainly driven by prescription pharmaceuticals, particularly Valsacor (valsartan) and its combination with a diuretic, Lorista (losartan) and its combination with a diuretic, and Roswera (rosuvastatin). As to the most important medicinal products, the fastest growth rates were recorded for Amlessa (perindopril and amlodipine) and the combination with a diuretic, Nolpaza (pantoprazole), Dexamethason Krka (dexamethasone) and Moloxin (moxifloxacin). Sales growth was also recorded for products available without prescription and animal health products.

In Macedonia we preserved the position of the leading foreign pharmaceutical company. Sales amounted to €13.6 million, up 10%, mainly driven by the leading group of prescription pharmaceuticals. Among them let us highlight the successful sales of Enap (enalapril) and the combination with a diuretic, Roswera (rosuvastatin), Tanyz (tamsulosin), Lorista (losartan), including combinations with a diuretic, and Atoris (atorvastatin). The leading non-prescription products were Daleron (paracetamol), Bilobil (ginkgo biloba), Herbion and Septanazal (xylometazoline and dexpanthenol). Sales also increased for veterinary

East Europe

Region East Europe was Krka's largest sales region with the highest sales growth in the reported period. Sales totalled €271.4 million, up 18%. The key factor driving the overall sales result was successful operations in the Region's most important market, the Russian Federation, followed by the majority of the Region's remaining markets.

Product sales in the Russian Federation, a key market, totalled €186.1 million, preserving its position of Krka's largest individual market. Sales having increased by 21%, we have maintained the above average sales dynamics and a growing market share, as reaffirmed by the independent source Quintiles IMS.

products, the best sellers being Fypryst (fipronil), Enroxil (enrofloxacin) and Ecocid S.

In Kosovo we sold for €4.4 million worth of products, ranking Krka among the leading pharmaceutical companies in the market. Year-onyear sales being down 4% is the result of decreased purchasing power in the market, the government not providing funding for purchases of medicines. The majority of sales came from prescription pharmaceuticals, particularly Lorista (losartan) and Enap (enalapril), both also in combination with a diuretic. The best-selling products available without prescription were Daleron (paracetamol) and Septolete.

In Albania product sales were €3.3 million, up 11%. As planned, the bulk of sales came from prescription pharmaceuticals, particularly Enap (enalapril) and Lorista (losartan), both also in combination with a diuretic. The best-selling products available without prescription were Daleron (paracetamol) and Nalgesin (naproxen).

Sales in the Montenegro were up 55% to €1.1 million. Prescription pharmaceuticals were at the forefront, among them Lorista (losartan) and Ampril (ramipril), both also in combination with a diuretic, Nolpaza (pantoprazole), Efloran (metronidazole) and Roswera (rosuvastatin). The main sales drivers in the group of products available without prescription were Septolete, Fitoval and Kamagel.

The chief sales drivers were prescription pharmaceuticals. The sales leaders were Lorista (losartan) and Enap (enalapril), both also in combination with a diuretic. They were followed by Atoris (atorvastatin), Perineva (perindopril) and the combination with a diuretic, Nolpaza (pantoprazole), Herbion, Orsoten (orlistat), Valsacor (valsartan) and the combination with a diuretic, Zyllt (clopidogrel) and Roxera (rosuvastatin). In terms of value, sales increased the most for Orsoten, Lorista, Herbion and Perineva. We are also highlighting the important contribution of the more recently launched medicines, including Vamloset (valsartan and amlodipine), Dalneva and Co-Dalneva (perindopril and amlodipine, and their combination with a diuretic), Lortenza (losartan and amlodipine), Dilaxa

(celecoxib), Bravadin (ivabradine), Vizarsin (sildenafil), Ulcavis (bismuth), Septolete total (benzydamine and cetylpyridinium), Septanazal (xylometazoline and dexpanthenol), along with Telmista (telmisartan) and the non-prescription product Flebaven (diosmin and hesperidin), the latter two launched at the beginning of the year. Sales growth was also recorded for animal health products, among which the best seller was Enroxil (enrofloxacin).

An advantage for our operations in the Russian Federation is our status of a domestic producer. We are strengthening it via the operations of our subsidiary, the production and logistics company Krka Rus. The proportion of locally manufactured Krka products exceeded 60% in the reported period.

As the market stabilised and turned upward in Ukraine, our sales for the period totalled €31.4 million. The 15% year-on-year increase exceeded the average pharmaceutical sales growth in the market, ranking Krka the number two among foreign generic pharmaceutical companies and strengthening our market share. A key element of the good result was the 17% sales growth for prescription pharmaceuticals, the leading product group in terms of sales on that market. Among them we sold the most of Enap (enalapril) and Prenessa (perindopril), both also in combination with a diuretic, and of Vasilip (simvastatin). The bestselling non-prescription and animal health products were Herbion, Panzynorm and Septolete, and Enroxil (enrofloxacin), respectively.

Trading conditions having stabilised in Kazakhstan, our sales there totalled €12.0 million, up 21% compared to the same period last year. The key contribution came from prescription pharmaceuticals, particularly Enap (enalapril) and the combination with a diuretic, Nolpaza (pantoprazole), Zyllt (clopidogrel) and Atoris (atorvastatin). Our range of prescription pharmaceuticals was expanded with a medicinal product stabilising blood pressure, Tenlisa (lisinopril and amlodipine), and a pharmaceutical lowering stomach acid levels, Zulbex (rabeprazole). For nonprescription products, the best results were recorded for Herbion and Duovit.

Sales in Uzbekistan were €10.6 million, a year-onyear decrease by 1%. The bulk of sales came from prescription pharmaceuticals, particularly Lorista (losartan), Amlessa (perindopril and amlodipine) and Enap (enalapril), all also in combination with a diuretic. The sales of non-prescription products, the leaders among which were Pikovit and Septolete, were down.

At the beginning of September, the Uzbek authorities aligned the local currency's official exchange rate with the market one, fostering the free purchase and sale of convertible currencies in banks. We are estimating the said change will have a positive impact on the business environment in the country and thus also on the growth of our product sales.

Having sold €7.0 million worth of products in Belarus, up 7%, Krka ranks the number two among foreign generic pharmaceutical companies in that country. The main sales drivers were prescription pharmaceuticals, particularly Lorista (losartan) and Amlessa (perindopril and amlodipine), both together with the combination with a diuretic, and Nolpaza (pantoprazole). Among products available without prescription, the best sales results were recorded for Septolete and Herbion. We have also successfully launched Septolete total (benzydamine and cetylpyridinium) and Nalgesin (naproxen).

In Moldova, product sales amounted to €5.2 million, up 10%. The bulk of sales came from prescription pharmaceuticals, the main sales drivers being Ampril (ramipril) and Rawel (indapamide). The bestselling non-prescription products were Nalgesin (naproxen) and Septolete.

With the sales value of €4.9 million, up 20%, Krka remains the leading foreign pharmaceutical company in Mongolia. Particularly good sales results among prescription pharmaceuticals were recorded for Nolpaza (pantoprazole), which has been supplemented with a new form, the injection, and good results were also recorded for the newly launched Ulcavis (bismuth).

Sales in Azerbaijan were €3.4 million, up 32% compared to the same period last year. All product groups contributed to sales growth. The leading prescription pharmaceuticals were Tramadol (tramadol), Enap (enalapril) and Amlessa (perindopril and amlodipine), both also in combination with a diuretic, and Nolpaza (pantoprazole). Our operations in Turkmenistan were hindered due to the customers' difficult access to foreign currencies. Sales totalled €3.0 million, down 12% year-on-year. The most important product group was prescription pharmaceuticals, among which the sales leaders were Naklofen

(diclofenac), Efloran (metronidazole) and Nolpaza (pantoprazole). Product sales in Georgia increased by 13% to €2.6 million, ranking Krka as the number two foreign generic pharmaceutical company in the market. The leading product group was prescription pharmaceuticals, its best-selling members being Enap (enalapril) and Lorista (losartan), both also in combination with a diuretic.

Central Europe

In Region Central Europe we maintained the growth dynamics from the first half-year, selling €226.0 millions of products, an 8% year-on-year increase. Sales growth was recorded in all markets of the Region, apart from Slovakia. The bulk, i.e. 90% of sales came from prescription pharmaceuticals, followed by non-prescription products and animal health products.

Poland is a key market for Krka and the leading market in the Region. Sales value amounted to €108.1 million, a 3% year-on-year increase. Key sales drivers were prescription pharmaceuticals, among which the main sales drivers were Atoris (atorvastatin), Roswera (rosuvastatin), Valsacor (valsartan) and its combination with a diuretic, and Doreta (tramadol and paracetamol). Good results were also recorded for Lorista (losartan), Tolura (telmisartan) and Karbis (candesartan), all also in combination with a diuretic, and Nolpaza (pantoprazole). Non-prescription product sales were subject to stringent trading conditions, our revenues down 35% for the period. The leading products were Bilobil (ginkgo biloba) and Septolete. The best sellers among animal health products were Floron (florfenicol) and Fypryst (fipronil).

The highest growth among the Region's markets was recorded in the Czech Republic, another key market. Sales there up 40% to €33.1 million, Krka asserted itself as one of the most successful generic pharmaceutical companies in the market. Prescription pharmaceuticals made the key contribution, particularly Lexaurin (bromazepam), Atoris (atorvastatin), and Tonarsa (perindopril and amlodipine) together with the combination with a diuretic Tonando. Good results were also recorded for Prenessa (perindopril), Tolura (telmisartan) and Valsacor (valsartan), all also in combination with a diuretic, and Nolpaza (pantoprazole). As to nonprescription products, sales were particularly successful for Nalgesin (naproxen), Septolete and Bisacodyl-K (bisacodyl). The best-selling veterinary In Kyrgyzstan, year-on-year sales were up 12% to €2.2 million, chiefly driven by sales growth in products available without prescription, the leaders being Herbion, Septolete and Pikovit. Armenia, where sales increased by one third compared to the same period last year, to €2.1 million, was one of the Region's fastest growing markets. Sales in Tajikistan were up two thirds to €0.8 million.

products were Fypryst (fipronil) and Dehinel (febantel, pyrantel embonate and praziquantel).

Hungary, another key market for Krka, has ranked the Region's third largest market in terms of sales value. Sales there totalled €33.0 million, up 8%, the increase driven by all three product groups. The bulk of sales again came from prescription pharmaceuticals, among them Prenessa (perindopril) and its combination with a diuretic, Atoris (atorvastatin), Roxera (rosuvastatin), Dalnessa (perindopril and amlodipine) and its combination with a diuretic Co-Dalnessa, Zyllt (clopidogrel), Lavestra (losartan) and its combination with a diuretic, and Emozul (esomeprazole). The leading non-prescription product was Bilobil (ginkgo biloba), while Fypryst (fipronil) and Enroxil (enrofloxacin) were the most important in the group of animal health products.

