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AGRANA Beteiligungs-AG

Earnings Release Jul 15, 2009

733_rns_2009-07-15_2d3ebae1-61fc-4d71-a6fb-dfc05196770c.pdf

Earnings Release

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2009|10 REPORT ON THE FIRST QUARTER OF

GROUP MANAGEMENT REPORT FOR THE FIRST THREE MONTHS ENDED 31 MAY 2009

RESULTS FOR THE FIRST QUARTER OF 2009|10

Revenue and earnings

Q1 2009 10 Q1 2008 09
€ 506.2m € 495.1m
€ 20.0m € 18.0m
4.0% 3.6%
€ 0.0m € (2.3)m
€ 20.0m € 15.7m
€ 6.8m € 14.4m
7,989 8,406

In the fi rst quarter of the 2009|10 fi nancial year (the three months to 31 May 2009), revenue in the AGRANA Group was up by € 11.1 million or 2.2% to € 506.2 million compared with the fi rst quarter of the prior year. The revenue growth was highest in the Starch segment, buoyed by the higher bioethanol sales of the Austrian plant in Pischelsdorf, which was not yet included in the year-earlier quarter. As expected, prices of starch products proper followed raw material prices, which had returned to normal levels. In the Sugar segment, despite a lower quota, the revenue of € 175.5 million was slightly higher than the year-earlier level of € 170.6 million thanks to sales volume growth in non-quota sugar. Quota sugar quantities and prices both declined, a result of the sugar market regime. In the Fruit segment, fruit preparations volumes and prices were virtually constant year-on-year, while the concentrate business refl ected the signifi cant reduction in sales prices of apple juice concentrate.

First-quarter operating profi t before exceptional items was € 20.0 million, up 11.1% (€ 2.0 million) from one year earlier. The profi t growth arose primarily from improvements in the Starch segment, where the commodity market turbulence of the prior year gave way to normal raw material and energy prices. This more than compensated for lower earnings in the Sugar segment and the concentrate activities.

Profi t before tax expanded substantially from € 11.6 million in the year-ago quarter to € 21.0 million, as net fi nancial items were positive at € 1.0 million (up from a net fi nancial items expense of € 4.1 million in the fi rst quarter of the year before). In addition to a more favourable funding structure and easing interest costs, the fi rst quarter saw foreign currency translation gains especially in Poland, Hungary and Romania. This balanced out a portion of the unrealised exchange losses from in-Group fi nancings as a result of the weakening of some Eastern European currencies in the fi nal quarter of the 2008|09 fi nancial year. After taxation at a more normal rate than one year earlier, profi t for the period amounted to € 16.7 million (Q1 2008|09: € 7.4 million). The quarterly earnings per share attributable to AGRANA shareholders grew from € 0.56 to € 1.19.

Investment

Capital expenditures in the fi rst quarter of 2009|10 totalled € 6.8 million (Q1 2008|09: € 14.4 million), consistent with a planned investment budget well below the level of depreciation. Investment in the Sugar segment amounted to € 1.7 million (Q1 2008|09: € 3.2 million) for the replacement of equipment. € 1.9 million (Q1 2008|09: € 6.9 million) was invested in the Starch segment. After the completion of the production capacity expansion for isoglucose, co-product handling was improved at the Hungarian starch plant. In the Fruit business, € 3.2 million (Q1 2008|09: € 4.3 million) was spent on effi ciency improvement measures in production operations.

Cash fl ow

Net cash used in operating activities during the quarter under review was € 30.8 million (Q1 2008|09: € 129.0 million). This primarily refl ected lower funding requirements from the increase in working capital. Next to a smaller reduction in trade and other payables than in the fi rst quarter of 2008|09, there was a stronger reduction in inventories, representing both a running down of stock quantities and lower valuations of fi nished products. The positive cash fl ow from fi nancing activities of € 17.5 million (Q1 2008|09: € 109.7 million) refl ected new long-term borrowing.

