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Fila Investor Presentation 2021

Nov 12, 2021

4343_ip_2021-11-12_61dec7e6-84d8-47a0-afb4-e1747aa07d5b.pdf

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9M 2021 FILA Group Results

Disclaimer

This document has been prepared by F.I.L.A. S.p.A. ("F.I.L.A." or the "Company"), for information purposes only, exclusively with the aim of assisting you to understand and assess F.I.L.A.'s activities. Statements contained in this presentation, particularly regarding any possible or assumed future performance of the F.I.L.A. Group, are or may be forward-looking statements based on F.I.L.A.'s current expectations and projections about future events. By their nature, forward-looking statements involve known and unknown risks, uncertainties and other factors that are in some cases beyond F.I.L.A.'s control. These risks, uncertainties and factors may cause F.I.L.A.'s actual results, performance or achievements to differ materially from those expressed or implied by the forward-looking statements (and from past results, performances or achievements). Forward-looking statements are not guarantees of future performance. Consequently, F.I.L.A. and its management can give no assurance regarding the future accuracy of the estimates of future performance set forth in this document or the actual occurrence of the expected developments. The data and information contained in this document are subject to changes and integrations. Although F.I.L.A. reserves the right to make such changes and integrations when it deems necessary or appropriate, F.I.L.A. assumes no affirmative obligation to update, change or integrate this document, except as and to the extent required by law. Any reference to the past performance of the F.I.L.A. Group shall not be taken as an indication of future performance. In addition, this presentation includes certain ''Adjusted'' financial and operating indicators and non-IFRS measures, which have been adjusted to reflect extraordinary events, non-recurring and/or non-monetary transactions and/or activities that are not directly related to the Group's ordinary business. These measures are not indicative of our historical operating results, nor are they meant to be predictive of future results. These measures are used by F.I.L.A.'s management to monitor the underlying performance of the business and the operations. Since not all companies calculate these measures in an identical manner, F.I.L.A.'s presentation may not be consistent with similar measures used by other companies. Such "Adjusted" information has been included to facilitate the comparison of financial information among different financial periods; however, it should be noted that such information is not recognized as a measure of financial performance or liquidity under IFRS and/or does not constitute an indication of the historical performance of the Company or the Group. Therefore, investors should not place undue reliance on such data and information. The information contained in this document does not constitute or form any part of, and should not be construed as, any offer, invitation or recommendation to purchase, sell or subscribe for any securities in any jurisdiction and neither the issue of the information nor anything contained herein shall form the basis of or be relied upon in connection with, or act as any inducement to enter into, any investment activity. This document does not purport to contain all of the information that may be required to evaluate any investment in the Company or any of its securities and should not be relied upon to form the basis of, or be relied on in connection with, any contract or commitment or investment decision whatsoever. This presentation is intended to present background information on F.I.L.A., its business and the industry in which it operates and is not intended to provide complete disclosure upon which an investment decision could be made. The merit and suitability of investment in F.I.L.A. should be independently evaluated and determined by investors. Analyses in this presentation are not, and do not purport to be, appraisals of the assets, stock or business of F.I.L.A., and do not form any publicity material relating to the securities. Any person considering an investment in F.I.L.A. is advised to obtain independent advice as to the legal, tax, accounting, regulatory, financial, credit and other related advice prior to making an investment.

By attending this presentation, you agree to be bound by the foregoing terms.

9M 2021 Highlights

  • ˗ Adjusted Core Business Sales of 496,5 mln €, +5,3% (+25,2mln €) on the same period of the previous year (471,3mln € in 9M 2020); +8,9% at comparable FX rates (+42,0mln €). School&Office +12,2%, Fine Art +2,3% and Industrial +10,4% vs
  • 9M 2020. ˗ Adjusted EBITDA, excluding IFRS 16 impact, of 91,0mln €, +16,6% (+12,9mln €) on the same period of the previous year (78,0mln € in 9M 2020); +19,1% at comparable FX rates (+14,9mln €), mainly related to Europe and North America performance; ˗ Adjusted EBITDA margin at 18,3% (16,6% in 9M 2020) due to better operating margin related to the growth in School&Office sales in Europe and North America, Fine Art growth, better Sale Price/Mix and good operating cost management compared to 9M 2020; ˗ COVID-19 impacts on India and Mexico Sales (+11,1mln € vs 9M 2020 but -36,2mln € vs 9M 2019) and EBITDA (-0,3mln € vs 9M 2020 and -8,0 mln € vs 9M 2019), including FX rates effects; ˗ Adjusted Net Result of 39,7mln € with a strong improvement respect to 21,5mln € in 9M 2020 (+84,8%); ˗ Net Bank Debt of 389,4mln € (396,1mln € as at 31 December 2020 and 470,3mln € as at 30 September 2020) with a decrease in last twelve months of 80,9mln €, including negative FX effect of approx. -2,7mln €; ˗ "Free Cash Flow to Equity" at +21,4mln €, better than 9m 2020 (-38,0mln €) for EBIT growth and NWC improvement.

