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Brunello Cucinelli Earnings Release 2017

Aug 29, 2017

4176_10-q_2017-08-29_cc6ca08b-473a-4c13-8608-6f463bf031a8.pdf

Earnings Release

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Informazione
Regolamentata n.
1264-18-2017
Data/Ora Ricezione
29 Agosto 2017
17:36:18
MTA
Societa' : BRUNELLO CUCINELLI
Identificativo
Informazione
Regolamentata
: 93273
Nome utilizzatore : BRUNECUCIN02 - De Angelis
Tipologia : 1.2
Data/Ora Ricezione : 29 Agosto 2017 17:36:18
Data/Ora Inizio
Diffusione presunta
: 29 Agosto 2017 17:36:19
Oggetto : Press Release 2017 Half Year Results
Testo del comunicato

Vedi allegato.

Press release

BRUNELLO CUCINELLI: the Board of Directors has approved the 2017 Half-year Financial Report

  • Net revenues of €243.3 million, +10.7% at current exchange rates compared to 30 June 2016;
  • EBITDA of €41.6 million, +13.1% 1 ;
  • Net profit of €19.9 million, +10.6% 1 ;
  • Significant growth in both international markets, +11.7%, and Italian market, +6.0%;
  • North America +9.3%, Europe +9.9%. Greater China +34.6%, Rest of the World +11.4%;
  • Increase in sales in all the distribution channels: retail +21.7%, normalized wholesale monobrand +2.6% 2 , wholesale multibrand +6.7%;
  • Net debt of €59.4 million at 30 June 2017, decreasing from €79.7 million at 30 June 2016;
  • Capex of €22.2 million, as part of the 2017-2019 multi-year investment project, aiming to the exclusivity of the positioning and prestige and "care" of the brand, both in the "physical" channel and the "online" channel, maintaining the focus of healthy and sustainable growth.

Brunello Cucinelli, Chairman and CEO, commented as follows:

"We are very pleased with the performance of our business in the first half of the year; both revenues and profit show strong growth. Sales of the winter collections are going very well. All this considered, we expect 2017 to display double-digit growth in both revenues and profit."

"Order intake for Summer 2018, which is now about to end, is truly positive. The feedback on our collection is particularly positive, as well as the allure surrounding our brand. As a result of a careful analysis of the above-mentioned elements, we can express a very positive view on 2018 and we keep envisaging more double-digit growth for the near future."

"We have recently celebrated our fifth anniversary since our listing on the Italian Stock Exchange. Going public has been an important choice and we are immensely glad with it; we feel we have confirmed all that we had planned back then with our co-workers, analysts and investors in terms of constant, double-digit gracious growth."

1 The figures for the first half year of 2017 are compared with normalized EBITDA and net profit for the first half of 2016, meaning those excluding the effect of non-recurring costs. EBITDA and net profit for the first half of 2017 rose by 17.2% and 23.9% respectively over last year's reported figures.

2 Performance based on the same perimeter, excluding from the first half of 2016 the sales made by the 4 wholesale monobrand boutiques in Moscow and by our online boutique which were converted to direct operations from the first quarter of 2017 (reported result fell by 20.8%).

Solomeo, 29 August 2017 - The Board of Directors of Brunello Cucinelli S.p.A. – an Italian maison operating in the luxury goods sector, listed on the Borsa Italiana Electronic Stock Exchange (MTA) – today examined and approved the Company's 2017 Half-year Financial Report, drawn up in accordance with IAS / IFRS International Accounting Principles (subject to limited review).

We are "very, very" pleased with these results and feel that 2017 is the start of a "new world", where the Internet will have an enormous impact on humanity. We believe that this will change "buyer/seller relationships" forever, making it even more important to care for and protect the brand.

We believe that the next major global challenge is to try to "humanize the web"; we would like to approach the web as "humanist and contemporary artisans with a global vision", fully aware that the internet has redesigned the world map of employment, where Italy can excel in offering products featuring exquisite craftsmanship.

Solomeo is vital for the direct management of the online boutique as this is where we devote special attention to customer service, packaging and visual merchandising: all very important elements for conveying, as in the physical world, the taste of our collections and brand lifestyle.

Very interesting is the possibility to act as "kind advisors", also offering advice to online shoppers on a total lifestyle offering, combining the item purchased with articles of clothing that we know they have in their wardrobe, always maintaining a courteous and respectful stance, without being too intrusive.

