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Borregaard

Quarterly Report Apr 30, 2025

3562_rns_2025-04-30_b06d7018-f76e-4c48-963c-970ab89b9076.pdf

Quarterly Report

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Income Statement Borregaard Group Q1 2025
1.1-31.3 1.1-31.12
Amounts in NOK million 2025 2024 2024
Operating revenues 2 036 1 975 7 617
Operating expenses -1 525 -1 533 -5 743
EBITDA 511 442 1 874
Depreciation property, plant and equipment -143 -133 -556
Amortisation intangible assets -1 -1 -5
Operating profit 367 308 1 283
Financial items, net -48 -47 -204
Profit before taxes 319 261 1 079
Income tax expence -75 -61 -250
Profit for the period 244 200 829
Profit attributable to non-controlling interests -7 0 6
Profit attributable to owners of the parent 251 200 823
Earnings per share (NOK) 2,52 2,01 8,25
EBITDA margin 25,1 % 22,4 % 24,6 %
Interim condensed statement of financial position Borregaard Group
31.3. 31.12.
Amounts in NOK million 2025 2024
Assets:
Intangible assets 85 88
Property, plant and equipment 4 992 5 026
Right-of-use assets 483 508
Other assets 598 524
Investments in joint venture/associate companies 400 417
Non-current assets 6 558 6 563
Inventories 1 474 1 498
Receivables 1 694 1 441
Cash and cash deposits 191 82
Current assets 3 359 3 021
Total assets 9 917 9 584
Equity and debt:
Group equity 5 733 5 041
Non-controlling interests 39 49
Equity 5 772 5 090
Provisions and other liabilities 454 591
Interest-bearing liabilities 1 898 2 035
Non-current liabilities 2 352 2 626
Interest-bearing liabilities 420 288
Other current liabilities 1 373 1 580
Current liabilities 1 793 1 868
Equity and liabilities 9 917 9 584
Equity ratio (%): 58,2 % 53,1 %
Interim condensed cash flow statement Borregaard Group Q1 2025
1.1-31.3 1.1-31.12
Amounts in NOK million 2025 2024 2024
Profit before taxes 319 261 1 079
Amortisation, depreciation and impairment charges 144 134 561
Change in net working capital, etc -261 -466 -326
Dividend/share of profit from JV & associate companies 17 3 22
Taxes paid -90 -115 -268
Cash flow from operating activities 129 -183 1 068
Investments property, plant and equipment and intangible assets * -143 -115 -711
Investment in associate companies & bio-based start-ups* 0 0 -150
Other capital transactions 4 3 19
Cash flow from Investing activities -139 -112 -842
Dividends 0 0 -374
Proceeds from exercise of options/shares to employees 30 35 52
Buy-back of treasury shares -10 -28 -98
Gain/(loss) on hedges for net investments in subsidiaries 72 -50 -109
Net paid to/from shareholders 92 -43 -529
Proceeds from interest-bearing liabilities 100 0 500
Repayment of interest-bearing liabilities -71 -67 -724
Change in interest-bearing liabilities/other instruments -37 36 74
Change in net interest-bearing liablities -8 -31 -150
Cash flow from financing activities 84 -74 -679
Change in cash and cash equivalents 74 -369 -453
Cash and cash equivalents at beginning of period -3 429 429
Change in cash and cash equivalents 74 -369 -453
Currency effects cash and cash equivalents -6 21 21
Cash and cash equivalents at the close of the period 65 81 -3
* Investment by category:
Replacement investments 117 95 598
Expansion investments including investment in associate companies and bio-based start-ups 26 20 263
Total investments including investment in associate companies and bio-based start-ups 143 115 861

