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Borregaard Interim / Quarterly Report 2025

Oct 22, 2025

3562_rns_2025-10-22_5b5653ce-1bef-4490-adf4-72bee0c45807.pdf

Interim / Quarterly Report

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Income Statement Borregaard Group Q3 2025
2025
2024
1.7-30.9
2025
2024
1.1-30.9
1.1-31.12
2024
Amounts in NOK million
Operating revenues
Operating expenses
EBITDA
1 799
1 949
-1 359
-1 425
440
524
5 880
5 873
-4 407
-4 397
1 473
1 476
7 617
-5 743
1 874
Depreciation property, plant and equipment
Amortisation intangible assets
Other income and expenses
-146
-138
-1
-1
0
0
-431
-405
-4
-4
0
0
-556
-5
-30
Operating profit
Financial items,net
293
385
-46
-59
1 038
1 067
-146
-158
1 283
-204
Profit before taxes
Income tax expenses
247
326
-57
-78
892
909
-207
-216
1 079
-250
Profit for theperiod 190
248
685
693
829
Profit attributable to non-controlling interests
Profit attributable to owners of theparent
-5
-2
195
250
-16
-1
701
694
6
823
Earnings per share(NOK) 1,96
2,51
7,03
6,96
8,25
EBITDA margin 24,5 %
26,9 %
25,1 %
25,1 %
24,6 %
Interim condensed statement of financial position Borregaard Group
30.9.
30.6.
31.12
Amounts in NOK million
2025
2025
2024
Assets:
Intangible assets
80
81
88
Property, plant and equipment
5 044
5 033
5 026
Right-of-use assets
433
462
508
Other assets
627
637
524
Investments injoint venture/associate companies
461
446
417
Non-current assets
6 645
6 659
6 563
Inventories
1 514
1 464
1 498
Receivables
1 540
1 744
1 441
Cash and cash deposits
212
96
82
Current assets
3 266
3 304
3 021
Total assets
9 911
9 963
9 584
Equity and debt:
Group equity
5 911
5 644
5 041
Non-controllinginterests
29
34
49
Equity
5 940
5 678
5 090
Provisions and other liabilities
492
504
591
Interest-bearingliabilities
1 689
1 765
2 035
Non-current liabilities
2 181
2 269
2 626
Interest-bearing liabilities
596
687
288
Other current liabilities
1 194
1 329
1 580
Current liabilities
1 790
2 016
1 868
Equity and liabilities
9 911
9 963
9 584
Equity ratio (%):
59,9 %
57,0 %
53,1 %
Interim condensed cash flow statement Borregaard Group Q3 2025
1.1-31.12
Amounts in NOK million
2025
2024
2025
2024
2024
1.7-30.9
1.1-30.9
Profit before taxes
Amortisation, depreciation and impairment charges
Change in net working capital, etc
Dividend/share of profit from JV & associate company
247
326
147
139
47
-69
9
6
892
909
435
409
-181
-341
35
16
1 079
561
-326
22
Taxespaid -27
-11
-244
-239
-268
Cash flow from operating activities 423
391
937
754
1 068
Investments property, plant and equipment and intangible assets
Investment in associate companies & bio-based start-ups

