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

METRO AG

Quarterly Report Aug 23, 2024

286_10-q_2024-08-23_16565770-5213-4e42-a52e-f05c3ced293f.pdf

Quarterly Report

Open in Viewer

Opens in native device viewer

H E T R O

QUARTERLY STATEMENT

9M/Q3 2023/24

CONTENTS

3 Summary
4 Overview
5 Sales, earnings and financial position
8 METRO segments
12 Outlook
13 Income statement
14 Balance sheet
16 Cash flow statement
17 Segment reporting
19 Financial calendar, imprint and disclaimer

METRO WITH 6.8\% SALES GROWTH (CURRENCY- AND PORTFOLIOADJUSTED) IN 9M. GROWTH IN ALL SEGMENTS AND CHANNELS

9M:

  • In guidance view (adjusted for currency and portfolio effects), sales grew by $6.8 \%$ and adjusted EBITDA declined by $€ 57$ million compared to the previous year's level
  • Total sales in local currency grew by $4.5 \%$. This includes a negative portfolio effect ${ }^{1}$ of around $2 \%$ p. Reported sales were impacted by negative currency effects and grew by $1.5 \%$ to $€ 23.0$ billion. Inflation continues to decline, turning into deflation in some countries, particularly in Germany
  • Development of sales channels (adjusted for currency and portfolio effects): Sales in store-based business increased to $€ 17.1$ billion ( $+3 \%$ ), delivery sales to $€ 5.7$ billion ( $+19.0 \%$ ) and METRO MARKETS sales to $€ 120$ million $(+48.5 \%)$
  • Adjusted EBITDA amounted to $€ 805$ million (9M 2022/23: €909 million), earnings contributions from real estate transactions amounted to $€ 39$ million (9M 2022/23: €207 million) and resulted primarily from two real estate transactions in Turkey. In the previous year proceeds from the sale of part of the METRO Campus were included. Transformation gains of $€ 15$ million were generated (9M 2022/23: €151 million). In the previous year, these gains were primarily due to the sale of the Indian business. EBITDA decreased to $€ 858$ million (9M 2022/23: €1,267 million)
  • Earnings per share amounted to $€-0.13$ (9M 2022/23: €1.62). In the previous year, earnings were significantly impacted by the sale of part of METRO Campus and the sale of the Indian business as well as non-cash currency effects in the financial result
  • Outlook for sales and adjusted EBITDA for the financial year 2023/24 confirmed (sales growth of 3-7\%, adjusted EBITDA change of $€-100$ million to $€ 50$ million compared to previous year); slight adjustment for the segment Russia due to the continued high volatility and inflation
  • Growth targets until 2030 confirmed (average sales growth: 5-10\%, average EBITDA growth: 5-7\%)

Q3

  • In the guidance view (adjusted for currency and portfolio effects), sales grew by $4.4 \%$ and adjusted EBITDA declined by $€ 8$ million compared to the previous year's level
  • Total sales in local currency grew by $3.4 \%$. Reported sales were influenced by currency effects and grew by $4.4 \%$ to $€ 8.0$ billion
  • Development of sales channels (adjusted for currency and portfolio effects): Sales in the stationary business increased slightly to $€ 5.8$ billion ( $+0.6 \%$ ), delivery sales to $€ 2.1$ billion ( $+15.8 \%$ ) and METRO MARKETS sales to $€ 51$ million $(+43.0 \%)$
  • Adjusted EBITDA amounted to $€ 327$ million (Q3 2022/23: €332 million), earnings contributions from real estate transactions amounted to $€ 8$ million (Q3 2022/23: €-1 million). Transformation gains amounted to $€ 3$ million (Q3 2022/23: €148 million). In the previous year, these gains were primarily due to the sale of the Indian business. EBITDA decreased to $€ 339$ million (Q3 2022/23: €480 million)
  • Earnings per share amounted to $€ 0.04$ (Q3 2022/23: €0.48). Adjusted for the effect from the sale of the Indian business ( $€ 0.27$ ) and non-cash currency effects in the financial result from previous year, earnings per share were roughly at the previous year's level

[^0]
[^0]: ${ }^{1}$ Sale of METRO India (completed on May 11, 2023)

OVERVIEW

9M 2023/24

METRO IN FIGURES

Key financial Figures (in €million) 9M 2022/23 9M 2023/24 Change Change in \%
Sales (net) 22,647 22,988 341 1.5
Adjusted EBITDA 909 805 $-104$ $-11.5$
EBIT 644 211 $-433$ $-67.2$
Earnings per Share in $€$ (diluted = undiluted) 1.62 $-0.13$ $-1.75$ -

MULTICHANNEL DEVELOPMENT

Sales Development (in €million) 9M 2022/23 9M 2023/24 Change Ambition 2030
$\sim 1.2 \times$ vs.
Store-based and other business 17,488 17,124 $-363$ 2020/21
$>3 \times$ vs.
FSD 5,078 5,743 665 2020/21
METRO MARKETS Sales 81 120 39
METRO MARKETS Marketplace Sales ${ }^{1}$ 126 186 61 $>3$ billion $€$

${ }^{1}$ Total volume of METRO MARKETS platform (and third-party platforms) excluding VAT and after cancellations but before any deductions; includes seller sales in full.

