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CECONOMY AG

Quarterly Report May 24, 2012

75_10-q_2012-05-24_fdc56214-2fb7-4066-ae30-8e1df3e3a012.pdf

Quarterly Report

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3 Overview Q1
4 Metro Share
5 Interim Group Management Report
5 Macroeconomic Conditions
5 Financial Position and Financial Performance
7 Opportunities and Risks
7 Sustainability
7 Subsequent Events and Outlook
9 Metro Cash & Carry
11 Real
12 Media-Saturn
13 Galeria Kaufhof
15 Real Estate and Other
16 Store Network
17 Reconciliation of Special Items
18 Interim Consolidated Financial Statements
18 Income Statement
19 Total Comprehensive Income Reconciliation
20 Balance Sheet
21 Cash Flow Statement
22 Statement of Changes in Equity
23 Notes
23 Segment Reporting
24 Other

27 Financial Calendar and Imprint

Strong sales growth in a difficult environment

METRO GROUP sales increase by 2.2% (+2.6% in local currency)

Metro Cash & Carry, Real and Galeria Kaufhof all with like-for-like sales growth

Sales in Germany grow by 1.6%

International sales grow by 2.6% (Western Europe: -1.2%; Eastern Europe: +3.5%; Asia/Africa: +21.3%)

EBIT before special items amounts to €-9 million (Q1 2011: €145 million)

2012 sales and earnings guidance confirmed

Metro Cash & Carry

Significant sales increase of 3.7% Like-for-like sales in Germany grow notably by 3.8% Also strong like-for-like sales in Eastern Europe Dynamic growth continues in Asia

Real

Sales +2.3% Significant like-for-like sales growth in Germany of 4.8% Positive development in Eastern Europe in local currency

Media-Saturn

Sales +0.4% Germany grows thanks to online sales Eastern Europe grows significantly Online sales of €166 million

Galeria Kaufhof

Sales +0.9% Sales growth in Germany and Belgium

Real Estate

Earnings on previous year's level

OVERVIEW Q1 2012

(€)

€ million Q1 2011 Q1 2012 Change (€) Change (LC)
Sales 15,307 1) 15,647 2.2% 2.6%
Germany 5,950 1) 6,047 1.6% 1.6%
International 9,357 1) 9,600 2.6% 3.2%
Western Europe (excl. Germany) 4,754 1) 4,695 -1.2% -1.6%
Eastern Europe 3,818 1) 3,954 3.5% 6.6%
Asia/Africa 784 1) 952 21.3% 15.2%
International share of sales 61.1% 1) 61.4% -
EBITDA 465 2) 306 -34.3%
EBIT 145 2) -9 -
EBT 25 2) -134 -
Net profit for the period 16 2) -81 -
EPS (€) 0.00 2) -0.25 -
Capex 211 219 3.8%
Stores 2,149 2,202 2.5%
Selling space (1,000 sqm) 12,808 13,011 1.6%
Employees (full-time basis) 249,386 248,554 -0.3%

1) Revised disclosure in 2011 (see Notes)

2) 2011 before special items

METRO SHARE

The METRO AG share price rose by 2.8% over the course of Q1 2012 to €28.99. The performance of the METRO AG share therefore remains down on that of both the German DAX and the sector benchmark index, Dow Jones Euro Stoxx Retail. The trading statement announced in mid-January and the publication of the consolidated financial statements on 20 March 2012 were in line with expectations and therefore had no positive effect on the share price. The uncertainty in many key markets in which METRO GROUP is active resulted in a wait-and-see atti-

tude of investors. Furthermore, the capital markets' overall view of the food retail sector weakened. As a result, a number of analysts have also reduced their target prices for the Metro share.

The Annual General Meeting to be held in Düsseldorf on 23 May 2012 will propose a dividend to shareholders of €1.35 per ordinary share. This would correspond to a dividend yield of 4.7% on the closing share price for the quarter.

2010 2011 Q1 2012
Closing prices (€) Ordinary share 53.88 28.20 28.99
Preference share 36.09 24.16 26.98
High prices (€) Ordinary share 58.53 55.91 31.18
Preference share 40.89 39.24 27.50
Low prices (€) Ordinary share 37.28 27.39 27.22
Preference share 32.00 22.43 24.21
Market capitalisation (€ billion) 17.6 9.2 9.5

Metro shares 2010 - Q1 2012

Data based on XETRA closing prices

Performance comparison of Metro ordinary share vs DAX vs Dow Jones Euro Stoxx Retail
31/12/2010 31/12/2011 31/03/2012
vs 31/12/2009 vs 31/12/2010 vs 31/12/2011
METRO GROUP 26.6% -47.7% 2.8%
DAX 16.1% -14.7% 17.8%
Dow Jones Euro Stoxx Retail 13.7% -15.9% 6.6%

Source: Bloomberg

INTERIM GROUP MANAGEMENT REPORT

Macroeconomic Conditions

The global economic downturn, which already began in the second half of last year, continued in Q1 2012. Economic growth was again weak in the first few months of the year. In general, Q1 was marked by economic uncertainty. This was still mainly due to the sovereign debt crisis in the Eurozone, despite the progress made in implementing bailout measures.

The economic slowdown, coupled with continued consolidation measures to stabilise public debts, weighed on disposable incomes and consumers' purchasing power. In addition to VAT increases in some countries, consumers were also burdened by continuing high prices, especially for energy and fuels. At the same time, unemployment in many European countries rose once more, impairing consumer confidence in the process. The worsening conditions at the beginning of the year also impacted the wholesale and retail industry. However, positive calendar effects supported sales in Q1.

Not even Germany could continue to escape the effects of the European debt crisis, despite strong economic growth of 3% in 2011. Current estimates show that the German economy stagnated in Q1 following a contraction at the end of 2011. Seasonally adjusted, the positive labour market development continued, meaning that consumer sentiment remained relatively unaffected by the economic downturn. Conversely, consumers were impacted by record petrol and diesel prices. Overall, retail sales remained stable year on year also thanks to calendar effects in 2012.

At the beginning of 2012, numerous countries in Western Europe were in or on the brink of a recession. Both the worsening sovereign debt crisis and the growing efforts to consolidate government budgets had an increasing effect on the real economy. The divergence between robust core countries and financially unstable, peripheral countries continued. As a result, the overall retail sales development was also very heterogeneous.

Similar to Western Europe, high heterogeneity in the economic development continued in Eastern Europe. In light of worsening economic conditions, Poland and Russia in particular posted a solid performance. In contrast, Turkey lost momentum following two strong years. The economic situation in Bulgaria, Croatia, Serbia and Hungary in particular remained challenged. Also the situation in Greece continued to be difficult. Consumers in Hungary and the Czech Republic were hit by VAT hikes at the beginning of the year.

Despite a slight slowing in economic growth, the Asian emerging markets again posted the strongest growth worldwide in Q1. Retail sales momentum also remained comparatively high. Despite an economic deceleration, China, for example, continued to post double-digit retail sales growth.

Financial Position and Financial Performance

Sales

From January to March 2012, METRO GROUP generated sales of €15.6 billion, up 2.2% year-on-year (Q1 2011: €15.3 billion). In local currency, METRO GROUP sales were even up 2.6% on the previous year. The development in Q1 2012 benefited from positive calendar effects in comparison to Q1 2011.

Sales in Germany in Q1 2012 grew by 1.6% to €6.0 billion. Food sales in particular grew strongly also thanks to the positive calendar effects.

International sales grew by 2.6% to €9.6 billion from January to March 2012 and were impacted by negative currency effects, while in local currency international sales climbed by as much as 3.2%. The international share of sales rose from 61.1% to 61.4%.