9M 2021 Highlights For a better analysis of 9M 2021 results, hereunder the comparison of the last three years, considering the Covid 19 impacts on 9M 2020 and 9M 2021 (FX effects included).

(€ million) 9M 2019A 9M 2020A 9M 2021A
Core Business Sales Adjusted 535,9 471,3 496,5
Ebitda Adjusted (excluded IFRS16) 88,2 78,1 91,0

9M 2021 Core Business Sales

(€ million)

• Adjusted Core Business Sales of 496,5mln €, +5,3% on the same period of the previous year; +8,9% (+42,0mln €) at comparable FX rates of which:

  • ‒ By Geographic Area: Europe +23,0mln € (+14,4%), Centre & South America +10,3mln € (+47,4%), Asia +8,1mln € (+21,3%), Other Countries +0,5mln € (+23,3%), North America +0,1mln € (+0,03%); ‒ By Product line: School & Office +36,8mln € (+12,2%), Fine Art, Hobby & Digital +3,5mln € (+2,3%), Industrial +1,7mln € ‒ 0,2mln € adjustment in 9M 2021 due to customer claims for Covid-19; 0,2mln € adjustment in 9M 2020 mainly due to customer claims for Covid-19. F.I.L.A.- Arches S.A.S. consolidated in FY 2020 since the month of March.
  • (+10,4%).

9M 2021 Core Business Sales

SALES BY GEOGRAPHICAL AREA

6

Data in millions of euros; for precise data refer to 9M FILA financial report

  • (€ million)
  • the same period of the previous year; +19,1% (+14,9mln €) at comparable FX rates; • 3,3mln € of extraordinary costs in 9M 2021 mainly related to Fila Group reorganization - restructuring costs and consultancy fees (1,6mln €), COVID-19 pandemic (1,1mln €), and Shares-Based Premium (0,6mln €); 9,5mln € of extraordinary costs in 9M 2020 mainly due to FILA Arches acquisition and reorganization costs. F.I.L.A.- Arches S.A.S. consolidated in FY 2020 since the month of March.
FILA
Arches
acquisition
and
reorganization costs.
F.I.L.A.-
Arches
S.A.S.
consolidated
in
FY
2020
since
the
month
of
March.
(€ million) 9M 2019A 9M 2020A 9M 2021A
Dixon (Mexico) 5,1 1,4 0,9
DOMS Industries PVT Ltd (India) 6,6 2,6 2,8
EBITDA Adjusted 11,7 4,0 3,7
46,8% Europe

ADJUSTED EBITDA BY GEOGRAPHICAL AREA

Data in millions of euros; for precise data refer to 9M FILA financial report

9M 2021 Net Income Adjusted (Excluded IFRS 16)

  • Adjusted Net Income of 39,7mln €, +84,8% (+18,2mln €) on 9M Results;
  • 2020 due to the improvement of the Operating and Financial • The adjustment of the Group Results in 9M 2021 for 2,7mln € mainly refers to reorganization - restructuring costs and extraordinary operating costs for COVID-19 pandemic impact, net of taxes effects; • The adjustment of the Group Result in 9M 2020 for 6,8mln € mainly refers to extraordinary operating costs for Arches acquisition and COVID-19 pandemic impact, net of taxes effects.

9M 2021 Net Bank Debt and NFP

9M 2021 Net Bank Debt and NFP
(€ million)
Cash and Cash Equivalents 9M 2020A
79,4
FY 2020
116,3
9M 2021A
102,2
Financial Liabilities (549,6) (512,4) (491,6)
Net Bank Debt (470,3) (396,1) (389,4)
Amortized cost 7,0 6,2 4,5
Financial Receivables 0,1 0,1 0,1
NFP for Covenants (463,1) (389,8) (384,9)
Mark to Market Hedging (20,8)
(85,1)
(18,8)
(84,9)
(13,5)
(87,5)
IFRS 16
NFP included IFRS 16 and Financial Instruments
(569,0) (493,5) (485,8)
9M 2020A 9M 2021A
Trade Working Capital 341,6 320,9
617,9 632,6
Sales Reported Rolling
Trade Working Capital/Sales Reported Rolling
55,3% 50,7%

• Net Bank Debt decrease of 80,9mln € in the last twelve months, 83,6mln € excluding negative FX effect of approx. -2,7mln €; • 9M 2021A Net Financial Position decrease of 7,7mln € compared to FY2020 (please refer to page 10 for details).