Other capital transactions
-137
-137
-23
-150
4
3
-464
-424
-78
-150
13
10
-711
-150
19
Cash flow from Investing activities -156
-284
-529
-564
-842
Dividends
Proceeds from exercise of options/shares to employees
Buy-back of treasury shares
Gain/(loss)on hedges for net investments in subsidiaries
0
0
1
1
-1
-3
13
5
-424
-374
33
51
-13
-59
113
-35
-374
52
-98
-109
Netpaid to/from shareholders 13
3
-291
-417
-529
Proceeds from interest-bearing liabilities
Repayment of interest-bearing liabilities
0
0
-168
-270
750
500
-718
-694
500
-724
Change in interest-bearingliabilities/other instruments -7
-3
-63
27
74
Change in net interest-bearing liablities -175
-273
-31
-167
-150
Cash flow from financing activities -162
-270
-322
-584
-679
Change in cash and cash equivalents 105
-163
86
-394
-453
Cash and cash equivalents at beginning of period -27
212
-3
429
429
Change in cash and cash equivalents 105
-163
86
-394
-453
Currencyeffects cash and cash equivalents -2
-4
-7
10
21
Cash and cash equivalents at the close of theperiod 76
45
76
45
-3
*** Investment by category:**
Replacement investments
Expansion investments including investment in associate companies and bio-based start-ups
Total investments includinginvestment in associate companies and bio-based start-ups
104
122
56
165
160
287
316
354
226
220
542
574
598
263
861
Quarterly segment information Borregaard Group Quarterly segment information Borregaard Group Quarterly segment information Borregaard Group Quarterly segment information Borregaard Group Quarterly segment information Borregaard Group Quarterly segment information Borregaard Group Quarterly segment information Borregaard Group Quarterly segment information Borregaard Group Quarterly segment information Borregaard Group
Operating revenues
1.1-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
Amounts in NOK million
2021
2022
2023
2023
2023
2023
2023
2024
2024
2024
2024
2024
2025
2025
2025
2025
1.1-31.12 1.1-31.12 1.1-31.12 1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
2024
2024
2024
2024
1.1-31.12 1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
Amounts in NOK million 2021 2022 2023 2024 2025
2025
2025
2025
Borregaard 5 805 6 881 1 850
1 963
1 714
1 605
7 132 1 975
1 949
1 949
1 744
7 617 2 036
2 045
1 799
5 880
BioSolutions 3 469 4 050 995
1087
956
906
3 944 1 088
1 117
1 031
1 005
4 241 1 179
1 149
1 059
3 387
BioMaterials 1 878 2 250 684
661
568
526
2 439 704
622
683
613
2 622 689
741
582
2 012
Fine Chemicals 491 632 180
227
199
180
786 192
223
246
138
799 179
168
167
514
Eliminations - 33 - 51 - 37 - 45 -33
1.1-31.12 1.1-31.12 1.1-31.12 1.1-31.12 1.1-30.9
Amounts in NOK million 2021 2022 2023 2024 2025
2025
2025
2025
Borregaard 1 372 1 643 435
537
482
327
1 781 442
510
524
398
1 874 511
522
440
1 473
BioSolutions 942 986 224
284
235
172
915 264
318
271
251
1 104 349
338
277
964
BioMaterials 284 427 127
143
161
103
534 111
90
131
102
434 113
143
112
368
Fine Chemicals 146 230 84
110
86
52
332 67
102
122
45
336 49
41
51
141
Depreciations and write downs
1.1-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
Amounts in NOK million
2021
2022
2023
2023
2023
2023
2023
2024
2024
2024
2024
2024
2025
2025
2025
2025
1.1-31.12 1.1-31.12 1.1-31.12 1.1-31.12 1.1-30.9
Amounts in NOK million 2021 2022 2023 2024 2025
2025
2025
2025
Borregaard - 416 - 444 - 114
- 116
- 121
- 134
- 485 -133
-134
-138
-151
- 556 -143
-142
-146
-431
BioSolutions - 189 - 212 - 56
- 56
- 60
- 71
- 243 -69
-69
-74
-84
- 296 -77
-74
-75
-226
BioMaterials - 193 - 195 - 49
- 49
- 51
- 51
- 200 -53
-54
-54
-55
- 216 -55
-57
-59
-171
Fine Chemicals - 34 - 37 - 9
- 11
- 10
- 12
- 42 -11
-11
-10
-12
- 44 -11
-11
-12
-34
Amortisation
1.1-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
Amounts in NOK million
2021
2022
2023
2023
2023
2023
2023
2024
2024
2024
2024
2024
2025
2025
2025
2025
Amounts in NOK million 1.1-31.12 1.1-31.12 1.1-31.12 1.1-31.12 1.1-30.9
2021 2022 2023 2024 2025
2025
2025
2025
Borregaard - 4 - 5 - 1
- 2
- 1
- 1
- 5 -1
-2
-1
-1
- 5 -1
-2
-1
-4