Financial position

The inventory reduction from € 562.1 million at 28 February 2009 to € 445.5 million at the end of the fi rst quarter comprised a draw-down of Sugar and Fruit inventory quantities. The decrease of € 150.4 million in trade payables to € 240.4 million since the end of the prior fi nancial year was attributable to the payment of the restructuring levies under the sugar regime, and payments to beet growers. The equity ratio remained a high 44.5% at the end of the fi rst quarter of 2009|10 (28 February 2009: 41.4%). As planned, the fi nancing structure was shifted in favour of longer-term credit lines. The increase in net debt from € 470.1 million at the end of the fi nancial year to € 500.0 million at the close of the fi rst quarter was seasonal in nature, but the total amount was € 208.4 million lower than one year earlier. With the disbursement of the restructuring premium in June 2009, net debt will fall further.

AGRANA share

Share data Q1 2009 10
High € 56.16
Low € 40.52
Closing price € 56.16
Book value per share at end of period € 60.27
Market capitalisation at end of period € 797.59m

In the reporting period to the end of May 2009, AGRANA's share price increased signifi cantly to a closing level of € 56.16, representing a market capitalisation of € 797.6 million. From the beginning of the fi nancial year in March 2009, the share price thus rose by about 27%. The share price performance can be looked up in the Investor Relations section of our homepage at www.agrana.com.

03 SUGAR SEGMENT

Market environment World sugar market

The second projection (from March 2009) of world sugar inventories by F. O. Licht for the 2008|09 campaign year (1 October 2008 to 30 September 2009) predicts a decline in global sugar production to 157.3 million tonnes (2007|08: 166.7 million tonnes) and further growth in world sugar consumption to 160.9 million tonnes (2007|08: 158.6 million tonnes). This means a decrease in world sugar inventories to 73.5 million tonnes (from 77.9 million tonnes) or 45.7% of annual consumption. Only a small proportion of world sugar production is actually traded on world markets – most is marketed regionally. In response to these forecasts, the rise in world market prices for sugar underway since the beginning of the year continued to the end of the fi rst quarter. Subsequently, the quotations eased slightly. At the end of May, raw sugar quoted at USD 343 (or € 244) per tonne. The world market price for white sugar was USD 453 (or € 321) per tonne.

Sugar regime

The restructuring of the European Union's sugar regime is nearing completion. Since the launch of the reform in 2006|07, market players returned 5.8 million tonnes of quota to the restructuring fund – only 0.2 million tonnes less than the target set by the European Commission. The Commission has announced that it will review the EU sugar market situation in February 2010 to determine whether a fi nal cut in quotas is necessary. For the 2008|09 sugar marketing year the Commission saw no need for a withdrawal of quota; thus far the same applies to the 2009|10 marketing year. The Commission has until the end of October 2009 to order a quota reduction for 2009|10 (if needed) on the basis of updated estimates of production and imports.

The EU has opened its sugar market to imports from Least Developed Countries (LDC) and from the African-Caribbean-Pacifi c (ACP) region. With eff ect from 1 October 2009, all tariff s and volume limits on imports from these countries will be eliminated. However, from the same date, the European Commission will apply a special safeguard provision that permits the renewed introduction of protective duties when certain import quantities are exceeded.

The restructuring premiums for the quota surrendered by AGRANA in the 2008|09 sugar marketing year were received in full in June 2009. The restructuring fund has been closed since 1 February 2009.

Exports

The WTO-II negotiations running since 2001 have thus far remained inconclusive. Their completion in the near future is currently regarded as highly unlikely. The negotiating mandate given to the European Commission by the member states remains in eff ect.

