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Novonesis AS

Quarterly Report Aug 9, 2007

3377_ir_2007-08-09_40063071-6de9-49cb-a095-99fe6e07c3e1.pdf

Quarterly Report

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GROUP FINANCIAL STATEMENT FOR FIRST HALF OF 2007

August 9, 2007

Novozymes' results for the first half of 2007 are fully in line with the outlook. Sales rose by 14%, while operating profit rose by 20% including one-off items and by 9% based on ordinary activities. Novozymes is maintaining its expectations for sales and operating profit for 2007, while the expectations for net profit are being adjusted upwards.

  • Sales rose by 14% to DKK 3,734 million from DKK 3,282 million in the same period of 2006. Calculated in local currencies sales rose by 18%, or 14% excluding acquisitions
  • Operating profit rose by 20% to DKK 788 million from DKK 657 million in the first half of 2006. The total payment received from Danisco relating to a patent suit settled by the parties in the second quarter of 2007 ("one-off items") increased operating profit by DKK 75 million. The operating profit margin including one-off items was 21.1% against 20.0% in 2006
  • Operating profit excluding one-off items rose by 9%. The operating profit margin excluding one-off items was 19.1% against 20.0% in the first half of 2006
  • Net financial costs were DKK 28 million against DKK 66 million in the first half of 2006
  • Net profit for the period rose by 29% to DKK 570 million against DKK 443 million in the first half of 2006. Growth excluding the above one-off items was 16%
  • Earnings per share (diluted) were DKK 8.95, an increase of 33% compared with the first half of 2006
  • Free cash flow before acquisitions was DKK 519 million against DKK 600 million in the first half of 2006
  • Return on invested capital (ROIC) rose to 24.1% from 19.7% in the same period of 2006

Outlook for 2007

Novozymes is maintaining its expectations for sales and operating profit for 2007, assuming exchange rates for the company's key currencies remain at the same level for the rest of 2007. The outlook for 2007 includes the payment from the above-mentioned patent suit. Growth in sales is expected to be 8–10% in DKK and 11–13% in local currencies. Operating profit is expected to rise by 11–13% in DKK. Following a reduction in Danish corporation tax, net profit for the year is now expected to increase by 14–16% (previously 11–13%). Free cash flow before acquisitions is expected to be in the region of DKK 850–950 million. Share buy-backs continue within the original framework of DKK 500 million.

Stock exchange announcement no. 18, 2007 Page 1 of 23 Novozymes A/S Investor Relations 2007-33040-01 Krogshøjvej 36 2880 Bagsværd Denmark

Telephone: +45 8824 9999 Fax: +45 4442 1002

Internet: www.novozymes.com CVR number: 10 00 71 27

"We are very satisfied with our results in the first half," says Steen Riisgaard, President and CEO. "The results are fully in line with our outlook for the year. We had really good organic growth in the first half of 2007. Productivity improvements have made a positive contribution to earnings, which have remained at a satisfactory level despite lower exchange rates and higher raw material prices.

The development of the business is supporting our ambition of achieving sales of DKK 10 billion in 2010. We have also just entered into an agreement to acquire the enzyme activities of Biocon Limited in Bangalore, India. The acquisition of Biocon's enzyme activities is a good strategic fit. The company's product portfolio and strong distribution set-up in India complement our existing enzymes business. The acquisition simultaneously provides Novozymes with a leading position on the Indian market, where we expect to see attractive growth rates in the years ahead."

I Income statement and balance sheet

Appendices 1 and 2

Sales

18% growth in sales – 4% from acquisitions

Sales in the first half of 2007 were DKK 3,734 million compared with DKK 3,282 million in the first half of 2006, an increase of 14% in DKK. Sales were negatively affected by exchange rate movements for the company's key currencies. Growth was 18% in local currencies. The acquisitions of Novozymes Delta, United Kingdom, and Novozymes GroPep, Australia, in the second half of 2006 had a positive effect on sales. Organic growth in the first half of 2007 was 14%.

Seen in isolation, sales in the second quarter of 2007 rose by 9% in DKK and 13% in local currencies compared with the second quarter of 2006. There was a positive effect of just below 3 percentage points from acquisitions. Organic growth in the second quarter of 2007 was just above 10%.

Sales in DKK million

Enzymes

Sales of enzymes rose by 11% in the first half of 2007 to DKK 3,388 million from DKK 3,054 million in the first half of 2006. Exchange rate movements impacted negatively on sales. Growth in local currencies was 15% in the first half of 2007. Sales of enzymes in the second quarter of 2007 rose by 8% compared with the same period of 2006. Lower exchange rates in 2007 reduced growth, with sales of enzymes rising by 12% in local currencies.

