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Jeronimo Martins Interim / Quarterly Report 2021

Oct 27, 2021

1906_iss_2021-10-27_32c0d0f9-e100-4e3a-9583-8547ccb34cc0.pdf

Interim / Quarterly Report

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NINE MONTHS RELEASE

2021

Lisbon, 27 October 2021

ADDITIONAL INFORMATION RELATING TO THE PERIOD HERE

This release includes, in Appendix 1, for comparison purposes, the Financial Statements excluding the effect of the IFRS16.

INVESTOR RELATIONS OFFICE MEDIA RELATIONS OFFICE +351 21 752 61 05 +351 21 752 61 80 [email protected] [email protected]

Cláudia Falcão [email protected] Rita Fragoso [email protected]t Hugo Fernandes [email protected] Nuno Abreu [email protected]

.com Jerónimo Martins, SGPS, S.A. Public Company | Head office: Rua Actor António Silva, n. º7, 1649-033 Lisbon | Share Capital: Euro 629,293,220.00 | Registered at the C.R.C. of Lisbon and Tax Number: 500 100 144 | www.jeronimomartins.com

STRONG SALES LEVERAGE GOOD PERFORMANCE

9M I KEY FIGURES

+11.1% EBITDA TO €1,144 MN (+13.9% excl. FX)

+47.7% NET PROFIT TO €324 MN EPS AT €0.52

CASH FLOW AT €339 MN

PERFORMANCE OVERVIEW & KEY DRIVERS

Our strategic vision of focusing on quality at competitive prices delivered a strong performance in sales and results in the 9M.

Biedronka worked with determination to continuously improve its offer, innovate in its commercial campaigns, and uplift the quality of its store network. All this while maintaining clear price leadership. This focus, together with positive consumer demand, drove a LFL growth of 7.8% in 9M (+8.1% in Q3).

Also in Poland, and compared to the same period last year, Hebe increased sales, in local currency, by 10.8% and more than doubled online sales in the 9M, keeping EBITDA margin stable.

In Portugal, Pingo Doce and Recheio grew sales and results, despite restrictions that still hamper the operating environment, particularly in the HoReCa segment. LFL sales in the 9M were at 2.1% and 3.2%, respectively.

Ara registered a very good sales performance in Colombia and accelerated its growth in Q3. LFL was 21.5% in the 9M, reaching 39.5% in Q3. The combination of strong sales with an optimized cost structure led EBITDA to improve to €15 mn (from €-23 mn in 9M 20).

Group EBITDA margin improved from 7.3% to 7.5% in the 9M, driven by sound Group LFL of 7.1%, a positive margin mix and efficiency gains, which allowed the Group to limit the impact of the retail tax implemented in Poland.

Strong cash generation in the 9M resulted in a net cash position of €655 mn by the end of the period (excl. capitalised operating leases).

The 9M performance reflects the flexibility of the banners to pursue their strategic priorities and deliver good results, in circumstances that remain uncertain.

MESSAGE FROM THE CHAIRMAN AND CEO - PEDRO SOARES DOS SANTOS

'Our banners ended the first nine months of the year with stronger market positions as a result of consistent work to consolidate leadership in price and quality.

Biedronka maintained strong dynamics, looking for opportunities to deliver more value to its customers, to enhance its offer and its shopping experience. Our main banner further reinforced its online proposition and delivered growth while protecting profitability.

In Portugal, Pingo Doce and Recheio grew sales and results despite market circumstances that remained challenging, particularly until July, with the low circulation of people and a still fragile HoReCa sector.

In Colombia, the good performance throughout the nine months, at both sales and EBITDA levels, reflected the strength of Ara's competitive positioning as well as the winning potential of the business model, in a country where economic access to quality food is still difficult for most of the population.

At two months from year-end, with the Christmas season approaching and despite the uncertainty on the pandemic evolution, the results attained so far reinforce our confidence in achieving the growth targets set for the year.'

OUTLOOK 2021

Despite the prevailing uncertainty about the evolution of the pandemic as we enter autumn and winter, all our banners are prepared to continue to adapt to the circumstances and to find new growth paths to deliver another year of strong performance.

Biedronka will remain focused on guaranteeing the preference of consumers, combining price leadership with the evolution of its offer and reinforcement of convenience. To protect profitability, the Company counts on strong sales dynamics, ongoing efficiency projects, and the creativity to continuously improve its offer.