We believe that another crucial aspect of operating in the digital world is delivery time and the value of waiting, which completes the luxury experience, unlike the "culture of impatience", which as reported in some of the most authoritative newspapers in the world, "has little in common with the concept of luxury".

We believe therefore that each order should be handled very carefully, with the desire to deliver a "special" package, perhaps accompanied by a handwritten note and with unique elements which can further enhance the direct and human relationship with the customer.

Both in the digital and physical world we are mindful that "brand protection" is essential and is highly topical, something to which we are committed in all our daily activities from our presence on the market to communication.

Regarding our presence on social networks and the internet in general we believe that we should act as we have always done, which is to strive to be gracious in communication and as coherent as possible with our way of living and working.

Sales performance

Net sales at 30 June 2017 rose by 10.7% to €243.3 million, compared with €219.8 million in the first half of 2016 (+9.7% at constant exchange rates). Revenues including other operating income increased by 11.0% to €244.5 million compared with €220.3 million at 30 June 2016.

Sales rose in all markets, domestic and international, and in all distribution channels, monobrand and multibrand; details of sales are provided in the following, with the commentary being that provided on the approval of the Company's preliminary net revenues.

Revenues by geographical area

Italian market – a very handsome rise of 6.0% in revenues which reached €41.8 million (17.2% on the total), compared to €39.5 million at 30 June 2016 (18.0% on the total).

The Italian market remains extremely important for the brand's image, especially within the prêt-àporter offer. The success of the offering of chic and contemporary apparel bearing our trademark – which we imagine can be identified as one of the most exclusive symbols of Made in Italy, a beacon of luxury to be worn especially during the day – therefore takes on even greater importance, contributing to our success and reputation across all international markets.

In view of the role the Italian market plays for the Company and the offering of apparel, the opening of our largest "physical" boutique in Via Montenapoleone, Milan at the beginning of the year has taken on the meaning of high value: the desire to transfer the imagery and atmosphere of "our land", of Solomeo and of "our way of living and working" has been highly praised and, we imagine, has further contributed to heightening the brand's allure.

European market – very positive growth of 9.9% in revenues which reached €75.2 million (30.9%), compared to €68.4 million at 30 June 2016 (31.1%).

Positive sales results in all European countries, with substantially similar trends in the different markets, and sales growth in both the monobrand and multibrand channels.

The strength of the results achieved is supported by the presence of local customers, as always a target for the brand and whose demand continues to grow at a steady and "sustainable" pace, attracted by our offering of very high-quality items, the result of Italian craftsmanship and manual skills and above all distributed on an exclusive basis, with an eye to preserving the brand image.

Accompanying the local demand is an increase in top-end tourism, with steady growth which we believe is not affected – or only marginally – by the macroeconomic trends underlying the growth or slowdown in mid-range tourism.

Purchases made by "young new customers" are playing an increasingly important role; their demand for items with a refined look adds to and complements that of "traditional customers", both of whom sharing the desire to seek out truly special clothes.

North American market – very positive growth of 9.3% in revenues which reached €83.6 million (34.4%), compared to €76.4 million at 30 June 2016 (34.8%).

This growth confirms the positive trend in North America, a market we consider "domestic", in which we remain focused on offering collections which try to stay modern and on our presence in prestigious, selected spaces in the monobrand and multibrand channels, while maintaining and further enhancing the allure which we feel our brand emanates.

An element which has always contributed to our success in all the sales spaces is visual merchandising, with a dedicated organizational structure which aims to add value to the presentation of the collections in all the exhibition areas, both in the direct and multibrand channels, as well as in the Luxury Department Stores.

This approach represents one of the distinctive elements which characterize our relationship, which we consider truly special, with all Luxury Department Stores, committed to seeking out luxurious, never repetitive and hard-to-find offerings, which might attract high-end customers and help make their purchasing experience in some way "unique".

Another extremely important aspect is the bond of trust and respect our people – "pleasantly mannered" and never inopportune - have always tried to create with customers, playing the role of "special advisor" and never the role of a "simple salesperson".

In this way, those in charge of our boutiques and the dedicated spaces at Luxury Department Stores have the chance to "guide" the daily management of sales areas and define shop windows and outfits sympathetic to the local context while remaining fully consistent with the taste of the collections.

The truth is that these department stores are always on the lookout for "special, hard-to-find products".