Sales of detergent enzymes rose by 13% in DKK and 16% in local currencies in the first half of 2007 compared with the first half of 2006. This positive trend was primarily driven by rising sales in Europe as a result of increased demand and a higher market share. There was also nice growth in sales to China and Latin America, mainly due to increasing penetration of detergent enzymes. Sales of detergent enzymes in the first half of 2007 were positively affected by fluctuations in the inventory levels held by detergent manufacturers.

Taking the second quarter of 2007 in isolation, sales of detergent enzymes rose by 13% in DKK and 15% in local currencies compared with the same period of 2006. This trend can be attributed to the same factors applicable to sales in the first half of 2007 as a whole.

Sales of technical enzymes rose by 17% in DKK in the first half of 2007. Exchange rate movements, particularly for the USD, impacted negatively on sales, and growth in local currencies was 24%. There was significant growth in sales of enzymes for bioethanol. This relates primarily to the US and can be attributed to a number of factors, including the growth in bioethanol production and a higher market share.

Enzymes contributed 11 percentage points of the total growth of 14%

Rising sales of detergent enzymes to all geographical regions provided growth of 13%

Enzymes for bioethanol grew by more than 40% – and were the major growth engine

Also the sale of enzymes to the starch industry supported the growth. There was a small positive development in underlying sales of enzymes to the textile industry, although this was off-set by the negative currency effect.

Sales of technical enzymes rose by 14% in DKK and 21% in local currencies in the second quarter of 2007 compared with the second quarter of 2006. This trend is mainly due to increased sales of enzymes for the bioethanol and starch industries.

6% growth within food enzymes – highest growth in Europe Sales of food enzymes rose by 6% in DKK and 9% in local currencies in the first half of 2007. This growth can mainly be attributed to increased sales of enzymes for the baking and brewing industries, with rising demand coming above all from Europe and Asia. There was also healthy growth in sales of enzymes for processed foods, while sales of enzymes for beverage alcohol were lower than last year.

Sales of food enzymes rose by 2% in local currencies in the second quarter of 2007. Exchange rate movements meant that sales in DKK were on par with the second quarter of 2006. Growth was mainly reduced by lower sales of enzymes for beverage alcohol and wine.

Moderate growth in sales of feed enzymes Sales of feed enzymes rose by 1% in DKK in the first half of 2007. Sales were negatively affected by lower exchange rates. Growth was 5% in local currencies compared with the first half of 2006. There was healthy growth in sales of enzymes for vegetable proteins, particularly in Latin America. However, growth was reduced by lower sales of phytase products, which were affected by a competitive market in the first half of 2007 and lower prices as a result.

During second quarter of 2007, sales in local currencies were on a par with the same period of 2006, with sales in DKK down 3% as a result of lower exchange rates. The development in sales in the second quarter was also affected by lower prices and competition on the market for phytase products.

Microorganisms

Sales of microorganisms rose by 1% in local currencies in the first half of 2007. Sales were 5% lower in DKK than in the first half of 2006 as a result of the negative exchange rate effect. Progress was achieved primarily in sales of microorganisms for wastewater treatment and plant care. The development in sales was reduced by lower sales within institutional and household cleaning.

Sales of microorganisms rose by 7% in local currencies and 1% in DKK in the second quarter of 2007 compared with the second quarter of 2006. Growth was highest within sales of microorganisms for plant care.

Biopharmaceutical ingredients (BPI)

Good growth in BPI Sales of biopharmaceutical ingredients rose to DKK 171 million in the first half of 2007 from DKK 44 million in 2006. Sales within this business area were positively affected by the acquisitions of Novozymes Delta, United Kingdom, and Novozymes GroPep, Australia, both acquired in the second half of 2006.

Sales of biopharmaceutical ingredients rose to DKK 51 million in the second quarter

Lower sales in institutional and household cleaning reduced growth

activities

of 2007 from DKK 21 million in the same period of 2006. This trend was primarily due to the above-mentioned acquisition effect. The significantly lower sales in the second quarter compared with the first quarter of 2007 reflect greater variation in sales patterns within this industry.

Sales by geographical area

Growth in DKK/(Growth in local currencies)

Sales in Europe/MEA rose by 12% in both DKK and local currencies in the first half of 2007. Growth was highest in sales of detergent and baking enzymes.

Significant growth of 22% in DKK and 30% in local currencies was achieved in North America in the period under review, driven primarily by sales of enzymes for bioethanol and starch. There was also a significant positive effect as a result of the acquired activities within biopharmaceutical ingredients.

Growth in Latin America was 15% in DKK and 18% in local currencies in the first half of 2007. The biggest increase was achieved in sales of detergent and feed enzymes, with enzymes for the brewing industry also showing healthy growth.