NETWORK

30.9.2023 30.6.2024 Change
Stores and delivery (number of countries) 32 33 1
Marketplace (number of countries) 6 6 0
DISH POS ${ }^{1}$ (number of countries) 4 6 2
Markets (number of locations) 625 624 $-1$
There of delivery OOS ${ }^{2}$ (number of locations) (529) (524) $(-5)$
FSD Depots (number of locations) 76 89 13

[^0]
[^0]: ${ }^{1}$ DISH POS is a cloud-based all-in-one POS system with solutions for the hospitality industry. The product was developed by POS provider Elpink. The product has undergone further development and been integrated into the offering of digital DISH tools since it was acquired by DISH Digital Solutions (form-arly Hospitality Digital) in March 2022. The system is called Biasq in the Netherlands and Belgium.
${ }^{2}$ OOS refers to the existing METRO location portfolio and includes METRO stores that deliver from the store on the one hand and stores that operate their own depot in the store on the other.

SALES, EARNINGS AND FINANCIAL POSITION

Sales

In the 9M 2023/24, sales in local currency grew by $4,5 \%$. All segments and all sales channels contributed to this growth. Despite negative portfolio effects ${ }^{2}$, sales in local currency in store-based business increased to $€ 17.1$ billion ( $+0.9 \%$ ), delivery sales to $€ 5.7$ billion ( $+16 \%$ ) and METRO MARKETS sales to $€ 120$ million ( $+48.5 \%$ ). Reported total sales grew slightly by $1.5 \%$ to $€ 23.0$ billion and were strongly impacted by negative exchange rate effects, particularly in Russia and Turkey.

In Q3 2023/24, sales in local currency grew by $3.4 \%$. Sales in local currency in the stationary business were roughly on a par with the previous year at $€ 5.8$ billion ( $-0.3 \%$ ), while delivery sales increased to $€ 2.1$ billion ( $+14.5 \%$ ) and METRO MARKETS sales to $€ 51$ million ( $+43.0 \%$ ). Reported total sales grew by $4.4 \%$ to $€ 8.0$ billion.

Result

In the 9M 2023/24, adjusted EBITDA decreased to $€ 805$ million (9M 2022/23: $€ 909$ million). Sales growth through the sCore strategy generally leads to EBITDA growth. This was offset in the 9M 2023/24 by the expiry of license revenue from WM Holding (HK) Limited in the previous year and other post-transaction effects (segment Others) as well as a transformation-related development in Germany. Adjusted for exchange rate effects, adjusted EBITDA decreased by $€-68$ million compared to the same period of the previous year. Negative exchange rate effects were mainly experienced in Russia and Turkey.

Earnings contributions from real estate transactions amounted to $€ 39$ million (9M 2022/23: $€ 207$ million) and resulted primarily from two real estate transactions in Turkey. In the previous year, the earnings contribution from real estate transactions included the sale of part of METRO Campus. Transformation gains of $€ 15$ million were generated (9M 2022/23: $€ 151$ million). In the previous year, the transformation gains primarily resulted from the sale of the Indian business. Overall, EBITDA amounted to $€ 858$ million (9M 2022/23: $€ 1,267$ million).

In Q3 2023/24, adjusted EBITDA was roughly on a par with the previous year at $€ 327$ million (Q3 2022/23: $€ 332$ million). While adjusted EBITDA grew in the segment East, the segments Germany, West and Russia remained roughly at the previous year's level. The decline in the segment Others was partly due to the expiry of license income from WM Holding (HK) Limited in April 2023. Adjusted for exchange rate effects, adjusted EBITDA declined by $€-9$ million compared to the same period of the previous year. Transformation gains amounted to $€ 3$ million (Q3 2022/23: $€ 148$ million). In the previous year, the transformation gains primarily resulted from the sale of the Indian business. Overall, EBITDA amounted to $€ 339$ million (Q3 2022/23: $€ 480$ million).

In the 9M 2023/24, depreciation/amortization amounted to $€ 649$ million (9M 2022/23: $€ 623$ million) and were slightly above the previous year's level, in particular due to rent increases in the leased store portfolio.

