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Österreichische Post AG

Earnings Release May 11, 2007

752_rns_2007-05-11_7be675e3-ce5c-4a95-9459-2f0cc6c796b0.pdf

Earnings Release

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First Quarter Report 2007

Österreichische Post AG

However you look at it: Austrian Post brings something for everybody.

Highlights Q1 2007

Group revenues up 29.5% to EUR 575.5m

Successful integration of trans-o-flex

Ongoing positive revenue development: Growth in the Mail Division, tripling of revenue in the Parcel & Logistics Division, slight decline in the Branch Network Division

Acquisition of Scanpoint Europe (Germany), and closing of the acquisition of Weber Escal (Croatia)

Earnings before interest and tax climb 12.5% to EUR 55.1m

Operating cash flow remains strong: EUR 77.9m in Q1 2007

Key figures Austrian Post

Q1
2006
Q1
2007
Change
in %
Income statement
Revenue EUR m 444.3 575.5 +29.5%
Earnings before interest,tax,depreciation and amortisation (EBITDA) EUR m 69.4 77.4 +11.5%
EBITDA margin % 15.6% 13.4% -
Earnings before interest and tax (EBIT) EUR m 49.0 55.1 +12.5%
EBIT margin % 11.0% 9.6% -
Earnings before tax (EBT) EUR m 49.0 55.8 +13.9%
Profit for the period EUR m 37.0 42.7 +15.4%
Earnings per share (basis of 70m shares) EUR 0.53 0.61 +15.4%
Employees (average for period, full-time equivalents) 24,236 24,816 +2.4%
Cash flow
Operating cash flow before changes in working capital EUR m 88.5 77.9 -12.0%
Cash flow from operating activities EUR m 45.4 58.1 +27.8%
Investment in property, plant and equipment EUR m 7.3 19.6 +166.4%
Investment in Group holdings EUR m 0.0 2.2 -
Free cash flow EUR m 72.9 39.9 -45.2%
Balance sheet Dec. 31,
2006
March 31,
2007
Total assets EUR m 1,901.6 1,964.3 +3.3%
Non-current assets EUR m 1,272.9 1,294.2 +1.7%
Current assets EUR m 614.9 668.0 +8.6%
Non-current assets held for sale EUR m 13.8 2.2 -84.3%
Capital and reserves EUR m 821.4 865.1 +5.3%
Non-current liabilities EUR m 564.0 577.6 +2.4%
Current liabilities EUR m 516.2 521.6 +1.1%

Statement by the Management Board

3 Q1 2007 showed a further improvement in the company's performance. Our latest acquisitions, trans-o-flex, Scanpoint in Germany and Weber Escal in Croatia, have been incorporated into the consolidated financial statements of Austrian Post for the first time.

Expansion through further acquisitions

In the last few months, additional successful steps have been taken to create new areas of competence along the value added chain, and further develop our international networks. Our expansion drive has been reflected in the acquisitions of Weber Escal (Croatia/unaddressed advertising) and Scanpoint (Germany/document scanning and management) in Q1 2007, and the May 2007 takeover of the Hungarian parcel logistics companies Road Parcel Logistics Services and Merland Expressz Logistics Services as well as Scherübl, an Austrian specialist for the temperature-controlled transport and delivery of pharmaceutical products. The successful integration and initial consolidation of Weber Escal, Scanpoint and above all the German specialist logistics company trans-o-flex in Austrian Post's consolidated financial statements made a significant contribution to the solid performance of the company.

Increased revenue and earnings

Austrian Post succeeded in further boosting its revenues and earnings in Q1 2007. The main reasons were the acquired companies and the solid business development in the company's domestic market of Austria. Group revenues rose 29.5%, to EUR 575.5m. Earnings before interest and tax (EBIT) climbed 12.5%, to EUR 55.1m. The Mail Division achieved a further gratifying increase in revenues, up 1.8% yearon-year, reflecting the fact that the first quarter of the year is becoming increasingly important to our business customers. Due to the acquisition of trans-o-flex, the Parcel & Logistics Division tripled its external sales to EUR 182.9m, while the Branch Network Division posted a slight decline in revenues of 1.2%.