Sales in Asia rose by 6% in DKK and 12% in local currencies. Exchange rate movements therefore had a negative effect on sales. Growth can primarily be attributed to rising sales of enzymes to the detergent and brewing industries.

2007

Appendix 5

Eight new products launched in 2007 – five of them in the

second quarter

Appendix 1

by higher sales

Continued healthy

productivity improvements

Increased costs driven

New products

Novozymes launched eight new products in the first half of 2007, five of them in the second quarter:

  • Stainzyme® Plus, a detergent enzyme with improved washing characteristics at low temperatures
  • Ultraflo® Max, an enzyme for the brewing industry which allows a long and consistent filtration process and therefore an optimized production process
  • Saczyme®, a cost-effective enzyme for use in the production of beverage alcohol
  • Ronozyme® NP, an improved enzyme for the feed industry used to release naturally occurring phosphate in feed for pigs and poultry
  • Spirizyme® Ultra, an enzyme used in the conventional conversion of corn to bioethanol to increase yields

A number of minor products within the microorganisms business were also launched in the second quarter of 2007.

Around 26% of enzyme sales in the first half of 2007 related to products launched in the last five years.

Costs, License fees and Other operating income

Total costs excluding net financials and tax rose by 15% in the first half of 2007 to DKK 3,047 million from DKK 2,647 million in the equivalent period of last year. This increase was primarily related to higher sales in the first half of 2007.

Cost of goods sold rose by 18% in the first half of 2007 compared with the same period of 2006. This trend was mainly driven by increased sales within both enzymes and biopharmaceutical ingredients. The cost level was also negatively affected by higher raw material prices and a change in product mix, while continued productivity improvements had a positive effect.

Gross margin on a par with first half of 2006 when adjusted for the effect of lower exchange rates and lower margin on acquired inventories

The gross margin for the first half of 2007 was 52.8% against 54.7% in the same period of 2006. The main reasons for the lower margin in 2007 were a relatively low margin on the sale of products from acquired activities within the biopharmaceutical ingredients business area and significantly lower exchange rates for the USD and JPY. At the same time, the development in raw material prices had a negative effect on the gross margin. In addition, the basis for comparison was challenging due to a particularly good second quarter in 2006. The gross margin for the first half of 2007 is on a par with the same period in 2006 when adjusted for the negative currency effect and the lower margin on the sale of products from acquired activities – despite increased raw material prices.

Other operating costs rose by 11% to DKK 1,286 million in the first half of 2007. This

rise can mainly be attributed to increased sales and acquired activities in the second half of 2006. Costs of sales, distribution and business development rose by 12%, representing 12% of sales in the first half of the year. Research and development costs rose by 13%, representing 13% of sales, while administrative costs rose by 8% and represented just below 10% of sales in the first half of 2007.

Other operating income positively affected by one-off items

Other operating income in the first half of 2007 was DKK 101 million against DKK 22 million in the same period of 2006. The main reason for this increase was one-off items, cf. Stock exchange announcement no. 14/2007 "Novozymes terminates patent infringement suit." Most of the other operating income related to the research collaboration with Solvay Pharmaceuticals.

Depreciation and amortization charges rose by 4% to DKK 223 million from DKK 214 million in the first half of 2006. This increase was related to the activities acquired in the second half of 2006.

Operating profit rose to DKK 788 million in the first half of 2007 from DKK 657 million in the same period of 2006, an increase of 20%. This result incorporates a net positive effect of approximately DKK 75 million as a result of the one-off items. Adjusted for this, growth in operating profit was 9% in the first half of 2007. Growth was reduced by lower exchange rates, particularly for the USD and JPY, and a relatively lower margin on sales of biopharmaceutical ingredients from the acquisitions in 2006.

Earnings remain high – on a par with the first half of 2006 The operating profit margin, expressed as operating profit as a percentage of sales, was 21.1% in the first half of 2007 against 20.0% in the same period of 2006. The operating profit margin was 19.1% excluding the one-off items. When adjusted to take account of the one-off items and the negative effect of lower margins on products from acquired activities, the operating profit margin in the first half of 2007 was on a par with the same period of 2006.

Lower net financial costs as a result of gain on currency hedging in 2007

Appendix 1

29% growth in net profit for the period includes the positive effect of the one-off items and reduced corporation tax in Denmark

Appendix 3

As expected free cash flow lower than in 2006 – primarily as a result of higher net investments

Net financial items

Net financial costs for the first half of 2007 were DKK 28 million, down from DKK 66 million in the first half of 2006. The main reason for the lower cost level in 2007 was a foreign exchange gain of DKK 30 million on hedging of the Group's currency exposure, whereas there was a foreign exchange loss of DKK 51 million in the first half of 2006.

