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Exel Composites Oyj

Earnings Release Feb 17, 2023

3315_er_2023-02-17_41678c71-7cf8-493e-a6be-175c073aa591.pdf

Earnings Release

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STABLE REVENUE AND HIGHER PROFITABILITY IN 2022 COMPARED TO 2021

Q4 2022 in brief

  • Order intake decreased by 15.9% to EUR 25.6 million (Q4 2021: 30.5)
  • Revenue decreased by 15.1% to EUR 31.0 million (36.5)
  • Adjusted operating profit stable year-on-year at EUR 0.9 million (1.0), which is 3.0% of revenue (2.8%)
  • Operating profit decreased to EUR -1.7 million (0.6), which is -5.5% of revenue (1.8%)
  • Earnings per share amounted to EUR -0.32 (0.04)

Q1-Q4 2022 in brief

  • Order intake decreased by 11.3% to EUR 124.7 million (Q1-Q4 2021: 140.6)
  • Revenue increased by 2.0% to EUR 137.0 million (134.4)
  • Adjusted operating profit increased to EUR 8.0 million (6.0), which is 5.9% of revenue (4.5%)
  • Operating profit decreased to EUR 3.0 million (3.7), which is 2.2% of revenue (2.8%)
  • Earnings per share amounted to EUR 0.19 (0.14)

Guidance for the full year 2023

Exel Composites expects that revenue in 2023 will be at last year's level and adjusted operating profit will increase compared to 2022.

Dividend proposal

The Board proposes to the Annual General Meeting that a dividend of EUR 0.20 (0.20) per share be paid based on the adopted financial statements for the financial year ended on 31 December 2022.

President and CEO, Jouni Heinonen

Wind power market flat but growth expected to recover in 2024

Adjusted operating profit for the fourth quarter of 2022 was on the same level than a year ago. Profitability was supported by good cost management which compensated for lower revenue. The lower revenue in the fourth quarter of 2022 compared to a year ago was impacted by lower demand in several customer industries, especially in Wind Power. Geographically, revenue was lower in all regions in the fourth quarter than in the comparison period.

Wind power market demand has temporarily been weaker but is expected to recover and turn to growth towards the end of the year 2023. The wind power market is expected to be the largest and the fastest growing market for the pultrusion industry in the next several years. Wind power industry is our important growth area. One proof point of that is the multi-year agreement to supply pultrusion products to a wind power industry customer we signed in December.

Full year 2022 revenue increased by 2% from 2021. Especially the Transportation customer industry had favorable development driven by the recovery from the Covid-19 pandemic in general. In addition, sales in the Machinery & Electrical and Telecommunications customer industries increased, compensating the decrease in other customer industries. Geographically, revenue increased in Europe and North America but declined in Asia-Pacific, especially in China, due to the Covid-19 pandemic.

Full year 2022 adjusted operating profit increased from 2021. I am pleased that the business unit in the United States improved its profitability level and had a positive full year adjusted operating profit after the challenges in 2021. In 2022, material cost level increased but we were able to transfer the cost increases to our sales prices quite well. Our material efficiency improved, especially in the United States. In the fourth quarter we saw the stabilization of material and logistics costs but the visibility into cost development in the coming quarters is still limited.

Sustainability plays an important role in Exel's business. Our purpose is to solve challenges and save resources with composites and our vision is to be the first choice for sustainable composite solutions globally. They both have a strong link to sustainability. The world needs more renewable energy, more energy-efficient buildings, and lighter vehicles, all of which require the use of composite materials. We can support our customers in this important transition.

We have continued to focus on and develop our operations. In 2022, we reorganized and consolidated operations in China to one manufacturing site. In August, Exel signed an agreement to sell the closed factory site in Nanjing in China. The sales process is almost completed and the administrative process is in the final stages.

On 4 January 2023 we announced the plans to evaluate the downsizing of the operations in the United Kingdom. The employee consultations are ongoing and decisions regarding the plans will be taken only after the local consultations have been concluded. We have production capacity in several sites in Europe. Going forward, we are confident that we can serve our

customers well regardless of the decisions of the consultations.

There is some uncertainty in the short-term demand development due to the general macroeconomic environment. This is reflected in our order backlog that is lower than a year ago. In the first half of the 2023, we expect the demand to be slightly soft. However, our long-term demand outlook is positive. I am confident in our ability to be proactive and expect us to continue on the path of profitable growth in the long term.

I would like to thank all Exel employees for their hard work as well as our customers and other stakeholders for the continued cooperation and trust.