Business performance

Key fi nancials Q1 2009 10 Q1 2008 09
Sugar segment
Revenue € 175.5m € 170.6m
Operating profi t before
exceptional items € 3.9m € 5.6m
Purchases of property, plant
and equipment and intangibles1 € 1.7m € 3.2m
Staff count 2,184 2,331

In the fi rst quarter of 2009|10 the Sugar segment's revenue rose to € 175.5 million from € 170.6 million in the prior year's fi rst quarter. This growth was accomplished despite lower sales quantities and the expected EU-reform-induced drop in quota sugar revenue, as out-of-quota sugar export volumes rose and sales in the West Balkan region were pushed up. AGRANA achieved signifi cant market share wins in Bosnia-Herzegovina and Croatia. Operating profi t of € 3.9 million before exceptionals was € 1.7 million lower than in the prior-year quarter because of a non-recurring increase in expenses of the holding company. The increase in world market prices for raw sugar exerted elevated pressure on margins in the refi neries in Romania and Bosnia-Herzegovina. From the end of the fi rst quarter onward, the raw sugar plant in Bosnia-Herzegovina was, as planned, temporarily idled for six weeks for optimisation and maintenance.

Raw materials and crops

The Austrian sugar beet production area in 2009 is approximately 44,000 hectares; about 500 hectares of this total represents organic beet production. After a diffi cult 2008, around 13,700 hectares is expected to be planted to beet in Hungary and about 7,000 hectares in Slovakia. In the Czech Republic the beet crop area for the 2009|10 sugar marketing year is approximately 12,500 hectares; that in Romania is about 6,000 hectares. In almost all countries, good beet yields are forecast as a result of the prevailing weather and growing conditions; the only exception is Romania, where dryness is expected to lead to below-average yields.

04 STARCH SEGMENT

Market environment

The production forecasts of the US Department of Agriculture (USDA) indicate good grain supplies worldwide. The record crop of 2008|09 led to an increase of 25.3% in world grain stocks to 351 million tonnes. As of 10 June 2009, the USDA projects a largely even balance of grain supply and con sumption for the 2009|10 crop. For world grain production (excluding rice) the USDA estimates a modest decrease of 2.8% from the prior year to about 1.731 billion tonnes, nearly equalling the prospective consumption of 1.733 billion tonnes (up by 1.4%). As a result, global stocks will change only slightly to 348 million tonnes (down by 0.7%). With stocks far above the psychologically signifi cant level of 300 million tonnes, grain supplies remain ample. Within the European Union, the grain crop expanded by 22% in 2008|09 from 256 million tonnes to 313 million, causing inventories to rise to 41 million tonnes (by 61%). For the 2009|10 grain marketing year the USDA continues to predict an above-average crop of 284 million tonnes.

Owing to currency fl uctuation, higher crude oil prices and uncertain prospects for yield and production (spring drought in Eastern Europe, delayed sowing in the USA), commodity grain quotations on euronext LIFFE in Paris were highly volatile, with a signifi cant falling trend in June 2009. At the beginning of the reporting period, the one-month wheat futures contract traded at € 138 per tonne, the same level as in August 2006. By the end of May 2009, wheat prices advanced to € 152 per tonne despite continuing comfortable levels of supply.

Business performance

Key fi nancials Q1 2009 10 Q1 2008 09
Starch segment
Revenue € 125.6m € 114.7m
Operating profi t before
exceptional items € 11.1m € 4.2m
Purchases of property, plant
and equipment and intangibles1 € 1.9m € 6.9m
Staff count 873 843

Revenue grew from € 114.7 million to € 125.6 million in the fi rst quarter of 2009|10, thanks in large part to the full-scale operation of the bioethanol plant in Pischelsdorf. As the plant was commissioned only at the end of May 2008, its sales were not yet included in the comparative results for the fi rst quarter of 2008|09. While volumes increased in sales of conventional starch products for food applica05 tions, such as native starches and saccharifi cation products, their sales prices were down. Due to the macroeconomic situation, the same was true of volumes and prices of industrial starches. The operating profi t of € 11.1 million before exceptional items was more than twice the year-earlier amount of € 4.2 million, which had refl ected high prices of raw materials and energy. The EBIT margin was boosted to 8.8% from 3.7% in the prior year's fi rst quarter. This earnings improvement is explained by the signifi cant year-on-year decline in corn (maize) prices, particularly at HUNGRANA, the Hungarian joint venture.