Greater China – strong growth of 34.6%, even if on limited starting values, with revenues reaching €18.4 million (7.5%) compared to €13.7 million in the first 6 months of last year (6.2%).

Of particular interest is the company's commitment to pursuing sustainable growth objectives, seizing the potentials of an evolving market and maintaining the allure and exclusivity of the brand and distribution, starting from a limited presence in the whole of Greater China.

This significant potential for growth is supported by the evolution of the end customer, ever more sophisticated, with an eye on style and details, seeking "Made in Italy" offerings and a refined lifestyle, with the possibility to mix and match garments that are already in their wardrobe with new season purchases.

We are also witnessing a gradual increase in tourism of our Chinese and Asian customers who spend time shopping especially in the fashion and luxury capitals of the world; thanks to the variety and range of our collections, shopping abroad is also prompted by the fact that products showcased at shops in Paris or New York at a certain time of the year may not be in available at boutiques in Shanghai and Beijing.

This same approach in terms of exclusive distribution is pursued in the multibrand channel, which is now gradually developing in China, with massive growth potential, thanks to the presence of prestigious multibrand boutiques, which include dedicated spaces for our collections.

These new multibrand stores are playing an increasingly important role for top-end customers, who are fascinated by the opportunity to compare and mix special products from different brands, all sharing the common thread of prestige and uniqueness.

Rest of the World – revenues rose by 11.4%, with sales reaching €24.3 million (10.0%), compared to €21.8 million at 30 June 2016 (9.9%).

Growth in all core markets, thanks to the loyal local base of customers seeking an exclusive prêt-à-porter offer; these are customers who buy goods both in the monobrand boutiques and multibrand spaces of the domestic market, and when travelling for pleasure or on business; adding to the demand of traditional customers is the increasing flow of new customers, attracted particularly to our refined and modern "Ready to Wear" offer.

Our presence in the luxury streets helps to strengthen the brand's position and allure, as do the selected press articles published in trade magazines and the communication of our brand values, through events which bring to mind the spirit of Italy and of our Umbria.

Thanks to the atmosphere created around our brand, the quality level of our spaces is further enhanced which, in particular, the Luxury Department Stores in Japan attribute to the brand, thereby ensuring our presence on the most exclusive and prestigious "floors".

Revenues by Distribution Channel

Retail channel – an increase of 21.7% in sales, or €121.1 million, at 30 June 2017 (49.8%) compared to €99.6 million in the first half of last year (45.3%).

Like-for-like performance posted growth of 4.0%3 (period between 1 January and 20 August 2017), a result that we consider to be very positive, with a constant growth trend in line with that of previous periods.

At 30 June 2017, the network consists of 91 direct boutiques, with just one opening over the past 12 months and with four stores in Moscow4 , being converted from the wholesale monobrand channel to the retail channel as from 1 March 2017, contributing to the expansion of the channel. The results also benefitted from the agreement – signed on 13 March 2017 – for the passage to direct operations of 5 shop-in-shops in the Holt Renfrew Luxury Department Stores in Canada, previously run using the wholesale formula.

Wholesale monobrand channel – revenues of €17.6 million (7.2%), with like-for-like growth of 2.6% (reported performance down 20.8%5 ).

3 Like-for-Like in 2017 is calculated as the increase in revenues at constant exchange rates in the DOS existing at 1 January 2016.

4 As in previous conversions from the wholesale monobrand channel to the direct channel, in the first year of operations the positive contribution of the recognition of sales at retail value is partially impacted by the lower sell-in revenues, which only become sell-out revenues in the subsequent period.

5 Reported performance, obtained by including the revenues from the converted boutiques and the online boutique (passing to direct operations as from January 2017) in those for the first half of 2016, declined 20.8% (revenues for the first half of 2017 amounted to €17.6 million compared to €22.2 million at 30 June 2016).

The dynamics of the wholesale monobrand channel were affected by two important initiatives in the first quarter 2017 with our online boutique and the 4 Moscow boutiques both passing from third party management to direct management.

On a like-for-like basis the performance reported by the wholesale monobrand channel is in line with that of the direct channel, thanks to the absolute consistency of image and the presence of customers with the same buying behavior seeking exclusive offerings.

The wholesale monobrand network consisted of 32 boutiques at 30 June 2017, unchanged in the last 12 months, excluding the 4 conversions of boutiques to the retail channel (36 boutiques at 30 June 2016).