Sales in Western Europe (excluding Germany) in Q1 2012 fell by 1.2% to €4.7 billion (in local currency: -1.6%) and were mainly impacted by the previous year's disposal of Media-Saturn France.

From January to March 2012, sales in Eastern Europe grew by 3.5% to €4.0 billion and sales in local currency even rose by a significant 6.6%.

Sales in Asia/Africa in Q1 2012 saw a marked rise of 21.3% to €1.0 billion. In local currency, sales grew by 15.2%.

Shape 2012

Further progress was again made in Q1 2012 with regard to productivity gains within the scope of the efficiency and value enhancing Shape 2012 programme. Metro Cash & Carry delivery sales rose by more than 50% to €504 million (Q1 2011: €325 million). METRO GROUP's own brand sales amounted to €1.7 billion, after €1.5 billion in the previous year. Sales in the promising online business grew to €178 million due to the acquisition of Redcoon (Q1 2011: €26 million).

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 6 ÆINTERIM GROUP MANAGEMENT REPORT

Earnings

EBITDA in Q1 2012 amounted to €306 million (Q1 2011: €464 million). The figure for the previous year included Shape 2012 special items of €1 million. An overview of the special items is shown on page 17; these relate in particular to expenses incurred for restructuring measures.

EBIT in Q1 decreased to €-9 million (Q1 2011: €142 million). There were no one-off expenses (Q1 2011: €3 million), meaning that EBIT before special items also amounted to €-9 million (Q1 2011: €145 million). Earnings were impacted by extensive price investments, particularly at Media-Saturn, as well as higher expansion costs and expenses to improve customer value. Some of this negative impact on earnings was offset by the improved likefor-like sales development.

The net financial result in Q1 2012 amounted to €-125 million (Q1 2011: €-120 million). In 2011, a €27 million book gain was realised from the sale of the remaining stake in Loyalty Partner. The interest result only changed slightly to €-132 million (Q1 2011: €-131 million). The other financial result increased significantly, from €-16 million to €6 million, due to currency effects.

EBT in Q1 2012 amounted to €-134 million (Q1 2011: €22 million). Adjusted for special items, EBT was also €-134 million (Q1 2011: €25 million). EPS amounted to €-0.25, after €-0.01 in Q1 2011.

Capex

METRO GROUP's capex in Q1 2012 amounted to €219 million (Q1 2011: €211 million).

Store Network

In Q1 2012, 15 new stores were opened and four closed or sold.

From January to March 2012, Metro Cash & Carry opened eight new stores. For the first time, four Metro Cash & Carry stores in Pakistan are included as part of the joint venture. These were not counted as new store openings.

Real disposed of one hypermarket in Germany.

Media-Saturn opened six stores and closed three.

In Q1 2012, Galeria Kaufhof opened one "Wanderzeit" branded store in Germany.

As at the end of March 2012, METRO GROUP operated a total of 2,202 stores.

A detailed presentation on the business development of the individual divisions is given on pages 9 to 15.

Funding

METRO GROUP employs typical capital market permanent issuance programmes for funding purposes. To cover medium- and long-term funding requirements, the Group has a "Debt Issuance Programme" available from which bonds are issued. The maximum programme volume amounts to €6 billion and was drawn down by around €4.3 billion as at 31 March 2012 (Q1 2011: €4.5 billion).

As previously announced, the bonds and note loans totalling approximately €1.1 billion that reach maturity this year were refinanced in full in Q1 2012 by a number of private placements, a promissory note (Schuldscheindarlehen) and EUR- and CHF-denominated bonds. This allowed METRO GROUP to secure all refinancing for 2012 early on and significantly improve its maturity profile.

Both the "Euro Commercial Paper Programme" as well as a further commercial paper programme, specifically geared to French investors, facilitate the coverage of short-term funding requirements. The maximum volume of each programme amounts to €2 billion. The drawdown on both programmes from January to March 2012 averaged €0.6 billion (Q1 2011: €0.1 billion).

In addition, METRO GROUP has bilateral and syndicated credit facilities amounting to €4.7 billion with durations up to 2017. As at 31 March 2012, the drawdown thereof was €1.5 billion (31 March 2011: €1.6 billion). €3.2 billion in bilateral and syndicated credit lines, with maturities exceeding one year, were not drawn down.

Balance Sheet

Total assets decreased by €2.0 billion to €32.0 billion compared to 31 December 2011. This is mainly due to the decrease in cash and cash equivalents typical for Q1 in comparison to the year-end closing.

As at 31 March 2012, METRO GROUP's balance sheet disclosed €6.4 billion equity. Due to the balance sheet contraction, the year-to-date equity ratio increased significantly from 18.9% to 20.1%.

Net debt, after netting cash and cash equivalents, as well as bank deposits, with financial liabilities (including fi-

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 7 ÆINTERIM GROUP MANAGEMENT REPORT

nance leases), totalled €7.4 billion compared to €4.1 billion as at 31 December 2011. This increase in net debt against the prior year-end closing is characteristic and resulted mainly from the €3.5 billion reduction in trade payables. The reason for this reduction lies in the high share of sales Q4 contributes to the full year, which regularly corresponds to high trade payables at the year-end closing, which are then reduced over the course of Q1. Net debt went up by €0.2 billion to €7.4 billion compared to 31 March 2011.

Cash Flow

From January to March 2012, cash outflow from operating activities amounted to €2.9 billion (Q1 2011: €3.3 billion cash outflow). This reflects the seasonal increase in net working capital. However, this increase was significantly less than in Q1 2011.

Cash flow from investing activities included cash outflows for capex and acquisitions as well as cash inflows relating to property sales and to the sale of shares in Loyalty Partner in the previous year. Overall, cash outflow amounted to €0.3 billion (Q1 2011: €0.2 billion cash outflow).

Cash flow before financing activities improved to €-3.2 billion (Q1 2011: €-3.5 billion).

Cash inflow from financing activities amounted to €1.8 billion (Q1 2011: €0.4 billion cash inflow). The increase was due to all financing for the year being secured in Q1 2012.

Opportunities and Risks

Since the preparation of the Annual Report (27 February 2012), no changes arose from the reported opportunities and risks concerning the ongoing development of METRO GROUP as described in detail in the Annual Report 2011 (pp. 158 − 174).

There are no risks that could endanger the company's existence and at present, none can be identified for the future.

Sustainability

In the study "Germany's Top Employers 2012" published in March, the CRF Institute distinguished METRO GROUP for its excellent and modern human resources management. Consequently, METRO GROUP is one of the 118 employers that offer particularly good working conditions to their employees.

Subsequent Events and Outlook

Events After the Quarter-end Closing

Expenses in the low double-digit million Euros range are expected in the Other segment from the planned cessation of operations at a MGL METRO GROUP Logistics location by the end of 2013 at the very latest.

Macroeconomic Outlook

Uncertainty about future economic development remains high. The economic situation in Western and Eastern Europe is also marked by the different development amongst individual countries in 2012. More VAT increases will come into effect in Italy and France during the course of the year (October 2012). Growth rates among the Asian emerging markets remain comparatively high despite the economic slowdown. Overall, economic growth worldwide is likely to be down on that seen in 2011.

Outlook METRO GROUP

The economic situation worsened in 2011 largely as a result of the sovereign debt crisis. For this reason, we expect continued economic instability to dampen consumer confidence.

Sales

The persistently difficult economic situation and the slowing price increases will most likely have a negative impact on sales in 2012. On the other hand, all sales divisions are taking a number of steps designed to boost sales. For this reason, we foresee an increase in sales in 2012.