In the 9M 2023/24, net financial result amounted to $€-169$ million (9M 2022/23: $€ 63$ million). The result essentially reflects the interest expense (in particular interest from leases) in the reporting period. Compared to the same period of the previous year - in which non-cash positive valuation effects from intra-Group rouble items had an impact - the stable exchange rate development of the rouble in the reporting period did not lead to any significant valuation effects.

In the 9M 2023/24, earnings before taxes amounted to $€ 43$ million (9M 2022/23: $€ 708$ million). The tax expense of $€ 96$ million for the 9M 2023/24 (9M 2022/23: $€ 118$ million) was calculated taking into account the expected Group tax expense at the end of the financial year. In the previous year, the low tax expense compared to the pre-tax result was mainly due to non-tax-effective income in the other financial result and the sale of part of METRO Campus.

[^0]
[^0]: ${ }^{2}$ Sale of METRO India (completed on May 11, 2023)

In the 9M 2023/24, the profit for the period attributable to the shareholders of METRO AG amounted to $€-48$ million (9M 2022/23: €589 million).

In Q3 2023/24, the profit for the period attributable to the shareholders of METRO AG amounted to $€ 15$ million (Q3 2022/23: €174 million).

In the 9M 2023/24, earnings per share amounted to $€-0.13$ (9M 2022/23: €1.62). The previous year was significantly impacted by the sale of part of METRO Campus and the sale of the Indian business as well as noncash currency effects in the financial result.

In Q3 2023/24, earnings per share amounted to 0,04 € (Q3 2022/23: 0,48 €). Adjusted for the effect of the sale of the Indian business ( $€ 0.27$ ) and non-cash currency effects in the financial result from the previous year, earnings per share were roughly on a par with the previous year.

Investments

In the 9M 2023/24, segment investments amounted to $€ 568$ million (9M 2022/23: €747 million). The decline compared to the previous year was mainly due to the acquisition of Johan i Hallen \& Bergfalk as well as lease extensions and rent indexations of larger real estate portfolios in the previous year. This was offset by increased investments in line with the sCore strategy in the areas of network optimization and sustainability in the current year.

In the 9M 2023/24, cash-relevant investments (excluding company acquisitions and cash investments) amounted to $€ 391$ million (9M 2022/23: €390 million) and were therefore on a par with the previous year.

Financial position

As of 30 June, 2024, net debt increased by $€ 0.1$ billion to a total of $€ 3.3$ billion (30 June, 2023: $€ 3.2$ billion). The netted cash and cash equivalents amounted to $€ 0.7$ billion (30 June 2023: $€ 0.6$ billion). The net debt of our Russian Group companies includes lease liabilities of $€ 92$ million and cash and cash equivalents of $€ 145$ million, which are continuously monitored for relevant restrictions in light of increasing government involvement.

Balance sheet

As of September 30, 2023, total assets and non-current assets remained virtually unchanged overall. There were minor changes within current assets. The remaining shares in WM Holding (HK) Limited were sold, while inventories increased to a level slightly below the seasonally comparable level of June 30, 2023. Inflationary developments were compensated for by optimizing the product range.

Equity decreased by $€-0.2$ billion from $€ 2.0$ billion to $€ 1.8$ billion in the reporting period. The decrease was mainly due to the dividend payment from METRO AG in the amount of $€-0.2$ billion.

Cash flow

In the 9M 2023/24, cash flow from operating activities resulted in a cash inflow of $€ 416$ million (9M 2022/23: cash inflow of $€ 216$ million). The improvement was mainly due to the change in net working capital.

Cash flow from investing activities amounted to $€-58$ million (9M 2022/23: €100 million) and includes investments in and investments of property, plant and equipment, intangible assets and financial assets as well as cash inflows and outflows from corporate transactions. The latter are not part of the free cash flow mentioned below and primarily relate to the sale of the remaining shares in WM Holding (HK) Limited and thus METRO's former business in China. In the previous year, the corporate transactions included in particular the acquisition of JHB and the sale of the business in India. The investments in the previous year mainly related to the sale of parts of METRO Campus.

Cash flow from financing activities amounted to $€-275$ million (9M 2022/23: €-504 million). This was primarily due to cash inflows and outflows from medium and long-term financing programs and lease payments.

The free cash flow is derived from the cash flow statement in accordance with the following overview.