Raw materials, crops and production

For the 2009 campaign year in the potato starch activities, AGRANA contracted with about 1,600 farmers to source 195,000 tonnes of starch potatoes. Growing conditions to date have been good. Contracts for potatoes for the food industry, at 12,500 tonnes, are at the prior-year level. Addi tionally, in organic potatoes, AGRANA has contracted for about 10,400 tonnes.

Corn procurement for the starch plant in Aschach is largely completed until up to the new harvest. For the 2009 production of specialty corn (organic corn, waxy corn, guaranteed non-GMO corn, and organic waxy corn), contracts were signed for approximately 27,000 tonnes.

In Hungary, corn planting area is almost unchanged at about 1.2 million hectares. Approximately two-thirds of HUNGRANA's raw material requirement is covered by existing or contracted stores of dry corn, based on a planned total processing volume of about 950,000 tonnes per year (representing 100%). The balance will be covered mainly with freshly harvested wet corn in September, October and November.

The area planted to corn in Romania is estimated at about 2.3 million hectares, unchanged from the prior year. The dry conditions in April and May would normally point to lower grain production quantities, but the rain received in June 2009 should largely make up for this shortfall.

Despite the diffi cult economic setting, especially in the non-food sector, utilisation at the plants was only slightly below plan. The economic downswing led to reduced demand for products for the paper and corrugated board industry and stagnation in products for the construction industry. In the food sector, lower quantities in commodity saccharifi cation products such as isoglucose and liquid dextrose were partly off set by higher production volumes of native starches.

Bioethanol

The Austrian bioethanol plant in Pischelsdorf fully secured its feedstock requirements for wheat and corn until, and partially beyond, the new harvest.

AGRANA's two bioethanol production plants in Austria and Hungary are operating at high, steady levels of output.

FRUIT SEGMENT

Market environment

The market for fruit preparations continued to be defi ned by pronounced volatility in the fi rst quarter. In Western Europe and the USA the big brand manufacturers stepped up their advertising in order to keep per capita consumption stable and regain market shares. The Eastern European market for fruit preparations showed heterogeneous trends as a result of the overall economic situation. Uncertainty also dominated sentiment in the Latin American markets, while Asia-Pacifi c markets performed well.

After the turmoil of the previous year, the fruit juice concentrates market regained stability at a low level of prices. In the Eastern European countries particularly hard-hit by the economic crisis, demand still fell by up to 40% in the fi rst quarter. However, by the time of this writing, these markets too are showing signs of recovery.

Business performance

Key fi nancials Q1 2009 10 Q1 2008 09
Fruit segment
Revenue € 205.2m € 209.7m
Operating profi t before
exceptional items € 5.0m € 8.3m
Purchases of property, plant
and equipment and intangibles1 € 3.2m € 4.3m
Staff count 4,932 5,232

In the fi rst quarter of 2009|10 the Fruit segment recorded revenue of € 205.2 million (Q1 2008|09: € 209.7 million) and operating profi t of € 5.0 million (Q1 2008|09: € 8.3 million) before exceptional items. In fruit preparations, AGRANA was able to hold both quantities and prices virtually constant at year-earlier levels. Especially in Europe, the fi rst quarter brought a positive trend. Sales volume fl uctuation in the USA and Latin America was almost fully compensated by market share gains in Europe, Russia and the Asian region. As rising costs are weighing on profi ts, AGRANA intends to improve the earnings situation through process standardisation and the utilisation of synergies across the Group.