Nine-month sales in Slovakia totalled €25.5 million, which is at the level of the comparable period last year, the leading product group remaining prescription pharmaceuticals. The main sales drivers in this group were Prenessa (perindopril), Amlessa (perindopril and amlodipine), Valsacor (valsartan), all also in combination with a diuretic, Atoris (atorvastatin), Nolpaza (pantoprazole) and Lexaurin (bromazepam). The best sales results in the group of non-prescription products were recorded for Nalgesin (naproxen), and in the group of animal health products the best sellers were Enroxil (enrofloxacin) and Fypryst (fipronil).

Product sales in Lithuania totalled €11.9 million, up 1% compared to the same period last year. With a 3.2% market share, Krka ranks among the leading generic pharmaceutical companies in the Lithuanian market. The bulk of sales came from prescription pharmaceuticals, particularly Valsacor (valsartan) and the combination with a diuretic, Atoris (atorvastatin), Amlessa (perindopril and amlodipine) and Prenessa (perindopril), the latter two also in

combination with a diuretic. The leading nonprescription products in terms of sales were Septolete and Nalgesin (naproxen), and in the group of animal health products, Fypryst (fipronil) and Enroxil (enrofloxacin).

In Latvia sales totalled €9.3 million, a year-on-year increase by 19%. This has ranked Krka the number one generic pharmaceutical company in the country. The bulk of sales were again generated in prescription pharmaceuticals, among which we are highlighting Atoris (atorvastatin). It was followed by Amlessa (perindopril and amlodipine) and Prenessa (perindopril), both also in combination with a diuretic, Sorvasta (rosuvastatin) and Nolpaza (pantoprazole). The leading non-prescription

West Europe

Nine-month sales in the countries of Western Europe, which are all regarded as key markets, amounted to €217.7 million, up 3%. Third quarter sales exceeded those of last year's comparable period by 23%. The Region's leading market remains Germany, followed by France, Spain and the United Kingdom. The sales of Krka brand products via subsidiaries increased by 3% and now represent almost two thirds of sales in the Region. Sales via unaffiliated companies also increased by 3% compared to the same period last year, representing 36% of sales in the Region.

The leading product group was prescription pharmaceuticals, which contributed 90% of overall sales in the Region, their sales up 6% in the reported period. The sales leaders were medicinal products with esomeprazole, pregabalin and pantoprazole. Non-prescription product sales were up 21%. Lower animal health product sales were chiefly influenced by the decrease in sales by unaffiliated companies.

Sales in the Region's most important market, Germany decreased by 4% compared to the same period last year, amounting to €64.7 million. More than 90% of sales were generated by the subsidiary TAD Pharma, which recorded a 4% growth. The leading product group was prescription pharmaceuticals, among which the bulk of sales value came from pharmaceuticals treating cardiovascular diseases, the alimentary tract and metabolism, and the central nervous system. The most sales were generated in medications containing pantoprazole, pregabalin and valsartan. Important sales contributions were also made by the products in terms of sales were Daleron COLD3 (paracetamol, pseudoephedrine and dextromethorphan) and Septanazal (xylometazoline and dexpanthenol). In the group of animal health products, the sales leaders were Fypryst (fipronil) and Milprazon (milbemycin and praziquantel).

Sales in Estonia increased by 9% to €5.2 million, the leading product group being prescription pharmaceuticals and the main sales drivers Prenessa (perindopril) and Dalnessa (perindopril and amlodipine), both also in combination with a diuretic. The best-selling non-prescription product has remained Septolete, and in the group of animal health products the best seller was Fypryst (fipronil).

fixed-dose combinations of losartan, bisoprolol and ramipril with amlodipine, and of lercanidipine with enalapril. The latter have ranked us among the leading providers of fixed-dose combinations for the treatment of cardiovascular diseases in Germany.

Product sales in France totalled €28.6 million, up 9% compared to the same period last year. The increase was chiefly driven by prescription pharmaceuticals, particularly those with esomeprazole. As to veterinary products, the best sales results were recorded for medicines with milprazon, overall sales for this product group falling behind last year's in the same period.

Product sales in Spain totalled €24.9 million, down 9% year-on-year, attributable to the expiry of certain public tenders in Andalusia. We have continued increasing the sales of Krka brand products, their share now representing 88%.

After the major price pressures we had been facing in the United Kingdom in the past settled down, sales there increased considerably in the third quarter. They totalled €20.9 million for the reported period, a 39% year-on-year increase. The increase was chiefly driven by the successful sales of medicines with quetiapine and olanzapine.

Product sales in Italy increased by 14% to €18.0 million. The main contribution came from prescription pharmaceuticals, particularly those with clopidogrel, esomeprazole and pantoprazole. Sales via the subsidiary Krka Farmaceutici increased by 26% and represented almost 60% of Krka's sales in that market.

Nine-month sales in the Scandinavian countries were €21.2 million, up 7%. The most sales were generated in Sweden, followed by Norway and Denmark. In Norway, Krka remains the leading provider of medicines with esomeprazole, candesartan, venlafaxine and enalapril. The highest growth, of 39%, was recorded in Finland. Three quarters of sales in this market were generated by the subsidiary Krka Finland, its best-selling product being Septabene (benzydamine and cetylpyridinium), a product available without prescription.

Product sales in Portugal increased by 10% to €14.9 million. The best-selling products were

Overseas Markets

Region Overseas Markets comprises a number of countries. Overall sales there amounted to €30.1 million, a year-on-year increase by 12%. The majority of sales came from prescription pharmaceuticals, which are sold as Krka brand products in most of the Region's markets.

We have continued facing difficulties in our operations in the markets of the Middle East, resulting from the emergency situation in the region. Nonetheless, our sales there were up 18% to €16.5 million, mainly generated in Iran, Iraq and Lebanon. The leading product group was prescription pharmaceuticals, and among them the leaders Asentra (sertraline), Nolpaza (pantoprazole), Vizarsin (sildenafil), Letizen (cetirizine) and Emanera (esomeprazole).

The Far East and Africa sales office reported €12.9 million of sales, up 5% from the same period

Sales by product and service groups

The Krka Group generated 91.7% of overall sales during the nine months to September 2017 in human health products, making this Krka's most important product group. The most sales, i.e. 82.8%, were generated in prescription pharmaceuticals, followed by non-prescription products and animal health products. The sales of prescription pharmaceuticals and non-prescription products increased by 10% compared to the same period last year.

medicines with esomeprazole and perindopril. In Ireland sales amounted to €7.0 million, up 21% compared to the same period last year. Sales via the subsidiary Krka Pharma Dublin increased by 30%. Sales generated by the subsidiary Krka Belgium were also up, by almost a fifth. Product sales in the Benelux countries totalled €5.8 million. In Austria our sales totalled €5.3 million, the 3% increase considerably driven by the 14% growth in sales generated by the Vienna-based subsidiary Krka Pharma. In other European countries our products are primarily sold via unaffiliated companies. Sales were down 15% and amounted to €6.3 million.

last year, ranking the number two in the Region. In many markets, among which we are singling out the Republic of South Africa, Vietnam, Malaysia, China, Singapore and Ghana, the majority of our sales were generated in prescription pharmaceuticals. Our most important products were Lanzul (lansoprazole), Palprostes (Serenoa repens), Tenox (amlodipine), Atoris (atorvastatin), Enap (enalapril) and its combination with a diuretic, and Kamiren (doxazosin).

As to the sales office the Americas, the most important markets remain those of Central America. Sales amounted to €0.7 million, up 4%, mainly generated in prescription pharmaceuticals, particularly Valsacor (valsartan), including the combination with a diuretic, Atoris (atorvastatin), Rawel (indapamide) and Nolpaza (pantoprazole).

Health resort and tourist services represented 2.9% of overall Krka Group sales for the period, a yearon-year increase by 8%.

With the exception of veterinary products, sales increased for all other groups of products and services.

Krka Group Krka Company
In € thousand 1–9/2017 1–9/2016 Index 1–9/2017 1–9/2016 Index
Human health products 851,040 774,607 110 837,382 729,627 115
– Prescription pharmaceuticals 768,190 699,093 110 762,591 664,212 115
– Non-prescription products 82,850 75,514 110 74,791 65,415 114
Animal health products 48,380 50,404 96 47,258 49,642 95
Health resort and tourist services 27,159 25,177 108
Other 1,672 2,197 76 2,782 3,269 85
Total 928,251 852,385 109 887,422 782,538 113

Krka Group sales by product and service groups, January–September 2017

Prescription pharmaceuticals

The Krka Group sold €768.2 million worth of prescription pharmaceuticals in the reported period, 10% more than in the same period last year. Sales increased in all regions, the most in East Europe (by 18%), Overseas Markets (by 10%), Central Europe (by 9%) and West Europe (by 6%).

As to the largest markets, sales increased by 20% in the Russian Federation, by 5% in Poland, and by 1% in Germany. With respect to other large markets, year-on-year sales of prescription pharmaceuticals were up in the Czech Republic (up 43%), Ukraine (up 17%), France (up 17%), Hungary (up 8%) and Slovenia (up 2%).

With respect to mid-size markets, the highest sales growth rates were recorded in the United Kingdom (56%), Serbia (37%), Kazakhstan (14%), Italy (12%), Bulgaria (12%), Croatia (11%), Macedonia (9%) and Portugal (7%).

Among smaller markets for Krka's prescription pharmaceuticals in terms of sales, the highest sales growth rates were recorded in Tajikistan (up 57%), Montenegro (up 53%), Finland (up 39%), Azerbaijan (up 36%), Armenia (up 31%), Latvia (up 22%) and Ireland (up 22%). Two-digit sales growth was also recorded in Albania and Georgia.

We have been strengthening our position in the markets of Western Europe via Krka's subsidiaries, their sales results up considerably, the most in Finland (up 52%), Ireland (up 31%), Italy (up 26%), Austria (up 14%), France (up 5%), Scandinavia (up 5%) and Portugal (up 5%).

The leading ten prescription pharmaceuticals in terms of sales have included Atoris (atorvastatin), Lorista* (losartan) and its combination with a diuretic, Nolpaza* (pantoprazole), Prenessa* (perindopril) and its combination with a diuretic, Valsacor (valsartan) and its combination with a diuretic, Emanera* (esomeprazole), Roswera* (rosuvastatin), Enap (enalapril) and its combination with a diuretic, Zyllt* (clopidogrel), and Amlessa* (perindopril and amlodipine) together with its combination with a diuretic.

The highest absolute year-on-year sales growth was recorded for Kventiax* (quetiapine), Valsacor (valsartan) and its combination with a diuretic, Emanera* (esomeprazole), Amlessa* (perindopril and amlodipine) and its combination with a diuretic, Doreta* (tramadol and paracetamol), and Lorista* (losartan) together with its combination with a diuretic.

In the first nine months of 2017 we entered a new therapeutic area, the treatment of HIV infections, with the combination Emtricitabine/Tenofovir disoproxil Krka. It was launched in Germany, Slovenia, Latvia, Scandinavia, Slovakia and Poland.