The quality of Biedronka's presence in the market will be reinforced in 2021 with c.100 net new stores and c.300 refurbished locations.

Hebe will continue to consolidate its store network and to focus its growth strategy on the development of its online operation to address also new markets.

In Portugal, where the restrictions to circulation were lifted in October, Pingo Doce will continue investing in the differentiation of its offer, leveraging on key strategic categories of Fresh and Take Away and in the recovery of Restaurants, to drive growth.

Recheio will benefit from the slow recovery of the HoReCa channel while working to increase its sales to the Traditional Retail segment.

In Colombia, despite a fragile socioeconomic environment, Ara has been delivering a promising performance, confirming the strength of its value proposition and the quality of the business model. It is committed to expanding its network and will add more than 100 stores to the network in 2021.

The capex programme is expected to reach c.€650 mn of which c.60% will be allocated to Biedronka.

Preserving a strong balance sheet allows us to continue to invest in growth in a context in which the effects of the pandemic diminish but uncertainty remains. Further, we maintain the flexibility to take advantage of growth opportunities consistent with our strategic vision.

Q3 UPDATE ON COVID-19 IMPACT

In Poland, after the lockdown imposed in Q1, a phased plan to reopen the country was successfully implemented throughout Q2 and maintained in Q3. The limited access to one person per 10 sqm for stores larger than 100 sqm was maintained.

In Portugal, the progressive reopening of the country started in April.

At the beginning of Q3, retail store traffic continued to be limited to a maximum of five people per 100 sqm. This limit was relaxed to eight people per 100 sqm at the end of August.

In July, in municipalities with increased risk, there were limits on closing hours of retail stores, restaurants, and coffee shops. Bars and nightclubs remained closed during the quarter.

In Colombia, the intermittent restrictions in force during Q2 to control the rising number of infections became less frequent during Q3.

PERFOMANCE ANALYSIS BY BANNER

POLAND

In Poland, the consumer demand remained positive in the first nine months of the year.

From the second quarter, the pandemic situation remained under control, and the circulation of people resumed.

Food inflation in the country progressively increased from 0.6% in Q1 and 1.6% in Q2 to 3.8% in Q3, reflecting price increases in several food categories. Biedronka maintained its price leadership and an intense promotional dynamic, resulting, throughout the 9M, in consistently lower basket inflation than the average food inflation in the country.

The banner executed a strong commercial programme, including promotions and innovative in&out campaigns, while continuing to improve its core offer and its store network. Biedronka delivered well on all these fronts and, in local currency, grew sales in the 9M by 10.3%, including a LFL of 7.8%. In euro terms, sales reached €10.6 bn, 7.3% ahead of 9M 20.

In Q3, sales in local currency increased 11.2% with LFL of 8.1%. In euro terms, sales were €3.6 bn, 8.1% growth over Q3 20.

EBITDA reached €972 mn, an increase of 6.4% vs. 9M 20 (+9.4% at constant exchange rate).

The EBITDA margin was 9.1% versus 9.2% in 9M 20. Strong LFL sales performance, effective margin-mix management, and operational efficiency allowed Biedronka to mitigate the pressure from the retail tax introduced in January 2021.

Biedronka opened 75 stores (59 net additions) and remodelled 232 locations in the first nine months of the year.

Q1 20 Q2 20 Q3 20 Q4 20 Q1 21 Q2 21 Q3 21

Hebe registered sales growth in the 9M of 10.8% in local currency. Excluding the pharma business closed in July 2020, sales increased 20.3% with a LFL of 14.4% (the LFL includes online sales).

In Q3, Hebe sales increased by 11.6% (+15.4% excluding the pharma business) with a LFL of 9.0%.

In euro terms, 9M sales reached €194 mn, 7.8% ahead of 9M 20. In Q3, sales were €71 mn, 8.5% more than in Q3 20.

Online sales progressed well throughout the period, reaching 12.5% of sales in the first nine months of the year. Hebe continues to test its presence in new markets through its ecommerce platform.

Hebe's EBITDA was €11 mn versus €10 mn in 9M 20. EBITDA margin was 5.7% in line with the previous year.

3.5%

-8.5%

PORTUGAL

In Portugal, the slow economic recovery and recession in touristic activity continued to affect the economy. Food inflation remained low at 0.6% in Q3 (+0.4% in H1).