Consolidated key figures

EUR thousand Q4
2022
Q4
2021
Change
%
Q1-Q4
2022
Q1-Q4
2021
Change
%
Revenue 30,984 36,493 -15.1 136,988 134,365 2.0
Operating profit -1,715 649 -364.1 3,002 3,744 -19.8
% of revenue -5.5 1.8 2.2 2.8
Adjusted operating profit 1) 918 1,004 -8.6 8,029 6,029 33.2
% of revenue 3.0 2.8 5.9 4.5
Profit before tax -5,076 713 -811.6 3,600 4,165 -13.6
% of revenue -16.4 2.0 2.6 3.1
Profit for the period -3,826 418 -1015.1 2,145 1,656 29.5
% of revenue -12.3 1.1 1.6 1.2
Profit for the period excluding non-controlling interest -3,781 455 -931.2 2,293 1,693 35.5
% of revenue -12.2 1.2 1.7 1.3
Shareholders' equity 30,385 31,182 -2.6 30,385 31,182 -2.6
Interest-bearing liabilities 48,498 52,988 -8.5 48,498 52,988 -8.5
Cash and cash equivalents 17,397 15,593 11.6 17,397 15,593 11.6
Net interest-bearing liabilities 31,101 37,395 -16.8 31,101 37,395 -16.8
Capital employed 78,883 84,170 -6.3 78,883 84,170 -6.3
Return on equity, % -46.9 5.6 -940.6 7.0 5.5 26.3
Return on capital employed, % -8.4 3.2 -361.3 3.7 4.8 -22.6
Equity ratio, % 26.9 26.8 0.5 26.9 26.8 0.5
Net gearing, % 102.4 119.9 -14.6 102.4 119.9 -14.6
Net cash flow from operating activities 4,361 4,916 -11.3 6,767 6,275 7.8
Net cash flow from investing activities 2) 3,968 -3,032 -230.8 2,018 -11,877 -117.0
Capital expenditure 1,150 3,378 -65.9 4,592 9,931 -53.8
% of revenue 3.7 9.3 3.4 7.4
Research and development costs 850 793 7.2 3,426 3,310 3.5
% of revenue 2.7 2.2 2.5 2.5
Order intake 3) 25,645 30,492 -15.9 124,735 140,557 -11.3
Order backlog 29,110 41,578 -30.0 29,110 41,578 -30.0
Earnings per share, diluted and undiluted, EUR -0.32 0.04 -929.8 0.19 0.14 35.2
Equity per share, EUR 2.53 2.58 -2.23 2.53 2.58 -2.24
Average share price, EUR 5.37 7.33 -26.7 6.30 8.58 -26.6
Average number of shares, diluted and undiluted, 1,000 shares 11,854 11,834 0.2 11,850 11,833 0.1
Employees, average 721 750 -3.9 732 715 2.4
Employees, end of period 721 753 -4.2 721 753 -4.2

1) Excluding material items affecting comparability, such as restructuring costs, impairment losses and reversals, and costs related to planned or realized business acquisitions or disposals

2) The payment received on the real estate sales in Nanjing has a positive effect on the Net cash flow from investing activities

3) Can include order cancellations during the quarter

Business model

Exel Composites provides forward-thinking composite solutions made with continuous manufacturing technologies to customers in a wide range of industries around the world. Our products are used in applications in several industries from wind power and transportation to building and infrastructure. Our competitive edge and core expertise lies in chemistry, materials science as well as cost-efficient manufacturing processes.

Composites are materials composed of two or more component materials that do not mix. In Exel Composites' products this being fiber reinforced composites. We predominantly use glass and carbon fibers as reinforcements of a resin, which in more technical terms is called a matrix. Different types of resins can be used as a matrix, and additives, such as colorants, UV-stabilizers, or anti-bacterial additives, can be used for additional properties. Combining different types of reinforcements and matrix materials gives the desired chemical, physical or mechanical properties to the resulting composite.

The products manufactured by Exel Composites are most often components of the customer's end-product, manufactured in high volumes. The product portfolio includes, for example, profiles, tubes, and laminates, which are almost without exception customer tailored. Products are designed in close collaboration with the customer and according to their design requirements to solve one or more specific challenges, be it achieving a lighter, stronger, or stiffer solution. This high level of customization increases customer commitment and is reflected in Exel's typically long-term customer relationships.

The main manufacturing technology utilized by Exel is pultrusion, where resin-impregnated fibers are pulled through a mold and hardened with heat. The final products are cut to a specified length or wound on a roll at the end of the production line. Other key methods include pullwinding, which is a combination of pultrusion and filament winding, as well as continuous lamination. Production efficiency is high in all these technologies due to continuous and high-volume production. These manufacturing technologies are applicable to diverse, straight shapes from poles and tubes to profiles with complex geometries. Exel also has further processing capabilities to supply complete composite solutions including machining and coating.

Exel's strategy includes expanding into new and growing production technologies as well as into new and growing applications where composite materials can be used and where their unique characteristics are beneficial.

Climate-related risks and opportunities impact Exel Composites' business model on various levels. Exel actively aims to reduce the negative impact of its own operations on climate and the environment. The composites we produce also help reduce the environmental impact of the end-product. For us and for our customers, this is an opportunity to contribute to the mitigation of climate change. Composites' properties, such as lightness and durability, enable longer life cycles and improved performance of the end-product,

thus lowering the negative impacts on the environment. In addition, we aim to make a positive impact through our social responsibility and to reduce the negative impact of our environmental footprint.

Market environment

The composites market is fragmented. Whereas Exel Composites is not a large company, it is nevertheless a leading company in the field of pultrusion and the only pultrusion company with significant presence on all major markets: Europe, Asia, and North America. This global presence differentiates Exel from its competitors and enables head-to-head competition with global suppliers of traditional materials. According to industry associations the annual value of composites market of approximately USD 80 billion is only about 1% of the huge global materials market, which is dominated by steel, plastic, and aluminum. The pultruded composites market represents less than 5% of the total composites market. Global composites market is estimated to continue to grow approximately at 2-5% per year in the coming years, depending on the region, production technology and end-use application. Exel sees growth potential for composites as a material as well as for pultrusion as a production technology within the composites market. Exel expects pultrusion composite market to grow faster than the general global composites market especially due to wind power market.

Asia is the largest and the fastest-growing market area within the composites industry. China remains a focus area for us, and India is another fast-growing market in Asia. In India, local supply is considered important and thus Exel established a joint venture there in 2021. North American market is the second largest composites market globally in terms of value and growth. Growth is expected to be slower in the mature European market, which already today is smaller than North American and Asian markets.