Net interest expenses in the first half of 2007 were higher than in 2006 as a result of higher net interest-bearing debt and higher interest rates. Net interest expenses in the first half of 2006 were also positively affected by tax-related non-recurring interest income. Net interest-bearing debt rose to DKK 1,348 million in the first half of 2007 compared with DKK 1,030 million in the first half of 2006.

Net financial costs for the first half of 2007 also included an increase of DKK 14 million in the obligation relating to employee stock options. Net financial costs in the first half of 2006 included an increase in the obligation of DKK 6 million.

Profit before tax and net profit for the period

Profit before tax rose by 29% to DKK 760 million from DKK 591 million in the first half of 2006. Adjusted for the positive effect of one-off items, profit before tax rose by 16%.

Net profit for the period was DKK 570 million against DKK 443 million in the same period of 2006, an increase of 29%. Net profit for the period was positively affected by the above-mentioned one-off items and by the recently adopted reduction in Danish corporation tax from 28% to 25%, which also gave rise to a positive one-off effect in the second quarter of 2007 in the form of a reduction in deferred tax for 2007.

Cash flow, investments and acquisitions

Free cash flow before acquisitions was DKK 519 million in the first half of 2007 against DKK 600 million in the first half of 2006. Adjusted for the payment received in relation to the patent suit, free cash flow was DKK 444 million. The decline in free cash flow can mainly be attributed to higher net investments in the first half of 2007, and should also be seen in the light of the positive effect of tax-related non-recurring items in the first half of 2006.

Cash flow from operating activities was negatively affected by an increase in working capital in the first half of 2007. This trend is the result of an increase in trade receivables, although this was reduced by an increase in trade payables and lower inventories.

Net investments before acquisitions rose to DKK 334 million from DKK 184 million in

the first half of 2006. This increase is within the expected investment framework and relates among other things to the establishment of a customer service center in the American Midwest, completion of the conversion of Novozymes' production facilities in Lund, Sweden, and new research buildings in Denmark.

Appendix 4 Balance sheet and Statement of shareholders' equity

Shareholders' equity was DKK 3,502 million at June 30, 2007, against DKK 3,393 million at January 1, 2007. Shareholders' equity was increased by net profit for the period but reduced by currency translation adjustments in respect of subsidiaries' net assets, dividend payments, and purchase of treasury shares. Shareholders' equity represented 44% of the balance sheet total at June 30, 2007.

A dividend of DKK 278 million was paid for 2006. Purchase of treasury shares, reduced by exercise of stock options (DKK 93 million), decreased shareholders' equity by DKK 169 million.

In the first half of 2007 Novozymes has purchased treasury shares worth DKK 262 million. At June 30, 2007, the holding of treasury shares was approximately 2.9 million B shares, equivalent to 4.5% of the share capital.

Share buy-backs continue A framework of up to DKK 500 million has been approved for share buy-backs in 2007 as part of the capital adjustment program implemented in 2003 with a view to reducing the Group's equity ratio to around 45% by the end of 2007. Novozymes will continue share buy-backs within the approved framework of DKK 500 million for 2007.

IAS 34 Accounting policies

The financial statement for the second quarter of 2007 has been prepared in accordance with IAS 34 and the additional Danish requirements of disclosure for the presentation of quarterly financial statements by listed companies. The financial statement follows the same accounting policies as the Novozymes Report 2006.

Outlook for 2007

Equity represents 44% of the balance sheet

total

The spot rates on August 7, 2007, for the company's key currencies were lower relative to the DKK than the average rates in 2006. As a result the average rates for 2007 are estimated to be lower than the average rates for 2006.

(DKK) USD JPY CNY
Average exchange rate 2006 595 5.11 74.58
Spot rate August 7, 2007 540 4.55 71.28
Estimated average exchange rate for 2007* 550 4.61 72.00
Change in estimated average exchange rate for 2007*
compared with average exchange rate in 2006
-8% -10% -3%
*Estimated average exchange rate is calculated as average exchange rate year to date combined with the spot rate August 7, 2007
Novozymes is maintaining its outlook for sales and earnings for 2007. The
outlook for net profit is being adjusted upwards following the reduction
of 3 percentage points in Danish corporation tax.
This outlook is based on exchange rates remaining at their current levels for the
rest of 2007, particularly the USD, JPY, and CNY. In greater detail, the outlook is
as follows:
Sales Growth of 8–10% in DKK and 11–13% in local currencies.
New products Launch of 10–11 new products in 2007.
Operating profit Growth in operating profit of 11–13%. Excluding the effect of the payment from
the patent suit, growth is expected to be 5–7%.
A 5% change in the exchange rate for the USD and JPY is expected to have an
impact on operating profit in 2007 of DKK 35–45 million and DKK 5–10 million
respectively. Excluding the effect of the payment from the patent suit, growth in
operating profit in local currencies is expected to be higher than Novozymes'
long-term financial growth target of minimum 10% p.a.
Operating profit
margin
Operating profit margin, excluding the payment from the patent suit, of around
19%.
Net financials Net financial costs of around DKK 110 million.
Net profit Growth in net profit of 14–16%. Excluding the effect of the payment from the
patent suit, growth of 8–10% is expected.
Investments Investments before acquisitions in the region of DKK 600–700 million.
Free cash flow Free cash flow before acquisitions is expected to be in the region of DKK 850–950
million. Excluding the payment from the patent suit, free cash flow is expected to
be DKK 800–900 million.
ROIC Return on invested capital after tax (ROIC) of 21–22%. Excluding the payment
from the patent suit, ROIC is expected to be 20–21%.