Wholesale multibrand channel – the growth of 6.7% was especially positive, with revenues accordingly reaching €104.6 million at 30 June 2017 (43.0%) compared to €98.1 million at 30 June 2016 (44.6%).

We continue to consider the multibrand channel extremely important for the exclusivity attributed to the brand, thanks to a presence in "prestigious" areas, as well as for its maintenance of a Ready To Wear offer that is always contemporary and fresh, never repetitive, which evolves while keeping the "Brunello Cucinelli taste" sought by the higher range customer.

The relationship we believe we have successfully created over the years with the most beautiful luxury multi-brand boutiques and the major Luxury Department Stores is particularly special; this has been combined with the wish to always have the very highest luxury offer.

Lastly, the areas destined to the brand in the multibrand channel in Asia, which have great growth potential over the medium to long-term, have also contributed to the growth.

Income Statement Analysis

EBITDA of €41.6 million posted an increase of 13.1% over the normalized figure of €36.8 million for the first half of 20166 , with a margin improvement of 30 basis points (from 16.7% to 17.0%).

The growth of the business, the positive sell-outs, like-for-like performance and the channel mix all had a positive effect on profitability, with retail revenues rising from 45.3% to 49.8% of the total.

Operating costs – in line with the development of activities – amounted to €117.1 million (47.9%) rising by 11.1% over the normalized figure of €105.4 million for the first half of 2016 (47.8%).

Rental expense at €28.8 million (11.8%) increased by 8.6% compared to €26.5 million (12.0%) for the first half of last year, with growth correlated to the development of the retail network (1 net opening and 4 conversions from the wholesale monobrand channel in the past 12 months) and to some repositionings and increases in sales spaces.

6 The normalized figures for 2016 exclude the effect of the non-recurring costs of €1,293 thousand arising from the leaving agreement entered into with the co-sales manager. These non-recurring costs are classified as payroll costs in the income statement, accordingly forming part of operating costs.

Payroll costs rose to €43.4 million, an increase of 10.6% over the normalized figure of €39.3 million at 30 June 2016, given the presence of personnel dedicated to 5 new directly managed spaces (4 conversions and one net opening) and the 5 shop-in-shops in Holt Renfrew's Luxury Department Stores in Canada, previously run using as wholesale business.

Payroll costs therefore, as a percentage of total sales, remained essentially constant (17.7% compared to 17.8% for the first half of last year).

Other operating costs reached €44.9 million (18.4%) compared to €39.6 million (18.0%), including costs related to the network evolution and the management of our presence in the digital world.

As part of these costs investments in communication rose from €11.2 million to €12.5 million (incidence on revenues stable at 5.1%) as support of the prestige, strengthening and protection of the brand's image; digital investments, as part of the "Great Digital Project", are equally important for the communication of values, lifestyle and brand exclusivity.

Depreciation, related to commercial, digital, production and logistical investments, amounted to €10.6 million, posted a rise of 10.6% over the charge of €9.6 million incurred in the first half of 2016 (with the proportion remaining constant at 4.3%).

Net financial expense rose to €3.0 million (1.2%) compared to €1.8 million in the first half of last year (0.8%); this increase, in a situation where there was a reduction in the Company's net financial position and a relative fall in interest expense, is due to exchange rate fluctuations7 .

Income taxes amounted to €8.1 million (tax rate of 29.1%) compared to the normalized figure of €7.5 million for the first half of 2016 (tax rate 29.4%).

Net profit rose to €19.9 million, an increase of 10.6% over normalized net profit of €17.9 million for the first half of 2016, representing an unchanged 8.1% of the total.

EBITDA increased by 17.2% over last year's reported figure, rising from €35.5 million in the first half of 2016 to €41.6 million at 30 June 2017.

Including in the first half of 2016 the tax effect of non-recurring costs and the impact of lower deferred tax assets (following changes made to the IRES corporate income tax rate), the reported income tax charge at 30 June 2016 amounts to €8.1 million (tax rate of 33.6%).

The increase in net profit over the reported balance is therefore 23.9%, rising from €16.0 million in the first half of 2016 to €19.9 million at 30 June 2017.

Balance Sheet

Strict net working capital fell to €151.0 million at 30 June 2017 (31.5% of last twelve months revenues) from €155.2 million at 30 June 2016 (35.8%).

7 Such increase is mainly correlated to the accounting treatment of currency hedges and in particular to the recognition of unrealized exchange losses on intercompany currency loans which by their nature are of a temporary character, being valued at the exchange rate as of the end of each reporting period.