Pingo Doce's performance continued to be negatively impacted by the restrictions imposed on restaurants and coffee shops, which only eased from August, and by low circulation in city centres.

The banner maintained its commercial pressure, creating good commercial opportunities for its customers. To protect its market position and boost sales, Pingo Doce operated with negative basket inflation in the period.

In the 9M, sales reached €3.0 bn, growing 3.9% compared to the same period for the previous year with LFL (excl. fuel) of 2.1%.

In Q3, sales reached €1.0 bn, 2.7% more than in Q3 20 with LFL (excl. fuel) at 1.0%.

The banner opened six new locations (five net) and renovated nine stores.

Recheio's sales increased 3.2% to reach €660 mn with LFL at 3.2%.

In Q3, despite the limitations to the activity of restaurants and the effects of the pandemic on the HoReCa sector, Recheio grew its sales by 9.3% to reach €262 mn.

The combined EBITDA for Pingo Doce and Recheio was at €214 mn, 12.6% ahead of 9M 20. Despite the strong commercial investment, the EBITDA margin was at 5.9% (5.5% in 9M 20), benefiting from sales growth.

COLOMBIA

In Colombia, after a challenging Q2 due to the intensification of the pandemic situation, the operating environment eased in Q3 as daily infections were controlled and social tensions, despite persisting, did not impact the country's supply chain as in Q2.

Food inflation increased through the period, reaching 11.2% in Q3 from 6.1% in H1.

-1.7% Q1 20 Q2 20 Q3 20 Q4 20 Q1 21 Q2 21 Q3 21

Ara registered in the 9M strong sales growth that reached, in local currency, 31.6% including LFL of 21.5%, recovering over Q2 and Q3 in 2020 when the country was under a strict lockdown.

In Q3, in a more normalised operating environment, Ara grew sales in local currency by 53.6% with LFL at 39.5%.

In euro terms, 9M sales reached €758 mn, 23.1% ahead of 9M 20. In Q3 sales were €284 mn, 47.7% ahead of Q3 20.

EBITDA reached €15 mn in 9M 21 versus €-23 mn in 9M 20. This turning point reflects the determination to build a path to profitability on a solid sales base and was also boosted by the cost optimization undertaken in 2020.

To further contribute to this growth, the expansion plan execution added 64 stores to the network in the first 9M. The pipeline for the rest of the year is prepared to continue delivering.

-1.5% -2.0% -1.6%

Pingo Doce LFL (excl. fuel)

Q1 20 Q2 20 Q3 20 Q4 20 Q1 21 Q2 21 Q3 21

7.3%

1.0%

CONSOLIDATED FINANCIAL HEADINGS

At the Group level, the top line grew 7.1% (+9.6% excl. FX). The growth registered in all banners contributed to improving operational leverage, driving EBITDA to increase ahead of sales by 11.1% (+13.9% excl. FX). The EBITDA figure includes Covid-19 related costs of €13 mn (€32 mn in 9M 20).

Net financial costs were €-119 mn in 9M 21 (€-140 mn in 9M 20), incorporating an exchange translation loss of €-4 mn related to value adjustments in the lease liabilities in Poland denominated in euros that in 9M 20 were a loss of €-20 mn.

Our capex programme (excluding the right of use assets acquired in accordance with IFRS16) was €364 mn, 66% of which was allocated to Biedronka.

Good operational performance combined with disciplined management of the invested capital resulted in a net cash position (excl. capitalised operating leases) of €655 mn by the end of September.