There were also other brand new products that we launched in the reported period:

  • Roticox* (etoricoxib) for the treatment of pain, in Germany, Scandinavia, Romania, Italy, Slovenia, Bulgaria, Estonia, Spain, the Benelux, Georgia, Poland, Finland, Portugal and Ireland;
  • Adolax* (oxycodone and naloxone) for the treatment of severe pain, in Poland;
  • Dutrys* (dutasteride) for the treatment of benign prostatic hyperplasia, in Germany, Italy, Scandinavia, Slovenia, Spain, the Benelux, Portugal and Ireland;
  • Teldipin* (telmisartan and amlodipine), a combination for the treatment of high blood pressure, in Estonia, Slovenia, Bulgaria, Latvia and Slovakia;
  • Ramidipin* (ramipril and amlodipine), a combination for the treatment of high blood pressure, in Germany and Croatia;
  • Abrea* (acetylsalicylic acid) for the prevention of cardiovascular complications, in Romania, Poland, Hungary, Portugal, Ireland, Finland, Italy, the Benelux, Estonia, Spain and Bulgaria;
  • Gliclada* (gliclazide), an antidiabetic, in the new supplementary high dosage of 90 mg, in

Slovenia, Poland, Slovakia, Croatia, Lithuania, Latvia and Portugal.

We also launched several existing medicines on new markets:

  • Prenessa* (perindopril) in Uzbekistan;
  • Co-Amlessa* (perindopril, amlodipine and indapamide) in Macedonia, Bosnia and Herzegovina, Armenia and Turkmenistan;
  • ramipril and hydrochlorothiazide in Italy, Austria, the Benelux and Portugal;
  • Enacanpin* (enalapril and lercanidipine) in Germany and Norway;
  • olmesartan, and olmesartan with hydrochlorothiazide in Germany, Italy, Belgium, Spain, Portugal, Ireland, Denmark and Finland;
  • Telmista* (telmisartan) in the Russian Federation;
  • Lortenza* (losartan and amlodipine) in Armenia Turkmenistan;
  • Wamlox* (valsartan and amlodipine) in Croatia, Bulgaria, Lithuania and Latvia;
  • Bixebro (ivabradine) in Slovenia, Romania, Latvia, Estonia, the Czech Republic and Slovakia;
  • Sobycor (bisoprolol) in Lithuania;
  • Ulcamed (bismuth) in Poland, Romania, Croatia, Bosnia and Herzegovina, Kazakhstan, Uzbekistan, Turkmenistan and Mongolia;
  • Emanera* (esomeprazole) in Turkmenistan and Montenegro;
  • Zulbex (rabeprazole) in Kazakhstan;
  • Doreta* (tramadol and paracetamol) in Italy, Ireland and Hungary;
  • Pragiola* (pregabalin) in Serbia, Macedonia, Poland and Kosovo;
  • Elicea* (escitalopram) in Azerbaijan;
  • Alventa* (venlafaxine) in Belarus;
  • Memando* (memantine) in Macedonia and Azerbaijan;
  • linezolid in Bulgaria, the Czech Republic and Italy;
  • dexamethasone in the form of tablets of higher strengths, in Croatia, Poland, the Czech Republic, Portugal, Slovakia, Spain, Romania and Bulgaria;
  • imatinib in Ireland, Sweden, Portugal, Ukraine and Austria;
  • capecitabine and Azerbaijan;
  • letrozole in Ukraine and Azerbaijan.

Non-prescription products

We sold €82.9 million worth of non-prescription products, an increase by 10% compared to the same period last year. Sales increased in regions Slovenia (by 6%), South-East Europe (by 2%), East Europe (by 18%) and West Europe (by 21%). In Region Central Europe sales were down due to lower sales in Poland.

54% of total non-prescription product sales were generated in Region East Europe, where the largest market is the Russian Federation, sales there up 19%. Sales also increased in the other markets of the Region, if we only highlight Belarus (up 21%),

Animal health products

Veterinary product sales totalled €48.4 million, a 4% year-on-year decrease. Sales increased in regions East Europe (by 16%), Central Europe (by 10%), South-East Europe (by 6%) and Slovenia (by 24%), while in Region West Europe they were down.

As to more important markets, considerable sales growth was recorded in the Russian Federation (up 26%), the Czech Republic (up 19%), Portugal (up 150%), Romania (up 9%) and Poland (up 7%).

Health resort and tourist services

In the nine months to September 2017, the Terme Krka Group generated €27.2 million of sales, an increase by 8% compared to the same period in 2016. We recorded 7% more bed nights than in the same period last year, with bed nights by domestic guests up 3% and those by foreign tourists up 18%.

Kazakhstan (up 51%), Moldova (up 27%) and Ukraine (up 26%) among the large ones.

Sales growth was recorded in the major markets of other regions as well, including Croatia (up 12%), Serbia (up 19%), Macedonia (up 18%), Lithuania (up 25%), Latvia (up 6%), the Czech Republic (21%), Hungary (9%) and Germany (28%).

Good sales results continue to be reported for the recently launched products Septolete total* and Septanazal, as well as for Herbion* and Nalgesin*.

The top five sales leaders among products were Milprazon* (milbemycin oxime and praziquantel), Floron* (florfenicol), Fypryst* (fipronil), Enroxil* (enrofloxacin) and the biocidal disinfectant Ecocid S. Two new products were launched this year, Otoxolan* ear drops for dogs (marbofloxacin, clotrimazole and dexamethasone acetate) and Dehinel tablets for cats (pyrantel embonate and praziquantel).

Sales increased in all business units: in Talaso Strunjan by 6%, in Dolenjske Toplice by 10%, in Šmarješke Toplice by 8%, and in Otočec Hotels by 15%.

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

Research and development

In the first nine months of 2017 Krka obtained marketing authorisations for 14 new products in 25 dosage forms and strengths.

Prescription pharmaceuticals

Krka obtained marketing authorisations for eight new products in 18 pharmaceutical dosage forms and strengths.

Marketing authorisations were acquired for a new fixed-dose combination in Krka's key therapeutic area of medicinal products for the treatment of cardiovascular diseases, Olmita (olmesartan and amlodipine), in the form of film-coated tablets in three strengths (20/5 mg, 40/5 mg and 40/10 mg). The medicine contains olmesartan, an angiotensin II antagonist, and amlodipine, a calcium channel blocker, and is used to treat high blood pressure. The fixed-dose combination lowers high blood pressure via two different mechanisms of action, therefore it can be expected to have a greater impact than monotherapy with each of the substances. The complementary action of the product's two active substances may reduce the likelihood of certain adverse effects and thus improve treatment tolerability. It is used in patients who are already taking olmesartan and amlodipine individually in the doses contained in the Olmita fixed-dose combination. Used as an alternative therapy it will optimise treatment, as it reduces the number of daily tablets and thus improves cooperation in treatment.

Marketing authorisations were obtained under decentralised procedures in several European countries for two new products treating erectile dysfunction, Viavardis (vardenafil) and Tadilecto (tadalafil). Viavardis film-coated tablets in three strengths (5 mg, 10 mg and 20 mg) and Tadilecto film-coated tablets in four strengths (2.5 mg, 5 mg, 10 mg and 20 mg) are oral medications intended to improve the erectile function in men. Both active substances are selective phosphodiesterase type 5 (PDE5) inhibitors with a fast mechanism of action. Both are highly effective as soon as after the first dosage, they extend the duration of the erection and are reliable, as their efficacy is preserved even after long-term use. Vardenafil is an effective and safe medicine for patients designated as demanding in terms of treatment, e.g. diabetics, patients with cardiovascular diseases, and radical prostatectomy We acquired 385 new marketing approvals for 99 products in different markets.

patients. Apart in diabetics and patients with cardiovascular diseases, tadalafil in smaller doses may also be used to treat benign prostatic hyperplasia. Both medicinal products are vertically integrated, meaning that we control the processes of preparation and evaluation of incoming materials and the finished product. Vardenafil, tadalafil and sildenafil in different pharmaceutical forms and strengths constitute Krka's range of medications for the treatment of erectile dysfunction.

We were granted marketing approvals under European decentralised procedures for the analgesic Oxycodon/Naloxon Krka (oxycodone and naloxone) in the form of prolonged-release tablets in three strengths. It contains the combination of the opioid oxycodone and naloxone, which binds to opioid receptors. The medicine relieves moderate to severe pain and is used when safe opioid therapy is required.

Applying the decentralised procedure we obtained a marketing authorisation for a new strength of Dulsevia/Duloxalta (duloxetine) gastro-resistant capsules – 90 mg. It is an antidepressant from the group of combined serotonin and noradrenaline reuptake inhibitors, used to treat depression, generalised anxiety disorder and neuropathic pain in diabetes. A new strength was added to the existing 30 mg and 60 mg ones, facilitating a onecapsule-a-day dosing when higher dosages are needed. This makes treatment easier for patients.

Under a decentralised European procedure we obtained marketing authorisations for Meaxin (imatinib) in the new pharmaceutical form of dispersible tablets in two strengths (100 mg and 400 mg), for the treatment of cancer. It is used to treat chronic myeloid leukaemia, acute lymphoblastic leukaemia, myelodysplastic– myeloproliferative diseases, hypereosinophilic syndrome, chronic eosinophilic leukaemia, and protuberant dermatofibrosarcoma. Dispersible tablets dissolve in a small amount of water or apple juice, which makes the medicine easy to take. The product is thus appropriate for patients who have

difficulty swallowing, and patients with gastrointestinal dysfunction, and it is particularly suitable for children and older patients.

Under the decentralised authorisation procedure we launched on European markets a new formulation of Dexamethasone Krka in the form of 0.5 mg tablets. The medicine is a corticosteroid with an anti-inflammatory, analgesic and anti-allergic effect, and it affects the functioning of the immune system. It is used for the symptomatic treatment of rheumatic, systemic connective tissue, allergic and skin diseases, diseases of the eyes, alimentary tract, respiratory tract, blood and kidneys, certain forms of cancer, and transplant rejection after organ transplant.

In Hungary we were granted a marketing authorisation under the national procedure for a new strength of the medicine Kventiax/Quentiax (quetiapine) – 400 mg prolonged-release tablets. This has completed our range of quetiapine pharmaceuticals. These wide-spectrum antipsychotics are used to treat different psychiatric disorders (schizophrenia, bipolar disorder and major depression). The medicine is now available in four strengths and is taken as a single daily dose, thus simplifying treatment.

Additional products were launched on European markets after we obtained new marketing approvals for pharmaceuticals from Krka's key group of medicinal products treating cardiovascular diseases. Under the decentralised procedure we obtained marketing authorisations for the fixed-dose combination Teldipin/Telassmo (telmisartan and amlodipine) in the form of tablets in four strengths (40 mg/5 mg, 40 mg/10 mg, 80 mg/5 mg and 80 mg/10 mg) and were the first, in addition to the originator, to have entered the Polish market with it. We obtained marketing authorisations under decentralised procedures for two combinationproducts, Rameam (ramipril and amlodipine) hard capsules in four strengths and Vasitimb (ezetimibe and simvastatin) tablets in three strengths, and for two mono-component products, Bixebra (ivabradine) film-coated tablets in two strengths and Bloxazoc (metoprolol succinate) prolonged-release tablets in four strengths. We expanded marketing opportunities for Olimestra (olmesartan) film-coated tablets in three strengths, and for the fixed-dose combination Co-Olimestra (olmesartan and hydrochlorothiazide) in the form of film-coated tablets in four strengths. As to the group of antibiotics, the European decentralised procedure was used to expand markets for Klaritromicin Krka (clarithromycin) film-coated tablets in two strengths. Applying the European centralised procedure we obtained approvals to market the combination Emtricitabine/Tenofovir disoproxil Krka (emtricitabine and tenofovir disoproxil), an HIV infection treatment in the form of film-coated tablets in the strength of 200 mg/245 mg.