Exel Composites' customers are typically original equipment manufacturers, system integrators or distributors. Our customer industries are: Buildings and Infrastructure, Wind Power, Equipment and Other industries, Machinery and Electrical, Transportation, Telecommunications and Defense. Our business portfolio is diversified across a variety of customer industries and regions, reducing impact of sudden fluctuations in demand within the portfolio. Demand drivers differ between customer industries as well as regions. Wind Power is expected to be the fastest-growing and largest customer industry for us given its size and favorable demand outlook. Global wind power market has enjoyed, and is expected to continue to enjoy, tailwind from energy transition given its vital role in accelerating the global energy transition to reach 2050 net zero targets. Net zero targets coupled with growing energy security concerns create a positive mid-term outlook for wind energy market and pultrusion products within that market.

In 2022, the Russian war in Ukraine, cost inflation, challenges in raw material availability and continued Covid-19 pandemic caused uncertainty in the global business environment.

In the long-term, interest towards composite materials is steadily growing, supported by global megatrends such as sustainability, longer life cycles and rapid urbanization. The main benefits of composites include lightness, energy efficiency, durability and the need for less maintenance. For example, increased energy efficiency requirements within the transportation industry and the increased utilization of anti-corrosive materials in the construction industry drive the increased use of composites. Exel's ambition is to leverage on these trends and mitigate the negative impacts of climate change by offering its customers sustainable composite products that respond to this demand.

Order intake and order backlog

Order intake for the fourth quarter of 2022 amounted to EUR 25.6 million (30.5) and decreased by 15.9% in comparison to the previous year.

Order intake for 2022 was EUR 124.7 million (140.6), which is a decrease of 11.3% compared to the previous year.

The Group's order backlog on 31 December 2022 decreased to EUR 29.1 million (41.6).

Revenue

Group revenue in the fourth quarter of 2022 amounted to EUR 31.0 million (36.5), which is a decrease of 15.1% compared to the fourth quarter of 2021. The revenue growth in Transportation, Telecommunications, and Machinery & Electrical customer industries were more than offset by the decrease in other customer industries.

Group revenue for 2022 amounted to EUR 137.0 million (134.4) and increased by 2.0% compared to the previous year.

Revenue in 2022 increased particularly in the Transportation customer industry driven by a general recovery from Covid-19 pandemic. In Machinery & Electrical and Telecommunications customer industries revenue increased compared to the previous year. Revenue in Equipment & Other Industries and Buildings & Infrastructure were flattish and declined in Wind Power and Defense compared to the previous year.

Revenue by customer industry

Q4 Q4 Change Q1-Q4 Q1-Q4 Change
EUR thousand 2022 2021 % 2022 2021 %
Buildings and infrastructure 8,059 8,409 -4.2 32,456 32,946 -1.5
Equipment and other industries 4,347 7,126 -39.0 23,127 23,350 -1.0
Wind power 5,492 8,309 -33.9 26,765 32,066 -16.5
Machinery and electrical 5,183 4,944 4.8 19,705 17,612 11.9
Transportation 3,334 2,888 15.4 17,380 10,224 70.0
Defense 1,926 2,469 -22.0 7,524 8,688 -13.4
Telecommunications 2,645 2,348 12.6 10,031 9,480 5.8
Total 30,984 36,493 -15.1 136,988 134,365 2.0

Revenue by region1)

Q4 Q4 Change Q1-Q4 Q1-Q4 Change
EUR thousand 2022 2021 % 2022 2021 %
Europe 18,261 19,181 -4.8 76,651 73,413 4.4
North America 7,642 10,242 -25.4 37,272 32,440 14.9
Asia-Pacific 5,043 6,238 -19.2 20,930 25,413 -17.6
Rest of the world 38 831 -95.4 2,135 3,099 -31.1
Total 30,984 36,493 -15.1 136,988 134,365 2.0

Share of revenue by customer industry % Share of revenue by region1)%

Buildings and infrastructure Wind power Europe Equipment and other industries North America Machinery and electrical Asia-Pacific Transportation Rest of the world Telecommunications Defense

1) Revenue by customer location

Operating profit

The Group's operating profit amounted to EUR -1.7 million (0.6) in the fourth quarter of 2022 and was -5.5% (1.8%) of revenue. Adjusted operating profit was EUR 0.9 million (1.0) and 3.0% (2.8%) of revenue.

Operating profit in 2022 decreased to EUR 3.0 million (3.7), 2.2% (2.8%) of revenue. Adjusted operating profit increased to EUR 8.0 million (6.0), and was 5.9% (4.5%) of revenue.

Higher adjusted operating profit was supported by the improved performance of the business unit in the United States compared to the previous year. On a Group level,

Adjusted operating profit

material cost level increased in 2022. However, we have been able to mitigate the negative net impacts by adjusting our sales prices accordingly.

Items affecting comparability during the reporting period amounted to a total of EUR 5.0 million (2.3), which were mainly related to the consolidation of our two manufacturing facilities in China and the compensation agreement made with one of our wind power customers.

The Group's net financial income/expenses in 2022 were EUR 0.6 million (0.4). Profit before taxes was EUR 3.6 million (4.2) and profit after taxes EUR 2.1 million (1.7).

Q4 Q4 Q1-Q4 Q1-Q4
EUR thousand 2022 2021 2022 2021
Operating profit -1,715 649 3,002 3,744
Restructuring costs -114 1,066 0
Impairment losses and reversals -199 43 754 1,797
Costs related to planned or realized business acquisition and disposal 0 157 5 332
Expenses related to legal proceedings and other claims 2,945 155 3,201 155
Adjusted operating profit 918 1,004 8,029 6,029

Financial position

Net cash flow from operating activities for 2022 was EUR 6.8 million (6.3). The capital expenditure on fixed assets amounted to EUR 4.6 million (9.9). Net cash flow from investing activities amounted to EUR 2.0 million (-10.5) and net cash flow before financing activities amounted to EUR 8.8 million (-4.2). At the end of the reporting period, the Group's liquid assets stood at EUR 17.4 million (15.6). Total depreciation, amortization and impairment of non-current assets during the year amounted to EUR 7.1 million (8.2).