Earnings

METRO GROUP's strategy aims for sustainable growth in sales and earnings.

In 2012, the earnings development will be dampened by the continuing difficult economic situation. In 2012, METRO GROUP will continue to invest in its competitiveness. This will include both productivity steps from the Shape 2012 programme and targeted price investments. In addition, we intend to lay a foundation from which we can accelerate our expansion activities, an effort that will also create additional costs. We nonetheless expect EBIT before special items to roughly match the previous year's result (EBIT 2011 before special items: €2,372 million). It should be noted, though, that a forecast issued at this time includes an element of risk in light of the problems described above and the uncertain economic situation.

Cash Flow

Based on the development in Q1 2012 and in light of a focussed and disciplined investment programme, METRO GROUP expects the cash flow development to be significantly better in financial year 2012 than in 2011. As a result, net debt is expected to decline.

METRO GROUP QUARTERLY REPORT Q1 2012 ÆINTERIM GROUP MANAGEMENT REP ORT

Capex

In the financial year 2012, METRO GROUP plans to inv e s t €1.8 billio n and open aro und 100 new stores. The ori ginal plan had been for i nvestments of €2.0 b illion and mo r e than 100 new store o penings.

2012
Inv
estments (
€ billion)
1
8
New sto
re openings
~
1
0
0
Sales growth >0 %
Earnings (before special items, € billion) ~2.4

Metro Cash & Carry

Sales Change Currency Change lfl
€ million (€) effects (local currency) (local currency)
Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012
1)
Total
7,023 7,284 1.1% 3.7% 0.7% -0.2% 0.4% 3.9% -0.7% 2.0%
1)
Germany
1,138 1,147 -5.6% 0.9% 0.0% 0.0% -5.6% 0.9% -2.1% 3.8%
Western Europe (excl. Germany) 2,577 2,572 -1.8% -0.2% 0.3% 0.2% -2.1% -0.4% -2.1% -0.8%
Eastern Europe1) 2,547 2,650 2.9% 4.0% 1.1% -2.5% 1.8% 6.5% -2.2% 3.1%
Asia/Africa 762 914 19.0% 20.0% 3.3% 6.0% 15.7% 14.0% 13.9% 5.3%

1) Revised disclosure in 2011 (see Notes)

From January to March 2012, sales at Metro Cash & Carry grew considerably by 3.7% to €7.3 billion (in local currency: +3.9%). This was mainly due to dynamic developments in Eastern Europe and Asia. Like-for-like sales increased by a noticeable 2.0%, especially in Germany and Asia, with Eastern Europe also seeing an improvement. This was due to further productivity gains and a more attractive price profile as well as positive calendar effects.

Delivery sales grew very strongly to €504 million (Q1 2011: €325 million). The delivery business was successfully expanded in the eight so-called focus countries in particular (China, Germany, France, Italy, Poland, Russia, Spain and Turkey). Own brands also continued to grow dynamically. The share of own brand sales grew significantly by 2.1 percentage points to 16.5% (Q1 2011: 14.4%). This was mainly due to higher margin own brand products, which are tailored to the needs of our customer groups (Rioba, Fine Food, H-Line, HoReCa Select and Sigma).

In Germany, sales generated in Q1 2012 grew by 0.9% to €1.1 billion. Strong like-for-like sales growth of 3.8% more than offset the decline in sales from the optimisation of the store network (Q4 2011: 10 closures). This encouraging sales performance was also due to higher customer frequency.

Destination categories, especially ultra-fresh products, posted further sales growth. The measures implemented for non-food products showed first signs of success with a very positive sales development.

In February, a new regional delivery hub started operations in Hamburg-Altona, which will serve all delivery customers in the northern Hamburg region in the future. The Hamburg logistics platform is the third German regional delivery hub in addition to the ones in Weiterstadt and Essen.

In order to increase competence in freshness, targeted investments were made to optimise logistics structures. In January 2012, Metro Cash & Carry and MGL METRO GROUP Logistics brought a central hub for meat into operations near Frankfurt. In the future, this new logistics platform will handle an important part of the destination category fresh meat and strengthen the competitive edge in fresh.

Despite difficult macroeconomic conditions, sales in Western Europe in Q1 2012 were almost on par with the previous year at €2.6 billion (in local currency: -0.4%). Like-for-like sales declined slightly by 0.8%. Against the backdrop of an overall declining market, market shares were won in Spain and Italy. In France, like-for-like sales even continued to post encouraging growth, underscoring the strength of the Metro Cash & Carry concept.

Sales in Eastern Europe in Q1 2012 grew dynamically by 4.0% to €2.7 billion despite the ongoing difficult macroeconomic environment. In local currency, sales increased by as much as 6.5%. Like-for-like sales also increased significantly by 3.1%. In Russia, the exceptional like-forlike sales growth continued.

Metro Cash & Carry successfully launched in a further country, Romania, its franchise programme for independent retailers. This long-term partnership allows Metro Cash & Carry to strengthen the competitiveness of small traders in a way that benefits both sides. Similar programmes also exist in Poland and Bulgaria.

From January to March 2012, sales in Asia/Africa grew by 20.0% to €0.9 billion (in local currency: +14.0%). Sales increased in all countries, with China in particular seeing growth continue, including like-for-like sales growth.

The international share in sales generated during Q1 2012 increased from 83.8% to 84.2%.

METRO GROUP QUARTERLY REPORT Q1 2012 ÆINTERIM GROUP MANAGEMENT REP ORT

$\epsilon$ million Q1 2011 Q1 2012 Change
EBITDA 92 39 $-58.0%$
EBITDA before special items 96 39 $-59.3%$
FRIT クワ $-26$
EBIT before special items 31 -26
Capex 34 5 .93%
31/12/2011 31/03/2012 Change
Stores 728 740
Selling space (1,000 sqm) 5.517 5.564 +4.
Employees (full-time basis) 116.408 113.719 -7.689

In Q1 2012, EBITDA dec reased by €53 millio n to €39 million (Q1 2011: €92 million).

EBIT in Q1 2012 decreased by €53 million to €-26 million due to the developme nt of f urther functio ns to improv e c u s tomer value , e xpenses for reorgan i s a t ion as well as price i nvestm ents. The resul t was a lso impacte d by hig h e r expan sion cos ts. The EBIT d ecline was offs e t in par t by the positive eff e c t from the impro ved like-for-like sales dev elopment. Special items were not incurred in Q1. As a result, EBIT before special items also amounted to €-26 million (Q1 2011: €31 mil lion).

Capex from January to March 2012 for the expansion and modernisation amounted to €51 millio n (Q1 2011: €34 million). I n thi s period, Metro Cas h & Carry opened eight stores, two in b oth China and Kaz akhs tan, and one each i n Polan d, Rus sia, I ndia and Vietnam. For the firs t time, four M etro Cas h & Carry stores in Pakista n are included as part of the joint venture. These were not counted as n e w store openi n gs.

As at 31 March 2012, Metro Cash & Carry operated 740 stores i n 3 0 countri es, thereof 107 i n Germany, 260 in Western Europe, 272 in E astern E urope and 101 i n Asia/Africa.