Events after the end of the quarter

Novozymes acquires leading market position in growth market

With reference to Stock exchange announcement no. 17 "Novozymes to acquire the enzyme business of Biocon, India," on July 18, 2007, Novozymes entered into an agreement to acquire the enzyme activities of Biocon Limited ("Biocon"), Bangalore, India. The agreed purchase price is approximately DKK 551 million, excluding service fees and lease payments. The transaction is subject to the approval of Biocon's shareholders and other factors such as local regulatory authority approvals. Before the agreement was settled the approval of shareholders representing approximately 60% of the total shares was received. The transaction is expected to be complete around October 2007.

Biocon is a leading player on the Indian enzyme market with a strong local distribution set-up, market knowledge, and application development.

The acquisition is a good strategic fit and complements Novozymes' enzymes business and existing activities in India. The acquisition gives Novozymes a leading position on the Indian market as well as a leading position globally within enzymes for the wine and juice industries.

Business development

Strategy unchanged – focus on growth Novozymes is maintaining the overall strategic frameworks for developing the business. The company has increased its focus on business development in recent years with a view to accelerating sales growth.

13–14% of sales invested in research and development In recent years Novozymes has spent 12–13% of sales on research and development. Approximately 13% is invested at present, and this is expected to be 13–14% going forward. The increasing investment in research and development is primarily targeted toward the enzyme business, including "New Business Development" activities, cf. below, and increased efforts within enzymes for cellulose-based bioethanol. Additional resources are also expected to be used for research within the rest of the enzyme business.

The enzyme business is the company's largest business area, with a broad focus within industrial enzymes. The expansion of enzyme activities is contributing to a high level of robustness in the business, which the company wishes to maintain.

On the way to "10 in 10" Realized growth in 2007 supports the ambition of achieving sales of DKK 10 billion in 2010. The company's research portfolio is assessed as being satisfactory and forms the basis for the outlook of long-term growth of 8–9% p.a. in enzymes and microorganisms. There is also the recently announced agreement to purchase the

enzyme activities of the Indian company Biocon, which is expected to be completed around October 2007. Novozymes will continue to focus on acquisitions, both within the enzymes business and in the new business areas.

Progress within "New Business Development" Both research projects and a commercial business within sustainable agriculture have now been established within the longer-term growth initiatives. Sustainable farming and better use and handling of fertilizer from livestock farming both offer interesting potential.

The area of conversion of plant materials into bio-chemicals, textiles, and other end products has also proved to offer interesting potential. These are long-term research projects.

Projects within BPI on schedule Activities within biopharmaceutical ingredients and the integration of the acquired activities are on schedule.

With regard to the research project concerning development of antimicrobial peptides for the treatment of resistant bacterial infections, Novozymes has decided to continue the project as a clinical phase I study, provided satisfactory results are obtained from the preclinical studies, which are expected to be complete at the beginning of 2008. Subsequent development and potential commercialization are expected to involve a partner.

DKK 250 million expansion of production capacity in China – largely within expected investments In recent years a marked change in the company's product mix and significant growth within enzymes for bioethanol has led to high capacity utilization of Novozymes' production facilities. As a result Novozymes will spend a total of approximately DKK 250 million expanding its production capacity in China. The expansion will begin in the second half of 2007 and is expected to be finished in the first half of 2009. It is anticipated that the expanded capacity and continued productivity improvements will be sufficient to accommodate Novozymes' capacity requirements to support expected long-term growth of 8–9%. The investment will largely fall within the expected level of investments.

Success may trigger new investments – and higher long-term growth If Novozymes and its partners are successful in one or more of these research projects aimed at the biopharmaceuticals industry, it will be necessary to invest in production capacity for this purpose in the coming years. Other things being equal, this will have a positive effect on Novozymes' long-term growth outlook.