On 31 December 2022, the Group's consolidated total assets were EUR 113.1 million (117.7). Interest-bearing liabilities, including lease liabilities, amounted to EUR 48.5 million (53.0). Net interest-bearing liabilities were EUR 31.1 million (37.4). Current interestbearing liabilities totaled EUR 35.0 million. EUR 28.5 million of current interest-bearing liabilities were commercial papers. To secure the payment of commercial papers and for other short-term financing needs the company renewed long-term credit facilities for EUR 40.0 million in the second quarter of 2022. The new facilities have a tenor of three years, and they are valid until 1 July 2025.

On 31 December 2022, equity was EUR 30.4 million (31.2) and equity ratio 26.9% (26.8%). Net gearing ratio was 102.4% (119.9%). Fully diluted total earnings per share were EUR 0.19 (0.14). Return on capital employed was 3.7% (4.8%). Return on equity was 7.0% (5.5%).

The company paid total dividends of EUR 2.4 million (2.4) in 2022 for the financial year of 2021 calculated for the outstanding number of shares. Dividend per share for the financial year 2021 was EUR 0.20 (0.20), which was 139.8% of net income and thus in line with the dividend policy.

Research and development

Research and development costs in 2022 totaled EUR 3.4 million (3.3), representing 2.5% (2.5%) of revenue.

Business development and strategy implementation

In June 2022, the Board of Directors conducted its annual strategy review and reconfirmed Exel Composites' strategy. The main strategic focus areas as well as the company's longterm financial targets and dividend policy remained unchanged. Exel's long-term financial

targets include revenue growth exceeding twice the market growth, adjusted operating profit margin exceeding 10%, return on capital employed exceeding 20%, and net gearing at approximately 80% or below.

Exel Composites' strategy is based on scalable applications, chosen growth initiatives (e.g. wind power industry), expanding our global footprint and technology offering, and on improving operational efficiency. One of the targets in the strategy work in the past years has been to further integrate sustainability in all Exel Composites' business and operations. The purpose of our business is to solve challenges and save resources with composites. The work on sustainability as part of Exel's strategy continued during the year.

Exel Composites continued to focus on and develop its operations during the year. The factory in Nanjing, China was closed and the site sold after reorganization and consolidation of the Chinese operations to one manufacturing site. The sales process is almost completed and the administrative process is in the final stages.

Integration of the Kineco Exel Composites India joint venture, established in 2021, to Exel Composites' operational model proceeded according to plan in 2022.

Other strategic priorities during the year included operational efficiency and profitability improvements in the Group manufacturing units and focusing on growth initiatives.

Impacts of the Covid-19 pandemic

In the fourth quarter of 2022, all our factories operated normally and following most of the previous safety measures implemented to prevent the spread of the Covid-19 pandemic. In China, restrictions created challenges on logistics and commuting in 2022.

The health and safety of our employees, customers and business partners are a priority for Exel Composites. We continue to monitor the situation closely and maintain a continuous interaction and dialogue with our customers, suppliers, and business partners to ensure timely reaction.

Exel Composites received no significant Covid-19 related financial assistance under any local governmental schemes during the fourth quarter of 2022.

Impacts of the war in Ukraine

For Exel Composites, the direct impact of the Russia's war in Ukraine is currently limited. Exel has no business operations in the affected areas and no customers in Russia, Belarus, or Ukraine. Some of our customers outside the affected areas in turn have customers in areas affected by the war, which consequently may have an indirect impact also on the demand for our products.

The Russia's war in Ukraine and the resulting sanctions are expected to affect global supply chains. Exel currently has no purchases from the affected areas. So far, the war in Ukraine

EXEL COMPOSITES Financial Statements Review Q1-Q4 2022 | 9

has not impacted raw material availability but raw material and energy price increases naturally also impact Exel.

Sustainability and corporate responsibility

Exel Composites is committed to responsible and sustainable operations through our corporate values and Code of Conduct. Exel's purpose is to solve challenges and save resources with composites. Exel provides sustainable composite solutions that help our customers save resources and mitigate climate change. Composites' properties, such as lightness and durability, enable longer life cycles and improved performance of the endproduct, thus lowering the negative impacts on the environment. In addition, we aim to make a positive impact through our social responsibility and to reduce the negative impact of our environmental footprint.

Exel Composites' material sustainability focus areas are the following:

  • Enabling solutions: Responsible products and composites at end-of-life
  • Social handprint: Health and safety, responsible employer, responsible business
  • Environmental footprint: Energy efficiency and reduced emissions, circular economy and waste management, water consumption, responsible supply chain

In 2022, Exel's sustainability work focused on further developing the fundaments of the Group sustainability program. A dedicated sustainability team, representing different areas of the organization, coordinated Group sustainability matters in general. Exel created a process to calculate greenhouse gas emissions from own production and initiated a process to set reduction targets.

Exel complements its non-financial reporting by following the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) to the extent possible.

In alignment with the EU Taxonomy Regulation, Exel Composites analyzed the share of taxonomy-eligible economic activities and taxonomy-aligned economic activities contributing to climate mitigation and climate adaptation. Out of Exel's revenue in 2022, 37.8% was taxonomy-eligible and 21.0% was also taxonomy-aligned. The taxonomy-eligible activities were related to the manufacture of renewable energy technologies (applications for Wind Power), manufacture of low carbon technologies for transport (structural profiles for electric trains and trams), the manufacture of energy efficiency equipment for buildings (composite window and door profiles) and manufacture of other low carbon technologies (conductor cores for electrical industry and structural profiles for aerospace applications). The manufacture of renewable energy technologies (applications for Wind Power) and the manufacture of energy efficiency equipment for buildings (composite window and door profiles) were also taxonomy-aligned activities.