First Annual General Meeting since IPO

The first Annual General Meeting since the Initial Public Offering of Austrian Post in May 2006 took place on April 26, 2007. Approximately 300 investors and guests accepted our invitation to attend the event in the Wiener Stadthalle in Vienna. Many private shareholders also took advantage of the opportunity to get first-hand information about the company. As proposed, a dividend per share amounting to EUR 1.00 was approved. Based on a share price of EUR 33.00, this corresponds to a dividend yield of 3%. Payment of the dividend started on May 10, 2007.

Outlook

Due to the current favourable business development at Austrian Post, our forecast for 2007 remains unchanged. We continue to anticipate constant organic revenue and growth in 2007 due to the initial consolidation of the German specialist logistics company trans-o-flex. As initially forecast, we expect earnings before interest and tax (EBIT) to increase by 20%–25% in comparison to 2006.

Anton Wais Rudolf Jettmar Herbert Götz Walter Hitziger Chairman of the Deputy Chairman of the Member of the Member of the

Management Board Management Board Management Board Management Board

The Post share

Key share indicators

Price 30 March 2007 EUR 31.10
High/low (intraday) Q1 2007 EUR 37.25/EUR 30.63
Earnings per share Q1 2007 EUR 0.61
Market capitalisation 30 March 2007 EUR 2,177 m
Free float 49%

Dividend approved

Following the proposal made by the Management Board, the Annual General Meeting resolved to distribute a dividend totalling EUR 70m for 2006, or EUR 1.00 per share. On the basis of a share price of EUR 33.00, the dividend yield corresponds to 3.0%. The Management Board as well as the Supervisory Board were discharged unanimously. In addition, two new members of the Supervisory Board were elected by a large majority: Edith Hlawati, a lawyer, and Gerhard Roiss, Deputy Chairman of OMV.

Roadshow in Europe and the USA

The considerable interest in Austrian Post on the part of investors was demonstrated by the numerous individual meetings with investors, held within the framework of an eight-day roadshow

following the announcement of the 2006 annual results. Austrian Post was present as a contact point for investors in seven European and American cities before hosting several investor conferences in London, Stockholm and Tokyo. The quick 90% share price increase at the end of 2006 was followed by a period of consolidation. The share price closed at EUR 31.10 at the end of March 2007 and at EUR 33.30 at the end of April 2007.

Business development in the first quarter of 2007

Economic and market environment

The economic environment in Austria developed favourably in Q1 2007. Economic growth forecasts were recently revised upwards, with GDP growth expected to reach a level of 2.9% in 2007. On this basis, the market for the letter mail and parcels segments also developed positively. The guideline proposal presented by the European Commission, pertaining to a further liberalisation of the European postal market, is currently being considered by the EU Parliament, and will subsequently be on the agenda of the EU Council in June 2007.

Changes in consolidation

As of January 1, 2007, the shareholding in the specialist logistics company trans-o-flex was incorporated into the consolidated financial statements of Austrian Post. In addition, the initial consolidation of two other subsidiaries took place during Q1 2007: Weber Escal/Croatia, as at January 2, 2007, and Scanpoint Europe/Germany, effective January 31, 2007 (consolidated at 51.0%).

Business development – earnings

Austrian Post performed quite favourably in the first three months of 2007. Austrian Post increased its revenue by 29.5% to EUR 575.5m. This rise can be primarily attributed to the initial consolidation of trans-o-flex (Parcel & Logistics Division), acquired at the end of 2006, as well as organic growth. Revenues from the Mail Division were up 1.8%, and the Parcel & Logistics Division improved by 222.4%. In contrast, the Branch Network Division posted a decline in revenues of 1.2%. Considered in terms of seasonal fluctuations, the first quarter of the year is generally a high revenue period, due to the high mail volumes attributed to business customers. This trend intensified in Q1 2007.