Environmental and social discussion

Appendix 6

Challenging target for 2007

Water and energy – effective utilization of resources

Consumption of water and energy related to goods sold rose by 25% and 21% respectively in the first half of 2007 compared with the same period of 2006. The target for 2007 is for the increase in consumption of water and energy related to goods sold to be at least 1 percentage point lower than growth calculated in local currencies.

Significant spills

There were no significant spills in the first half of 2007.

Occupational accidents

The frequency of reported occupational accidents resulting in absence was 4.6 per million working hours in the first half of 2007 compared with 3.0 in the first half of 2006. A number of activities have now been initiated with a view to further increasing the focus on prevention, and the target for 2007 of keeping the frequency of occupational accidents resulting in absence below 4.5 per million working hours is expected to be achieved for the year as a whole.

Rate of employee turnover and absence

Calculated at the end of the first half of 2007 the rate of employee turnover for the 12 months to date was 8.3%, equivalent to an increase of 0.9 percentage points on the same period of 2006. The rate of absence was 2.4% for the period, which was 0.1 percentage point lower than for the first half of 2006.

Forward-looking statements

This Stock exchange announcement contains forward-looking statements, including the financial outlook for 2007. Forward-looking statements are, by their very nature, associated with risks and uncertainties that may cause actual results to differ materially from expectations. The uncertainties may include unexpected developments in the international currency exchange and securities markets, market-driven price decreases for Novozymes' products, and the introduction of competing products within Novozymes' core areas.

Bagsværd, August 8, 2007

Board of Directors Novozymes A/S

Contact persons:

Eva Veileborg Hald Tel. (direct): +45 4442 3998 Tel. (mobile): +45 3077 3998

Annegrethe M. Jakobsen Tel. (direct): +45 4442 3050 Tel. (mobile): +45 3079 3050

Johan Melchior Tel. (direct): +45 4446 0690 Tel. (mobile): +45 3077 0690

Press and media: Investor Relations:

Lene Aabo Tel. (direct): +45 4446 0082 Tel. (mobile): +45 3077 0082

Ian Christensen Tel. (direct): +45 4446 0341 Tel. (mobile): +45 3077 0341

Tobias Bjørklund (North America) Tel. (direct): +1 919 494 3483 Tel. (mobile): +1 919 649 2565

Novozymes is the world leader in bioinnovation. Together with customers across a broad array of industries we create tomorrow's industrial biosolutions, improving our customers' business and the use of our planet's resources. Read more at www.novozymes.com.

Statement of the Board of Directors and the Management

The Board of Directors and the Management have considered and approved the unaudited Group financial statement for Novozymes A/S for the second quarter of 2007.

The quarterly financial statement has been prepared in accordance with International Financial Reporting Standards (IAS 34), and the additional Danish requirements of disclosure for the presentation of quarterly financial statements by listed companies.

In our opinion the accounting policies used are appropriate, the Group's internal controls relevant to preparation and presentation of a group financial statement are adequate, and the Group financial statement gives a true and fair view of the Group's assets, liabilities, net profit and financial position at June 30, 2007, and of the results of the Group's operations and cash flow for the second quarter of 2007.

Bagsværd, August 8, 2007

Management:

Steen Riisgaard President and CEO

Per Falholt Benny D. Loft Peder Holk Nielsen Arne W. Schmidt
Board of Directors:
Henrik Gürtler
Chairman
Kurt Anker Nielsen
Vice-Chairman
Paul Petter Aas
Arne Hansen Jerker Hartwall Søren Jepsen
Ulla Morin Walther Thygesen Mathias Uhlén Hans Werdelin

Appendices

Appendix 1 Main items and key figures
Appendix 2 Distribution of sales
2.1 By industry
2.2 By geographical region
2.3 Quarterly sales by industry
2.4 Quarterly sales by geographical region
Appendix 3 Statement of cash flow
Appendix 4 Balance sheet and Statement of shareholders' equity
4.1 Balance sheet
4.2 Statement of shareholders' equity
Appendix 5 New products in 2007
Appendix 6 Selected key figures, environmental and social data
Appendix 7 Overview of Stock exchange announcements for 2007 to date (excluding insiders'
trading)
Appendix 8 Financial calendar 2007