06 OUTLOOK The deliveries under the sales contracts for fruit juice concentrates concluded in the 2008 processing season were swiftly made in the fi rst quarter of 2009|10, but the sales prices for apple juice concentrate were markedly lower than in the prior year. The eff ect of this drastic price erosion resulting from the signifi cantly reduced prices for raw materials from the 2008 harvest could not be recouped through the volume growth achieved. Missing profi t contributions from this source were only partly off set by better margins on red berry juice concentrates.

Raw materials and crops

The raw material sourcing of pome fruits (e. g., apples and pears) and stone fruits for fruit preparations in the fi rst quarter remained satisfactory. A growing proportion of deepfrozen fruits is produced in-house in AGRANA fruit prep arations plants in order to satisfy customers' rising quality standards as well as legal requirements. This serves the overarching goal of supporting and expanding the strategic competitiveness of AGRANA Fruit.

An average apple crop is expected in Europe and China. Although no large areas were aff ected by frost, fruit set is reduced overall from last year's record levels. For red berries, the crop outlook is positive across the board.

MANAGEMENT OF RISKS AND OPPORTUNITIES

AGRANA uses an integrated system for the early identifi cation and monitoring of risks that are specifi c to the Group. A detailed description of the Group's business risks is provided in the 2008|09 annual report on pages 52 to 56.

EVENTS AFTER THE REPORTING DATE

No signifi cant reportable events relevant to the fi nancial performance or fi nancial position occurred after the balance sheet date of 31 May 2009.

The environment for the business performance of the AGRANA Group going forward has not changed materially since the beginning of the fi nancial year. The Group therefore maintains its existing targets for the 2009|10 fi nancial year of revenue at the prior-year level and of a signifi cant recovery in operating profi t before exceptional items.

In the Sugar segment, the key factor governing a profi t improvement will be the extent of the reduction in energy prices and the further enhancement of the production cost structure with the elimination of the restructuring levy for the new production beginning in autumn 2009.

In the Starch segment, AGRANA plans to make up for the expected macroeconomically driven revenue decrease in industrial starch products through the full utilisation of the bioethanol capacity in Austria and Hungary.

In the Fruit segment, slight revenue growth is expected despite an economic environment marked by declining demand. Sales quantities of fruit preparations should be stable in all regions. Encouraged by the lower milk prices, dairy product manufacturers are expected to continue their current advertising activities for fruit yoghurts. This should prevent declines in consumption. Low prices are predicted in fruit juice concentrates unless there are weather-induced crop losses.

The projected capital expenditure in this fi nancial year remains unchanged at about € 50 million.

Vienna, 15 July 2009

The Management Board of AGRANA Beteiligungs-AG

Johann Marihart Fritz Gattermayer Walter Grausam Thomas Kölbl

INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE FIRST THREE MONTHS ENDED 31 MAY 2009 (UNAUDITED)