Exel Composites discloses a statement on non-financial information as part of the Board of Directors' Report of the Annual Financial Report 2022 to be published on 9 March 2023.

Information on sustainability and corporate responsibility is available on the corporate website at www.exelcomposites.com.

Major near-term risks and uncertainties

Exel Composites' most significant near-term business risk is related to the customer portfolio, where a notable portion of revenue comes from certain key customers.

The Russian war in Ukraine and the resulting sanctions are expected to affect global supply chains. Even though the direct impact of the war is currently limited on Exel Composites, raw material and energy price increases naturally also impact Exel.

The risk management and risks related to the operation of Exel Composites are described in detail in the Corporate Governance Statement for 2022 and at the company's website www.exelcomposites.com.

Governance and AGM 2022

The Annual General Meeting, AGM, of Exel Composites held on 25 March 2022 approved the Board of Directors' proposal to distribute a dividend of EUR 0.20 per share for the financial year 2021 in two installments. The first installment of EUR 0.10 per share was paid on 15 September 2022. The second installment of EUR 0.10 per share was paid on 15 December 2022.

The AGM confirmed the number of members of the Board of Directors to be six. The AGM re-elected Petri Helsky, Reima Kerttula, Helena Nordman-Knutson, Jouko Peussa and Kirsi Sormunen as members of the Board of Directors. Jouni Heinonen was elected as a new member of the Board of Directors. Furthermore, the AGM re-elected Reima Kerttula as Chairman of the Board of Directors.

Ernst & Young, Authorized Public Accountants, with Johanna Winqvist-Ilkka, APA, as principal auditor, were elected to serve as company auditor in the AGM in 2022.

The AGM authorized the Board of Directors to decide on the repurchase and/or on the acceptance as pledge of the Company's own shares by using unrestricted equity in accordance with the proposal of the Board of Directors. The maximum amount to be acquired is 600,000 shares in total. The authorization is effective until the end of the next Annual General Meeting, however no longer than until 30 June 2023.

The AGM authorized the Board of Directors to decide the issuance of shares and special rights entitling to shares. The maximum amount of the shares to be issued is 1,189,684 new shares, which corresponds to approximately 10.0 per cent of all shares of the company,

and/or a maximum of 600,000 Company's own shares. The authorization is effective until the end of the next Annual General Meeting, however no longer than until 30 June 2023.

In 2022, the Nomination Board comprised persons nominated by the four largest shareholders as of 30 September 2022: Malin Björkmo (Handelsbanken Fonder), Kalle Saariaho (OP Fund Management Company), Markus Lindqvist (Aktia Mikro Markka), Caroline Sjösten (Swedbank Robur Fonder) and Reima Kerttula, Chairman of the Board of Directors, Exel Composites Plc, as an expert member. The AGM of Exel Composites has elected a permanent Shareholders' Nomination Board, the purpose of which is to prepare proposals concerning the Board members and their remuneration for the General Meeting.

The Shareholders' Nomination Board proposes to the AGM to be held on 10 May 2023 that the Company's Board of Directors shall have five (5) members. The Shareholders' Nomination Board proposes that Jouni Heinonen, Petri Helsky, Helena Nordman-Knutson, Jouko Peussa and Kirsi Sormunen of the current members of the Board of Directors will be re-elected as members of the Board of Directors and that Jouni Heinonen will be elected Chairman of the Board of Directors. Reima Kerttula has informed that he is not available for re-election to the Board of Directors. The Shareholders' Nomination Board proposes that the annual remuneration for the Board members remain unchanged.

At the end of 2022, the Group Management Team of Exel Composites consisted of the following persons: Interim President and CEO Jouni Heinonen, CFO Mikko Rummukainen, SVP Human Resources Tiina Bies, SVP Operations Callum Gough, SVP Business Unit Manager, Belgium Kari Loukola, SVP R&D and Technology Kim Sjödahl and SVP Sales and Marketing Olli Tevä.

Organization and personnel

On 31 December 2022, Exel Composites employed 721 (753) people, of whom 277 (268) in Finland and 444 (485) in other countries. The average number of employees during the reporting period was 732 (715).

Changes in the Group Management Team

On 9 and 12 May 2022, Exel Composites announced that CFO Mikko Kettunen and President and CEO Riku Kytömäki will leave the company to assume new positions outside Exel.

On 18 May 2022, Mikko Rummukainen was appointed as CFO as of 1 August 2022. Previously he held the position of SVP, Business Development.

Jouni Heinonen, a member of the Board of Directors, was appointed as interim President and CEO as of 1 October 2022.

On 25 October 2022, Exel Composites announced that Paul Sohlberg has been appointed as President and CEO. He will start on 20 March 2023. Jouni Heinonen will continue as Interim President and CEO until Paul Sohlberg assumes his new position.

On 26 October 2022, Exel Composites announced that SVP, Human Resources Tiina Bies will leave the company. She left the company on 31 December 2022.

Incentive programs

Exel Composites' short-term incentive program covers all employees. President and CEO, the Group Management Team and office employees alike are entitled to a performancebased annual bonus in addition to their fixed salary. The performance measures of the annual bonus plan are tied to the achievement of annually established goals emphasizing growth and profitability as well as possible individual targets. Production employees are also eligible for short-term incentive compensation. Their annual bonus is mainly based on factory profitability and production related performance measures.