Revenue by division1)

EUR m Q1 2006 Q1 2007 Change
in %
Structure
Q1 2007
in %
Total revenue 444.3 575.5 +29.5% 100.0%
Mail 335.8 341.8 +1.8% 59.4%
Parcel & Logistics 56.7 182.9 +222.4% 31.8%
Branch Network 50.3 49.7 -1.2% 8.6%
Other/Consolidation 1.4 1.2 -16.8% 0.2%

1) External sales

Income statement

EUR m Q1 2006 Q1 2007 Change
in %
As % of
revenue in
Q1 2007
Revenue 444.3 575.5 +29.5% 100.0%
Other operating income 13.0 20.8 +60.7% 3.6%
Raw materials, consumables and services used -66.0 -165.2 +150.3% 28.7%
Staff costs -270.7 -287.6 +6.2% 50.0%
Other operating expenses -51.5 -66.8 +29.5% 11.6%
Share of profit/loss of associates 0.5 0.6 +32.5% 0.1%
Earnings before interest, tax,
depreciation and amortisation (EBITDA) 69.4 77.4 +11.5% 13.4%
Depreciation and amortisation -20.4 -22.3 +9.2% 3.9%
Earnings before interest and tax (EBIT) 49.0 55.1 +12.5% 9.6%
Other financial result 0.0 0.7 - 0.1%
Earnings before tax (EBT) 49.0 55.8 +13.9% 9.7%
Income tax -12.0 -13.1 +9.2% 2.3%
Profit after tax = Profit for the period 37.0 42.7 +15.4% 7.4%

The structure of the income statement of Austrian Post has changed due to the initial consolidation of trans-o-flex, which features a very flexible cost structure and a high level of externals services used. Accordingly, the share of staff costs is low, whereas the share of expenses for raw materials, consumables and services used is correspondingly higher.

Austrian Post's staff costs comprise 50.0% of revenues, while the item raw material, consumables and services used represents 28.7% of revenues. The staff costs of Austrian Post amounting to EUR 287.6m include an allocation to the provisions for employee under-utilisation of EUR 20.4m (Q1 2006: EUR 29.2m). The average number of people employed in Q1 (full-time equivalents) rose by 580 to 24,816, due to the acquisition of trans-o-flex.

The expenses for raw materials, consumables and services used increased for reasons of consolidation. Higher costs also arose for work clothes (uniforms) purchased for the delivery staff in Q1 2007.

In Q1 2007, EBITDA rose by 11.5% year-on-year to EUR 77.4m. The EBITDA margin amounted to 13.4%.

7 EBIT by division

EUR m Q1 2006 Q1 2007 Change
in %
Total EBIT 49.0 55.1 +12.5%
Mail 77.6 74.4 -4.0%
Parcel & Logistics 5.6 9.7 +73.2%
Branch Network 6.8 4.6 -32.5%
Other/Consolidation -40.9 -33.6 -18.0%

In Q1 2007, the EBIT (earnings before interest and tax) of Austrian Post increased by 12.5%, to EUR 55.1m, in comparison to the preceding year. Accordingly, the EBIT margin amounted to 9.6%.

All operating divisions made a positive contribution to earnings. EBIT at the Mail Division was EUR 74.4m, at the Parcel & Logistics Division EUR 9.7m and at the Branch Network Division EUR 4.6m.

The Other and Consolidation segment posted a negative EBIT of EUR 33.6m (Q1 2006: minus EUR 40.9m). This item encompasses costs for central departments, expenses in connection with unused properties, as well as increases in provisions for under-utilisation.

Earnings before tax rose 13.9% to EUR 55.8m, while profit for the period improved by 15.4% to EUR 42.7m.