FREE CASH FLOW

€ million 9M 2022/23 9M 2023/24
Cashflow from operating activities $\mathbf{2 1 6}$ $\mathbf{4 1 6}$
Investments without (investments in) monetary assets -390 $\mathbf{- 3 9 1}$
Disinvestments 303 $\mathbf{8 6}$
Lease payments -439 $\mathbf{- 4 3 4}$
Interest paid and received -15 $\mathbf{- 5 3}$
Other financing activities -12 $\mathbf{- 3 0}$
Free cash flow $\mathbf{- 3 3 7}$ $\mathbf{- 4 0 4}$

METRO SEGMENTS

METRO key sales figures

Sales (in $€$ million) Change in \% (€) Currency effects in percentage points Change in \& (local currency)
$\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$
METRO 22,647 22,988 4.1\% 1.5\% $-1.5 \%$ $-3.0 \%$ 5.5\% 4.5\%
Germany 3,679 3,716 4.4\% 1.0\% 0.0\% 0.0\% 4.4\% 1.0\%
West 9,287 9,511 4.6\% 2.4\% 0.0\% 0.0\% 4.6\% 2.4\%
Russia 2,016 1,826 $-3.0 \%$ $-9.4 \%$ 7.7\% $-25.1 \%$ $-10.8 \%$ 15.6\%
East 7,508 7,738 4.1\% 3.1\% $-7.5 \%$ $-3.0 \%$ 11.6\% 6.0\%
Other 157 196 - - - - - -
Sales (in $€$ million) Change in \% ( $€$ ) Currency effects in percentage points Change in \& (local currency)
$\begin{gathered} \text { Q3 } \ 2022 / 23 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2023 / 24 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2022 / 23 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2023 / 24 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2022 / 23 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2023 / 24 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2022 / 23 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2023 / 24 \end{gathered}$
METRO 7,642 7,975 $-3.4 \%$ 4.4\% $-5.9 \%$ 1.0\% 2.5\% 3.4\%
Germany 1,257 1,227 1.9\% $-2.4 \%$ 0.0\% 0.0\% 1.8\% $-2.4 \%$
West 3,355 3,335 1.6\% $-0.6 \%$ 0.0\% 0.0\% 1.6\% $-0.6 \%$
Russia 557 597 $-21.1 \%$ 7.1\% $-18.4 \%$ $-5.9 \%$ $-2.7 \%$ 13.0\%
East 2,413 2,739 $-8.6 \%$ 13.5\% $-12.8 \%$ 4.5\% 4.2\% 9.1\%
Other 60 77 - - - - - -

In the 9M 2023/24, in Germany, sales in local currency and reported grew by $1.0 \%$ despite the slightly deflationary environment. The implementation of the sCore strategy continued to make progress. However, the segment Germany remains in a transformation phase. Reported sales amounted to $€ 3.7$ billion.

In Q3 2023/24, sales in local currency and reported declined by -2.4\%. The sales trend with HoReCa customers was influenced particularly by a later start to the summer season due to the weather.

In the 9M 2023/24, in the segment West, sales in local currency and reported grew by $2.4 \%$ particularly driven by contributions from Spain, Italy, and delivery specialists. The HoReCa business continued to develop positively. Reported sales amounted to $€ 9.5$ billion.

In Q3 2023/24, sales in local currency and reported declined slightly by -0.6\%. The sales trend with HoReCa customers was influenced by a later start to the summer season due to the weather, particularly in France.

In the 9M 2023/24, in Russia, sales in local currency grew significantly by 15,6\%. In the previous year, business was significantly impacted by the cyberattack. Reported sales declined by -9.4\% due to negative exchange rate effects and amounted to $€ 1.8$ billion.

In Q3 2023/24, sales in local currency grew significantly by 13,0\%. In the previous year, Q3 was particularly negatively impacted by the purchasing restraint resulting from the Russian war in Ukraine. Reported sales grew by $7.1 \%$ and amounted to $€ 0.6$ billion.

In the 9M 2023/24, in the segment East, sales in local currency grew by 6,0\%. This includes a negative portfolio effect ${ }^{3}$ of around $7 \%$ p. Almost all countries, in particular Romania, Ukraine, the Czech Republic and Bulgaria, contributed to the positive development, driven primarily by the clearly positive development of business with strategic customers. The largest increase in sales was recorded in Turkey, strongly supported by inflation. Due to negative exchange rate effects, particularly in Turkey, reported sales grew by 3,1\%.

In Q3 2023/24 sales in local currency grew by $9.1 \%$, driven by almost all countries in the segment East. Reported sales grew by $13.5 \%$. The exchange rate effect from the previous year from the devaluation of the Turkish lira shortly before the reporting date of June 30, 2023 had an impact.

In the 9M 2023/24, in the segment Others, sales increased to €196 million (9M 2022/23 €157 million) and includes in particular the sales of METRO MARKETS in the amount of €120 million (9M 2022/23 €81 million). The increase was driven by the growth of the marketplace, particularly in France, Spain and Italy. Sales at DISH Digital Solutions also made a significant contribution to growth ( $+>20 \%$ ) and amounted to $€ 32$ million ( 9 M 2022/23: €26 million).

In Q3 2023/24 sales increased to €77 million (Q3 2022/23: €60 million) and includes, in particular, METRO MARKETS sales of 51 million (Q3 2022/23: €36 million).