Real

Sales
€ million
Change
(€)
Currency
effects
Change
(local currency)
lfl
(local currency)
Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012
1)
Total
2,605 2,664 -3.5% 2.3% 0.1% -1.2% -3.6% 3.5% -2.8% 3.5%
1)
Germany
1,896 1,968 -4.2% 3.8% 0.0% 0.0% -4.2% 3.8% -2.3% 4.8%
Eastern Europe 709 696 -1.8% -1.8% 0.2% -4.3% -2.0% 2.6% -4.2% -0.1%

1) Revised disclosure in 2011 (see Notes)

In Q1 2012, sales at Real increased by 2.3% to €2.7 billion (in local currency: +3.5%) due also to positive calendar effects as well as a higher average ticket.

In Germany, sales increased significantly by 3.8% to €2.0 billion during Q1. Like-for-like sales even increased by 4.8%. Consequently, Real outperformed the overall market. The "Funky Beans" promotional campaign had a very positive effect on the sales development. Higher customer frequency and positive non-food sales development also contributed to this growth. The attractiveness of the Real brand continued to rise in Q1. 87 attractive concept modules were implemented to strengthen the brand further.

The Real online shop continued to grow dynamically. The number of orders in Q1 2012 was more than twice that in Q1 2011.

Sales in Eastern Europe in Q1 2012 decreased by 1.8% to €0.7 billion. Conversely, sales in local currency grew by 2.6%. Like-for-like sales were on par with the previous year. Sales in Russia increased significantly; like-for-like sales almost saw double-digit percentage growth. In the still challenging Polish market, the sales development improved also thanks to the measures implemented.

The international share in sales generated during Q1 2012 decreased from 27.2% to 26.1%.

€ million Q1 2011 Q1 2012 Change
EBITDA 25 22 -12.6%
EBITDA before special items 23 22 -4.7%
EBIT -21 -23 -9.7%
EBIT before special items -23 -23 0.1%
Capex 51 22 -56.5%
31/12/2011 31/03/2012 Change
Stores 426 425 -1
Selling space (1,000 sqm) 3,082 3,065 -17
Employees (full-time basis) 52,214 51,190 -1,024

In Q1 2012, EBITDA fell to €22 million (Q1 2011: €25 million).

EBIT amounted to €-23 million, almost on par with the previous year (€-21 million). EBIT before special items remained unchanged against the previous year at €-23 million. A decline in EBIT in Eastern Europe was offset by the sales-driven rise in earnings in Germany.

Capex in Q1 2012 amounted to €22 million (Q1 2011: €51 million). One store was disposed of in Germany.

As at 31 March 2012, the store network comprised 425 stores in six countries, thereof 315 in Germany and 110 in Eastern Europe.

Media-Saturn

Sales
€ million
Change
(€)
Currency
effects
Change
(local currency)
lfl
(local currency)
Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012
Total 4,965 4,983 0.8% 0.4% 0.8% -0.2% 0.0% 0.5% -4.0% -3.1%
Germany 2,254 2,265 1.8% 0.5% 0.0% 0.0% 1.8% 0.5% 0.4% -3.7%
Western Europe (excl. Germany) 2,131 2,076 -2.3% -2.6% 1.6% 0.6% -3.9% -3.2% -8.3% -4.2%
Eastern Europe 562 607 6.5% 8.1% 0.8% -4.3% 5.7% 12.4% -5.7% 3.9%
Asia 18 35 - 93.8% - 15.7% - 78.1% - n.a.

Although the overall market remained difficult in Q1 2012, sales at Media-Saturn rose by 0.4% to €5.0 billion (in local currency: +0.5%). The sales development was impacted by the previous year's sale of Media-Saturn France. The sales development in February and March continued to improve following a promotion-related weak start in January. Online sales continued to grow dynamically. Sales climbed from €19 million to €166 million due to the acquisition of Redcoon and the successful launches of the German multichannel offerings by Media Markt and Saturn. All in all, Media-Saturn's Q1 development underscores its leading market position in Europe.

In Germany, sales in Q1 2012 grew by 0.5% to €2.3 billion, while like-for-like sales fell by 3.7%. Sales dove in January due to the withdrawal of extensive marketing activities at the beginning of the year (2011: Saturn's 50th anniversary, 1,000 products at purchase prices at Media Markt). However, the weak start to the year was offset in part in February and March thanks to a significant sales upturn. This was also due to the dynamic online sales growth, which amounted to €83 million. Additionally, the measures initiated to sharpen the price profile also continued to bear fruit. The range of own brand products was expanded and enjoyed increasing popularity.

Media Markt launched its online shop on 16 January 2012. Media Markt, Saturn and Redcoon now have their own online retailing presence in Germany. Multichannel offerings are particularly important here. A high in-store pickup rate underscores the attractiveness of this unique multichannel offering.

In Q1 2012, sales decreased by 2.6% in Western Europe, primarily due to the sale of Media-Saturn France (in local currency: -3.2%). Like-for-like sales dropped by 4.2%. The difficult economic environment continues to have a significant impact on demand for consumer electronics, particularly in Southern Europe. In this market environment, Media-Saturn was able to increase its market shares. Sales, including like-for-like sales, developed very strongly in the Netherlands and Sweden. Online retailing in Western Europe did very well, generating sales of €78 million. In the Netherlands, the online offering has now been extended to more than 8,000 articles.

In Eastern Europe, sales in Q1 2012 increased significantly by 8.1% to €0.6 billion (in local currency: +12.4%), with like-for-like sales growing by 3.9%. The positive sales trend in Poland continued. Overall sales in local currency even rose by more than 10%. Also sales in Russia continued to perform well, with growth of more than 20% and like-for-like sales also seeing double-digit growth.

Sales in Asia almost doubled thanks to the opening of additional pilot stores. Demand for large domestic appliances fell due to the end of state subsidies.

The international share in sales generated during Q1 2012 fell slightly from 54.6% to 54.5%.

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 13 ÆINTERIM GROUP MANAGEMENT REPORT

€ million Q1 2011 Q1 2012 Change
EBITDA 127 46 -63.6%
EBITDA before special items 128 46 -63.9%
EBIT 65 -20 -
EBIT before special items 66 -20 -
Capex 35 38 8.6%
31/12/2011 31/03/2012 Change
Stores 893 896 +3
Selling space (1,000 sqm) 2,880 2,902 +22
Employees (full-time basis) 58,660 56,300 -2,360

In Q1 2012, EBITDA amounted to €46 million (Q1 2011: €127 million).

EBIT fell to €-20 million (Q1 2011: €65 million). This was due to the sales-related fall in earnings, the measures initiated to further sharpen the price profile and lower advertising subsidies as well as higher expansion costs (including in China) and costs to expand the multichannel business. As there were no special items, EBIT before special items also amounted to €-20 million (Q1 2011: €66 million).

Capex in the store network amounted to €38 million in Q1 2012 (Q1 2011: €35 million). Six stores were opened in the period from January to March 2012, thereof three in Germany, two in Italy and one in Sweden. Two stores were closed in Spain and one in Portugal.

At the end of Q1 2012, the store network of Media Markt and Saturn comprised 896 stores in 16 countries, thereof 392 in Germany, 344 in Western Europe, 153 in Eastern Europe and seven in Asia.

Galeria Kaufhof

Sales
€ million
Change lfl
Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012
1)
Total
699 705 -5.6% 0.9% -3.9% 0.1%
1)
Germany
653 659 -6.3% 0.8% -4.8% -0.1%
1)
Western Europe (excl. Germany)
46 47 4.5% 2.2% 4.4% 2.2%

1) Revised disclosure in 2011 (see Notes)

In Q1 2012, sales at Galeria Kaufhof rose by 0.9% to €0.7 billion; like-for-like sales were up slightly on Q1 2011. Over the course of the quarter, sales grew dynamically after a slow start to the year due to weather conditions. The categories womenswear, accessories and hardlines in particular showed an encouraging development.