CONSOLIDATED INCOME STATEMENT 2009 10 2008 09
for the fi rst quarter (1 March – 31 May) ¤000 ¤000
Revenue 506,245 495,111
Changes in inventories of fi nished and unfi nished goods (90,261) (94,706)
Own work capitalised 711 616
Other operating income 4,599 8,941
Cost of materials (275,757) (276,394)
Staff costs (48,204) (48,107)
Depreciation, amortisation and impairment losses (16,666) (17,117)
Other operating expenses (60,618) (52,599)
Operating profi t after exceptional items 20,049 15,745
Share of result of associates 0 0
Finance income 10,716 6,874
Finance expense (9,759) (10,989)
Net fi nancial items 957 (4,115)
Profi t before tax 21,006 11,630
Income tax expense (4,258) (4,202)
Profi t for the period 16,748 7,428
Attributable to shareholders of the parent 16,897 8,016
Minority interests (149) (588)
Earnings per share under IFRS € 1.19 € 0.56
CONSOLIDATED STATEMENT OF TOTAL COMPREHENSIVE INCOME
Profi t for the period 16,748 7,428
Other comprehensive income
– Currency translation diff erences 9,183 11,834
– Available-for-sale fi nancial assets 176 (64)
– Cash fl ow hedge 3,928 (1,948)
Total other comprehensive income 13,287 9,822
Total comprehensive income 30,035 17,250
Attributable to shareholders of the parent 29,471 16,800
Minority interests 564 450
CONSOLIDATED CASH FLOW STATEMENT 2009 10 2008 09
for the fi rst quarter (1 March – 31 May) ¤000 ¤000
Operating cash fl ow before change in working capital 32,379 24,870
Gains on disposal of non-current assets 226 (1,244)
Change in working capital (63,393) (152,653)
Net cash (used in) operating activities (30,788) (129,027)
Net cash (used in) investing activities (915) (9,399)
Net cash from fi nancing activities 17,523 109,720
Net (decrease) in cash and cash equivalents (14,180) (28,706)
Eff ect of movements in foreign exchange rates on cash and cash equivalents 907 877
Cash and cash equivalents at beginning of period 75,458 86,760
Cash and cash equivalents at end of period 62,185 58,931
CONSOLIDATED BALANCE SHEET 28 Feb 2009
¤000 ¤000
ASSETS
A. Non-current assets
Intangible assets 259,439 260,498
Property, plant and equipment 607,327 609,866
Investments in associates 606 605
Securities 104,726 104,492
Investments in non-consolidated subsidiaries
and outside companies, and loan receivables 1,843 2,499
Receivables and other assets 5,166 5,525
Deferred tax assets 37,515 35,711
1,016,622 1,019,196
B. Current assets
Inventories 445,478 562,113
Trade receivables and other assets 391,503 326,629
Current tax assets 7,026 6,980
Securities 768 5,830
Cash and cash equivalents 62,185 75,458
906,960 977,010
Total assets 1,923,582 1,996,206
A. EQUITY AND LIABILITIES
Equity
Share capital 103,210 103,210
Share premium and other capital reserve 411,362 411,362
Retained earnings 319,061 289,583
Equity attributable to equity holders of the parent 833,633 804,155
Minority interests 22,322 21,758
855,955 825,913
B. Non-current liabilities
Retirement and termination benefi t obligations 45,233 45,241

Other provisions 17,815 17,575 Borrowings 279,173 250,177 Other payables 32,298 1,958 Deferred tax liabilities 32,840 31,259 407,359 346,210

Other provisions 23,721 23,513 Borrowings 388,538 405,718 Trade and other payables 240,433 390,863 Current tax liabilities 7,576 3,989

660,268 824,083

C. Current liabilities

Total equity and liabilities 1,923,582 1,996,206

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Equity attributable Minority Total
for the fi rst quarter (1 March – 31 May) to equity holders interests equity
of the parent
¤000 ¤000 ¤000
2009 10
At 1 March 2009 804,155 21,758 825,913
Change in revaluation reserve (IAS 39) 4,021 83 4,104
Change in equity as a result of currency translation diff erences 8,553 630 9,183
Total other comprehensive income 12,574 713 13,287
Profi t/(loss) for the period 16,897 (149) 16,748
Total comprehensive income 29,471 564 30,035
Dividends paid 0 0 0
Other changes 7 0 7
At 31 May 2009 833,633 22,322 855,955
2008 09
At 1 March 2008 893,759 28,306 922,065
Change in revaluation reserve (IAS 39) (2,012) 0 (2,012)
Change in equity as a result of currency translation diff erences 10,796 1,038 11,834
Total other comprehensive income 8,784 1,038 9,822
Profi t/(loss) for the period 8,016 (588) 7,428
Total comprehensive income 16,800 450 17,250
Dividends paid 0 0 0
Other changes (22) (3) (25)
At 31 May 2008 910,537 28,753 939,290

NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE FIRST THREE MONTHS ENDED 31 MAY 2009 (UNAUDITED)