Inventories slightly increased in absolute terms to €158.6 million from €154.7 million at 30 June 2016. These fell as a percentage of sales (33.1% at 30 June 2017) thanks to a very positive sellout and were in line with the corresponding figure of 33.9% at 31 December 2016.

Trade receivables fell to €54.4 million at 30 June 2017 from €63.1 million at 30 June 2016.

This decrease arises from healthy and positive collection management and the passages from third party management to direct management of our online boutique, four boutiques in Moscow and the 5 shop-in-shops in Holt Renfrew's Luxury Department Stores in Canada, previously run using the wholesale formula.

Trade payables remained stable, amounting to €61.9 million at 30 June 2017 compared to €62.5 million at 30 June 2016.

"Other net assets/liabilities" amounted to -€9.5 million compared to -€19.4 million at 30 June 2016, the change being due to the measurement at fair value of outstanding hedging derivatives.

Net working capital, including "Other net assets/liabilities", totaled €141.6 million (29.5%) compared to last year's figure of €135.8 million (31.3%).

Net Debt and Capex

The Company's net financial position was €59.4 million at 30 June 2017, a significant decrease over the figure of €79.7 million al 30 June 2016.

This decrease arises from the generation of cash from operating activities and benefits from changes in net working capital.

It should be remembered that the net financial position reaches a seasonal peak in the period between June and September, falling again in the last quarter of the year.

The downwards trend, which we believe to be very interesting, will therefore continue in the second half of the year with the net financial position at year end expected to be lower than that at 31 December 2016.

Capital expenditure of €22.2 million was made in the first six months of 2017 (€17.9 million at 30 June 2016), forming part of the investments scheduled in the 2017-2019 program following the completion of the Four-year 2013-2016 Grand Project with €150.5 million invested (10% of accumulated sales).

The assumptions underlying the new investment plan for 2017-2019 are based on safeguarding the exclusivity and prestige of the brand and brand protection in both the "physical" and "online" channels.

Commercial investments amounted to €18.0 million in the first six months of 2017; the major part of these relate to investments made in Russia for the conversion of the 4 Moscow boutiques from third party management to direct management, as well as investments for renovating existing boutiques, carrying out selected openings and repositionings and increasing the area of the sales floors in the Luxury Department Stores.

Investments for production, logistics and IT/Digital amounted to €4.2 million, for the majority relate to those made in technological platforms linked to the "Great Digital Project", which initiated a few years ago represents absolute importance for the Company in the endeavor to make our web presence exclusive and sought-after as in the "physical" channel.

Subsequent events

On 20 July 2017 Brunello Cucinelli S.p.A. finalized the purchase of the minority interest in its Chinese subsidiary "Brunello Cucinelli (Sichuan) Fashion Co. Ltd.", taking its holding to 100.0%. The purchase price was determined as the amount corresponding to the subsidiary's net equity.

***

The manager in charge of preparing the corporate accounting documents, Moreno Ciarapica, declares pursuant to and to the effects of article 154-bis, paragraph 2 of Legislative Decree no. 58 of 1998 that the disclosures included in this release correspond to the balances on the books of account and the accounting records and entries.

The Analysts' Presentation in pdf format relating to the results at 30 June 2017 may be consulted in the "Presentations" section of the Company's website at http://investor.brunellocucinelli.com/en.

This document may contain forward-looking statements on future events regarding the Brunello Cucinelli S.p.A. Group and its operating, economic and financial results. By their nature these statements contain an element of risk and uncertainty as they depend on the occurrence of future events and developments.

The Company informs that the Half-Yearly Financial Report as of June 30, 2017, approved by the Board of Directors on August 29, 2017, will be available to the public on August 30, 2017 at the Company's registered office in Viale Parco dell'Industria, 5, Solomeo (Perugia), at the storage circuit managed by Spafid Connect SpA "EMarket Storage" () and can also be consulted in the "Financial Results" section of the Company's website (investor.brunellocucinelli.com).

Brunello Cucinelli S.p.A. is an Italian maison operating in the absolute luxury goods sector; specializing in cashmere it is now one of the most exclusive brands in the international informal luxury prêt-à-porter chic sector, the expression of everyday luxury. Brunello Cucinelli, founded in 1978 by the eponymous stylist and entrepreneur, posted net revenues of €456 million in 2016 (+10.1% compared to the previous year), of which 83.3% was achieved overseas, and a normalized EBITDA of €78.2 million (up by 13.2% compared to the previous year), and currently has approximately 1,600 employees. Brunello Cucinelli's success is rooted in the history and legacy of great craftsmanship as well as in modern design: a quality strategy founded on a combination of innovation and artisan skill.