Sales at Galeria Kaufhof in Germany in the period from January to March 2012 grew by 0.8% to €0.7 billion; likefor-like sales were almost on par with Q1 2011.

The improved sales space allocation for high-margin categories accessories, textiles and shoes, continued to be rolled out.

The upgraded online shop, which now also includes textiles, enjoyed increasing popularity; sales doubled against Q1 2011.

In Western Europe, sales from January to March 2012 grew by 2.2% and benefited from a good development in textiles. In like-for-like terms, sales grew also by 2.2%.

In mid-January 2012, METRO GROUP suspended talks with interested parties for the takeover of Galeria Kaufhof until further notice. METRO GROUP will work on further enhancing the value of Galeria Kaufhof. This decision will not change the existing portfolio strategy of METRO GROUP.

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 14 ÆINTERIM GROUP MANAGEMENT REPORT

€ million Q1 2011 Q1 2012 Change
EBITDA -4 2 -
EBITDA before special items -4 2 -
EBIT -27 -24 13.4%
EBIT before special items -27 -24 13.4%
Capex 14 16 14.2%
31/12/2011 31/03/2012 Change
Stores 140 141 +1
Selling space (1,000 sqm) 1,475 1,480 +5
Employees (full-time basis) 19,257 17,948 -1,309

In Q1 2012, EBITDA amounted to €2 million (Q1 2011: €-4 million).

Thanks to an improved sales development, EBIT in Q1 2012 rose to €-24 million (Q1 2011: €-27 million). This more than offset the increase in write-downs due to the extensive refurbishments. EBIT before special items also amounted to €-24 million (Q1 2011: €-27 million).

From January to March 2012, capex in the store network amounted to €16 million (Q1 2011: €14 million).

One Wanderzeit store was opened in Q1 2012. This new special concept now has four stores and offers an attractive equipment and clothing assortment centred on hiking on sales area of around 500 sqm .

As at 31 March 2012, the store network of Galeria Kaufhof comprised 141 stores, thereof 126 in Germany and 15 in Belgium.

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 15 ÆINTERIM GROUP MANAGEMENT REPORT

Real Estate

€ million Q1 2011 Q1 2012 Change
EBITDA 236 221 -6.0%
EBITDA before special items 231 221 -4.4%
EBIT 139 136 -2.0%
EBIT before special items 136 136 -0.3%
Capex 61 68 11.4%
31/12/2011 31/03/2012 Change

Employees (full-time basis) 1,215 1,299 +84

Other
-- -------
€ million Q1 2011 Q1 2012 Change
Sales 1) 15 10 -30.8%
EBITDA -7 -24 -
EBITDA before special items -5 -24 -
EBIT -38 -53 -40.4%
EBIT before special items -36 -53 -47.4%
Capex 16 24 55.3%

1) Revised disclosure in 2011 (see Notes)

31/12/2011 31/03/2012 Change
Employees (full-time basis) 7,900 8,098 +198

The segment Real Estate comprises all METRO GROUP's real estate assets, as well as all real estate-related services.

The real estate management actively contributes to METRO GROUP's value creation. The international expansion, active asset- and portfolio management, as well as the optimised resource deployment are to secure and systematically enhance the value of real estate in the long run.

As at 31 March 2012, METRO GROUP owned 687 properties (31 December 2011: 687).

In Q1 2012, EBITDA came in at €221 million (Q1 2011: €236 million). EBITDA before special items fell from €231 million to €221 million. These earnings mainly constitute rental income paid by METRO GROUP's divisions. EBIT was €136 million compared to €139 million in Q1 2011. EBIT before special items remained unchanged at €136 million. Lower rental income as a result of store disposals was offset by new store openings and rental increases from indexation.

The segment Other comprises aside from METRO GROUP's strategic management holding, METRO AG, amongst others, the procurement organisation in Hong Kong, which also operates for third parties, as well as the logistics services.

In Q1 2012, sales in the segment Other totalled €10 million (Q1 2011: €15 million). Sales mainly included the commission from third-party business via METRO GROUP's procurement organisation in Hong Kong. Lower order volumes from some key accounts significantly reduced sales in comparison to Q1 2011.

In Q1 2012, EBIT fell to €-53 million (Q1 2011: €-38 million). EBIT before special items decreased from €-36 million to €-53 million. This EBIT-decline was due, among other things, to higher project costs in connection with the expansion of the Shared Service Centres as well as onetime expenses relating to the reduction of METRO AG's Management Board.

AS AT 31 MARCH 2012

Metro
Cash & Carry
Real Media-Saturn Galeria Kaufhof METRO GROUP
Q1 31/03/12 Q1 31/03/12 Q1 31/03/12 Q1 31/03/12 Q1 31/03/12
Germany 107 -1 315 +3 392 +1 126 +3 940
Austria 12 44 5
6
Belgium 11 21 15 4
7
Denmark 5 5
France 92 92
Italy 48 +2 112 +2 160
Luxemburg 2 2
Netherlands 17 38 5
5
Portugal 11 -1 9 -1 20
Spain 34 -2 66 -2 100
Sweden +1 25 +1 25
Switzerland 27 27
United Kingdom 30 30
Western Europe 260 344 15 619
Bulgaria 14 14
Croatia 7 7
Czech Republic 13 13
Greece 9 10 19
Hungary 13 21 3
4
Kazakhstan +2 8 +2 8
Moldova 3 3
Poland +1 40 54 61 +1 155
Romania 32 25 57
Russia +1 63 18 36 +1 117
Serbia 9 9
Slovakia 6 6
Turkey 24 12 25 61
Ukraine 31 1 32
Eastern Europe +4 272 110 153 +4 535
China +2 54 7 +2 61
Egypt 2 2
India +1 10 +1 10
Japan 9 9
Pakistan +4 9 +4 9
Vietnam +1 17 +1 17
Asia/Africa +8 101 7 +8 108
Total +12 740 -1 425 +3 896 +1 141 +15 2,202

RECONCILITATION OF SPECIAL ITEMS (SEGMENTS)

Q1 2012

As reported Special items Before special items
€ million Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012
EBITDA 464 306 1 0 465 306
thereof Metro Cash & Carry 92 39 4 0 96 39
Real 25 22 -2 0 23 22
Media-Saturn 127 46 1 0 128 46
Galeria Kaufhof -4 2 0 0 -4 2
Real estate 236 221 -5 0 231 221
Other -7 -24 2 0 -5 -24
Consolidation -4 -1 1 0 -3 -1
EBIT 142 -9 3 0 145 -9
thereof Metro Cash & Carry 27 -26 4 0 31 -26
Real -21 -23 -2 0 -23 -23
Media-Saturn 65 -20 1 0 66 -20
Galeria Kaufhof -27 -24 0 0 -27 -24
Real estate 139 136 -3 0 136 136
Other -38 -53 2 0 -36 -53
Consolidation -3 1 1 0 -2 1
EBT 22 -134 3 0 25 -134
Net profit for the period 14 -81 2 0 16 -81
Earnings per share (€) -0.01 -0.25 0.01 0.00 0.00 -0.25

RECONCILIATION OF SPECIAL ITEMS (REGIONS)