KEY PERFOMANCE FIGURES

CONSOLIDATED RESULTS

(Million Euro) 9M 21 9M 20 Q3 21 Q3 20
Net Sales and Services 15,206 14,198 7.1% 5,304 4,881 8.7%
Gross Profit 3,289 21.6% 3,116 21.9% 5.6% 1,156 21.8% 1,084 22.2% 6.6%
Operating Costs -2,145 -14.1% -2,087 -14.7% 2.8% -726 -13.7% -690 -14.1% 5.3%
EBITDA 1,144 7.5% 1,029 7.3% 11.1% 429 8.1% 395 8.1% 8.8%
Depreciation -556 -3.7% -545 -3.8% 2.1% -185 -3.5% -183 -3.8% 0.9%
EBIT 588 3.9% 485 3.4% 21.3% 244 4.6% 211 4.3% 15.6%
Net Financial Costs -119 -0.8% -140 -1.0% -14.8% -45 -0.9% -45 -0.9% 1.2%
Gains in Joint Ventures and Associates 0 0.0% 0 0.0% n.a. 0 0.0% 0 0.0% n.a.
Other Profits/Losses -7 0.0% -21 -0.1% n.a. -2 0.0% -1 0.0% n.a.
EBT 461 3.0% 324 2.3% 42.6% 198 3.7% 166 3.4% 18.8%
Income Tax -120 -0.8% -95 -0.7% 26.1% -50 -0.9% -41 -0.8% 22.1%
Net Profit 341 2.2% 229 1.6% 49.4% 147 2.8% 125 2.6% 17.7%
Non-Controlling Interests -18 -0.1% -9 -0.1% 87.8% -10 -0.2% -10 -0.2% -2.6%
Net Profit Attributable to JM 324 2.1% 219 1.5% 47.7% 137 2.6% 115 2.4% 19.5%
EPS (€) 0.52 0.35 47.7% 0.22 0.18 19.5%
EPS without Other Profits/Losses (€) 0.52 0.37 40.1% 0.22 0.18 20.0%

BALANCE SHEET

(Million Euro) 9M 21 2020 9M 20
Net Goodwill 616 620 621
Net Fixed Assets 3,951 3,967 3,853
Net Rights of Use (RoU) 2,139 2,154 2,109
Total Working Capital -2,867 -2,864 -2,573
Others 167 133 140
Invested Capital 4,006 4,010 4,150
Total Borrowings 492 524 548
Financial Leases 20 11 13
Capitalised Operating Leases 2,276 2,262 2,205
Accrued Interest 0 -3 1
Cash and Cash Equivalents -1,167 -1,041 -872
Net Debt 1,621 1,752 1,894
Non-Controlling Interests 250 249 248
Share Capital 629 629 629
Reserves and Retained Earnings 1,506 1,379 1,379
Shareholders Funds 2,386 2,257 2,256

CASH FLOW

(Million Euro) 9M 21 9M 20
EBITDA 1,144 1,029
Capitalised Operating Leases Payment -208 -203
Interest Payment -110 -114
Other Financial Items 0 0
Income Tax -149 -142
Funds From Operations 677 572
Capex Payment -429 -367
Change in Working Capital 96 18
Others -6 -17
Cash Flow 339 205

DISCLAIMER

Statements in this release that are forward-looking are based on current expectations of future events and are subject to risks and uncertainties that can cause actual results to differ materially from those expressed or implied by such statements. The risks and uncertainties, which have increased as a result of the Covid-19 pandemic, relate to factors that are beyond Jerónimo Martins' ability to control or estimate precisely, and include but are not limited to, general economic conditions, actions taken by governmental authorities to address Covid-19 effects and their impacts over the economy, competition, industry trends, credit markets, foreign exchange fluctuations, and regulatory developments.

Except as required by any applicable law or regulation, Jerónimo Martins assumes no obligation to update the information contained in this release or to notify a reader in the event that any matter stated herein changes or becomes inaccurate.

APPENDIX

1. Financial Statements

INCOME STATEMENT BY FUNCTIONS

(Million Euro) IFRS16 Excl. IFRS16
9M 21 9M 20 9M 21 9M 20
Net Sales and Services 15,206 14,198 15,206 14,198
Cost of Sales -11,917 -11,082 -11,917 -11,082
Gross Profit 3,289 3,116 3,289 3,116
Distribution Costs -2,442 -2,381 -2,509 -2,444
Administrative Costs -260 -251 -261 -252
Other Operating Profits/Losses -8 -21 -8 -21
Operating Profit 580 464 512 400
Net Financial Costs -119 -140 -19 -25
Gains/Losses in Other Investments 0 0 0 0
Gains in Joint Ventures and Associates 0 0 0 0
Profit Before Taxes 461 324 493 375
Income Tax -120 -95 -125 -103
Profit Before Non Controlling Interests 341 229 369 271
Non-Controlling Interests -18 -9 -19 -11
Net Profit Attributable to JM 324 219 349 260

INCOME STATEMENT (Management View)