New marketing authorisations were obtained in different Eastern European countries for pharmaceuticals treating cardiovascular diseases: the fixed-dose combinations Telmista H40, Telmista H80 and Telmista HD80 (telmisartan and hydrochlorothiazide), Roxera combi (rosuvastatin and amlodipine), Valarox (rosuvastatin and valsartan) and Co-Prenessa (perindopril and indapamide), and the product Bravadin (ivabradine). We expanded marketing authorisations for medicinal products for the treatment of diseases of the central nervous system – Pregabio (pregabalin), Ralago (rasagiline), Maruxa (memantine), Duloxenta/Dulsevia (duloxetine), Oprymea SR (pramipexole) and Torendo (risperidone) – and for antibiotics – Moflaxa (moxifloxacin) tablets and solution for injection, Betaklav (amoxicillin and clavulanic acid) tablets and oral suspension, Levaxela (levofloxacin), Linezolid Krka (linezolid), Azibiot (azithromycin) powder for oral suspension and film-coated tablets, and Furocef (cefuroxime). New marketing authorisations were obtained for the analgesic Roticox (etoricoxib), the medicine for the treatment of HIV infections Emtricitabine/tenofovir Krka (emtricitabine and tenofovir), and cancer medicines Ecansia (capecitabine) and Docetaxel Krka (docetaxel).

We obtained additional marketing authorisations in the markets of South-Eastern Europe for products from our key therapeutic groups. New marketing authorisations were obtained for the cardiovascular products Co-Amlessa (perindopril, amlodipine and indapamide) in the form of tablets, Valsaros (rosuvastatin and valsartan) film-coated tablets, and Lortenza (losartan and amlodipine). As to medications for diseases of the central nervous system we obtained new authorisations for Kventiax SR (quetiapine) prolonged-release tablets in four strengths, Memando (memantine) filmcoated tablets, and Pragiola (pregabalin) hard capsules. We expanded marketing opportunities for the antibiotics Moloxin (moxifloxacin), Levalox (levofloxacin) in the form of a film-coated tablets and solution for injection, and Furocef (cefuroxime)

in the form of film-coated tablets. Marketing authorisations were also obtained for a medicine treating an enlarged prostate, Dutrys (dutasteride), in the form of a soft capsules, and for a medication decreasing high blood sugar levels, Gliclada SR (gliclazide), in the form of 90 mg prolonged-release tablets.

Non-prescription products

We launched four new non-prescription products in five pharmaceutical dosage forms and strengths.

Magnezij Krka 300 granules for the preparation of a beverage contain magnesium in the form of citrate, and vitamin B2. Both ingredients contribute to decreasing fatigue and exhaustion and support a normal functioning of the nervous system, with magnesium in the form of magnesium citrate also contributing to muscle action. The product does not contain preservatives, artificial colours, flavours or sweeteners. It was authorised for marketing as a food supplement in Slovenia and the markets of East Europe.

Under the European decentralised procedure we obtained marketing authorisations in 12 European countries for the new product Flebaven/Flebazol/Fladios (diosmin) in the form of 500 mg film-coated tablets and 100 mg tablets. Both forms contain micronized diosmin of pharmacopoeia quality and are intended for the treatment of symptoms of chronic venous insufficiency in adults – showing as the feeling of heavy legs, leg pain and night leg cramps – and for the symptomatic treatment of deteriorated haemorrhoid-related problems in adults.

New authorisations have expanded marketing opportunities for Septolete total/Septabene lozenges (benzydamine hydrochloride and cetylpyridinium chloride). The product has antiinflammatory properties, it is an analgesic and antiseptic, and it is used to treat mouth and throat pain and sores. Applying decentralised procedures we obtained marketing authorisations for it in the Czech Republic, Ireland and Germany, and it was granted the status of a product available without prescription.

In the overseas markets we obtained marketing authorisations for a series of key products containing the substances atorvastatin, telmisartan, the combination of tramadol and paracetamol, esomeprazole, metoprolol, solifenacin, desloratadine, aripiprazole, ezetimibe, linezolid, gliclazide, memantine, pregabalin and rabeprazole. The most products were authorised for marketing in Hong Kong and Lebanon.

Under the European decentralised procedure we obtained first marketing authorisations in 15 countries for two new Septabene products, Lemon/Honey and Lemon/Elder lozenges. Both complement our broad range of cold and flu products.

We expanded marketing opportunities in European markets for our well-established product Bilobil. In the European decentralised procedure, it was granted marketing approvals as Gingonin (ginkgo leaf extract) in the form of hard capsules in two strengths in Germany, and one of its strengths was also authorised for marketing in France.

In Slovenia we were granted an additional marketing authorisation under the national procedure for Nalgesin (naproxen) 220 mg filmcoated tablets.

In the markets of Eastern and South-Eastern Europe we strengthened the position of the Septolete brand, having obtained new authorisations for Septolete total lozenges and the Septolete total spray.

We obtained marketing authorisations for Ulcavis (bismuth) 120 mg film-coated tablets in Ukraine, Armenia, Moldova, Uzbekistan and Kazakhstan, and for Flebaven (diosmin and flavonoids expressed as hesperidin) 450 mg/50 mg film-coated tablets in Kazakhstan.

In the overseas markets we obtained marketing authorisations for Septolete and Pikovit products.

Animal health products

We obtained approvals to market two new veterinary products.

Applying the European decentralised procedure, Krka obtained marketing authorisations in 22 European countries for the new product Dehinel/Anthelmin (pyrantel embonate and praziquantel) in the form of film-coated tablets. It contains a fixed-dose combination of substances treating mixed gastrointestinal parasite infestations in cats, and has completed Krka's range of state-ofthe-art products for the elimination of parasites in companion animals.

Our range of products for the treatment of farm animals in Kazakhstan was supplemented with the approval for marketing granted for the new product Toltarox (toltrazuril) in the form of oral suspension. It treats coccidia infestations in different types of poultry, and is added to drinking water.

We increased the number of marketing authorisations and consolidated our wellestablished brands of pharmaceuticals for farm animals. Under national procedures we obtained a marketing approval for the Floron (florfenicol) oral powder in the Russian Federation, and for the Floron (florfenicol) solution for injection in Moldova. It is used to treat respiratory infections in pigs and bovine animals. In Moldova, Ukraine and Kazakhstan we obtained marketing authorisations for the Doxatib (doxycycline) powder to be administered in drinking water, a first-choice medicinal product for the treatment of respiratory tract infections in pigs and chickens.

We also entered new markets with products for companion animals. Under the European decentralised procedure we obtained marketing authorisations for Milprazon/Milquantel (milbemycin oxime and praziquantel) flavoured tablets for dogs and film-coated flavoured tablets for cats in six European countries. The product prevents and treats gastrointestinal parasites in cats and dogs.

In the Russian Federation we obtained marketing authorisations for the fixed-dose combination Dehinel (praziquantel and pyrantel embonate) in the form of the film-coated tablets, intended for the prevention and treatment of gastrointestinal parasites in cats. In Kazakhstan and Macedonia we obtained approvals to market the Otoxolan ear drops for dogs (marbofloxacin, clotrimazole and dexamethasone acetate) in the form of suspension. The new fixed-dose combination is used to treat outer ear bacterial and yeast infections in dogs. In Serbia we obtained approvals for the fixed-dose combination Ataxxa (imidacloprid and permethrin) in the form of spot on drops for the treatment and prevention of external skin and hair parasite infections in dogs. In several overseas markets we obtained marketing authorisations for the fixed-dose combination Dehinel Plus Flavour (febantel, pyrantel embonate and praziquantel) in the form of flavoured tablets, intended for the treatment and prevention of gastrointestinal infections in dogs.

Investments

In the first nine months of 2017 the Krka Group allocated €75.2 million to investments, of which the controlling company invested €62.0 million and subsidiaries €13.2 million. Investments have primarily increased and modernised our production, and research and development capacities.

Krka Group investments for the full year 2017 are expected to amount to just over €120 million, which is less than planned and less than last year. The estimated amount to actually be spent is lower than originally planned due to the good prices negotiated with contractors and equipment suppliers. This amount does not include potential acquisitions.

Krka's key investment to support development activities and quality assurance in the following years is the Development and Control Centre 4 (RKC 4), located in the group of production facilities at Ločna in Novo mesto, Slovenia. The investment is estimated at €54 million. In the facility with a surface area of 18,000 m2 , we have started installing laboratory and other technological equipment.

Also at the Ločna location we are building a multipurpose warehouse for the storage of finished products, raw materials and packaging. It will have 25,000 new pallet spaces and thus brings new warehousing capacity for incoming materials and

finished products. This will increase the speed and flexibility of production and improve the availability of products and market supply. The investment is estimated at €30 million.

At the same location we operate a state-of-the-art solid dosage forms production plant Notol 2. Production had been launched in January 2015 and it was officially opened in November that year. More than two years later, work is running smoothly with production capacity increasing. Approximately two thirds of the entire technological equipment has been fitted so far. To satisfy increasing market demand and facilitate the production of new products, we have started procuring additional technological equipment to ensure the plant is fully equipped and can reach the target production volume of 4.5 billion tablets, film-coated tablets and capsules per year. The estimated value of the additional equipment for Notol 2 is €23 million.

Also ongoing is the €11 million investment into increasing capacities for the coating of pellets in the Solid Dosage Forms Plant.

The new Hydrogenation 2 facility in Krško, Slovenia will facilitate hydrogenation capacities and increase Krka's independent production capacity for active pharmaceutical ingredients.

In the Bršljin plant in Novo mesto, Slovenia we are expanding the Plant for the Production of Animal Health Products with a Biocidal Effect. The estimated value of the investment is €4.6 million.

New production capacities in Novo mesto have increased our electricity needs. After all systems in Notol 2 start operating and the RKC 4 is complete, a peak consumption of close to 20 MW is expected. Electricity supply will be secured via 20 kV lines from the 110/20 kV Ločna substation for a permanent combined consumption of approximately 25 MW. Systems are expected to connect to the new substation at the beginning of 2018. The investment into increasing and modernising energygenerating infrastructure is worth over €3 million.

One of the more important investments in Krka subsidiaries has been Krka-Rus 2 in Istra, the Russian Federation. The first stage had included building a new plant and logistics centre, which were fitted in 2015 and 2016 with additional technical and logistics equipment worth just over €20 million. This has increased the plant's production capacity to two thirds of its planned target capacity, i.e. 2.5 billion tablets and capsules per year. The warehouse and logistics system have reached full capacity after the installation of the remaining logistics equipment. The second phase of the investment, estimated at €30 million, will include bringing the plant to its target production capacity and building a proprietary wastewater treatment plant to ensure in the long term that the purity of wastewater released from the Krka-Rus factory corresponds to statutory requirements. More than 60% of products intended for the Russian market are manufactured in Krka-Rus, which gives Krka the status of a domestic producer.