Assets and finances

Balance sheet analysis

EUR m
ASSETS
Dec. 31,
2006
March 31,
2007
Structure
March 31, 2007
in %
Non-current assets 1,272.9 1,294.2 65.9%
thereof other financial assets 204.5 213.9 10.9%
Current assets 614.9 668.0 34.0%
thereof cash and cash equivalents 229.4 269.5 13.7%
Non-current assets held for sale 13.8 2.2 0.1%
1,901.6 1,964.3 100.0%
EQUITY AND LIABILITIES
Capital and reserves 821.4 865.1 44.0%
Non-current liabilities 564.0 577.6 29.4%
thereof provisions 425.8 444.5 22.6%
Current liabilities 516.2 521.6 26.6%
1,901.6 1,964.3 100.0%

Non-current assets predominate on the assets side of the balance sheet, accounting for 65.9%, or EUR 1,294.2m, of Austrian Post's total assets of EUR 1,964.3m. The largest non-current asset items are property, plant and equipment, with EUR 673.9m, and other financial assets of EUR 213.9m.

The principal current asset items are receivables, at EUR 379.5m, as well as cash and cash equivalents, at EUR 269.5m.

On the equity and liabilities side, the main items in the balance sheet are capital and reserves (44.0%), non-current liabilities (29.4%) and current liabilities (26.6%). Non-current liabilities of EUR 577.6m largely consist of provisions totalling EUR 444.5m, including provisions for under-utilisation, which rose EUR 17.0m compared to the end of 2006, to EUR 287.9m.

At present, Austrian Post has a net debt position of EUR 146.1m. This financial figure represents the difference between interest-bearing assets (securities, cash and cash equivalents) amounting to EUR 483.1m and interest-bearing debt (provisions, financial liabilities, social capital and other interestbearing liabilities) totalling EUR 629.2m.

Cash flow

In Q1 2007, operating cash flow before changes in working capital fell by 12.0% to EUR 77.9m compared to the same period of the previous year, despite the rise in earnings before tax. This can be primarily attributed to higher tax payments.

EUR m Q1 2006 Q1 2007
Operating cash flow before changes in working capital 88.5 77.9
+/– Cash flow from changes in working capital -43.1 -19.8
=
Cash flow from operating activities
45.4 58.1
+/– Cash flow from investing activities 27.5 -18.1
=
Free cash flow
72.9 39.9
+/– Cash flow from financing activities -44.7 0.1
=
Net increase in cash and cash equivalents
28.2 40.0

The cash flow from changes in working capital was negative by EUR 19.8m in Q1 2007. This decline reflects the increase in current liabilities. Accordingly, total cash flow from operating activities amounted to EUR 58.1m in Q1 2007. The cash flow from investing activities totalled minus EUR 18.1m during the period under review. As a result, total free cash flow was EUR 39.9m.

Capital expenditure and acquisitions

In Q1 2007, capital expenditure on the part of Austrian Post amounted to EUR 19.6m. The majority of the investments related to projects in Austria. The focus was on expanding a sorting centre in Austria, as well as investments in office furniture and equipment. Austrian Post invested a total of EUR 2.2m in the acquisition of subsidiaries and shareholdings.

Employees

In Q1 2007, the average number of full-time employees at Austrian Post increased by 2.4%, or 580 employees, compared to the same period in the preceding year, to the current level of 24,816 employees.The number of employees at Austrian Post rose by 994, due to the acquisition of trans-o-flex as at March 31, 2007.

Employees by division1)

Q1 2006 Q1 2007 Structure
in %
Mail 15,053 14,878 60.0%
Parcel & Logistics 2,297 3,231 13.0%
Branch Network 5,220 5,080 20.5%
Other/Consolidation 1,666 1,627 6.5%
Total 24,236 24,816 100.0%

1) Average for period, full-time equivalents

Outlook for 2007

Austrian Post continues to expect a stable mail market for the year 2007. Generally, increased competition is anticipated in the mail as well as in the parcels business due to the market entry of a new postal services provider.

All in all, Austrian Post continues to anticipate that organic revenue will remain constant in 2007. Additional growth will be driven by the German specialist logistics company trans-o-flex, which is being incorporated into the consolidated financial statements of Austrian Post for the first time in the 2007 business year. Austrian Post continues to predict that earnings before interest and tax (EBIT) will be 20%–25% higher in 2007 compared to 2006. The basis for this expected increase is the contribution of trans-o-flex as well as a further improvement in operating income.