(Excl. IFRS16) (Excl. IFRS16)
(Million Euro) 9M 21 9M 20 Q3 21 Q3 20
Net Sales and Services 15,206 14,198 7.1% 5,304 4,881 8.7%
Gross Profit 3,289 21.6% 3,116 21.9% 5.6% 1,156 21.8% 1,084 22.2% 6.6%
Operating Costs -2,450 -16.1% -2,385 -16.8% 2.7% -829 -15.6% -789 -16.2% 5.1%
EBITDA 840 5.5% 731 5.1% 14.9% 327 6.2% 296 6.1% 10.6%
Depreciation -320 -2.1% -310 -2.2% 3.2% -106 -2.0% -105 -2.2% 1.0%
EBIT 519 3.4% 421 3.0% 23.5% 221 4.2% 191 3.9% 15.9%
Net Financial Costs -19 -0.1% -25 -0.2% -24.4% -6 -0.1% -7 -0.1% -12.9%
Gains in Joint Ventures and Associates 0 0.0% 0 0.0% n.a. 0 0.0% 0 0.0% n.a.
Other Profits/Losses -7 0.0% -21 -0.1% n.a. -2 0.0% -1 0.0% n.a.
EBT 493 3.2% 375 2.6% 31.7% 213 4.0% 183 3.8% 16.5%
Income Tax -125 -0.8% -103 -0.7% 21.0% -53 -1.0% -44 -0.9% 20.4%
Net Profit 369 2.4% 271 1.9% 35.8% 161 3.0% 139 2.9% 15.2%
Non-Controlling Interests -19 -0.1% -11 -0.1% 71.3% -11 -0.2% -11 -0.2% -3.2%
Net Profit Attributable to JM 349 2.3% 260 1.8% 34.2% 150 2.8% 128 2.6% 16.8%
EPS (€) 0.56 0.41 34.2% 0.24 0.20 16.8%
EPS without Other Profits/Losses (€) 0.56 0.44 28.4% 0.24 0.20 17.3%

BALANCE SHEET

(Excl. IFRS16)
(Million Euro) 9M 21 2020 9M 20
Net Goodwill 616 620 621
Net Fixed Assets 3,951 3,967 3,853
Total Working Capital -2,863 -2,861 -2,569
Others 144 115 124
Invested Capital 1,849 1,842 2,029
Total Borrowings 492 524 548
Financial Leases 20 11 13
Accrued Interest 0 -3 1
Cash and Cash Equivalents -1,167 -1,041 -872
Net Debt -655 -509 -311
Non-Controlling Interests 258 255 253
Share Capital 629 629 629
Reserves and Retained Earnings 1,617 1,467 1,458
Shareholders Funds 2,505 2,351 2,341

CASH FLOW

(Excl. IFRS16)
(Million Euro) 9M 21 9M 20
EBITDA 840 731
Interest Payment -13 -19
Other Financial Items 0 0
Income Tax -149 -142
Funds From Operations 677 571
Capex Payment -429 -367
Change in Working Capital 96 18
Others -5 -16
Cash Flow 339 205

EBITDA BREAKDOWN

IFRS16 Excl. IFRS16
(Million Euro) 9M 21 Mg 9M 20 Mg 9M 21 Mg 9M 20 Mg
Biedronka 972 9.1% 913 9.2% 764 7.2% 709 7.2%
Distribution Portugal 214 5.9% 190 5.5% 162 4.5% 139 4.0%
Ara 15 2.0% -23 n.a. -10 n.a. -47 n.a.
Hebe 11 5.7% 10 5.7% -6 n.a. -7 n.a.
Others & Cons. Adjustments -68 n.a. -62 n.a. -70 n.a. -64 n.a.
JM Consolidated 1,144 7.5% 1,029 7.3% 840 5.5% 731 5.1%

NET FINANCIAL COSTS

IFRS16 Excl. IFRS16
(Million Euro) 9M 21 9M 20 9M 21 9M 20
Net Interest -13 -15 -13 -15
Interests on Capitalised Operating Leases -96 -95 - -
Exchange Differences -7 -25 -3 -5
Others -3 -5 -3 -5
Net Financial Costs -119 -140 -19 -25