The Group has long-term incentive programs for President and CEO, the Group Management Team and selected key employees of the company. The aim of the programs is to align the objectives of the shareholders and the executives, to increase the value of the company, to commit the executives to the company and to offer the executives a competitive reward program. The Board of Directors decides on the program and the performance measures annually.

In February 2022, Exel Composites announced the continuation of a share-based long-term incentive program for the top management of the company. The 2022 performance-based plan is part of the share-based long-term incentive program published on 4 May 2017. Similarly to the previous programs within this plan, the performance targets applied to the plan that commenced at the beginning of 2022 are adjusted operating profit (EBIT) and the total shareholder return of the company's share (TSR).

Share and shareholders

Exel Composites' share is listed on Nasdaq Helsinki Ltd in the Industrials sector.

On 31 December 2022, Exel Composites' share capital was EUR 2.1 million and the number of shares was 11,896,843. There were no changes in the share capital during the financial year.

During the financial year, Exel Composites held a total of 42,899 of its own shares which are part of the share-based long-term incentive program for the top management.

On 31 December 2022, the share price closed at EUR 5.42. During the review period, the average share price was EUR 6.30, the highest share price EUR 8.20 and the lowest share price EUR 5.02.

EXEL COMPOSITES Financial Statements Review Q1-Q4 2022 | 11

A total of 3,103,680 shares were traded at Nasdaq Helsinki Ltd., which represents 26.2% of the average number of shares. On 31 December 2022, Exel Composites' market capitalization was EUR 64.2 million (95.9). Total shareholder return (TSR) in 2022 was - 30.7% (12.2).

Exel Composites had a total of 7,766 (7,106) shareholders on 31 December 2022.

During the reporting period Exel Composites received two flagging notifications in accordance with the Finnish Securities Market Act regarding changes in shareholdings.

Information on the company's shareholders is available on the corporate website at www.exelcomposites.com.

Events after the reporting period

On 4 January 2023, Exel Composites announed the plans to evaluate the downsizing of its operations in the United Kingdom. Exel has initiated employee consultations concerning 48 employees. The potential downsizing would be estimated to result in approximately EUR 1.6 million annual cost savings, with customer base continuing to be served by the downsized UK or other Exel factories. Exel Composites will potentially record a one-time cash cost of approximately EUR 3.0 million and a one-time non-cash asset write-down of approximately EUR 1.1 million in the first quarter of 2023 as items affecting comparability.

On 17 February 2023, Exel Composites announced that Paul Sohlberg will start as President and CEO on 20 March 2023.

On 17 February 2023, Exel Composites announced the continuation of a share-based longterm incentive program for the top management of the company. The 2023 performancebased plan is part of the share-based long-term incentive program published on 4 May 2017. The performance target applied to the plan that commenced at the beginning of 2023 is the relative total shareholder return of the company's share (TSR) where TSR of Exel's share will be compared to the TSR of all shares listed on Nasdaq Helsinki.

Guidance for the full year 2023

Exel Composites expects that revenue in 2023 will be at last year's level and adjusted operating profit will increase compared to 2022.

Board proposal for dividend distribution

According to Exel Composites' financial targets and dividend policy, the company's ambition is to distribute a minimum of 40% of net income in dividends, when permitted by the financial structure and growth opportunities.

At the end of the financial year 2022, Exel Composites Plc's distributable funds totaled EUR 25.9 million, of which profit for the financial year accounted for EUR 15.1 million.

The Board proposes to the Annual General Meeting that a dividend of EUR 0.20 per share be paid based on the adopted financial statements for the financial year ended on 31 December 2022.

As a basis for its proposal, the Board of Directors has assessed the Group's financial position and ability to meet its commitments, as well as the Group's outlook and investment requirements.

The Board of Directors has decided to propose the record date for dividends to be 8 September 2023. If the Annual General Meeting approves the Board's proposal, it is estimated that the dividend will be paid on 15 September 2023.

Financial reporting and Annual General Meeting 2023

Exel Composites publishes the following financial reports in 2023:

• Financial Statements Release 2022: 17 February 2023

  • Business Review January-March: 2 May 2023
  • Half-year Financial Report January-June: 18 August 2023
  • Business Review January-September: 3 November 2023

The Annual Financial Report, Corporate Governance Statement and Remuneration Report for 2022 will be available on 9 March 2023 on the company's website at www.exelcomposites.com.

The Annual General Meeting will be held on 10 May 2023. The meeting will be convened by the company's Board of Directors at a later date.

Vantaa, 17 February 2023

Exel Composites Plc Board of Directors

NOTES TO THE FINANCIAL STATEMENTS RELEASE 1 January – 31 December 2022

Accounting principles

This Financial Statements Release is based on Financial Statements that have been prepared in accordance with IAS 34, Interim Financial Reporting. The same accounting policies have been applied as in the previous financial statements.

Preparation of financial statements in accordance with the IFRS standards requires Exel Composites' management to make estimates and assumptions that have an effect on the amount of assets and liabilities on the balance sheet at the closing date as well as the amounts of income and expenses for the financial period. In addition, the management must exercise its judgment regarding the application of accounting policies. Since the estimates and assumptions are based on the views at the date of the financial statements, they include risks and uncertainties. The actual results may differ from the estimates and assumptions.

The amounts presented in the income statement and balance sheet are Group figures. The amounts presented in the release are rounded, so the sum of individual figures may differ from the sum reported.