The attention and care taken in manufacturing the product are expressed through the use of the highest quality raw materials, tailoring and craftsmanship of exclusively Made in Italy production, combined with savoir faire and creativity; all of this makes the Solomeo-based company one of the most exclusive testimonials of Italian lifestyle worldwide.

Company business has always been conducted in the medieval hamlet of Solomeo, on the outskirts of Perugia. Today the brand is distributed internationally in over 60 countries through 123 monobrand boutiques (91 direct boutiques and 32 monobrand wholesalers) in leading capitals and cities worldwide and in the most exclusive resorts, with a significant presence in approximately 650 selected multibrand stores, including leading luxury department stores.

Contacts: Investor Relations Pietro Arnaboldi Brunello Cucinelli S.p.A. Tel. +39 075/69.70.079

Media

Vittoria Mezzanotte Ferdinando de Bellis Brunello Cucinelli S.p.A. Barabino & Partners Tel. +39 02/34.93.34.78 Tel. +39 02/72.02.35.35

Corporate website: www.brunellocucinelli.com

The financial statements are attached

CONSOLIDATED STATEMENT OF FINANCIAL POSITION AT 30 JUNE 2017

(Euro/000) June 30, 2017 related parties December 31, 2016 related
parties
June 30, 2016 related
parties
Non-current assets
Goodwill 7,045 - -
Intangible assets 26,540 28,823 30,510
Property, plant and equipment 113,229 15,903 111,348 16,100 109,633 15,463
Other non-current financial assets 7,142 32 5,740 32 5,476 32
Deferred tax asset 17,653 15,709 16,614
Total non-current assets 171,609 161,620 162,233
Current assets
Inventories 158,556 154,814 154,701
Trade receivables 54,396 4 47,231 24 63,060 10
Tax receivables 1,176 1,986 1,241
Other receivables and other current assets 13,691 14,693 11,745
Other current financial assets 1,990 1,980 58
Cash and cash equivalents 50,005 46,428 42,222
Current derivative financial instruments 5,767 932 1,424
Total current assets 285,581 268,064 274,451
Assets held for sale - 210 -
Total assets 457,190 429,894 436,684
(Euro/000) June 30, 2017 related parties December 31, 2016 related
parties
June 30, 2016 related
parties
Shareholders' equity
Shareholders' equity attributable to parent company shareholders
Share capital 13,600 13,600 13,600
Share-premium Reserve 57,915 57,915 57,915
Reserves 138,316 111,031 110,738
Net income for the period 19,580 36,397 16,217
Total shareholders' equity attributable to owners of the parent 229,411 218,943 198,470
Shareholders' equity attributable to non-controlling interests
Capital and reserves attributable to non-controlling interests 7,636 6,217 5,967
Net income for the period attributable to non-controlling interests 272 722 (192)
Total shareholders' equity attributable to non-controlling interests 7,908 6,939 5,775
Total shareholders' equity 237,319 225,882 204,245
Non-current liabilities
Employees termination indemnities 3,080 3,065 3,209
Provisions for risks and charges 804 659 607
Non-current payables towards banks 55,063 37,567 45,125
Non-current financial debt 1,718 1,921 1,792
Other non-current liabilities 9,445 8,017 7,780
Deferred Tax liabilities 3,079 2,519 2,512
Non-current derivative financial instruments 72 252 487
Total non-current liabilities 73,261 54,000 61,512
Current liabilities
Trade payables 61,932 216 63,356 291 62,525 901
Current payables towards banks 53,489 58,452 72,910
Current financial liabilities 698 772 1,213
Income tax payables 4,388 1,104 9,992
Current derivative financial instruments 417 4,258 2,112
Other current liabilities 25,686 48 22,070 45 22,175 49
Total current liabilities 146,610 150,012 170,927
Total liabilities 219,871 204,012 232,439
Total equity and liabilities 457,190 429,894 436,684