SALES BREAKDOWN

(Million Euro) 9M 21 9M 20 ∆ % Q3 21 Q3 20 ∆ %
% total % total excl. FX Euro % total % total excl. FX Euro
Biedronka 10,630 69.9% 9,909 69.8% 10.3% 7.3% 3,649 68.8% 3,374 69.1% 11.2% 8.1%
Pingo Doce 2,956 19.4% 2,844 20.0% 3.9% 1,034 19.5% 1,006 20.6% 2.7%
Recheio 660 4.3% 639 4.5% 3.2% 262 4.9% 240 4.9% 9.3%
Ara 758 5.0% 615 4.3% 31.6% 23.1% 284 5.4% 192 3.9% 53.6% 47.7%
Hebe 194 1.3% 180 1.3% 10.8% 7.8% 71 1.3% 65 1.3% 11.6% 8.5%
Others & Cons. Adjustments 9 0.1% 10 0.1% -11.3% 4 0.1% 4 0.1% 2.1%
Total JM 15,206 100% 14,198 100% 9.6% 7.1% 5,304 100% 4,881 100% 11.1% 8.7%

SALES GROWTH

Total Sales Growth LFL Growth
Q1 21 Q2 21 H1 21 Q3 21 9M 21 Q1 21 Q2 21 H1 21 Q3 21 9M 21
Biedronka
Euro 3.9% 9.8% 6.8% 8.1% 7.3%
PLN 9.2% 10.4% 9.8% 11.2% 10.3% 6.5% 8.8% 7.7% 8.1% 7.8%
Hebe
Euro -10.9% 30.4% 7.3% 8.5% 7.8%
PLN -6.3% 30.5% 10.4% 11.6% 10.8% 0.1% 38.2% 17.7% 9.0% 14.4%
Pingo Doce -0.8% 10.1% 4.6% 2.7% 3.9% -2.7% 8.1% 2.6% 1.2% 2.1%
Excl. Fuel 0.3% 9.4% 4.8% 2.5% 4.0% -1.6% 7.3% 2.8% 1.0% 2.1%
Recheio -19.0% 21.1% -0.4% 9.3% 3.2% -19.3% 21.1% -0.6% 9.5% 3.2%
Ara
Euro 0.6% 26.1% 11.9% 47.7% 23.1%
COP 10.5% 32.8% 20.9% 53.6% 31.6% 3.7% 22.8% 12.6% 39.5% 21.5%
Total JM
Euro 1.5% 11.2% 6.3% 8.7% 7.1%
Excl. FX 5.7% 12.0% 8.8% 11.1% 9.6% 3.2% 10.1% 6.6% 8.1% 7.1%

STORE NETWORK

Number of Stores 2020 Openings Closings 9M 21 9M 20
Q1 21 Q2 21 Q3 21 9M 21
Biedronka 3,115 21 32 22 16 3,174 3,047
Hebe 266 2 5 11 0 284 256
Pingo Doce 453 2 1 3 1 458 450
Recheio 42 0 0 0 0 42 42
Ara 663 26 15 23 0 727 641
Sales Area (sqm) 2020 Openings Closings /
9M 21
Remodellings
9M 20
Q1 21 Q2 21 Q3 21 9M 21
Biedronka 2,120,337 15,233 22,566 14,993 -7,391 2,180,520 2,064,673
Hebe 69,338 515 1,184 2,694 166 73,565 66,960
Pingo Doce 523,136 1,450 125 1,279 -1,310 527,300 519,641
Recheio 133,928 0 0 0 -393 134,321 133,826
Ara 223,818 8,470 5,260 8,571 0 246,119 216,340

CAPEX

(Million Euro) 9M 21 Weight 9M 20 Weight
Biedronka 239 66% 141 55%
Distribution Portugal 67 18% 71 28%
Ara 33 9% 16 6%
Others 26 7% 30 12%
Total CAPEX 364 100% 258 100%

2. Notes

Like For Like (LFL) sales: sales made by stores and e-commerce platforms that operated under the same conditions in the two periods. Excludes stores opened or closed in one of the two periods. Sales of stores that underwent profound remodelling are excluded for the remodelling period (store closure).

3. Reconciliation notes

INCOME SATEMENT

Following ESMA guidelines on Alternative Performance Measures from October 2015

notes
Income Statement
in this release
(Management View)
Consolidated Income Statement by Functions
(in Consolidated Financial Statements)
First Nine Months 2021 Results
Net Sales and Services Net sales and services
Gross Profit Gross profit
Operating Costs Includes headings of Distribution costs; Administrative costs
and Other operating costs, excluding the amount of €-556.1
mn related with Depreciations and amortisations (note -
Segments Reporting)
EBITDA
Depreciation Value reflected in the note - Segments Reporting
EBIT
Net Financial Costs Net financial costs
Gains in Joint Ventures and
Associates
Gains (losses) in joint ventures and associates
Other Profits/Losses Includes
headings
of
Other
operating
profits/losses;
Gains/Losses in disposal of business (when applicable) and
Gains/Losses in other investments (when applicable)
EBT Profit before taxes
Income Tax Income tax
Net Profit Profit before non-controlling interests
Non-Controlling Interests Non-Controlling interests