Due to the expansion of Krka's production programme in Jastrebarsko, Croatia, the production and distribution centre there is being rearranged to acquire new production and laboratory capacities for solid dosage oncology pharmaceuticals. Equipment installation and assembly were completed at the end of 2016, and the launch of production and gradual transfer of technologies to the new technological equipment have been ongoing during 2017. We have obtained the GMP (good manufacturing practice) certificate and manufacturing authorisation, and have thus met the conditions for starting the production of oncology medications to be sold in demanding global markets. The investment is worth €34 million.

In the Terme Krka health resort in Strunjan we replaced the system of heating. In compliance with the legislation and the objectives of the Strunjan Landscape Park, this investment will reduce negative impacts on the environment and drive down the cost of heat energy. The renovation of the Laguna Hotel in Strunjan is also ongoing; a small pool is being built next to it and a children's playground set up, diversifying our programme for visitors. In the Šmarješke Toplice health resort we upgraded the wastewater system, and the renovation of the energy system is ongoing. In the Dolenjske Toplice health resort we are completing the renovation of the interior of the medical rehabilitation centre, and rooms are being renovated in Šport Hotel at Otočec. The total estimated value of investments in the Terme Krka Group to be completed this year is almost €3 million.

In the following weeks we intend to increase our presence in China by establishing a joint venture in which Krka will hold the majority share.

Employees

At the end of September the Krka Group had 10,733 employees. Krka's subsidiaries and representation offices outside Slovenia employed 53% of the Group's employees, and 56% of the entire Krka team had at least a university level degree.

There were 1,412 temporary agency workers at the end of September, 189 more than at the end of 2016.

Educational structure

30 Sep 2017 31 Dec 2016
No. of No. of
employees Share (in%) employees Share (in%)
PhD 176 1.6 169 1.6
MSc 362 3.4 396 3.6
University degree 5,462 50.9 5,594 51.4
Higher professional education degree 1,460 13.6 1,422 13.1
Vocational college degree 266 2.5 265 2.4
Secondary school education, level V 1,860 17.3 1,868 17.2
Other 1,147 10.7 1,175 10.8
Krka Group 10,733 100.0 10,889 100.0

We have been ensuring a continuous inflow of new employees by offering study grants to students. Currently there are 41 students that receive Krka study grants. They are primarily pharmacy and chemistry students, while scholarships are also granted to promising students from other fields of interest to Krka. We have awarded 16 new scholarships. By means of the employee development system and succession planning we make sure that most of Krka's key personnel requirements – both in terms of field experts and managers – are catered for within the Group.

Krka has always invested in the knowledge and development of employees who wish to acquire new knowledge and higher academic degrees. We enable employees to 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, market conditions and the Group's development needs. The majority of these trainings are organised inhouse, and they are constantly updated and remodelled into new types better adjusted to the contemporary line of work.

With Krka's support, 143 employees are enrolled into part-time university studies, 48 of them postgraduate students on their way to obtaining a specialisation, master's degree or doctoral degree. By the end of September, 19 employees had completed their studies.

Krka is the only certificate-awarding body in Slovenia with the power to examine and approve candidates taking the National Vocational Qualification (NVQ) exams in the area of pharmacy. By examining and approving candidates under the NVQ system between 2002 and September 2017, we have awarded 1,262 NVQ certificates to Krka employees and 142 to participants from other organisations in the pharmaceutical industry, a total of 1,404 certificates for four vocational qualifications. There are currently 95 Krka employees in the process of obtaining a NVQ certificate.

We have been steering the young towards creativity in research work for 47 years with Krka awards, 2,691 young researchers having received Krka awards to date. This year we awarded 32 Krka awards for graduate and postgraduate research work, 15 to doctors of science and 28 to upper secondary school students.

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS OF THE KRKA GROUP, WITH NOTES

Consolidated statement of financial position of the Krka Group

In € thousand 30 Sep 2017 31 Dec 2016 Index
Assets
Property, plant and equipment 866,143 874,100 99
Intangible assets 110,622 113,511 97
Loans 10,456 8,801 119
Investments 9,078 10,138 90
Deferred tax assets 37,521 31,260 120
Other non-current assets 343 257 133
Total non-current assets 1,034,163 1,038,067 100
Assets held for sale 463 467 99
Inventories 304,763 280,653 109
Trade receivables 485,313 510,406 95
Other receivables 26,660 33,777 79
Loans 497 9,441 5
Investments 0 77 0
Cash and cash equivalents 30,936 38,630 80
Total current assets 848,632 873,451 97
Total assets 1,882,795 1,911,518 98
Equity
Share capital 54,732 54,732 100
Treasury shares -37,546 -29,690 126
Reserves 109,197 109,678 100
Retained earnings 1,322,227 1,308,668 101
Total equity holders of the parent 1,448,610 1,443,388 100
Non-controlling interests within equity 1,048 1,056 99
Total equity 1,449,658 1,444,444 100
Liabilities
Provisions 93,017 90,807 102
Deferred revenue 11,253 12,158 93
Deferred tax liabilities 12,175 12,348 99
Total non-current liabilities 116,445 115,313 101
Trade payables 121,966 128,437 95
Income tax payable 14,415 1,666 865
Other current liabilities 180,311 221,658 81
Total current liabilities 316,692 351,761 90
Total liabilities 433,137 467,074 93
Total equity and liabilities 1,882,795 1,911,518 98

Consolidated income statement of the Krka Group

In € thousand 1–9/2017 1–9/2016 Index
Revenues 928,251 852,385 109
Costs of goods sold -398,518 -392,686 101
Gross profit 529,733 459,699 115
Other operating income 8,174 5,263 155
Selling and distribution expenses -237,537 -222,492 107
R&D expenses -92,877 -85,300 109
General and administrative expenses -58,270 -57,496 101
Operating profit 149,223 99,674 150
Financial income 9,892 46,446 21
Financial expenses -29,870 -57,608 52
Net financial result -19,978 -11,162 179
Profit before tax 129,245 88,512 146
Income tax -19,194 -8,196 234
Net profit 110,051 80,316 137
Attributable to:
– equity holders of the parent 110,059 80,299 137
– non-controlling interest -8 17 -47
Basic earnings per share* (in €) 3.41 2.48 138
Diluted earnings per share** (in €) 3.41 2.48 138

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

** All shares issued by the controlling company are ordinary registered shares, therefore the diluted EPS equals the basic EPS.

Consolidated statement of other comprehensive income of the Krka Group

In € thousand 1–9/2017 1–9/2016 Index
Net profit 110,051 80,316 137
Other comprehensive income for the period
Other comprehensive income for the period reclassified to
profit or loss in future periods
Translation reserve -7,460 14,591
Change in fair value of available-for-sale financial assets -1,082 1,858
Deferred tax effect 205 -448
Net other comprehensive income for the period reclassified
to profit or loss in future periods
-8,337 16,001
Total other comprehensive income for the period (net of tax) -8,337 16,001
Total comprehensive income for the period (net of tax) 101,714 96,317 106
Attributable to:
– equity holders of the parent 101,722 96,300 106
– non-controlling interest -8 17

Consolidated statement of changes in equity of the Krka Group

Reserves
Retained earnings
Share Treasury Reserves
for
treasury
Share Legal Statutory Fair value Translation Other
profit
Retained Profit for Total equity
holders of the
Non
controlling
interests
Total
In € thousand capital shares shares premium reserves reserves reserves reserve reserves earnings the period parent 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
Repurchase 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 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 Sep 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
Reserves
Retained earnings
Share Treasury Reserves
for
treasury
Share Legal Statutory Fair value Translation Other
profit
Retained Profit for Total equity
holders of the
Non
controlling
interests
Total
In € thousand capital shares shares premium reserves reserves reserves reserve reserves earnings the period parent within equity equity
Balance at 1 Jan 2016 54,732 -20,071 20,071 105,897 14,990 30,000 -12,453 -85,118 1,051,677 96,160 148,851 1,404,736 1,248 1,405,984
Net profit 0 0 0 0 0 0 0 0 0 0 80,299 80,299 17 80,316
Total other
comprehensive income
for the period
(net of tax)
0 0 0 0 0 0 1,941 14,591 0 -531 0 16,001 0 16,001
Total comprehensive
income for the period
(net of tax)
0 0 0 0 0 0 1,941 14,591 0 -531 80,299 96,300 17 96,317
Transactions with owners,
recognised in equity
Formation of other profit
reserves under the
resolution of the
Management and
Supervisory Boards
0 0 0 0 0 0 0 0 50,488 -50,488 0 0 0 0
Transfer of previous period's
profit to retained earnings
0 0 0 0 0 0 0 0 0 148,851 -148,851 0 0 0
Repurchase of treasury
shares
0 -4,972 0 0 0 0 0 0 0 0 0 -4,972 0 -4,972
Formation of reserves for
treasury shares
0 0 4,972 0 0 0 0 0 0 0 -4,972 0 0 0
Dividends paid 0 0 0 0 0 0 0 0 0 -85,932 0 -85,932 0 -85,932
Total transactions with
owners, recognised in
equity
0 -4,972 4,972 0 0 0 0 0 50,488 12,431 -153,823 -90,904 0 -90,904
Balance at 30 Sep 2016 54,732 -25,043 25,043 105,897 14,990 30,000 -10,512 -70,527 1,102,165 108,060 75,327 1,410,132 1,265 1,411,397

Consolidated statement of cash flows of the Krka Group

In € thousand 1–9/2017 1–9/2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net profit 110,051 80,316
Adjustments for: 102,533 124,462
– amortisation/depreciation 79,734 79,150
– foreign exchange differences -1,924 2,536
– investment income -10,848 -23,482
– investment expenses 15,039 57,234
– interest expenses and other financial expenses 1,338 828
– income tax 19,194 8,196
– other
Operating profit before changes in net operating current assets 212,585 204,778
Change in trade receivables 26,331 -6,431
Change in inventories -24,109 -5,892
Change in trade payables -1,638 8,868
Change in provisions 1,139 277
Change in deferred revenues -905 -920
Change in other current liabilities -29,535 1,885
Income tax paid -6,894 -17,984
Net cash from operating activities 176,973 184,581
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 402 776
Proceeds from sale of current investments 2 0
Dividends received 15 835
Proceeds from sale of property, plant and equipment 1,279 1,102
Purchase of intangible assets -2,899 -1,877
Purchase of property, plant and equipment -77,410 -85,419
Non-current loans -1,911 -2,034
Proceeds from repayment of non-current loans 983 1,001
Payments to acquire non-current investments -124 -60
Proceeds from sale of non-current investments 11 50
Payments/Proceeds in connection with current investments and loans 8,281 36,406
Payments in connection with derivative financial instruments -25,820 -45,041
Proceeds from derivative financial instruments 9,473 21,292
Net cash flows used in investing activities -87,718 -72,969
CASH FLOWS FROM FINANCING ACTIVITIES
Interest paid -268 -829
Dividends and other profit shares paid -88,748 -85,766
Repurchase of treasury shares -7,856 -4,972
Proceeds of payments from non-controlling interests
Net cash used in financing activities -96,871 -91,567
Net increase in cash and cash equivalents -7,616 20,045
Cash and cash equivalents at beginning of the year 38,630 35,826
Effect of exchange rate fluctuations on cash held -78 137
Net cash and cash equivalents at end of the period 30,936 56,008