In the 9M 2023/24, reported delivery sales grew by $13.1 \%$ to $€ 5.7$ billion (9M 2022/23: €5.1 billion) and accounted for $25 \%$ of sales (9M 2022/23: 22\%). Noticeable negative exchange rate effects and portfolio effects had an impact in this regard. Adjusted for currency and portfolio effects, delivery sales increased by 19\%. In addition to the sustained momentum of the HoReCa business, the strong performance was driven in particular by the emphasis on the FSD business as part of the sCore strategy.

In Q3 2023/24, reported delivery sales grew by $15.2 \%$ to $€ 2.1$ billion (Q3 2022/23: €1.8 billion) and thus reached an all-time high in terms of the share of sales of 26\% (Q3 2022/23: 24\%). Adjusted for currency and portfolio effects, delivery sales grew by $15.8 \%$.

As of June 30, 2024, the location network comprised 624 locations, 524 of which were out-of-store (OOS), and 89 depots.

[^0]
[^0]: ${ }^{3}$ Sale of METRO India (completed on May 11, 2023)

METRO key figures

Adjusted EBITDA Transformation costs ( + ), or Transformation gains ( - ) Contribution from results ( + ) from real estate transactions EBITDA
€ million $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ Change
(€)
$\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$
METRO 909 805 $-104$ $-151$ $-15$ 207 39 1,267 858
Germany $111^{1}$ 94 $-16$ 0 0 0 0 $111^{1}$ 94
West 427 439 13 $-3$ 0 5 1 435 441
Russia 118 104 $-13$ 0 0 0 0 118 104
East 285 301 15 $-146$ 0 0 0 431 301
Other $-37^{1}$ $-134$ $-97$ $-2$ $-15$ 202 37 $167^{1}$ $-82$
Consolidation 5 0 $-5$ 0 0 0 0 5 0

${ }^{1}$ Transfer in the presentation of prior year figures between the segments Germany and Other amounting to $€ 1$ million due to a company reorganization.

Adjusted EBITDA Transformation costs ( + ), or Transformation gains ( - ) Contribution from results ( + ) from real estate transactions EBITDA
€ million $\begin{gathered} \text { Q3 } \ 2022 / 23 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2023 / 24 \end{gathered}$ Change
(€)
$\begin{gathered} \text { Q3 } \ 2022 / 23 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2023 / 24 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2022 / 23 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2023 / 24 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2022 / 23 \end{gathered}$ $\begin{gathered} \text { Q3 } \ 2023 / 24 \end{gathered}$
METRO 332 327 $-5$ $-148$ $-3$ $-1$ 8 480 339
Germany $36^{1}$ 41 5 0 0 0 0 $36^{1}$ 41
West 195 191 $-3$ $-1$ 0 1 0 196 191
Russia 37 42 5 0 0 0 0 37 42
East 89 106 17 $-149$ 0 0 0 237 106
Other $-24^{1}$ $-53$ $-29$ 1 $-3$ $-1$ 9 $-26$ $-41$
Consolidation 0 0 1 0 0 0 0 0 0

${ }^{1}$ Transfer in the presentation of prior year figures between the segments Germany and Other amounting to $€ 1$ million due to a company reorganization.

In the 9M 2023/24, in Germany, adjusted EBITDA decreased to €94 million (9M 2022/23: €111 million). The already expected cost inflation and continued investments in price positioning in a deflationary environment had an impact. In Q3 2023/24 adjusted EBITDA increased to €41 million (Q3 2022/23: €36 million).

In the 9M 2023/24, in the segment West, adjusted EBITDA increased to €439 million (9M 2022/23: €427 million). This increase was in particular due to the good sales performance compared to the previous year. The expected cost inflation had the opposite effect. In Q3 2023/24 adjusted EBITDA decreased slightly to €191 million (Q3 2022/23: €195 million) partially due to sales development.

In the 9M 2023/24, in Russia, adjusted EBITDA decreased to €104 million (9M 2022/23: €118 million). Adjusted for exchange rate effects, adjusted EBITDA increased by €12 million, with the previous year being negatively impacted by the cyberattack. In Q3 2023/24, adjusted EBITDA increased slightly to €42 million (Q3 2022/23: €37 million). Adjusted for exchange rate effects, adjusted EBITDA grew by €8 million.

In the 9M 2023/24, in the segment East, adjusted EBITDA increased to €301 million (9M 2022/23: €285 million). Adjusted for exchange rate effects, adjusted EBITDA increased to €27 million partially due to sales development. In Q3 2023/24, adjusted EBITDA increased to €106 million (Q3 2022/23: €89 million). Adjusted for exchange rate effects, adjusted EBITDA grew by €10 million.