SEGMENT REPORTING 2009 10 2008 09 2009 10 2008 09
for the fi rst quarter ¤000 ¤000 ¤000 ¤000
(1 March – 31 May)
Total revenue Operating profi t
Sugar 189,353 180,049 Sugar 3,944 5,552
Starch 134,454 123,436 Starch 11,073 4,177
Fruit 205,183 209,749 Fruit 5,032 8,293
Group 528,990 513,234 Group 20,049 18,022
Exceptional item: Bioethanol 0 (2,277)
Operating profi t
after exceptional items 20,049 15,745
Inter-segment
revenue Investment
Sugar (13,868) (9,425) Sugar 1,728 3,223
Starch (8,865) (8,687) Starch 1,945 6,919
Fruit (12) (11) Fruit 3,148 4,289
Group (22,745) (18,123) Group 6,821 14,431
Revenue Staff count
Sugar 175,485 170,624 Sugar 2,184 2,331
Starch 125,589 114,749 Starch 873 843
for the fi rst quarter ¤000 ¤000 ¤000 ¤000
(1 March – 31 May)
Total revenue Operating profi t
Sugar 189,353 180,049 Sugar 3,944 5,552
Starch 134,454 123,436 Starch 11,073 4,177
Fruit 205,183 209,749 Fruit 5,032 8,293
Group 528,990 513,234 Group 20,049 18,022
Exceptional item: Bioethanol 0 (2,277)
Operating profi t
after exceptional items 20,049 15,745
Inter-segment
revenue Investment
Sugar (13,868) (9,425) Sugar 1,728 3,223
Starch (8,865) (8,687) Starch 1,945 6,919
Fruit (12) (11) Fruit 3,148 4,289
Group (22,745) (18,123) Group 6,821 14,431
Revenue Staff count
Sugar 175,485 170,624 Sugar 2,184 2,331
Starch 125,589 114,749 Starch 873 843
Fruit 205,171 209,738 Fruit 4,932 5,232

ACCOUNTING POLICIES

The interim report of the AGRANA Group for the quarter ended 31 May 2009 was prepared in accordance with the rules for interim fi nancial reporting under IAS 34, in compliance with International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB) and their interpretation by the International Financial Reporting Interpretations Committee (IFRIC). The consolidated interim fi nancial statements at and for the period ended 31 May 2009 were not audited or reviewed.

The same accounting policies were applied as in the preparation of the consolidated fi nancial statements for the year ended 28 February 2009 (the 2008|09 fi nancial year). The notes to those annual consolidated fi nancial statements therefore apply mutatis mutandis to these interim accounts. Corporate income taxes were determined on the basis of country-specifi c income tax rates, taking into account the tax planning for the full fi nancial year.

The 2008|09 annual report of the AGRANA Group is available on the Internet at www.agrana.com for online viewing or downloading.

SCOPE OF CONSOLIDATION

Group 506,245 495,111 Group 7,989 8,406

In the fi rst quarter of 2009|10 there were no changes in the list of entities included in the consolidated fi nancial statements.

SEASONALITY OF BUSINESS

Most of the Group's sugar production falls into the three months from October to December. Depreciation and impairment of plant and equipment used in the campaign are therefore incurred largely in the fi nancial third quarter. The maintenance costs for the coming 2009 campaign that were accrued before the fi nancial third quarter are recognised on an intra-year accrual basis as prepaid expenses in the items "trade receivables and other assets" and "receivables and other assets".

NOTES TO THE CONSOLIDATED INCOME STATEMENT

Operating profi t after exceptional items in the fi rst quarter of 2009|10 was € 20.0 million (Q1 2008|09: € 15.7 million); the prior year's fi rst-quarter amount included a net

expense of € 2.3 million for exceptional items. The profi t improvement was driven especially by the Starch segment.

Net fi nancial items totalled € 1.0 million (Q1 2008|09: net expense of € 4.1 million). The change of € 5.1 million refl ected both lower interest expenses thanks to the reduced net debt, and higher currency translation gains (particularly in Hungary, Poland and Romania).