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
Amounts in NOK million 2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 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
BioSolutions 3 469 4 050 995 1087 956 906 3 944 1 088 1 117 1 031 1 005 4 241 1 179
BioMaterials 1 878 2 250 684 661 568 526 2 439 704 622 683 613 2 622 689
Fine Chemicals 491 632 180 227 199 180 786 192 223 246 138 799 179
Eliminations - 33 - 51 - 9 - 12 - 9 - 7 - 37 -9 -13 -11 -12 -45 -11
EBITDA
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
Amounts in NOK million 2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 2025
Borregaard 1 372 1 643 435 537 482 327 1 781 442 510 524 398 1 874 511
BioSolutions 942 986 224 284 235 172 915 264 318 271 251 1 104 349
BioMaterials 284 427 127 143 161 103 534 111 90 131 102 434 113
Fine Chemicals 146 230 84 110 86 52 332 67 102 122 45 336 49
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
Amounts in NOK million 2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 2025
Borregaard - 416 - 444 - 114 - 116 - 121 - 134 - 485 -133 -134 -138 -151 -556 -143
BioSolutions - 189 - 212 - 56 - 56 - 60 - 71 - 243 -69 -69 -74 -84 -296 -77
BioMaterials - 193 - 195 - 49 - 49 - 51 - 51 - 200 -53 -54 -54 -55 -216 -55
Fine Chemicals - 34 - 37 - 9 - 11 - 10 - 12 - 42 -11 -11 -10 -12 -44 -11
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
Amounts in NOK million 2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 2025
Borregaard - 4 - 5 - 1 - 2 - 1 - 1 - 5 -1 -2 -1 -1 -5 -1
BioSolutions - 4 - 5 - 1 - 2 - 1 - 1 - 5 -1 -2 -1 -1 -5 -1
BioMaterials 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
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
Amounts in NOK million 2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 2025
Borregaard 0 -8 0 0 0 0 0 0 0 0 -30 -30 0
BioSolutions 0 6 0 0 0 0 0 0 0 0 -12 -12 0
BioMaterials 0 -12 0 0 0 0 0 0 0 0 -18 -18 0
Fine Chemicals 0 - 2 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
Amounts in NOK million 2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 2025
Borregaard 952 1 186 320 419 360 192 1 291 308 374 385 216 1 283 367
BioSolutions
BioMaterials
749
91
775
220
167
78
226
94
174
110
100
52
667
334
194
58
247
36
196
77
154
29
791
200
271
58
Fine Chemicals 112 191 75 99 76 40 290 56 91 112 33 292 38
Quarterly segment information Borregaard Group
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 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
Amounts in NOK million 2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 2025
Borregaard - EBITDA hedging gains & losses -29 -50 -48 -65 -62 -93 -268 -89 -97 -86 -93 -365 -95
BioSolutions -11 -44 -25 -29 -31 -44 -129 -44 -47 -38 -43 -172 -45
BioMaterials -15 -7 -19 -26 -22 -37 -104 -34 -38 -36 -42 -150 -40
Fine Chemicals -3 1 -4 -10 -9 -12 -35 -11 -12 -12 -8 -43 -10
Borregaard - USD EBITDA currency exposure (approx) 198 197 232 276
Borregaard - EUR EBITDA currency exposure (approx) 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 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
Amounts in NOK million 2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 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
BioSolutions 3 392 3 946 973 1 062 934 880 3 849 1 066 1 090 1 004 972 4 132 1 138
BioMaterials 1 840 2 205 674 649 557 515 2 395 693 611 673 602 2 579 677
Fine Chemicals 485 625 178 226 197 179 780 189 222 244 136 791 177
Eliminations - 2 0 0 0 0 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 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
2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 2025
Average gross sales price NOK per 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
Volume (`000 mtds) 366 334 74 86 76 72 308 81 88 81 77 327 81
Specialities volume (`000 mtds) 89 84 73 85
Contruction volume (`000 mtds) 131 117 100 97
Industrial volume (`000 mtds) 146 133 135 145
BioMaterials
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
2021 2022 2023 2023 2023 2023 2023 2024 2024 2024 2024 2024 2025
Average gross sales price NOK per 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
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
79 % 85 % 81 % 83 %

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