Segment reporting of the Krka Group

European Union South-East Europe East Europe Other Elimination Total
In € thousand 1–9/2017 1–9/2016 1–9/2017 1–9/2016 1–9/2017 1–9/2016 1–9/2017 1–9/2016 1–9/2017 1–9/2016 1–9/2017 1–9/2016
Revenues from external
customers
574,164 545,041 46,220 43,036 271,434 229,996 36,433 34,312 0 0 928,251 852,385
Sales between group
companies
172,793 158,862 22,499 20,271 172,465 114,784 0 0 -367,757 -293,917 0 0
Other operating income 5,121 3,024 117 768 2,936 1,471 0 0 0 0 8,174 5,263
Operating expenses -495,401 -489,445 -33,866 -34,134 -236,313 -212,825 -21,622 -21,570 0 0 -787,202 -757,974
Operating expenses to
Group
companies
-277,590 -271,085 -25,419 -21,993 -325,909 -236,727 -6 -4 628,924 529,809 0 0
Operating profit 83,884 58,620 12,471 9,670 38,057 18,642 14,811 12,742 0 0 149,223 99,674
Interest income 141 336 0 206 260 231 0 0 0 0 401 773
Interest income from Group
companies
539 687 0 0 2 3 0 0 -541 -690 0 0
Interest expenses -201 -634 0 0 2 3 0 0 0 0 -199 -631
Interest expenses to Group
companies
-195 -222 0 0 -281 -583 0 0 476 805 0 0
Net financial result 293 -551 562 -363 -20,708 -9,158 -125 -1,090 0 0 -19,978 -11,162
Income tax -10,724 -6,209 -1,619 -469 -5,366 -1,048 -1,485 -470 0 0 -19,194 -8,196
Net profit 73,453 51,860 11,414 8,838 11,983 8,436 13,201 11,182 0 0 110,051 80,316
Investments 72,657 74,674 148 148 2,436 13,694 0 0 0 0 75,241 88,516
Depreciation 49,658 51,731 1,440 1,527 22,654 20,041 277 273 0 0 74,029 73,572
Amortisation 3,514 3,658 208 237 1,823 1,513 160 170 0 0 5,705 5,578
30 Sep 31 Dec 30 Sep 31 Dec 30 Sep 31 Dec 30 Sep 31 Dec 30 Sep 31 Dec 30 Sep 31 Dec
2017 2016 2017 2016 2017 2016 2017 2016 2017 2016 2017 2016
Total assets 1,369,058 1,394,236 41,849 40,107 462,071 467,293 9,817 9,882 0 0 1,882,795 1,911,518
Goodwill 42,644 42,644 0 0 0 0 0 0 0 0 42,644 42,644
Trademark 38,375 39,011 0 0 0 0 0 0 0 0 38,375 39,011
Total liabilities 323,544 364,038 9,203 9,251 78,029 67,764 22,361 26,021 0 0 433,137 467,074

Notes to the consolidated financial statements of the Krka Group

Costs by nature €787,202 thousand

In € thousand 1–9/2017 1–9/2016 Index
Cost of goods and material 267,441 253,701 105
Costs of services 173,915 164,939 105
Employee benefit costs 262,036 244,176 107
Amortisation and depreciation 79,734 79,150 101
Inventory write-offs and allowances 8,799 7,553 116
Receivable impairment and write-offs 1,803 621 290
Other operating expenses 25,453 24,919 102
Total costs 819,181 775,059 106
Change in the value of inventories of products and work in
progress
-31,979 -17,085 187
Total 787,202 757,974 104

Employee benefit costs €262,036 thousand

In € thousand 1–9/2017 1–9/2016 Index
Gross wages and salaries and continued pay 203,516 188,770 108
Social security contributions 15,492 14,804 105
Pension insurance contributions 28,476 26,466 108
Payroll tax 821 906 91
Post-employment benefits and other non-current employee
benefits
3,581 344 1041
Other employee benefit costs 10,150 12,886 79
Total employee benefit costs 262,036 244,176 107

Other operating expenses €25,453 thousand

In € thousand 1–9/2017 1–9/2016 Index
Grants and assistance for humanitarian and other purposes 1,248 1,243 100
Environmental protection expenses 2,719 2,542 107
Other taxes and levies 17,748 17,031 104
Loss on sale of property, plant and equipment and intangible
assets
927 456 203
Other expenses 2,811 3,647 77
Total other operating expenses 25,453 24,919 102

Other levies include taxes (claw-back and similar) that have been imposed in certain markets of Krka Group operations in recent periods.

Financial income and expenses

In € thousand 1–9/2017 1–9/2016 Index
Net foreign exchange differences 0 23,539 0
Interest income 401 773 52
Change in fair value of investments through profit or loss 0 7 0
Proceeds from sale of investments 2 0
Derivative financial instruments income 9,474 21,292 44
– income 9,474 21,292 44
Income from dividends and other shares of the profit 15 835 2
Total financial income 9,892 46,446 21
Net foreign exchange differences -14,323 0
Interest expenses -199 -631 32
Change in fair value of investments through profit or loss 0 -8 0
Derivative financial instruments expenses -14,111 -56,770 25
– expenses -25,820 -45,041 57
– change in fair value 11,709 -11,729
Other financial expenses -1,237 -199 622
Total financial expenses -29,870 -57,608 52
Net financial result -19,978 -11,162 179

Current income tax amounts to €25,524 thousand, which is 19.7% of pre-tax profit. Together with the deferred tax of €–6,330 thousand, the total income

Income tax €19,194 thousand

tax expense in the income statement amounts to €19,194 thousand. The effective tax rate is 14.9%.

Property, plant and equipment €866,143 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index Land 37,030 36,575 101 Buildings 393,477 403,257 98 Equipment 329,481 343,390 96 Property, plant and equipment being acquired 99,541 84,635 118 Advances for property, plant and equipment 6,614 6,243 106 Total property, plant and equipment 866,143 874,100 99

The value of property, plant and equipment represents just over 46% of the Group's total assets. Krka's major investments are described in the chapter Investments in the Business Report.

Intangible assets €110,622 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Goodwill 42,644 42,644 100
Trademark 38,375 39,011 98
Concessions, patents, licences and similar rights 25,652 28,184 91
Intangible assets being acquired 3,951 3,672 108
Total intangible assets 110,622 113,511 97

Loans €10,456 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Non-current loans 10,456 8,801 119
– loans to others 10,456 8,801 119
Current loans 497 9,441 5
– portion of non-current loans maturing next year 328 1,201 27
– loans to others 169 8,240 2
Total loans 10,953 18,242 60
Non-current loans 10,456 8,801 119

Non-current loans represent 95% of total loans.

Non-current loans to others include loans that the Group extends in accordance with its internal acts to its employees, and that are primarily housing loans.

Investments €9,078 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Non-current investments 9,078 10,138 90
– available-for-sale financial assets 9,078 10,138 90
Current
investments
including
derivative
financial
instruments
0 77 0
– shares and interests held for trading 0 77 0
Total investments 9,078 10,215 89

Available-for-sale financial assets include €817 thousand of investments in shares and interests in companies in Slovenia, and €8,261 thousand of investments in shares and interests in companies abroad.

Inventories €304,763 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Material 118,937 122,515 97
Work in progress 73,677 63,212 117
Products 102,828 86,369 119
Merchandise 7,794 7,783 100
Inventory advances 1,527 774 197
Total inventories 304,763 280,653 109

Trade and other receivables €511,973 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Current trade receivables 485,313 510,406 95
Other current receivables 26,660 33,777 79
Total receivables 511,973 544,183 94

Cash and cash equivalents €30,936 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index Cash in hand 99 78 127 Bank balances 30,837 38,552 80 Total cash and cash equivalents 30,936 38,630 80

Equity €1,449,658 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Share capital 54,732 54,732 100
Treasury shares -37,546 -29,690 126
Reserves 109,197 109,678 100
– reserves for treasury shares 37,546 29,690 126
– share premium 105,897 105,897 100
– legal reserves 14,990 14,990 100
– statutory reserves 30,000 30,000 100
– fair value reserves -12,679 -11,802 107
– translation reserve -66,557 -59,097 113
Retained earnings 1,322,227 1,308,668 101
Total equity holders of the parent 1,448,610 1,443,388 100
Non-controlling interests within equity 1,048 1,056 99
Total equity 1,449,658 1,444,444 100

Provisions €93,017 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Provisions for lawsuits 161 166 97
Provisions for post-employment benefits and other non-current
employee benefits
91,924 89,970 102
Other provisions 932 671 139
Total provisions 93,017 90,807 102

Deferred revenues €11,253 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Grants received from the European Fund for Regional
Development and Republic of Slovenia budget for the production
of pharmaceuticals in the new Notol 2 plant
2,184 2,384 92
Grants received from the budget for the Dolenjske and 3,821 3,927 97
Šmarješke Toplice health resorts and Golf Grad Otočec
Grants received from the European Regional Development Fund 266 340 78
for the development of new technologies (FBD project)
Grants received from the European Regional Development Fund
for setting up an information and technology solutions system 11 14 79
(GEN-I)
Grants received from the European Regional Development Fund 4,919 5,419 91
for development centres of the Slovenian economy
Subsidy for acquisition of electric vehicles 7 5 140
Property, plant and equipment received free of charge 36 53 68
Emission coupons 9 16 56
Total deferred revenue 11,253 12,158 93

Development Centres of the Slovenian Economy and the FBD project are partly funded by the European Union via the European Regional Development Fund. The project is implemented as part of the Operational Programme 2007–2013, Strengthening Regional Development Potentials; 1. Priority axis: Competitiveness and Research Excellence; Priority objective 1.1: Improving Competitiveness and Research Excellence.

Trade payables €121,966 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Payables to domestic suppliers 57,926 45,748 127
Payables to foreign suppliers 61,507 78,696 78
Payables from advances 2,533 3,993 63
Total trade payables 121,966 128,437 95

Other current liabilities €180,311 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Accrued contractual discounts on products sold 123,620 150,080 82
Payables to employees – gross wages, other receipts and
charges
39,576 38,112 104
Derivative financial instruments 961 12,670 8
Other 16,154 20,796 78
Total other current liabilities 180,311 221,658 81

Contingent liabilities €16,846 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Guarantees issued 16,226 12,846 126
Other 620 620 100
Total contingent liabilities 16,846 13,466 125

Fair value

30 Sep 2017 31 Dec 2016
Carrying Fair Carrying Fair
In € thousand amount value amount value
Non-current loans 10,456 10,456 8,801 8,801
Available-for-sale financial assets 9,078 9,078 10,138 10,138
Current loans 497 497 9,441 9,441
Short-term financial investments 0 0 77 77
– shares and interests held for trading 0 0 77 77
Trade receivables 485,313 485,313 510,406 510,406
Cash and cash equivalents 30,936 30,936 38,630 38,630
Trade payables and other liabilities, excluding amounts
owed to the state, to employees and advances
-251,659 -251,659 -282,784 -282,784
Other current liabilities -961 -961 -12,670 -12,670
– derivative financial instruments -961 -961 -12,670 -12,670
Total 283,660 283,660 282,039 282,039

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 by using observable market data.