CONSOLIDATED COMPREHENSIVE INCOME STATEMENTS

Q4 Q4 Change Q1-Q4 Q1-Q4 Change
EUR thousand 2022 2021 % 2022 2021 %
Revenue 30,984 36,493 -15.1 136,988 134,365 2.0
Materials and services -13,019 -17,976 -27.6 -59,325 -63,515 -6.6
Employee benefit expenses -9,783 -9,272 5.5 -39,023 -35,241 10.7
Depreciation and impairment -1,454 -1,393 4.4 -5,865 -7,055 -16.9
Depreciation of right-of-use assets -315 -308 2.2 -1,256 -1,147 9.5
Other operating expenses -9,029 -7,328 23.2 -30,790 -25,099 22.7
Adjustment to lease expenses on capitalized
contracts
328 322 1.8 1,316 1,218 8.0
Other operating income 574 112 412.4 957 217 340.3
Operating profit -1,715 649 -364.1 3,002 3,744 -19.8
Net financial items -3,350 80 -4296.9 650 487 33.4
Financial expenses on capitalized lease contracts -11 -16 -27.4 -52 -66 -21.4
Profit before tax -5,076 713 -811.6 3,600 4,165 -13.6
Income taxes 1,250 -295 -523.4 -1,455 -2,509 -42.0
Profit/loss for the period -3,826 418 -1015.1 2,145 1,656 29.5
Other comprehensive income to be reclassified to profit or loss in subsequent periods:
Exchange differences on translating foreign operations -121 1,008 -112.0 -715 2,074 -134.5
Items that will not be classified to profit or loss:
Defined benefit plan actuarial gains(+)/ loss (-), net tax 146 40 266.5 146 40 266.5
Other comprehensive income, net of tax 26 1,048 -97.6 -568 2,114 -126.9
Total comprehensive income -3,801 1,466 -359.3 1,577 3,770 -58.2
Q4 Q4 Change Q1-Q4 Q1-Q4 Change
EUR thousand 2022 2021 % 2022 2021 %
Profit/loss attributable to:
Owners of the parent company -3,781 455 -931.2 2,293 1,693 35.5
Non-controlling interests -46 0 -148 0
Comprehensive income attributable to:
Owners of the parent company -3,704 1,492 -348.3 1,743 3,796 -54.1
Non-controlling interests -97 0 -166 0
Earnings per share, diluted and undiluted, EUR -0.32 0.04 -930.0 0.19 0.14 35.3

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

31 December 31 December Change
EUR thousand 2022 2021
ASSETS
Non-current assets
Goodwill 13,015 12,809 206
Other intangible assets 2,160 2,813 -652
Tangible assets 28,643 31,148 -2,505
Right-of-use assets 1) 2,213 3,161 -948
Deferred tax assets 1,807 1,891 -84
Other non-current assets 48 48 0
Non-current assets total 47,886 51,869 -3,983
Current assets
Held for sale assets 1,070 0 1,070
Inventories 23,426 23,944 -518
Trade and other receivables 23,279 26,292 -3,013
Cash at bank and in hand 17,397 15,593 1,804
Total current assets 65,172 65,829 -657
Total assets 113,058 117,698 -4,640
31 December 31 December Change
EUR thousand 2022 2021
EQUITY AND LIABILITIES
Shareholders' equity
Share capital 2,141 2,141 0
Other restricted equity 1,080 129 951
Invested unrestricted equity fund 2,539 2,539 0
Translation differences 3,218 3,914 -697
Retained earnings 18,671 20,157 -1,486
Profit for the period 2,293 1,693 600
Equity attributable to holders of the parent company 29,944 30,574 -630
Non-controlling interests 441 608 -167
Total equity 30,385 31,182 -797
Non-current liabilities
Interest-bearing liabilities 12,400 13,430 -1,030
Non-current lease liabilities 1,136 2,140 -1,004
Interest-free liabilities 1,244 1,018 226
Deferred tax liabilities 584 545 40
Total non-current liabilities 15,364 17,133 -1,769
Current liabilities
Interest-bearing liabilities 33,691 36,200 -2,509
Current lease liabilities 1,271 1,218 53
Trade and other non-current liabilities 26,231 31,966 -5,735
Current liabilities related to Held for sale assets 6,116 0 6,116
Total current liabilities 67,309 69,383 -2,074
Total equity and liabilities 113,058 117,698 -4,639

1) Buildings EUR 2,174 thousand, Machinery and equipment (incl.vehicles) EUR 39 thousand

CONSOLIDATED STATEMENT OF CASH FLOWS

Q1-Q4 Q1-Q4 Change
EUR thousand 2022 2021
Cash flow from operating activities
Profit for the period 2,145 1,656 489
Adjustments 1) 8,732 10,292 -1,559
Change in working capital -1,188 -2,533 1,344
Cash flow generated by operations 9,689 9,415 274
Interest paid -571 -439 -132
Interest received -28 33 -61
Other financial items 121 -685 807
Income taxes paid -2,444 -2,049 -395
Net cash flow from operating activities 6,767 6,275 493
Cash flow from investing activities
Acquisition of subsidiaries 0 -2,431 2,431
Purchases of non-current assets -4,535 -8,254 3,719
Proceeds from sale of non-current assets 6,554 217 6,337
Net cash flow from investing activities 2,018 -10,468 12,487
Q1-Q4 Q1-Q4 Change
EUR thousand 2022 2021
Cash flow before financing activities 8,785 -4,194 12,979
Cash flow from financing activities
Proceeds from long-term borrowings 0 4,000 -4,000
Instalments of long-term borrowings 0 0 0
Change in short-term loans -3,176 6,331 -9,507
Instalments of lease liabilities -1,264 -1,152 -112
Treasury shares 0 0 0
Dividends paid -2,371 -2,367 -4
Net cash flow from financing activities -6,811 6,812 -13,622
Change in liquid funds 1,975 2,619 -644
Liquid funds in the beginning of period 15,593 11,974 3,619
Exchange rate fluctuations on liquid funds -170 1,002 -1,172
Liquid funds at the end of period 17,397 15,593 1,804