In the 9M 2023/24, in segment Others, adjusted EBITDA amounted to €-134 million (9M 2022/23: €-37 million). In the previous year, adjusted EBITDA benefited until April 2023 from license income from the partnership with WM Holding (HK) Limited and other post-transaction effects, which are no longer included in

the current year in a comparable amount. Further investments in digitalization were also made in the current year. Earnings contributions from real estate transactions amounted to $€ 37$ million (9M 2022/23: €202 million) and mainly resulted from two real estate transactions in Turkey in Q1 2023/24. The previous year's figure included the sale of part of METRO Campus. Transformation gains of $€ 15$ million were generated (9M 2022/23: €2 million). EBITDA amounted to €-82 million (9M 2022/23: €167 million). In Q3 2023/24 adjusted EBITDA amounted to €-53 million (Q3 2022/23: €-24 million). The decline in the segment Others was partly due to the expiry of license income from WM Holding (HK) Limited in April 2023. Transformation gains of €3 million (Q3 2022/23: €-1 million) were generated. EBITDA amounted to €-41 million (Q3 2022/23: €-26 million).

OUTLOOK

Outlook from METRO

The outlook is based on the assumption of stable exchange rates and no further adjustments to the portfolio. The geopolitical situation is expected to remain unchanged. The expectations for the further macroeconomic development are explained in the chapter on macroeconomic parameters (see the Annual Report 2022/23). The relevant opportunities and risks that could influence the outlook are explained in the opportunities and risk report (see the Annual Report 2022/23). In the financial year 2022/23 some adjustments to the portfolio have been made: due to the completed disposal of the Indian business in 2022/23, these figures are excluded for financial years 2022/23 and 2023/24 for the outlook. Johan i Hallen \& Bergfalk as a strategic acquisition (initial consolidation as of 30/4/2023) is included in the respective financial years. METRO confirms its guidance for the Group; however, adjustments apply to Russia due to the continued high volatility and inflation.

Turnover

The Management Board expects total sales to grow by $3 \%$ to $7 \%$ in the financial year 2023/24 (2022/23: 9\%, absolute sales $€ 30.1$ billion) ${ }^{4}$. Growth will be driven by all segments and all channels. Growth in the segment Germany is expected to be below the guidance range. The segment West is expected to grow within the guidance range, while the segments East, Russia (taking into account continued high volatility and inflation) and Other are expected to be above the guidance range. Sales in Russia were previously expected to be roughly on a par with the previous year.

Result

The Management Board also expects a change in adjusted EBITDA of $€-100$ million to $€ 50$ million (2022/23: $€ 1,163$ million) compared to the 2022/23 financial year ${ }^{4}$. The sales growth from sCore generally leads to EBITDA growth. In financial year 2023/24, however, this is countered by noticeable cost inflation, expiry of post transaction effects (segment Others) and rising costs for cybersecurity. In the segment Others, adjusted EBITDA will strongly decline, while adjusted EBITDA in Germany will decline moderately. In Russia, adjusted EBITDA will grow slightly due to sales development (previously: EBITDA expected to decline). In the segments West and East, adjusted EBITDA will grow moderately.

[^0]
[^0]: ${ }^{4}$ Adjusted for exchange rate effects, excl. India, incl. JHB.

PROFIT AND LOSS ACCOUNT

€ million 9M 2022/23 9M 2023/24 Q3 2022/23 Q3 2023/24
Sales revenues 22,647 22,988 7,642 7,975
Cost of sales $-19,022$ $-19,239$ $-6,413$ $-6,651$
Gross profit on sales 3,624 3,748 1,230 1,324
Other operating income 876 483 312 144
Selling expenses $-3,146$ $-3,273$ $-1,010$ $-1,109$
General administrative expenses $-622$ $-665$ $-227$ $-224$
Other operating expenses $-97$ $-93$ $-33$ $-24$
Impairment of financial assets $-3$ $-6$ $-2$ $-3$
Income from companies accounted for using the equity method 12 18 5 10
Earnings before interest and taxes (EBIT) 644 211 275 118
Other investment result $-21$ 21 $-20$ 0
Interest income 30 25 6 9
Interest expense $-137$ $-146$ $-45$ $-53$
Other financial result 191 $-68$ $-16$ $-28$
Net financial result 63 $-169$ $-74$ $-72$
Earnings before taxes (EBT) 708 43 201 47
Income taxes $-118$ $-96$ $-28$ $-32$
Profit or loss for the period 589 $-53$ 173 14
Profit or loss for the period attributable to non-controlling interests 0 $-5$ 0 $-1$
Profit or loss for the period attributable to the shareholders of METRO AG 589 $-48$ 174 15
Earnings per share in $€$ (basic = diluted) 1.62 $-0.13$ 0.48 0.04