Appendix 1: Main items and key figures

(DKK million) 2007
1H
2006
1H
% change
1H/1H
2007
2Q
2006
2Q
% change
2Q/2Q
Sales 3,734 3,282 14% 1,803 1,649 9%
Gross profit 1,973 1,795 10% 969 913 6%
Gross margin 52.8% 54.7% 53.7% 55.4%
Operating profit 788 657 20% 429 344 25%
Operating profit margin 21.1% 20.0% 23.8% 20.9%
Net financials (28) (66) - (15) (18) -
Profit before tax 760 591 29% 414 326 27%
Corporation tax (190) (148) 28% (98) (79) 24%
Net profit 570 443 29% 316 247 28%
Attributable to:
Shareholders in the parent company 570 438 30% 316 244 30%
Equity minority interests 0 5 - 0 3 -
Foreign exchange gain/(loss), net 30 (51) - 25 (27) -
Interest income/(costs) (40) (3) - (15) 7 -
Other financial items (18) (12) - (25) 2 -
Total financial income/(costs) (28) (66) - (15) (18) -
Earnings per DKK 10 share 9.21 6.89 34% 5.10 3.85 32%
Average no. of A/B shares, outstanding
(million)
61.9 63.5 61.9 63.3
Earnings per DKK 10 share 8.95 6.72 33% 4.96 3.76 32%
(diluted)
Average no. of A/B shares, diluted
63.7 65.2 63.7 65.0
(million)
Free cash flow before acquisitions 519 600 -14%
Return on invested capital (ROIC), incl.
after tax (ROIC), incl. goodwill
24.1% 19.7%
Net interest-bearing debt 1,348 1,030 31%
Equity ratio 43.6% 47.6%
Return on equity 33.1% 24.3%

Appendix 2: Distribution of sales

2.1 By industry

2007 2006 % change
(DKK million) 1H 1H 1H/1H
Enzymes 3,388 3,054 11
- detergent enzymes 1,127 997 13
- technical enzymes 1,079 922 17
- food enzymes 836 791 6
- feed enzymes 346 344 1
Microorganisms 175 184 (5)
BPI 171 44 289
Sales 3,734 3,282 14

2.2 By geographical region

1H 2007 1H 2006 % change % currency % change in
(DKK million) 1H/1H impact local currency
Europe, Middle East & Africa 1,531 1,372 12 (0) 12
North America 1,231 1,012 22 (8) 30
Asia Pacific 722 681 6 (6) 12
Latin America 250 217 15 (3) 18
Sales 3,734 3,282 14 (4) 18

2.3 Quarterly sales by industry

2007 2006 % change
(DKK million) 2Q 1Q 4Q 3Q 2Q 1Q 2Q/2Q
Enzymes 1,661 1,727 1,608 1,658 1,538 1,516 8
- detergent enzymes 555 572 505 538 492 505 13
- technical enzymes 537 542 550 505 469 453 14
- food enzymes 402 434 374 438 404 387 0
- feed enzymes 167 179 179 177 173 171 (3)
Microorganisms 91 84 81 83 90 94 1
BPI 51 120 75 15 21 23 143
Sales 1,803 1,931 1,764 1,756 1,649 1,633 9

2.4 Quarterly sales by geographical region

2007 2006 % change
(DKK million) 2Q 1Q 4Q 3Q 2Q 1Q 2Q/2Q
Europe, Middle East & Africa 734 797 733 750 689 683 7
North America 592 639 530 524 507 505 17
Asia Pacific 355 367 366 354 340 341 4
Latin America 122 128 135 128 113 104 8
Sales 1,803 1,931 1,764 1,756 1,649 1,633 9

Appendix 3: Statement of cash flow

1H 2007 1H 2006
(DKK million)
Net profit 570 443
Reversals of non-cash expenses 478 501
Corporation tax paid (76) 44
Interest received 34 64
Interest paid (79) (85)
Cash flow before change in working capital 927 967
Change in working capital
(Increase)/decrease in receivables (154) (95)
(Increase)/decrease in inventories 58 (71)
(Increase)/decrease in trade payables and other liabilities 22 (17)
Cash flow from operating activities 853 784
Investments
Purchase of intangible fixed assets (11) (12)
S ale of property, plant and equipment 7 18
Purchase of property, plant and equipment (330) (190)
Cash flow from investing activities before
acquisitions
(334) (184)
Free cash flow before acquisitions 519 600
Acquisition of activities and companies - (66)
Free cash flow after acquisitions 519 534

Appendix 4: Balance sheet and Statement of shareholders' equity

4.1 Balance sheet at June 30, 2007

Assets 2007 2006 2006
(DKK million) 2Q 2Q End
Completed IT development projects 31 41 39
Acquired patents, licenses and know-how 484 258 497
Goodwill 217 130 216
IT development projects in progress 28 23 17
Intangible fixed assets 760 452 769
Land and buildings 1,707 1,730 1,723
Production equipment and machinery 971 926 1,012
Other equipment 313 302 319
Property, plant and equipment under construction 677 454 499
Property, plant and equipment 3,668 3,412 3,553
Deferred tax assets 60 33 45
Non-current financial assets (non-interest-bearing) 41 25 12
Total fixed assets 4,529 3,922 4,379
Raw materials and consumables 199 174 201
Goods in progress 286 289 338
Finished goods 782 787 787
Inventories 1,267 1,250 1,326
Trade receivables 1,265 1,063 1,193
Tax receivable 247 162 248
Other receivables 184 178 145
Receivables 1,696 1,403 1,586
Financial assets (interest-bearing) 115 126 133
Financial assets (non-interest-bearing) 33 64 44
Total financial assets 148 190 177
Cash at bank and in hand 396 600 497
Total current assets 3,507 3,443 3,586
Total assets 8,036 7,365 7,965