The fair value of non-current loans and borrowings

is calculated by applying the discounted cash flow of the principal and interest. The discount interest rate for 2017 and 2016 was computed based on the 2% annual interest rate.

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

Assets at fair value

30 Sep 2017
31 Dec 2016
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 7,696 0 1,382 9,078 8,775 0 1,363 10,138
Shares and interests held for
trading
0 0 0 0 77 0 0 77
Total assets at fair value 7,696 0 1,382 9,078 8,852 0 1,363 10,215
Assets for which fair value is
disclosed
Non-current loans 0 0 10,456 10,456 0 0 8,801 8,801
Current loans 0 0 497 497 0 0 9,441 9,441
Trade receivables 0 0 485,313 485,313 0 0 510,406 510,406
Cash and cash equivalents 0 0 30,936 30,936 0 0 38,630 38,630
Total assets for which fair value
is disclosed
0 0 527,202 527,202 0 0 567,278 567,278
Total 7,696 0 528,584 536,280 8,852 0 568,641 577,493

Liabilities at fair value

30 Sep 2017 31 Dec 2016
In € thousand Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Liabilities at fair value
Derivative financial instruments 0 0 961 961 0 0 12,670 12,670
Total liabilities at fair value 0 0 961 961 0 0 12,670 12,670
Liabilities for which fair value is
disclosed
Trade payables and other liabilities,
excluding amounts owed to the
0 0 251,659 251,659 0 0 282,784 282,784
state, to employees and advances
Total liabilities for which fair 0 0 251,659 251,659 0 0 282,784 282,784
value is disclosed
Total 0 0 252,620 252,620 0 0 295,454 295,454

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

Statement of financial position of Krka, d. d., Novo mesto

In € thousand 30 Sep 2017 31 Dec 2016 Index
Assets
Property, plant and equipment 611,845 609,543 100
Intangible assets 27,760 29,302 95
Investments in subsidiaries 321,898 321,185 100
Trade receivables due from subsidiaries 39,770 23,515 169
Loans 14,723 18,302 80
Investments 9,076 10,136 90
Deferred tax assets 12,227 12,101 101
Other non-current assets 103 92 112
Total non-current assets 1,037,402 1,024,176 101
Assets held for sale 41 41 100
Inventories 254,712 236,214 108
Trade receivables 450,430 479,234 94
Other receivables 12,080 21,408 56
Loans 30,789 52,504 59
Investments 0 77 0
Cash and cash equivalents 17,473 24,049 73
Total current assets 765,525 813,527 94
Total assets 1,802,927 1,837,703 98
Equity
Share capital 54,732 54,732 100
Treasury shares -37,546 -29,690 126
Reserves 177,562 170,583 104
Retained earnings 1,254,659 1,244,823 101
Total equity 1,449,407 1,440,448 101
Liabilities
Provisions 80,616 78,903 102
Deferred revenue 2,500 2,788 90
Total non-current liabilities 83,116 81,691 102
Trade payables 148,736 148,562 100
Borrowings 43,741 105,269 42
Income tax payable 12,832 0
Other current liabilities 65,095 61,733 105
Total current liabilities 270,404 315,564 86
Total liabilities 353,520 397,255 89
Total equity and liabilities 1,802,927 1,837,703 98

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

In € thousand 1–9/2017 1–9/2016 Index
Revenues 887,422 782,538 113
Costs of goods sold -391,749 -378,647 103
Gross profit 495,673 403,891 123
Other operating income 4,398 2,490 177
Selling and distribution expenses -213,120 -195,171 109
R&D expenses -96,377 -89,385 108
General and administrative expenses -46,983 -46,518 101
Operating profit 143,591 75,307 191
Financial income 11,100 58,910 19
Financial expenses -30,077 -58,204 52
Net financial result -18,977 706
Profit before tax 124,614 76,013 164
Income tax -18,278 -3,601 508
Net profit 106,336 72,412 147
Basic earnings per share* (in €) 3.30 2.23 148
Diluted earnings per share** (in €) 3.30 2.23 148

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

** All shares issued by the Company are ordinary registered shares, therefore the diluted EPS equals the basic EPS.

Statement of comprehensive income of Krka, d. d., Novo mesto

In € thousand 1–9/2017 1–9/2016 Index
Net profit 106,336 72,412 147
Other comprehensive income for the period
Other comprehensive income for the period reclassified to
profit or loss in future periods
Change in fair value of available-for-sale financial assets -1,082 1,858
Deferred tax effect 205 -448
Net other comprehensive income for the period reclassified
to profit or loss in future periods
-877 1,410
Total other comprehensive income for the period (net of tax) -877 1,410
Total comprehensive income for the period (net of tax) 105,459 73,822 143

Statement of changes in equity of Krka, d. d., Novo mesto

Reserves Retained earnings
Reserves
for
Other
Share Treasury treasury Share Legal Statutory Fair value profit Retained Profit for Total
In € thousand
Balance at 1 Jan 2017
capital
54,732
shares
-29,690
shares
29,690
premium
105,897
reserves
14,990
reserves
30,000
reserves
-9,994
reserves
1,102,165
earnings
49,405
the period
93,253
equity
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
Repurchase 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 Sep 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
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 reserves reserves earnings the period equity
Balance at 1 Jan 2016 54,732 -20,071 20,071 105,897 14,990 30,000 -10,993 1,051,677 50,040 136,868 1,433,211
Net profit 0 0 0 0 0 0 0 0 0 72,412 72,412
Total other comprehensive income for the
period
(net of tax)
0 0 0 0 0 0 1,941 0 -531 0 1,410
Total comprehensive income for the
period
(net of tax)
0 0 0 0 0 0 1,941 0 -531 72,412 73,822
Transactions with owners, recognised in
equity
Formation of other profit reserves under the
resolution of the Management and
Supervisory Boards
0 0 0 0 0 0 0 50,488 -50,488 0 0
Transfer of previous period's profit to retained
earnings
0 0 0 0 0 0 0 0 136,868 -136,868 0
Repurchase of treasury shares 0 -4,972 0 0 0 0 0 0 0 0 -4,972
Formation of reserves for treasury shares 0 0 4,972 0 0 0 0 0 0 -4,972 0
Dividends paid 0 0 0 0 0 0 0 0 -85,932 0 -85,932
Total
transactions with owners,
recognised in equity
0 -4,972 4,972 0 0 0 0 50,488 448 -141,840 -90,904
Balance at 30 Sep 2016 54,732 -25,043 25,043 105,897 14,990 30,000 -9,052 1,102,165 49,957 67,440 1,416,129
In € thousand 1–9/2017 1–9/2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net profit 106,336 72,412
Adjustments for: 83,852 86,158
– amortisation/depreciation 60,365 61,450
– foreign exchange differences -65 -2,827
– investment income -11,467 -34,466
– investment expenses 14,951 56,975
– interest expenses and other financial expenses 1,790 1,425
– income tax 18,278 3,601
Operating profit before changes in net operating current assets 190,188 158,570
Change in trade receivables 15,449 -13,933
Change in inventories -18,497 1,342
Change in trade payables 4,033 -13,094
Change in provisions 642 -8
Change in deferred revenues -288 -283
Change in other current liabilities 17,175 -4,441
Income tax paid 1,294 -13,583
Net cash from operating activities 209,996 114,570
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received 744 1,067
Proceeds from sale of current investments 2 0
Dividends received 15 835
Proportionate profit of subsidiaries 1,027 8,969
Proceeds from sale of property, plant and equipment 267 942
Purchase of intangible assets -2,717 -1,795
Purchase of property, plant and equipment -65,239 -41,516
Acquisition of subsidiaries and a share of minority interest without obtained
assets
-951 -16,958
Refund of subsequent payments in subsidiaries 237 79
Non-current loans -1,765 -2,898
Proceeds from repayment of non-current loans 15,800 1,352
Payments to acquire non-current investments -49 -47
Proceeds from sale of non-current investments 11 50
Proceeds/Payments in connection with current investments and loans 11,177 40,276
Payments in connection with derivative financial instruments -25,820 -45,041
Proceeds from derivative financial instruments 9,474 21,292
Net cash flows used in investing activities -57,787 -33,393
CASH FLOWS FROM FINANCING ACTIVITIES
Interest paid -786 -1,211
Repayment of non-current borrowings 0 -500
Acquisition/Repayment of current borrowings -61,461 28,956
Dividends and other profit shares paid -88,748 -85,767
Repurchase of treasury shares -7,856 -4,972
Net cash used in financing activities -158,851 -63,494
Net decrease/increase in cash and cash equivalents -6,642 17,683
Cash and cash equivalents at beginning of the year 24,049 24,622
Effect of exchange rate fluctuations on cash held 66 333
Net cash and cash equivalents at end of the period 17,473 42,638

Statement of cash flows of Krka, d. d., Novo mesto

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

European Union South-East Europe East Europe Other Total
In € thousand 1–9/2017 1–9/2016 1–9/2017 1–9/2016 1–9/2017 1–9/2016 1–9/2017 1–9/2016 1–9/2017 1–9/2016
Revenues 534,402 499,362 42,923 41,676 276,812 210,094 33,285 31,406 887,422 782,538
Other operating income 4,024 2,149 32 12 342 329 0 0 4,398 2,490
Operating expenses -458,083 -457,253 -32,514 -32,976 -236,010 -197,922 -21,622 -21,570 -748,229 -709,721
Operating profit 80,343 44,258 10,441 8,712 41,144 12,501 11,663 9,836 143,591 75,307
Interest income 318 516 0 0 279 581 0 0 597 1,097
Interest expenses -739 -1,313 0 0 0 0 0 0 -739 -1,313
Net financial result 826 10,832 -59 -24 -19,619 -9,012 -125 -1,090 -18,977 706
Income tax -10,227 -2,117 -1,329 -416 -5,237 -598 -1,485 -470 -18,278 -3,601
Net profit 70,942 52,973 9,053 8,272 16,288 2,891 10,053 8,276 106,336 72,412
Investments 61,983 45,939 0 0 0 0 0 0 61,983 45,939
Depreciation 39,788 41,265 1,258 1,342 14,783 14,332 277 273 56,106 57,212
Amortisation 2,565 2,704 206 226 1,328 1,138 160 170 4,259 4,238
30 Sep 31 Dec 30 Sep 31 Dec 30 Sep 31 Dec 30 Sep 31 Dec 30 Sep 31 Dec
2017 2016 2017 2016 2017 2016 2017 2016 2017 2016
Total assets 1,275,593 1,300,003 41,136 41,895 476,385 485,928 9,813 9,877 1,802,927 1,837,703
Total liabilities 248,534 296,209 8,740 9,103 73,885 65,922 22,361 26,021 353,520 397,255

Notes to the financial statements of Krka, d. d., Novo mesto

Costs by nature €748,229 thousand

In € thousand 1–9/2017 1–9/2016 Index
Cost of goods and material 284,941 253,216 113
Costs of services 249,553 228,858 109
Employee benefit costs 157,215 148,306 106
Amortisation and depreciation 60,365 61,450 98
Inventory write-offs and allowances 4,344 6,560 66
Receivable impairment and write-offs -44 58
Other operating expenses 16,387 16,649 98
Total costs 772,761 715,097 108
Change in the value of inventories of products and work in -24,532 -5,376 456
progress
Total 748,229 709,721 105

Employee benefit costs €157,215 thousand

In € thousand 1–9/2017 1–9/2016 Index
Gross wages and salaries and continued pay 123,142 115,207 107
Social security contributions 8,256 8,431 98
Pension insurance contributions 16,045 15,094 106
Post-employment benefits and other non-current employee
benefits
3,193 0
Other employee benefit costs 6,579 9,574 69
Total employee benefit costs 157,215 148,306 106

Other operating expenses €16,387 thousand

In € thousand 1–9/2017 1–9/2016 Index
Grants and assistance for humanitarian and other purposes 940 944 100
Environmental protection expenses 1,624 1,525 106
Other taxes and levies 11,188 11,028 101
Loss on sale of property, plant and equipment and intangible
assets
840 196 429
Other expenses 1,795 2,956 61
Total other operating expenses 16,387 16,649 98

Other taxes and levies include taxes (claw-back and similar) that have been imposed in several markets of Krka Group operations in recent periods.