Q1 2012

As reported Special items Before special items
€ million Q1 2011 Q1 2012 Q1 2011 Q1 2012 Q1 2011 Q1 2012
EBITDA 464 306 1 0 465 306
thereof Germany 115 48 3 0 118 48
Western Europe (excl. Germany) 124 73 3 0 127 73
Eastern Europe 202 172 -6 0 196 172
Asia/Africa 19 9 1 0 20 9
Consolidation 4 4 0 0 4 4
EBIT 142 -9 3 0 145 -9
thereof Germany -32 -106 3 0 -29 -106
Western Europe (excl. Germany) 60 12 3 0 63 12
Eastern Europe 113 88 -4 0 109 88
Asia/Africa -3 -7 1 0 -2 -7
Consolidation 4 4 0 0 4 4
EBT 22 -134 3 0 25 -134
Net profit for the period 14 -81 2 0 16 -81
Earnings per share (€) -0.01 -0.25 0.01 0.00 0.00 -0.25

INTERIM CONSOLIDATED FINANCIAL STATEMENTS

INCOME STATEMENT

€ million Q1 2011 Q1 2012
Net sales 1)
15,307
15,647
Cost of sales 1)
-12,124
-12,504
Gross profit on sales 3,183 3,143
Other operating income 319 326
Selling expenses -2,990 -3,052
General administrative expenses -356 -413
Other operating expenses -14 -13
EBIT 142 -9
Result from associated companies 0 1
Other investment result 27 0
Interest income 32 32
Interest expenses -163 -164
Other financial result -16 6
Net financial result -120 -125
EBT 22 -134
Income taxes -8 53
Net profit for the period 14 -81
Net profit for the period attributable to non-controlling interests 17 1
Net profit attributable to shareholders of METRO AG -3 -82
Earnings per share in € (basic=diluted) -0.01 -0.25

1) Revised disclosure (see Notes)

TOTAL COMPREHENSIVE INCOME RECONCILITATION

€ million Q1 2011 Q1 2012
Net profit for the period 14 -81
Other comprehensive income
Changes in revaluation reserve 0 0
Actuarial gains/losses 0 0
Currency translation differences from the conversion of the accounts -13 145
of foreign operations
Effective portion of gains/losses from cash flow hedges -12 -21
Gains/losses fron the revaluation of financial instruments in the 0 0
category "available-for-sale"
Income tax attributable to components of "other income" 2 -1
Total comprehensive income -9 42
Comprehensive income attributable to non-controlling interests 14 6
Comprehensive income attributable to shareholders of METRO AG -23 36

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 20 ÆINTERIM CONSOLIDATED FINANCIAL STATEMENTS

BALANCE SHEET

Assets

€ million 31/12/2011 31/03/2011 31/03/2012
Non-current assets 18,822 18,682 18,816
Goodwill 4,045 4,061 4,063
Other intangible assets 454 422 434
Tangible assets 12,661 12,276 12,603
Investment properties 209 233 220
Financial investments 1) 79 246 130
Other financial and non-financial assets 1) 470 443 460
Deferred tax assets 904 1,001 906
Current assets 15,165 12,551 13,228
Inventories 7,608 7,273 7,434
Trade receivables 551 451 519
Financial investments 1) 119 3 99
Other financial and non-financial assets 1) 2,882 2,493 2,477
Entitlements to income tax refunds 431 468 516
Cash and cash equivalents 3,355 1,690 1,958
Assets held for sale 219 173 225
33,987 31,233 32,044

Equity and Liabilities

€ million 31/12/2011 31/03/2011 31/03/2012
Equity 6,437 6,403 6,442
Share capital 835 835 835
Capital reserve 2,544 2,544 2,544
Reserves retained from earnings 2,985 2,906 3,020
Non-controlling interests 73 118 43
Non-current liabilities 8,085 8,342 9,165
Provisions for pensions and similar commitments 1,028 1,014 1,033
Other provisions 463 2) 489 2) 457
Borrowings 1) 5,835 6,012 6,905
Other financial and non-financial liabilities 1) 602 2) 613 2) 620
Deferred tax liabilities 157 214 150
Current liabilities 19,465 16,488 16,437
Trade liabilities 14,214 2) 10,233 2) 10,729
Provisions 546 2) 469 2) 483
Borrowings 1) 1,606 2,915 2,459
Other financial and non-financial liabilities 1) 2,705 2) 2,508 2) 2,471
Income tax liabilities 394 223 295
Liabilities related to assets held for sale 0 140 0
33,987 31,233 32,044

1) Changes of name (see Notes)

2) Revised disclosure (see Notes)

CASH FLOW STATEMENT

€ million
Q1 2011
Q1 2012
EBIT
142
-9
Write-backs/write-downs of assets excl. financial assets
322
315
Change in provisions for pensions and other provisions
-59
1) -48
Change in net working capital
-3,311
1) -2,878
Income taxes paid
-199
-227
Reclassification of gains (-) / losses (+) from the disposal of fixed assets 0 0
Other
-215
1) -84
Total cash flow from operating activities
-3,320
-2,931
Corporate acquisitions 0 0
Investments in tangible assets (excl. finance leases)
-281
1) -337
Other investments
-26
-32
Divestments 0 0
Disposal of fixed assets
98
99
Gains (-) / losses (+) from the disposal of fixed assets 0 0
Total cash flow from investing activities
-209
-270
Profit distribution
to METRO AG shareholders 0 0
to other shareholders
-49
-35
Changes of financial liabilities
630
1,932
Interest paid
-160
-156
Interest received
34
47
Profit and loss transfers and other financing activities
-28
10
Total cash flow from financing activities
427
1,798
Total cash flows
-3,102
-1,403
Exchange rate effects on cash and cash equivalents
-7
6
Change in cash and cash equivalents due to the first-time consolidation of companies 0 0
Total change in cash and cash equivalents
-3,109
-1,397
Cash and cash equivalents on 1 January
4,799
3,355
Cash and cash equivalents on 31 March
1,690
1,958

1) Revised disclosure (see Notes)

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 22 ÆINTERIM CONSOLIDATED FINANCIAL STATEMENTS

STATEMENT OF CHANGES IN EQUITY

€ million Share
capital
Capital
reserve
Effective
portion
of
gains/
losses
from
cash flow
hedges
Currency
translation
differences from
the conversion
of the accounts
of foreign
operations
Income tax
attributable to
components of
"other income"
Other
earnings
reserves
Total
reserves
retained
from
earnings
Total thereof
attribut
able to
"other
income"
Minority
interests
thereof
attribut
able to
"other
income"
Total
equity
01/01/2011 835 2,544 63 -315 17 3,164 2,929 6,308 152 6,460
Dividends 0 0 0 0 0 0 0 0 -49 -49
Comprehensive income 0 0 -12 -10 2 -3 -23 -23 -20 14 -3 -9
Revision of IAS 17 0 0 0 0 0 0 0 0 1 1
31/03/2011 835 2,544 51 -325 19 3,161 2,906 6,285 118 6,403
01/01/2012 835 2,544 91 -438 -4 3,336 2,985 6,364 73 6,437
Dividends 0 0 0 0 0 0 0 0 -35 -35
Comprehensive income 0 0 -21 140 -1 -82 36 36 118 6 5 42
Capital balance from acquisitions of shares 0 0 0 0 0 0 0 0 0 0
31/03/2012 835 2,544 70 -298 -5 3,253 3,020 6,399 43 6,442