Novozymes A/S – Stock exchange announcement no. 18, 2007 Page 20 of 23

Liabilities and shareholders' equity
(DKK million)
2007
2Q
2006
2Q
2006
End
S hare capital 650 650 650
Treasury shares (1,618) (923) (1,449)
Other reserves 74 114 86
Retained earnings 4,364 3,630 4,072
Minority interests 32 38 34
Total shareholders' equity 3,502 3,509 3,393
Deferred tax liabilities 757 557 756
Long-term employee benefits 14 12 15
Non-current provisions 141 88 134
Non-current financial liabilities (interest-bearing) 1,608 1,676 1,637
Non-current financial liabilities (non-interest-bearing) 85 48 71
Other non-current liabilities (interest-bearing) 21 23 21
Total non-current liabilities 2,626 2,404 2,634
Financial liabilities (interest-bearing) 230 57 427
Financial liabilities (non-interest-bearing) 24 16 34
Provisions 20 20 20
Trade payables 334 291 386
Tax payable 154 78 50
Other current liabilities 1,146 990 1,021
Total current liabilities 1,908 1,452 1,938
Total liabilities 4,534 3,856 4,572
Total liabilities and shareholders' equity 8,036 7,365 7,965
4.2 Statement of shareholders' equity
2007 2006 2006
(DKK million) 2Q 2Q End
Shareholders' equity excl. minority interests – 3,359 3,761 3,761
beginning of period
Net profit 570 443 909
Dividend paid (278) (255) (255)
Purchase of treasury shares, net (169) (468) (996)
Currency translation of net assets, etc. (12) (10) (60)
Shareholders' equity excl. minority interests 3,470 3,471 3,359
Minority interests – beginning of period 34 33 33
Net profit 0 5 2
Dividend paid (1) (2) (1)
Currency translation of net assets, etc. (1) (2) (1)
Change in minority interests 0 4 3
Minority interests – end of period 32 38 34
Total equity – end of period 3,502 3,509 3,393

Appendix 5: New products in 2007

1Q 2007 Mannaway®, an enzyme for the detergent industry designed to remove mannan-containing
stains
1Q 2007 Viscoferm®, an enzyme for the alcohol industry reducing viscosity as well as water and energy
consumption in the production process
1Q 2007 HyaCare®, an optimized hyaluronic acid for eyecare in the medical device market
2Q 2007 Stainzyme® Plus, a detergent enzyme with improved washing characteristics at low
temperatures
2Q 2007 Ultraflo® Max, an enzyme for the brewing industry which allows a long and consistent
filtration process and therefore an optimized production process
2Q 2007 Saczyme®, a cost-effective enzyme for the alcohol industry used to convert raw materials into
fermentable sugars
2Q 2007 Ronozyme® NP, an improved enzyme for the feed industry used to release naturally occurring
phosphate in feed for pigs and poultry
2Q 2007 Spirizyme® Ultra, an enzyme used in the conventional conversion of corn to bioethanol to
increase yields

Appendix 6: Selected key figures, environmental and social data

2007
2006 % change
1H 1H 1H/1H
Water consumption (related to goods sold), 1,000 m³
Energy consumption, 1,000 GJ
Significant spills
2,739
1,922
-
2,194
1,589
-
25
21
Fatalities
Frequency of occupational accidents per million working hours
-
4.6
-
3.0
Employees at June 30, 2007
Rate of employee turnover
Rate of absence
4,640
8.3%
2.4%
4,221
7.4%
2.5%
10

Novozymes A/S – Stock exchange announcement no. 18, 2007 Page 22 of 23

Appendix 7: Stock exchange announcements for 2007 to date

Excluding insiders' trading

January 25, 2007 Group financial statement for 2006
February 19, 2007 Novozymes awarded damage payment for patent infringement
March 9, 2007 Annual Meeting of Shareholders 2007
April 3, 2007 Change in revenue reporting
April 17, 2007 Novozymes terminates patent infringement suit
April 25, 2007 Group financial statement for 1Q 2007
July 18, 2007 Novozymes to acquire the enzyme activities of Biocon, India

Appendix 8: Financial calendar 2007

October 25, 2007 Group financial statement for the first nine months of 2007
November 7–8, 2007 Capital Markets Day
January 25, 2008 Group financial statement for 2007

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