BALANCE SHEET

ASSETS

\& million 30.6.2023 30.9.2023 30.6.2024
Non-current assets 7,057 6,929 6,872
Goodwill 709 712 732
Other intangible assets 612 623 612
Property, plant and equipment 5,061 5,091 5,083
Investment properties 141 106 88
Financial assets 68 71 68
Investments accounted for using the equity method 99 97 95
Other financial assets 77 60 45
Other non-financial assets 16 18 15
Deferred tax assets 273 151 135
Current assets 4,972 4,718 4,835
Inventories 2,467 2,242 2,418
Trade receivables 696 674 740
Financial assets 1 1 1
Other financial assets 613 591 522
Other non-financial assets 404 347 388
Entitlements to income tax refunds 89 92 100
Cash and cash equivalents 556 591 666
Assets held for sale 146 180 0
12,029 11,648 11,707

LIABILITIES

€ million 30.6 .2023 30.9 .2023 $\mathbf{3 0 . 6 . 2 0 2 4}$
Equity $\mathbf{2 . 2 3 2}$ $\mathbf{2 . 0 2 2}$ $\mathbf{1 . 8 4 0}$
Share capital 363 363 $\mathbf{3 6 3}$
Capital reserve 4.754 4.754 $\mathbf{4 . 7 5 4}$
Reserves retained from earnings -2.898 -3.106 $\mathbf{- 3 . 2 8 3}$
Equity before non-controlling interests 2.219 2.011 $\mathbf{1 . 8 3 4}$
Non-controlling interests 13 11 $\mathbf{6}$
Non-current liabilities $\mathbf{3 . 6 0 0}$ $\mathbf{3 . 5 2 6}$ $\mathbf{3 . 3 1 3}$
Provisions for post-employment benefits plans and similar obligations 351 351 $\mathbf{3 7 3}$
Other provisions 186 166 $\mathbf{1 5 4}$
Financial liabilities 2.862 2.838 $\mathbf{2 . 6 3 5}$
Other financial liabilities 38 26 $\mathbf{2 7}$
Other non-financial liabilities 59 54 $\mathbf{4 1}$
Deferred tax liabilities 104 90 $\mathbf{8 3}$
Current liabilities $\mathbf{6 . 1 9 7}$ $\mathbf{6 . 1 0 0}$ $\mathbf{6 . 5 5 4}$
Trade liabilities 3.762 3.667 $\mathbf{3 . 7 7 5}$
Provisions 264 305 $\mathbf{2 4 9}$
Financial liabilities 923 825 $\mathbf{1 . 3 4 0}$
Other financial liabilities 675 857 $\mathbf{6 9 7}$
Other non-financial liabilities 297 241 $\mathbf{2 8 7}$
Income tax liabilities 276 205 $\mathbf{2 0 5}$
Liabilities related to assets held for sale 0 0 $\mathbf{0}$
$\mathbf{1 2 . 0 2 9}$ $\mathbf{1 1 . 6 4 8}$ $\mathbf{1 1 . 7 0 7}$

CASH FLOW STATEMENT

€ million 9M 2022/23 9M 2023/24
EBIT 644 211
Depreciation/amortization/impairment losses/reversal of impairment losses of fixed assets excl. financial investments 623 647
Change in provision for pensions and other provisions $-81$ $-63$
Change in net working capital $-275$ $-152$
Income taxes paid (-)/received $-120$ $-96$
Reclassification of gains (/losses) from the disposal of fixed assets $-209$ $-35$
Lease payments 47 30
Other $-412$ $-126$
Cash flow from operating activities 216 416
Acquisition of subsidiaries $-101$ $-12$
Investments in property, plant and equipment and in investment property (excl. right-ofuse assets) $-284$ $-277$
Other investments $-106$ $-114$
Investments in monetary assets $-3$ $-1$
Disposals of subsidiaries 292 259
Divestments 303 86
Disposal of financial investments 0 1
Cash flow from investing activities 100 $-58$
Dividends paid
to METRO AG shareholders 0 $-201$
to other shareholders $-6$ 0
Proceeds from borrowings 2,807 2,946
Redemption of borrowings $-2,839$ $-2,504$
Lease payments $-439$ $-434$
Interest paid $-43$ $-73$
Interest received 28 21
Other financing activities $-12$ $-30$
Cash flow from financing activities $-504$ $-275$
Total cash flows $-187$ 83
Effects of exchange rate changes on cash and cash equivalents $-82$ $-8$
Total change in cash and cash equivalents $-269$ 75
Cash and cash equivalents as of October 1 825 591
Cash and cash equivalents as of June 30 total 556 666
less cash and cash equivalents recognized in assets according to IFRS 5 0 0
Cash and cash equivalents as of June 30 556 666