After taxes, Group profi t for the fi rst quarter was € 16.7 million (Q1 2008|09: € 7.4 million).

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

In the three months to the end of May 2009, cash and cash equivalents decreased by € 13.3 million to € 62.2 million. Inventories were reduced by more over the period than during the fi rst quarter of the prior year. As well, a smaller reduction in trade and other payables meant that the decrease in working capital was smaller by € 89.3 million than in the prior year's fi rst quarter. Net cash used in operating activities during the quarter under review was € 30.8 million (Q1 2008|09: € 129.0 million).

The reduction in net cash used in investing activities to € 0.9 million (Q1 2008|09: € 9.4 million) refl ects the continued smaller scale of capital investment plans.

New non-current borrowings in particular resulted in net cash of € 17.5 million from fi nancing activities (Q1 2008|09: € 109.7 million).

NOTES TO THE CONSOLIDATED BALANCE SHEET

The reduction of € 72.6 million in total assets since 28 February 2009 to a new total of € 1,923.6 million was driven primarily by the contraction in inventories, as in the prior year. On the liabilities side, the reduction in the balance sheet total resulted primarily from lower trade

and other current payables (payments to beet growers and restructuring fund). With total equity of € 856.0 million (Q4 2008|09: € 825.9 million), the equity ratio at the end of May was 44.5% (Q4 2008|09: 41.4%).

STAFF COUNT

In the three months to the end of the fi rst quarter, the AGRANA Group had an average of 7,989 employees (year earlier: 8,406). A decrease of 147 employees in the Sugar segment resulted from the closing of a Hungarian sugar plant and from restructuring measures in Romania. A reduction of the workforce in the Fruit segment by 300 positions was caused by the gradual downsizing in Kaplice as a result of the plant closure and especially by the reduced use of seasonal labour in Argentina, China and Ukraine.

MANAGEMENT BOARD'S RESPONSIBILITY STATEMENT

To the best of our knowledge, and in accordance with the applicable accounting principles for interim reporting, the consolidated fi nancial statements give a true and fair view of the Group's fi nancial position and the results of its operations, and the interim management report of the Group presents a true and fair review of the course of business, the business performance and the situation of the Group, together with a description of the principal opportunities and risks associated with the expected developments in the Group for the remainder of the fi nancial year.

Vienna, 15 July 2009

The Management Board of AGRANA Beteiligungs-AG

Johann Marihart Fritz Gattermayer Walter Grausam Thomas Kölbl

Forward-looking statements

This interim report contains forward-looking statements, which are based on assumptions and estimates made by the Management Board of AGRANA Beteiligungs-AG. Although these assumptions, plans and projections represent the Management Board's current intentions and best knowledge, a large number of internal and external factors may cause actual future developments and results to diff er materially from these assumptions and estimates. Some examples of such factors are, without limitation: negotiations concerning world trade agreements; changes in the overall economic environment, especially developments in macroeconomic variables such as exchange rates, infl ation and interest rates; changes in market policy, such as the EU sugar regime; consumer behaviour; and public policy related to food and energy. AGRANA Beteiligungs-AG does not guarantee in any way that the forward-looking assumptions and estimates contained in this interim report will prove correct, nor does it accept any liability for loss or damages that may result from any use of or reliance on this report.

FINANCIAL CALENDAR

15 October 2009 Publication of results
for fi rst half of 2009 10
14 January 2010 Publication of results
for fi rst three quarters of 2009 10

FOR FURTHER INFORMATION

AGRANA Beteiligungs-Aktiengesellschaft Donau-City-Strasse 9 1220 Vienna, Austria www.agrana.com

Corporate Communications/Investor Relations: Maria Fally Phone: +43-1-211 37-12905 Fax: +43-1-211 37-12045 E-mail: [email protected]

Corporate Communications/Public Relations: Ulrike Pichler

Phone: +43-1-211 37-12084 Fax: +43-1-211 37-12045 E-mail: [email protected]

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