9M 2020A 9M 2021A
Trade Working Capital 341,6 320,9
Sales Reported Rolling 617.9 632,6
Trade Working Capital/Sales Reported Rolling 55,3% 50,7%

9M 2021 Cash Flow Statement

9M 2021 Cash Flow Statement
(€ million) 9M 2020A 9M 2021A
CASH FLOW
EBIT 43,7 65,2
Adjustments for non monetary costs 25,6 24,2
Adjustments for taxes (5,5) (5,5)
Cash-flow from operating activities before changes in NWC 63,8 83,9
Changes in net working capital (73,8) (41,9)
I
D
Operating cash-flow
(10,0) 41,9
DE
Investments in tangible and intangible assets
U
(7,5) (7,3)
CL
Free Cash Flow
X
(17,5) 34,6
E
Net financial expenses
(16,0) (14,4)
Other changes (4,5) 1,1
Free Cash Flow to Equity (38,0) 21,4
Capital increase/reimbursement/dividends (0,3) (7,0)
Adjustment mark to market hedging (7,2) 5,3
Effect of FX rate movements* 15,5 (9,4)
IFRS 16 Net Financial Position 2,7 (2,6)
M&A - Acquisition: 2020 Arches (43,6) -
Changes in Net Financial Position (70,8) 7,7

9M 2021 Income Statement Reported

9M 2021 Income Statement Reported
(€ million) 9M 2020A % on Sales 9M 2021A % on Sales
PROFIT & LOSS
Core Business Sales
Other revenues
471,1
6,8
496,3
4,7
Total revenues 477,9 501,0
Cost for Raw Materials and Supplies net Increase(decrease) inventory (215,8) (45,8%) (223,9) (45,1%)
Costs for Services and Use of Third-Party Assets (79,4) (16,9%) (74,3) (15,0%)
Personnel Costs (98,2) (20,8%) (100,3) (20,2%)
Other Operating Costs (6,0) (1,3%) (3,7) (0,7%)
Total operating costs (399,4) (84,8%) (402,2) (81,0%)
EBITDA 78,5 16,7% 98,8 19,9%
Depreciation and Amortization (31,4) (6,7%) (30,3)
*
(6,1%)
Write-Downs (1,5) (0,3%) (0,5) (0,1%)
EBIT 45,6 9,7% 68,0 13,7%
Financial income/expenses (27,7) (5,9%) (18,3) (3,6%)
Income/expenses from associates at equity method (0,0) (0,0%) 0,2 0,0%
PBT 17,8 3,8% 49,9 10,1%
Taxes (5,5) (1,2%) (13,0) (2,6%)
Total net profit (loss) of the period
Total net profit (loss) attributable to non controlling interests
12,3 2,6% 36,8 7,4%
(0,5) (0,1%)
2,7%
0,9
36,0
0,2%
7,2%
Fila Group's total net profit (loss) of the period 12,8

9M 2021 Income Statement Adjusted

(€ million) 9M 2020A % on Sales 9M 2021A % on Sales
P&L ADJUSTMENTS
REPORTED CORE BUSINESS SALES 471,1 496,3
Total Adjustments 0,2 0,2
ADJUSTED CORE BUSINESS SALES 471,3 496,5
REPORTED EBITDA 78,5 16,7% 98,8 19,9%
IFRS 16 Impact (9,9) (11,1)
Total Adjustments 9,5 3,3
ADJUSTED EBITDA EXCLUDED IFRS 16 78,1 16,6% 91,0 18,3%
REPORTED FILA GROUP NET PROFIT 12,8 2,7% 36,0 7,2%
IFRS 16 Impact 1,9 1,0
Total Adjustments 6,8 2,7
ADJUSTED FILA GROUP NET PROFIT EXCLUDED IFRS 16 21,5 4,6% 39,7 8,0%

9M 2021 Balance Sheet Reported

FILA Shareholders

*Total shares 51.058.297 of which : Ordinary shares 42.976.441 (of which own shares 51.500); Class B shares 8.081.856 (enjoy three votes each in accordance with Article 127-sexies of Legislative Decree No. 58/1998).

**Of which own shares 51.500.

Investor Relations F.I.L.A. [email protected] (+39) 02 38105206