Net Profit Attributable to JM Net profit attributable to Jerónimo Martins Shareholders

BALANCE SHEET

Following ESMA guidelines on Alternative Performance Measures from October 2015
Balance Sheet
in this release
Consolidated Balance Sheet
(in Consolidated Financial Statements)
First Nine Months 2021 Results
Net Goodwill Amount reflected in the heading of Intangible assets
Net Fixed Assets Includes the headings Tangible and Intangible assets
(excluding the Net goodwill - €616.3 mn) and adding the
Financial leases amount (€25.7 mn)
Net Rights of Use (RoU) Includes the heading of Net rights of use excluding the
Financial leases (€25.7 mn)
Total Working Capital Includes the headings Current trade debtors, Accrued income
and Deferred costs; Inventories; Biological assets; Trade
creditors, Accrued costs and Deferred income; Employee
benefits; and also, the value of €-14.0 mn related to 'Others'
due to its operational nature.
Excludes the amount €-2.8 mn related with Interest accruals
and deferrals heading (note - Net financial debt) and, when
applicable, dividends attributable to non-controlling interests
Others Includes the headings Investment property; Investments in
joint ventures and associates; Other financial investments;
Non-Current trade debtors, Accrued income and Deferred
costs; Deferred tax assets and liabilities; Income tax
receivable
and
payable;
Provisions
for
risks
and
contingencies and, when applicable, dividends attributable
to non-controlling interests.
Excludes the value of €-14.0 mn related to 'Others' due to its
operational nature, as well as, when applicable, Collateral
deposits associated with financial debt (note - Debtors,
accruals and deferrals)
Invested Capital
Total Borrowings Includes the heading Borrowings current and non-current
Financial Leases Includes the heading of Financial leases (2021: €19.9 mn;
2020: €11.5 mn) according with IAS 17 in place before
IFRS16 adoption
Capitalised Operating Leases Amount in the heading of Lease liabilities current and non
current, excluding Financial leases (note above)
Accrued Interest Includes the heading Derivative financial instruments as well
as the amount €-2.8 mn related with Interest accruals and
deferrals (note - Net financial debt)
Cash and Cash Equivalents Includes the heading Cash and cash equivalents, as well as,
when applicable, Collateral deposits associated with
financial debt (note - Debtors, accruals and deferrals)
Net Debt
Non-Controlling Interests Non-Controlling interests
Share Capital Share capital
Reserves and Retained
Earnings
Includes the heading Share premium, Own shares, Other
reserves and Retained earnings

Shareholders' Funds

CASH FLOW

Following ESMA guidelines on Alternative Performance Measures from October 2015

Cash Flow
in this release
Consolidated Cash Flow Statement
(in Consolidated Financial Statements)
First Nine Months 2021 Results
EBITDA Includes the headings Cash generated from operations before
changes in working capital, including headings which did not
generate cash flow, and excluding profit and losses that do not
have operational nature (€5.7 mn)
Capitalised Operating Leases
Payment
Included in the heading Leases paid, excluding the amount of
€7.9 mn related with the payment of financial leases according
with previous accounting standards
Interest Payment Includes the headings of Loans interest paid, Leases interest
paid and Interest received
Income Tax Income tax paid
Funds from Operations
Capex Payment Includes the headings Disposal of tangible and intangible
assets; Disposal of financial and investment property;
Acquisition of tangible and intangible assets; Acquisition of
financial investments and investment property. It also includes
acquisitions of tangible assets classified as finance leases
under previous accounting standards (€16.5 mn)
Change in Working Capital Includes Changes in working capital added from headings
which did not generate cash flow
Others Includes the headings disposal of business (when applicable),
profit and losses which generated cash flow, although not
having operational nature, in the amount of €-5.7 mn
Cash Flow Corresponds to the Net changes in cash and cash equivalents,
deducted from Dividends paid and received, Net change in
loans and change in Collateral deposits associated to financial
debt. It also includes acquisitions of tangible assets classified
as finance leases (€16.5 mn) and deducted from the payment
of financial leases (€7.9 mn), both according with previous
accounting standards