BioSolutions - 4 - 5 - 1
- 2
- 1
- 1
- 5 -1
-2
-1
-1
- 5 -1
-2
-1
-4
BioMaterials 0 0 0
0
0
0
0 0
0
0
0
0 0
0
0
0
Fine Chemicals 0 0 0
0
0
0
0 0
0
0
0
0 0
0
0
0
Other income and expenses
1.1-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
Amounts in NOK million
2021
2022
2023
2023
2023
2023
2023
2024
2024
2024
2024
2024
2025
2025
2025
2025
1.1-31.12 1.1-31.12 1.1-31.12 1.1-31.12 1.1-30.9
Amounts in NOK million 2021 2022 2023 2024 2025
2025
2025
2025
Borregaard 0 -8 0
0
0
0
0 0
0
0
-30
-30 0
0
0
0
BioSolutions 0 6 0
0
0
0
0 0
0
0
-12
-12 0
0
0
0
BioMaterials 0 -12 0
0
0
0
0 0
0
0
-18
-18 0
0
0
0
Fine Chemicals 0 - 2 0
0
0
0
0 0
0
0
0
0 0
0
0
0
Operating profit (EBIT)
1.1-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
Amounts in NOK million
2021
2022
2023
2023
2023
2023
2023
2024
2024
2024
2024
2024
2025
2025
2025
2025
1.1-31.12 1.1-31.12 1.1-31.12 1.1-31.12 1.1-30.9
Amounts in NOK million 2021 2022 2023 2024 2025
2025
2025
2025
Borregaard 952 1 186 320
419
360
192
1 291 308
374
385
216
1 283 367
378
293
1 038
BioSolutions 749 775 167
226
174
100
667 194
247
196
154
791 271
262
201
734
BioMaterials 91 220 78
94
110
52
334 58
36
77
29
200 58
86
53
197
Fine Chemicals 112 191 75
99
76
40
290 56
91
112
33
292 38
30
39
107
Quarterly segment information Borregaard Group
1.1-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
2021
2022
2023
2023
2023
2023
2023
2024
2024
2024
2024
2024
2025
2025
2025
2025
Hedging effects & currency exposure
1.1-31.12 1.1-31.12 1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
2023
2023
2023
2023
1.1-31.12 1.1-31.12 1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
Amounts in NOK million 2021 2022 2023 2024 2025
2025
2025
2025
Borregaard - EBITDA hedging gains & losses -29 -50 -48
-65
-62
-93
-268 -89
-97
-86
-93
-365 -95
-34
-21
-150
BioSolutions -11 -44 -25
-29
-31
-44
-129 -44
-47
-38
-43
-172 -45
-14
-4
-63
BioMaterials -15 -7 -19
-26
-22
-37
-104 -34
-38
-36
-42
-150 -40
-15
-13
-68
Fine Chemicals -3 1 -4
-10
-9
-12
-35 -11
-12
-12
-8
-43 -10
-5
-4
-19
Borregaard - USD EBITDA currency exposure (approx)
Borregaard - EUR EBITDA currency exposure (approx)
198 197 232 276
139 147 149 145
Sales revenues
1.1-31.12 1.1-31.12 1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
2023
2023
2023
2023
1.1-31.12 1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
2024
2024
2024
2024
1.1-31.12 1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
Amounts in NOK million 2021 2022 2023 2024 2025
2025
2025
2025
Borregaard 5 715 6 776 1 825
1 937
1 688
1 574
7 024 1 948
1 923
1 921
1 710
7 502 1 992
2 020
1 768
5 780
BioSolutions 3 392 3 946 973
1 062
934
880
3 849 1 066
1 090
1 004
972
4 132 1 138
1 120
1 033
3 291
BioMaterials 1 840 2 205 674
649
557
515
2 395 693
611
673
602
2 579 677
734
570
1 981
Fine Chemicals 485 625 178
226
197
179
780 189
222
244
136
791 177
166
165
508
Eliminations - 2 0 0
0
0
0
0 0 0
BioSolutions
1.1-31.12 1.1-31.12 1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
2023
2023
2023
2023
1.1-31.12 1.1-31.12 1.1-30.9
2021 2022 2023 2024 2025
2025
2025
2025
Averagegross salesprice NOKper mtds 8 106 10 369 12 402
11 319
11 609
11 756
11 753 12 582
11 862
11 877
11 866
12 045 13 364
11 578
11 392
12 084
Volume(`000 mtds) 366 334 74
86
76
72
308 81
88
81
77
327 81
90
84
255
Specialities volume(`000 mtds) 89 84 73 85
Contruction volume(`000 mtds) 131 117 100 97
Industrial volume(`000 mtds) 146 133 135 145
1.1-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.10-31.12
1.1-31.12
1.1-31.3
1.4-30.6
1.7-30.9
1.1-30.9
2021
2022
2023
2023
2023
2023
2023
2024
2024
2024
2024
2024
2025
2025
2025
2025
BioMaterials
1.1-31.12
2021
1.1-31.12
2022
1.1-31.12
2023
1.1-31.12
2024
1.1-30.9
2025
Averagegross salesprice NOKper mt 10 807 14 283 16 449
17 551
15 786
16 260
16 527 15 700
16 126
16 591
17 098
16 343 17 897
17 588
17 697
17 726
Volume(`000 mt) 164,4 147,0 40,0
36,8
34,9
32,6
144,3 44,5
38,6
41,4
35,4
159,9 37,9
40,3
31,2
109,4
High specialised as % of total celluloseproduct sales volum 79 % 85 % 81 % 83 %