SEGMENT REPORTING 9M 2023/24

BUSINESS SEGMENTS

Germany West Russia East
$\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$
{External sales (net)
Adjusted EBITDA}
$111^{1}$ 94 427 439 118 104 285 301
Transformation Costs (+), or Transformation Gains (-) 0 0 $-3$ 0 0 0 $-146$ 0
Earnings contributions (+) from real estate transactions 0 0 5 1 0 0 0 0
EBITDA $111^{1}$ 94 435 441 118 104 431 301
EBIT $22^{1}$ 0 225 205 73 73 311 164
Investments 57 66 394 175 37 24 131 205

1 Shift in the presentation of prior year figures between the segments Germany and Other amounting to €1 million due to a corporate reorganization.

BUSINESS SEGMENTS

Other Consolidation METRO Total
€ million $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$ $\begin{gathered} 9 M \ 2022 / 23 \end{gathered}$ $\begin{gathered} 9 M \ 2023 / 24 \end{gathered}$
External sales (net) 157 196 0 0 22,647 22,988
Adjusted EBITDA $-37^{1}$ $-134$ 5 0 909 805
Transformation Costs (+), or Transformation Gains (-) $-2$ $-15$ 0 0 $-151$ $-15$
Earnings contributions (+) from real estate transactions 202 37 0 0 207 39
EBITDA $167^{1}$ $-82$ 5 0 1,267 858
EBIT $8^{1}$ $-231$ 5 0 644 211
Investments 128 97 0 0 747 568

SEGMENT REPORTING Q3 2023/24

BUSINESS SEGMENTS

Germany West Russia East
Q3 Q3 Q3 Q3 Q3 Q3 Q3 Q3
Million € 2022/23 2023/24 2022/23 2023/24 2022/23 2023/24 2022/23 2023/24
Net External Sales 1,257 1,227 3,355 3,335 557 597 2,413 2,739
Adjusted EBITDA $36^{1}$ 41 195 191 37 42 89 106
Transformation Costs (+), or Transformation Gains (-) 0 0 $-1$ 0 0 0 $-149$ 0
Contribution (+) from Real Estate Transactions 0 0 1 0 0 0 0 0
EBITDA $36^{1}$ 41 196 191 37 42 237 106
EBIT $6^{1}$ 10 124 112 25 31 199 55
17 29 207 63 10 12 52 64

1 Shift in the presentation of prior year figures between the segments Germany and Other amounting to €1 million due to a corporate reorganization.

BUSINESS SEGMENTS

Other Consolidation METRO Total
Q3 Q3 Q3 Q3 Q3 Q3
€million 2022/23 2023/24 2022/23 2023/24 2022/23 2023/24
Net Sales (net) 60 77 0 0 7,642 7,975
Adjusted EBITDA $-24^{1}$ $-53$ 0 0 332 327
Transformation Costs (+), or Transformation Gains (-) 1 $-3$ 0 0 $-148$ $-3$
Contribution (+) from Real Estate Transactions $-1$ 9 0 0 $-1$ 8
EBITDA $-26$ $-41$ 0 0 480 339
EBIT $-79^{1}$ $-90$ 0 0 275 118
Investments 46 35 0 0 332 203

FINANCIAL CALENDAR

Sales Announcement Fiscal Year 2023/24 Monday October 21, 2024 6:30 PM Annual Report 2023/24

Tuesday

December 10, 2024
6:30 PM

Times according to German time

IMPRINT

METRO AG
Metro Street 1
40235 Düsseldorf
P.O. Box 230361

40089 Düsseldorf
http://www.metroag.de
Publication date
August 14, 2024, 6:30 p.m.

Investor Relations
Fax +49 (211) 6886-73-3759
E-mail [email protected]
Creditor Relations
Phone +49 (211) 6886-1904
Fax +49 (211) 6886-1916
E-mail [email protected]
Corporate Communications
Phone +49 (211) 6886-4252
Fax +49 (211) 6886-2001
e-mail [email protected]

Visit the METRO AG website at www.metroag.de for comprehensive information and reports on METRO AG.

DISCLAIMER

This quarterly statement contains forward-looking statements. They are based on certain assumptions and expectations at the time of publication of this release. Forward-looking statements are therefore subject to risks and uncertainties and may differ materially from actual results. In particular with regard to forwardlooking statements, many of the risks and uncertainties are determined by factors that are beyond METRO's control and cannot be estimated with certainty at this time. These include, among others, future market conditions and economic developments, the behaviour of other market participants, the achievement of expected synergy effects as well as legal and political decisions.

METRO also undertakes no obligation to publicly release any revisions to these forward-looking statements to reflect events or circumstances after the date of publication of these materials.

Talk to a Data Expert

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