CONSOLIDATED INCOME STATEMENT AT 30 JUNE 2017

(Euro/000) 1st half, ending on 30th June
June 30, 2017 related
parties
June 30, 2016 related
parties
Net revenues 243,327 7 219,840 12
Other operating income 1,176 15 493 20
Revenues 244,503 220,333
Costs of raw materials and consumables (37,919) (4) (33,336) (8)
Costs for services (117,880) (1,408) (108,383) (1,557)
Payroll costs (43,392) (251) (40,539) (274)
of which non-recurring - (1,293)
Other operating (expenses)/revenues, net (2,557) (2,262)
Costs capitalized 697 482
Depreciation and amortization (10,567) (9,558)
Impairment of assets and other accruals (1,860)
Total operating costs (213,478)
Operating Income 31,025 25,926
Financial expenses (13,115)
Financial income 10,079
Income before taxation 27,989 24,118
Income taxes (8,137) (8,093)
Net income for the period 19,852 16,025
Net income for the period attributable to owners of the parent 19,580 16,217
Net income for the period attributable to non-controlling interests 272 (192)
Base earnings per share 0.28794 0.23849
Diluted earnings per share 0.28794 0.23849

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME

(Euro/000) 1st half, ending on 30th June
2017 2016
Net profit (loss) for the year (A) 19,852 16,025
Other items of comprehensive income:
Other items of comprehensive income that will later be
reclassified on the income statement:
1,419 1,204
Cash flow hedge 6,354 1,654
Income taxes (1,525) (466)
Effect of changes in cash flow hedge reserve 4,829 1,188
Translation differences on foreign financial statements (2,523) 16
Profit / (Losses) on net investment in a foreign operation (1,166) -
Tax effect 279 -
Other items of comprehensive income that will not later be
reclassified on the income statement:
(18) (119)
Remeasurement of defined benefit plans (IAS 19) (18) (159)
Tax effect - 40
Total other comprehensive income net of tax effect (B) 1,401 1,085
Total comprehensive income net of tax (A) + (B) 21,253 17,110
Attributable to:
Shareholders of parent company 21,347 17,502
Non-controlling interests (94) (392)

CONSOLIDATED STATEMENT OF CASH FLOWS AT 30 JUNE 2017

(Euro/000)
CONSOLIDATED STATEMENTS OF CASH FLOWS June 30, 2017 June 30, 2016
CASH FLOW FROM OPERATING ACTIVITIES
Net income for the period 19,852 16,025
Adjustments to reconcile net income for the period to the cash flows generated by (used in)
operating activities:
Depreciation and amortization 10,567 9,558
Provisions for employees termination indemnities 32 33
Provisions for risks and charges / inventory obsolescence / doubtful accounts 1,858 883
Change in other non-current liabilities 2,100 431
(Gain)/Loss on disposal of Fixed assets 138 76
Termination indemnities payments (44) (16)
Payments of Provisions for risks and charges (295) -
Net change in deferred tax assets and liabilities (2,970) (1,229)
Change in fair value of financial instruments (2,502) (804)
Changes in operating assets and liabilities:
Change in trade receivables (5,970) (17,775)
Change in inventories (7,218) (10,258)
Change in trade payables 3,394 (6,268)
Change in other current assets and liabilities 7,577 13,683
Net cash provided by/(used in) operating activities 26,519 4,339
CASH FLOW FROM INVESTING ACTIVITIES
Additions to property, plant and equipment (12,106) (15,868)
Additions to intangible assets (1,404) (2,110)
Additions/(disposals) of financial assets (1,253) 119
Acquisition of business from Brunello Cucinelli Russ OOO, net of cash acquired (8,334) -
Proceeds from disposal of property, plant and equipment 348 245
Assets held for sale - 765
Net cash provided by/(used in) investing activities (22,749) (16,849)
CASH FLOW FROM FINANCING ACTIVITIES
Medium/Long-term loans received 35,000 -
Repayment of medium/long-term loans (9,504) (7,828)
Issue/(Repayment) of short-term loans (26,591) 402
Net change in short-term financial debt 13,945 23,599
Net change in long-term financial debt (632) 30
Dividends paid (10,905) (8,889)
Share capital and reserves increase - (784)
Net cash provided by/(used in) financing activities 1,313 6,530
TOTAL CASH FLOW FOR THE PERIOD 5,083 (5,980)
Effect of exchange rate changes on cash and cash equivalents (1,506) 127
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE PERIOD 46,428 48,075
CASH AND CASH EQUIVALENTS AT THE END OF THE PERIOD 50,005 42,222
Additional information:
Interest paid 1,069 966
Income tax paid 6,756 473