Financial income and expenses

In € thousand 1–9/2017 1–9/2016 Index
Net foreign exchange differences 0 24,628 0
Interest income 597 1,097 54
Change in fair value of investments through profit or loss 0 7 0
Proceeds from sale of investments 2 0
Derivative financial instruments income 9,474 21,292 44
– income 9,474 21,292 44
Income from dividends and other shares of the profit 1,027 11,886 9
– dividends 15 835 2
– profits of subsidiaries 1,012 11,051 9
Total financial income 11,100 58,910 19
Net foreign exchange differences -14,077 0
Interest expenses -739 -1,313 56
Change in fair value of investments through profit or loss 0 -8 0
Derivative financial instruments expenses -14,111 -56,770 25
– expenses -25,820 -45,041 57
– change in fair value 11,709 -11,729
Other financial expenses -1,150 -113 1,018
Total financial expenses -30,077 -58,204 52
Net financial result -18,977 706 -2,688

Current income tax amounts to €18,198 thousand, which is 14.6% of pre-tax profit. Together with the deferred tax of €80 thousand, the total income tax

Income tax €18,278 thousand

expense in the income statement amounts to €18,278 thousand. The effective tax rate is 14.7%.

Property, plant and equipment €611,845 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Land 23,939 24,005 100
Buildings 257,512 258,880 99
Equipment 266,517 278,847 96
Property, plant and equipment being acquired 57,658 42,049 137
Advances for property, plant and equipment 6,219 5,762 108
Total property, plant and equipment 611,845 609,543 100

The value of property, plant and equipment represents just over 34% of the Company's total assets. Krka's major investments are described in the chapter Investments in the Business Report.

Intangible assets €27,760 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Concessions, patents, licences and similar rights 23,845 25,635 93
Intangible assets being acquired 3,915 3,667 107
Total intangible assets 27,760 29,302 95

Intangible assets include marketing authorisation documentation for new medicines, and software.

Loans €45,512 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Non-current loans 14,723 18,302 80
– loans to subsidiaries 4,597 9,830 47
– loans to others 10,126 8,472 120
Current loans 30,789 52,504 59
– portion of non-current loans maturing next year 1,243 11,708 11
– loans to subsidiaries 29,374 32,397 91
– loans to others 124 8,203 2
– current interest receivable 48 196 24
Total loans 45,512 70,806 64

Non-current loans represent 32% of total loans.

Non-current loans to others include loans that the Company extends in accordance with its internal acts to its employees and that are primarily housing loans.

Investments €9,076 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Non-current investments 9,076 10,136 90
– available-for-sale financial assets 9,076 10,136 90
Current investments including derivative financial
instruments
0 77 0
– shares and interests held for trading 0 77 0
Total investments 9,076 10,213 89

Available-for-sale financial assets include €816 thousand of investments in shares and interests in Slovenia, and €8,260 thousand of investments in shares and interests abroad.

Inventories €254,712 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Material 107,967 112,208 96
Work in progress 72,107 61,978 116
Products 63,453 52,478 121
Merchandise 9,741 8,816 110
Inventory advances 1,444 734 197
Total inventories 254,712 236,214 108

Trade and other receivables €462,510 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Current trade receivables 450,430 479,234 94
– current trade receivables due from subsidiaries 252,922 273,876 92
– current trade receivables due from customers other than
subsidiaries
197,508 205,358 96
Other current receivables 12,080 21,408 56
Total receivables 462,510 500,642 92

Cash and cash equivalents €17,473 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index Cash in hand 3 2 150 Bank balances 17,470 24,047 73 Total cash and cash equivalents 17,473 24,049 73

Equity €1,449,407 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Share capital 54,732 54,732 100
Treasury shares -37,546 -29,690 126
Reserves: 177,562 170,583 104
– reserves for treasury shares 37,546 29,690 126
– share premium 105,897 105,897 100
– legal reserves 14,990 14,990 100
– statutory reserves 30,000 30,000 100
– fair value reserve -10,871 -9,994 109
Retained earnings 1,254,659 1,244,823 101
Total equity 1,449,407 1,440,448 101

Borrowings €43,741 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Current borrowings 43,741 105,269 42
– borrowings from subsidiaries 43,649 105,110 42
– current interest payable 92 159 58
Total borrowings 43,741 105,269 42

Provisions €80,616 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Provisions for post-employment benefits and other non-current
employee benefits
80,616 78,903 102
Total provisions 80,616 78,903 102

Deferred revenues €2,500 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Grants received from the European Fund for Regional
Development and Republic of Slovenia budget for the production
of pharmaceuticals in the new Notol 2 plant
2,184 2,384 92
Grants received from the European Regional Development Fund
for the development of new technologies (FBD project)
266 340 78
Grants received from the European Regional Development Fund
for setting up an information and technology solutions system
(GEN-I)
11 14 79
Subsidy for acquisition of electric vehicles 7 5 140
Property, plant and equipment received free of charge 23 29 79
Emission coupons 9 16 56
Total deferred revenue 2,500 2,788 90

The FBD project is partly funded by the European Union via the European Regional Development Fund. It is implemented as part of the Operational Programme 2007–2013 for Strengthening Regional Development Potentials; 1. Priority axis Competitiveness and Research Excellence; Priority objective 1.1: Improving Competitiveness and Research Excellence.

Trade payables €148,736 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Payables to subsidiaries 56,374 56,943 99
Payables to domestic suppliers 54,770 41,387 132
Payables to foreign suppliers 35,801 46,799 76
Payables from advances 1,791 3,433 52
Total trade payables 148,736 148,562 100

Other current liabilities €65,095 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Accrued contractual discounts on products sold 30,371 14,141 215
Payables to employees – gross wages, other receipts and
charges
27,999 27,726 101
Derivative financial instruments 961 12,670 8
Other 5,764 7,196 80
Total other current liabilities 65,095 61,733 105

Contingent liabilities €17,302 thousand

In € thousand 30 Sep 2017 31 Dec 2016 Index
Guarantees issued 16,682 13,598 123
Other 620 620 100
Total contingent liabilities 17,302 14,218 122

Fair value

30 Sep 2017 31 Dec 2016
Carrying Fair Carrying Fair
In € thousand amount value amount value
Trade receivables due from subsidiaries 39,770 39,770 23,515 23,515
Non-current loans 14,723 14,723 18,302 18,302
Available-for-sale financial assets 9,076 9,076 10,136 10,136
Current loans 30,789 30,789 52,504 52,504
Short-term financial investments 0 0 77 77
– shares and interests held for trading 0 0 77 77
Trade receivables 450,430 450,430 479,234 479,234
Cash and cash equivalents 17,473 17,473 24,049 24,049
Current borrowings -43,741 -43,741 -105,269 -105,269
Trade payables and other liabilities, excluding amounts
owed to the state, to employees and advances
-178,585 -178,585 -160,861 -160,861
Other current liabilities -961 -961 -12,670 -12,670
– derivative financial instruments -961 -961 -12,670 -12,670
Total 338,974 338,974 329,017 329,017

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 by using observable market data.

The fair value of non-current loans and borrowings is calculated by applying the discounted cash flow of the principal and interest. The discount interest rate for 2017 and 2016 was computed based on the 2% annual interest rate.

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

Assets at fair value

30 Sep 2017 31 Dec 2016
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 7,696 0 1,380 9,076 8,775 0 1,361 10,136
Shares and interests held for
trading
0 0 0 0 77 0 0 77
Total assets at fair value 7,696 0 1,380 9,076 8,852 0 1,361 10,213
Assets for which fair value is
disclosed
Trade receivables due from
subsidiaries
0 0 39,770 39,770 0 0 23,515 23,515
Non-current loans 0 0 14,723 14,723 0 0 18,302 18,302
Current loans 0 0 30,789 30,789 0 0 52,504 52,504
Trade receivables 0 0 450,430 450,430 0 0 479,234 479,234
Cash and cash equivalents 0 0 17,473 17,473 0 0 24,049 24,049
Total assets for which fair value
is disclosed
0 0 553,185 553,185 0 0 597,604 597,604
Total 7,696 0 554,565 562,261 8,852 0 598,965 607,817

Liabilities at fair value

30 Sep 2017 31 Dec 2016
In € thousand Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total
Liabilities at fair value
Derivative financial instruments 0 0 961 961 0 0 961 961
Total liabilities at fair value 0 0 961 961 0 0 961 961
Liabilities for which fair value is
disclosed
Current borrowings 0 0 43,741 43,741 0 0 43,741 43,741
Trade payables and other liabilities,
excluding amounts owed to the
state, to employees and advances
0 0 178,585 178,585 0 0 178,585 178,585
Total liabilities for which fair
value is disclosed
0 0 222,326 222,326 0 0 222,326 222,326
Total 0 0 223,287 223,287 0 0 223,287 223,287

MANAGEMENT BOARD STATEMENT OF RESPONSIBILITIES

The Management Board of Krka, d. d., Novo mesto hereby states that the condensed financial statements of the Krka Company and the condensed consolidated financial statements of the Krka Group for the nine months ended 30 September 2017 were drawn up so as to provide a true and fair view of the financial standing and operating results of the Krka Company and the Krka Group. The condensed statements for the period January–September 2017 were drawn up using the same accounting principles as for the annual financial statements of the Krka Company and Group for 2016.

The condensed interim financial statements for the nine months ended 30 September 2017 were drawn

Novo mesto, 19 October 2017

up pursuant to IAS 34 – Interim Financial Reporting, and must be read in conjunction with the annual financial statements drawn up for the business year ended 31 December 2016.

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

The Management Board states that all transactions between Krka Group companies were executed on the basis of purchase contracts, using market prices for products and services. There were no significant transactions with any other related parties.

Jože Colarič President of the Management Board and Chief Executive

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

Talk to a Data Expert

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