SEGMENT REPORTING Q1 2012

Metro

Divisions

Cash & Carry Real Media-Saturn Galeria Kaufhof Real Estate Other Consolidation METRO GROUP
€ million Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
External sales (net) 7,023 1) 7,284 2,605 1) 2,664 4,965 4,983 699 1) 705 0 0 15 1) 10 0 0 15,307 1) 15,647
Internal sales (net) 7 7 0 0 0 0 0 0 0 0 1,370 1) 1,448 -1,377 1) -1,454 0 0
Total sales (net) 7,030 1) 7,290 2,605 1) 2,664 4,965 4,983 699 1) 705 0 0 1,385 1) 1,458 -1,377 1) -1,454 15,307 1) 15,647
EBITDA 92 39 25 22 127 46 -4 2 236 221 -7 -24 -4 -1 464 306
Depreciation/amortisation 64 65 47 46 62 66 23 26 96 85 31 29 -1 -1 322 315
Write-backs 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
EBIT 27 -26 -21 -23 65 -20 -27 -24 139 136 -38 -53 -3 1 142 -9
Investments 34 51 51 22 35 38 14 16 61 68 16 24 0 0 211 219
Segment assets 7,404 8,108 3,706 3,574 5,619 5,688 1,032 1,054 8,507 8,713 1,529 1,539 -594 -786 27,203 27,889
thereof non-current 3,855 4,358 2,476 2,377 1,717 1,788 472 495 8,400 8,272 560 482 -142 -139 17,339 17,633
Segment liabilities 5,439 5,330 1,699 1,633 5,605 5,790 894 902 485 428 1,920 1,809 -1,138 -894 14,905 14,998
Selling space (1,000 sqm) 5,403 5,564 3,090 3,065 2,844 2,902 1,471 1,480 0 0 0 0 0 0 12,808 13,011
Stores (number) 703 740 427 425 880 896 139 141 0 0 0 0 0 0 2,149 2,202
1) Revised disclosure (see Notes)

Regions

Western Europe
Germany excl. Germany Eastern Europe Asia/Africa International Consolidation METRO GROUP
€ million Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
Q1
2011
Q1
2012
External sales (net) 5,950 1) 6,047 4,754 1) 4,695 3,818 1) 3,954 784 1) 952 9,357 1) 9,600 0 0 15,307 1) 15,647
Internal sales (net) 9 40 7 27 0 1 10 1) 9 18 1) 38 -27 1) -78 0 0
Total sales (net) 5,959 1) 6,087 4,761 1) 4,722 3,818 1) 3,955 795 1) 961 9,374 1) 9,638 -27 1) -78 15,307 1) 15,647
EBITDA 115 48 124 73 202 172 19 9 345 254 4 4 464 306
Depreciation/amortisation 147 154 64 61 90 84 22 16 175 161 0 0 322 315
Write-backs 0 0 0 0 0 0 0 0 0 0 0 0 0 0
EBIT -32 -106 60 12 113 88 -3 -7 170 93 4 4 142 -9
Investments 106 91 25 40 60 40 21 47 105 128 0 0 211 219
Segment assets 11,053 11,406 7,258 7,243 7,827 8,026 1,408 1,617 16,492 16,885 -343 -403 27,203 27,889
thereof non-current 6,685 6,889 4,138 4,010 5,603 5,685 917 1,055 10,657 10,750 -3 -6 17,339 17,633
Segment liabilities 6,870 6,696 4,713 4,635 3,028 3,243 666 755 8,407 8,633 -373 -331 14,905 14,998
Selling space (1,000 sqm) 5,816 5,798 3,075 3,007 3,353 3,527 564 680 6,992 7,213 0 0 12,808 13,011
Stores (number) 940 940 628 619 495 535 86 108 1,209 1,262 0 0 2,149 2,202

1) Revised disclosure (see Notes)

Notes to Group Accounting Principles and Methods

These unaudited interim consolidated financial statements as at 31 March 2012 have been prepared in accordance with International Accounting Standard (IAS) 34 ("Interim Financial Reporting"), which regulates interim financial reporting under the International Financial Reporting Standards (IFRS). As a condensed interim report, it does not contain all the information required by IFRS for annual consolidated financial statements.

With the exception of new or revised standards and interpretations, the same recognition and measurement principles have been applied as in the last consolidated financial statements as at 31 December 2011. More information regarding the recognition and measurement principles applied can be found in the notes to the annual consolidated financial statements as at 31 December 2011 (see Annual Report 2011, pages 186-199).

During the financial year, sales-related and cyclical items are accounted for pro-rata based on corporate planning, where material.

These interim consolidated financial statements have been prepared in Euros. All amounts are stated in millions of Euros (€ million), unless otherwise indicated. Furthermore, to provide a better overview within the tables, decimal places have been partly omitted. Contrary to former disclosure, only the numbers within the income statement, the total comprehensive income reconciliation, the balance sheet, the statement of changes in equity and the cash flow statement have been rounded in a way that they form the sum when added up. In the remaining tables, the individual numbers and the sums have been rounded independently. As a result, rounding differences may occur.

Application of New Accounting Methods

In preparing these interim consolidated financial statements, all standards and interpretations published by the International Accounting Standards Board (IASB), which had been adopted by the European Union, were applied. However, these were only the standards and interpretations already applied and explained in the annual consolidated financial statements as at 31 December 2011, as there have been no revisions relevant to METRO GROUP in Q1 2012.

Revised Disclosure

Commission-based Sales

Generally net sales are disclosed to the amount of the consideration received or the fair value of the goods and services sold. This disclosure method requires that the company be exposed to the significant risks and rewards associated with the sale of the goods or the rendering of the services. Otherwise net sales are only recognised to the amount of the commission which the company thus earns for acting as an agent. IAS 18 contains indicators which suggest disclosing sales to the amount of the commission. As of Q1 2012, METRO AG changes its interpretation of these indicators and adjusts the disclosure of certain transactions in the income statement to ensure better comparability with other retail companies, especially with regard to the EBIT margin. Net sales from these transactions are henceforth only disclosed to the amount of the commission, without the disclosure of the corresponding cost of sales. However, gross profit and absolute EBIT remain unaffected by this change. To guarantee comparability, the previous year's net sales in Q1 2011 have been adjusted by €-209 million. This effect is allocated to the external sales disclosed in the segment reporting: €-7 million are allocated to Metro Cash & Carry, €-44 million to Real, €-81 million to Galeria Kaufhof and €-76 to the segment Other.

Composition of Net Working Capital

In Q1 2012 the definition of net working capital has been extended to include deferred revenues and provisions in connection with customer loyalty programmes, deferred revenues from the sale of vouchers and provisions for rights of return. Liabilities from the purchase of other fixed assets, previously disclosed in "Trade payables", are henceforth excluded from the definition. In the cash flow statement, liabilities from the purchase of other fixed assets are like liabilities from the purchase of real estate assigned to investing activities.

The changes in definition have an effect on cash flow from operating activities and cash flow from investing activities. In the previous year's cash flow statement as of Q1 2012 the item "Change in provisions for pensions and other provisions" has been adjusted by €-9 million, "Change in net working capital" by €152 million, "Other" by €14 million and "Investments in tangible assets" by €-157 million.

In the course of the exclusion of liabilities from the purchase of other fixed assets from the definition of net working capital, the comparative balance sheet figures as of 31 March 2011 and 31 December 2011 have been adjusted. The reclassification results in a reduction in "Trade payables" and a corresponding increase in the item "Other financial and non-financial assets" (current) of €52 million as of 31 March 2011 and €53 million as of 31 December, respectively.

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 25 ÆNOTES

Reclassifications

Deferred revenues and provisions in connection with warranties and customer loyalty programmes have been reclassified from non-current- to current liabilities to take into account that they are part of the entity's normal operating cycle. The comparative figures as of 31 March 2011 and 31 December 2011 have been adjusted accordingly. As of both 31 March 2011 and 31 December 2011 €154 million have been reclassified from non-current "Other financial and non-financial liabilities" to the current item with the same title. The effect on "Other provisions" (longterm) was €-18 million as of 31 March 2011 and €-15 million as of 31 December 2011. These amounts have been reclassified to "Provisions" (current).