1) Depreciations and amortization EUR 7,121 thousand, tax on income from operations EUR 1,455 thousand, other financial income and expenses EUR -598 thousand, other adjustments EUR 754 thousand

CONSOLIDATED STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY

EUR thousands Share capital Other restricted
equity
Invested unrestricted
equity fund
Translation
differences
Retained
earnings
Non-controlling
interests
Total
2021
Balance at the beginning of the reporting period 2,141 129 2,539 1,851 22,220 0 28,881
Comprehensive result 2,064 1,693 -26 3,730
Defined benefit plan actuarial gains (+) / loss (-), net of tax 40 40
Other items -32 634 602
Dividend -2,360 -2,360
Treasury shares 26 26
Share-based payments reserve -26 -26
Correction to previously issued financial statements 1) 289 289
Balance at the end of the reporting period 2,141 129 2,539 3,914 21,850 608 31,182
2022
Balance at the beginning of the reporting period 2,141 129 2,539 3,914 21,850 608 31,182
Comprehensive result -697 2,293 -166 1,430
Defined benefit plan actuarial gains (+) / loss (-), net of tax 146 146
Other items 3) 951 -951 0
Dividend -2,371 -2,371
Treasury shares 2) 139 139
Share-based payments reserve 123 123
Correction to previously issued financial statements 1) -265 -265
Balance at the end of the reporting period 2,141 1,080 2,539 3,218 20,965 441 30,385

1) Corrections related to taxation of previous years

2) Group's treasury shares are administrated by EAM EXL1V Holding Oy and shares are transferred in accordance to the long-term incentive plan

3) Increase of subsidiary's share capital by trasfer from its retained earnings

QUARTERLY KEY FIGURES

2022 2022 2022 2022 2021 2021 2021 2021
EUR thousand Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Revenue 30,984 33,789 38,064 34,150 36,493 33,394 33,524 30,954
Materials and services -13,019 -14,648 -16,784 -14,873 -17,976 -17,895 -14,664 -12,981
Employee benefit expenses -9,783 -8,879 -9,995 -10,366 -9,272 -7,792 -9,459 -8,717
Depreciation and impairment -1,769 -1,837 -1,767 -1,748 -1,701 -3,346 -1,575 -1,579
Operating expenses -8,701 -6,986 -6,568 -7,219 -7,006 -6,097 -5,513 -5,264
Other operating income 574 244 57 83 112 45 49 12
Operating profit -1,715 1,683 3,007 27 649 -1,691 2,363 2,423
Net financial items -3,361 1,542 1,927 490 64 313 -465 509
Profit before taxes -5,076 3,225 4,934 517 713 -1,378 1,897 2,933
Income taxes 1,250 -1,173 -945 -587 -295 -830 -412 -971
Profit/loss for the period -3,826 2,052 3,989 -70 418 -2,209 1,485 1,961
Earnings per share, diluted and undiluted, EUR -0.32 0.18 0.34 0.00 0.04 -0.19 0.13 0.17
Average number of shares, diluted and undiluted 1,000 shares 11,854 11,854 11,854 11,838 11,834 11,834 11,834 11,830
Average number of personnel 721 720 736 752 750 719 700 691

Revenue by customer industry by quarter

2022 2022 2022 2022 2021 2021 2021 2021
EUR thousand Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Buildings and infrastructure 8,059 7,808 8,866 7,723 8,409 8,054 9,456 6,995
Equipment and other industries 4,347 5,567 5,858 7,356 7,126 5,366 5,212 5,646
Wind power 5,492 8,031 6,476 6,767 8,309 8,592 7,785 7,380
Machinery and electrical 5,183 4,952 5,301 4,268 4,944 4,752 4,277 3,671
Transportation 3,334 3,743 7,171 3,133 2,888 2,127 2,728 2,483
Defense 1,926 1,954 1,582 2,062 2,469 2,189 1,785 2,244
Telecommunications 2,645 1,734 2,810 2,842 2,348 2,314 2,280 2,536
Total 30,984 33,789 38,064 34,150 36,493 33,394 33,524 30,954

Revenue by region by quarter

2022 2022 2022 2022 2021 2021 2021 2021
EUR thousand Q4 Q3 Q2 Q1 Q4 Q3 Q2 Q1
Europe 18,261 18,056 20,603 19,731 19,182 17,214 19,574 17,444
North America 7,642 9,763 11,669 8,198 10,242 9,353 7,234 5,611
Asia-Pacific 5,043 5,734 4,976 5,178 6,238 6,121 6,401 6,654
Rest of the world 38 236 816 1,044 831 706 316 1,245
Total 30,984 33,789 38,064 34,150 36,493 33,394 33,524 30,954

COMMITMENTS AND CONTINGENCIES

31 December 31 December
EUR thousand 2022 2021
Operating leases
Not later than one year 34 11
1 -
5 years
14 8
Other liabilities and commitments
Bank and Corporate guarantees 3 64

At Exel Composites, we use over 60 years' experience to solve challenges and help customers save resources. Our forward-thinking composite solutions made with continuous manufacturing technologies serve customers in a wide range of industries around the world. You can find our products used in applications from wind power and transportation to building and infrastructure.

Our collaborative approach and global footprint set us apart from our competition. We use our expertise to help customers reduce weight, improve performance and energy efficiency and decrease total lifetime costs. We want to be the first choice for sustainable composite solutions globally.

Headquartered in Finland, Exel Composites employs approximately 700 forward-thinking professionals around the world and is listed on Nasdaq Helsinki. To find out more about our offering and company please visit www.exelcomposites.com.

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