Performance of divisions

Mail Division

Mail Division – key figures

EUR m Q1 2006 Q1 2007 Change
in %
External sales 335.8 341.8 +1.8%
Letter Mail 202.8 204.2 +0.7%
Infomail 102.6 107.0 +4.3%
Media Post 30.5 30.6 +0.4%
Internal sales 17.3 12.4 -28.5%
Total revenue 353.1 354.1 +0.3%
EBIT 77.6 74.4 -4.0%
1) Relative to total revenue
EBIT margin1)
2) Average for period,
22.0% 21.0% -
Employees2)
full-time equivalents
15,053 14,878 -1.2%

Year-on-year external sales by the Mail Division rose by 1.8% in Q1 2007 to EUR 341.8m.

Business development in the Letter Mail Business Area was quite stable, demonstrating that the upward growth in revenues as impacted by seasonal factors has been intensified in Q1 2007. In particular, the period under review was characterised by an increase in mail items from banks and insurance companies. The initial consolidation of Scanpoint also made a positive contribution to the climb in revenues, enabling Austrian Post to compensate for the negative effects resulting from the substitution of traditional letter mail by the electronic media.

External sales of the Infomail Business Area (addressed and unaddressed advertising) increased during the period under review by 4.3% to EUR 107.0m. This was primarily based on the increase in direct mail volumes by mail order companies and retail companies. The Media Post Business Area also recorded a growth in revenues amounting to 0.4%.

On balance, the Mail Division achieved an EBIT of EUR 74.4m in Q1 2007.

Parcel & Logistics Division

Parcel & Logistics Division – key figures

EUR m Q1 2006 Q1 2007 Change
in %
External sales 56.7 182.9 +222.4%
Internal sales 11.7 8.4 -28.7%
Total revenue 68.5 191.3 +179.4%
EBIT 5.6 9.7 +73.2%
EBIT margin1) 8.1% 5.0% -
Employees2) 2,297 3,231 +40.7%

1) Relative to total revenue 2) Average for period, full-time equivalents 11 External sales by the Parcel & Logistics Division tripled in Q1 2007 to EUR 182.9m compared to the same period last year. The increase chiefly relates to the acquisition of trans-o-flex at the end of 2006, but is also partly the result of organic growth.

Parcels volumes developed positively, both in terms of business with private customers (business-toconsumer) as well as with business customers (business-to-business). However, increased competition is anticipated during the course of the 2007 business year due to the market entry of another postal services provider. Revenues posted by Austrian Post's subsidiaries in Slovakia and Croatia also increased.

All in all, the Parcel & Logistics Division posted EBIT of EUR 9.7m in Q1 2007, an increase of 73.2% (Q1 2006: EUR 5.6m).

Branch Network Division

Branch Network Division – key figures

EUR m Q1 2006 Q1 2007 Change
in %
External sales 50.3 49.7 -1.2%
Internal sales 54.1 52.5 -2.9%
Total revenue 104.4 102.2 -2.1%
EBIT 6.8 4.6 -32.5%
EBIT margin1) 6.5% 4.5% -
Employees2) 5,220 5,080 -2.7%

1) Relative to total revenue 2) Average for period, full-time equivalents

External sales by the Branch Network Division declined by 1.2% to EUR 49.7m during the period under review. Due to a shifting of customer deposits, revenues from financial services slightly decreased in Q1 2007. Moreover, there were positive one-off effects in Q1 2006. Internal sales also fell in Q1 2007, which can be attributed to a slight decline in letters posted in the branch network.

Due to a decrease in revenues in connection with a constant cost structure, EBIT (earnings before interest and tax) of the Branch Network Division decreased from EUR 6.8m to EUR 4.6m.