Revised Terminology

On the asset side of the balance sheet the item "Financial assets" has been renamed "Financial investments" and the item "Other receivables and assets" "Other financial and non-financial assets". On the liabilities side the title of the item "Financial liabilities" has been changed to "Borrowings". Additionally, the item "Other liabilities" is titled "Other financial and non-financial liabilities" as of this year. These terminology changes affect both non-current and current items of the same title. The terminology changes are to clarify that the items previously titled "Other receivables and assets" and "Other liabilities" also partly include financial assets and financial liabilities respectively.

Depreciation / Amortisation / Impairments

Write-downs amounted to €315 million (Q1 2011: €322 million). Thereof, €273 million (Q1 2011: €280 million) were included in selling expenses, €38 million (Q1 2011: €40 million) in general administrative expenses and €4 million (Q1 2011: €2 million) in cost of sales. Write-downs of intangible assets accounted for €40 million (Q1 2011: €36 million), write-downs of fixed assets accounted for €272 million (Q1 2011: €282 million) and write-downs of investment properties accounted for €3 million (Q1 2011: €4 million). Impairments were included to the amount of €1 million (Q1 2011: €13 million).

Impairments of capitalised financial instruments measured at amortised cost amounted to €25 million (Q1 2011: €34 million).

Segment Reporting

Segment reporting has been prepared in accordance with IFRS 8 (Operating Segments). The segmentation corresponds to the Group's internal controlling and reporting structures and is generally based on the division of the business into individual sectors.

Aside from the information on the operating segments listed above, equivalent information is provided on the Metro regions. Here, a distinction is made between the regions Germany, Western Europe excluding Germany, Eastern Europe and Asia/Africa.

  • External sales represent sales of the operating segments to third parties outside the Group.
  • Internal sales represent sales between the Group's operating segments.
  • Segment EBITDA comprises EBIT before writedowns and write-backs on tangible and intangible assets.
  • EBIT, as the key ratio for segment management, describes operating earnings for the period before net financial income and income taxes. Intra-Group rental contracts are shown as operating leases in the segments. The properties are leased at market rates. In principle, location risks and recoverability risks related to non-current assets are only disclosed in the segments where they represent Group risks.
  • Segment investments include additions to assets adjusted for additions due to the reclassification of "assets held for sale" as fixed assets; additions to non-current financial investments are not included.
  • Segment assets include non-current and current assets. Excluded are mainly financial investments according to the balance sheet, income tax items, cash and cash equivalents and assets allocable to discontinued operations. The reconciliation from segment assets to Group assets is shown in the following table:
€ million 31.03.2011 31.03.2012
Segment assets 27,203 27,889
Non-current and current financial investments 249 229
Cash and cash equivalents 1,690 1,958
Deferred tax assets 1,001 906
Entitlements to income tax refunds 468 516
1)
Other entitlements to tax refunds
475 464
Receivables from other financial transactions2) 103 44
Other 44 38
Group assets 31,233 32,044

non-financial assets" (current) Included in the balance sheet item "other financial and

1)

2) Included in the balance sheet items "other financial and non-financial assets" (non-current and current)

• Segment liabilities include non-current and current liabilities. They do not include, in particular, borrowings according to the balance sheet, income tax items and liabilities allocable to discontinued operations. The reconciliation from segment liabilities to Group liabilities is shown in the following table:

METRO GROUP QUARTERLY REPORT Q1 2012 ÆS. 26 ÆNOTES

€ million 31.03.2011 31.03.2012
Segment liabilities 14,905 14,998
Non-current and current borrowings 8,927 9,364
Deferred tax liabilities 214 150
Income tax liabilities 223 295
Income tax provisions1) 146 155
Other tax liabilities2) 340 414
Liabilities from other financial transactions2) 33 47
Liabilities to third parties2) 27 88
Other 15 91
Group liabilities 24,830 25,602
1) Included in the balance sheet items "other provisions" (non

current) and "provisions" (current)

2) Included in the balance sheet items "other financial and non-financial liabilities" (non-current and current)

• In principle, transfers between segments are made based on the costs incurred from the Group's perspective.

Contingent Liabilities

The decline in contingent liabilities is mainly a result of the, in the meantime, realised risks in connection with the tax audit of a foreign subsidiary.

€ million 31/03/2011 31/03/2012
Liabilities from suretyships and guarantees 19 16
Liabilities from guarantee and warranty contracts 111 49
130 65

Notes to Related Parties

In Q1 2012, METRO GROUP maintained the following business relations to related companies:

Mio. € Q1 2011 Q1 2012
Goods/services provided 0 1
therefore to associated companies 0 0
Goods/services received 21 7
therefore from associated companies 2 3
Receivables from goods/services provided 0 1
Liabilities from goods/services received 2 2

In Q1 2012, METRO GROUP companies provided goods/services totalling €1 million to companies included in the group of related companies. This concerned primarily the granting of lease rights.

The goods/services totalling €7 million that METRO GROUP companies received from related companies in Q1 2012 consisted €5 million of services and €2 million of property leases. The decline in goods/services received resulted mainly from the termination of rental contracts with related parties.

Business relations with related companies are based on contractual agreements and are at arm's length. In the reporting period, METRO GROUP had no business relations with related natural persons.

Changes to the Management Board

Joël Saveuse, member of METRO AG's Management Board and CEO of the Real Group, left the company as of 31 March 2012. This was mutually agreed upon by Mr Saveuse and the Supervisory Board. CEO Olaf Koch has taken full responsibility for Real within the Management Board of METRO AG.

METRO GROUP QUARTALSFINANZBERICHT Q1 2012 ÆS. 27 Æ FINANCIAL CALENDAR AND IMPRINT

Financial Calendar

Annual General Meeting Wednesday 23 May 2012 10.30 a.m.
Half-Year Financial Report H1/Q2 2012 Tuesday 31 July 2012 7.15 a.m.
Quarterly Financial Report Q3/9M 2012 Tuesday 30 October 2012 7.15 a.m.

All time specifications are CET.

IMPRINT

METRO AG

Schlüterstraße 1 D 40235 Düsseldorf

PO Box 230361 D 40089 Düsseldorf

http://www.metrogroup.de

Published

3 Mai 2012

Investor Relations

Phone +49 211 - 6886 – 1051 Fax +49 211 - 6886 – 3759 Email [email protected]

Creditor Relations

Phone +49 211 - 6886 – 1904 Fax +49 211 - 6886 – 1916 Email [email protected]

Corporate Communications

Phone +49 211 - 6886 – 4252
Fax +49 211 - 6886 – 2001
Email [email protected]

Visit our website at www.metrogroup.de, the primary source for publications and information about the METRO GROUP. With the METRO GROUP News Abo you can subscribe to regular news and official publications of the company online.

Please note: In case of doubt the German version shall prevail.

Disclaimer

This report contains forward-looking statements which are based on certain expectations and assumptions at the time of publication of this report and are subject to risks and uncertainties that could cause actual results to differ materially from those expressed in these materials. Many of these risks and uncertainties relate to factors that are beyond METRO GROUP's ability to control or estimate precisely, such as future market and economic conditions, the behaviour of other market participants, the ability to successfully integrate acquired businesses and achieve anticipated cost savings and productivity gains as well as the actions of government regulators. Readers are cautioned not to place undue reliance on these forward-looking statements, which apply only as of the date of this report. METRO GROUP does not undertake any obligation to publicly release any revisions to these forward-looking statements to reflect events or circumstances after the date of these materials.

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