Consolidated interim financial statements

Consolidated income statement Q1 2007

EUR m Q1 2006 Q1 2007
Revenue 444.3 575.5
Other operating income 13.0 20.8
Total operating income 457.2 596.4
Raw materials, consumables and services used -66.0 -165.2
Staff costs -270.7 -287.6
Depreciation, amortisation and impairment losses -20.4 -22.3
Other operating expenses -51.5 -66.8
Total operating expenses -408.7 -541.8
Profit from operations 48.5 54.5
Share of profit/loss of associates 0.5 0.6
Other financial result 0.0 0.7
Total financial result 0.5 1.3
Profit before tax 49.0 55.8
Income tax -12.0 -13.1
Profit after tax 37.0 42.7
Profit for the period 37.0 42.7
Attributable to:
Equity holders of the parent company 37.0 42.7
Minority interests 0.0 0.0
EUR
Basic earnings per share 0.53 0.61
Diluted earnings per share 0.53 0.61
EUR m
Profit from operations 48.5 54.5
Share of profit/loss of associates 0.5 0.6
Earnings before interest and tax (EBIT) 49.0 55.1

13 Consolidated balance sheet March 31, 2007

EUR m Dec. 31, 2006 March 31, 2007
ASSETS
Non-current assets
Intangible assets and goodwill 272.7 275.9
Property, plant and equipment 665.3 673.9
Investment property 38.3 38.1
Investments in associates 3.5 3.8
Other financial assets 204.5 213.9
Receivables 28.2 28.3
Deferred tax assets 60.3 60.4
1,272.9 1,294.2
Current assets
Other financial assets 0.5 0.5
Inventories 21.0 18.5
Receivables 364.0 379.5
Cash and cash equivalents 229.4 269.5
614.9 668.0
Non-current assets held for sale 13.8 2.2
1,901.6 1,964.3
EQUITY AND LIABILITIES
Capital and reserves
Share capital 350.0 350.0
Capital reserves 274.5 274.5
Revenue reserves 96.4 196.2
Revaluation of securities -0.1 0.2
Currency translation reserves 0.9 1.0
Profit for the period 99.8 42.7
821.4 864.5
Minority interests 0.0 0.5
821.4 865.1
Non-current liabilities
Provisions 425.8 444.5
Financial liabilities 82.0 80.6
Payables 19.7 16.3
Deferred tax liabilities 36.5 36.1
564.0 577.6
Current liabilities
Provisions 94.4 106.1
Financial liabilities 66.7 70.1
Payables 355.1 345.5
516.2 521.6
1,901.6 1,964.3

14 Consolidated cash flow statement Q1 2007

EUR m Q1 2006 Q1 2007
Operating activities
Profit before tax 49.0 55.8
Depreciation, amortisation and impairment losses 20.4 22.3
Write-downs/write-ups of financial assets -0.5 -0.3
Long-term provisions 27.1 18.8
Gain/loss on disposal of non-current assets -3.4 -7.8
Gain/loss on disposal of financial assets -0.3 0.0
Taxes paid -2.8 -9.9
Net interest received -1.0 -1.1
Currency translation 0.0 0.1
Operating cash flow before changes in working capital 88.5 77.9
Changes in working capital
Receivables -13.9 -14.6
Inventories -0.8 2.5
Payables -20.5 -19.9
Deferred tax 0.0 0.1
Short-term provisions -7.9 12.1
Cash flow from changes in working capital -43.1 -19.8
Cash flow from operating activities 45.4 58.1
Investing activities
Purchase of intangible assets -0.1 -2.1
Purchase of property, plant and equipment -7.3 -19.6
Acquisition/disposal of subsidiaries 0.0 -2.2
Acquisition/disposal of other financial assets 26.4 -9.0
Proceeds from sale of non-current assets 6.5 12.0
Proceeds from sale of other financial assets 0.3 0.1
Dividends received from associates 0.2 0.0
Interest received from financial assets 1.6 2.7
Cash flow from investing activities 27.5 -18.1
Free cash flow 72.9 39.9
Financing activities
Changes in financial liabilities -4.1 1.7
Dividends paid -40.0 0.0
Interest paid -0.6 -1.6
Cash flow from financing activities -44.7 0.1
Net change in cash and cash equivalents 28.2 40.0
Cash and cash equivalents at January 1 174.5 229.4
Cash and cash equivalents at March 31 202.7 269.5

15 Segment reporting

Business segments (divisions)
Q1
Mail
Parcel &
Branch Network
Logistics
Other/
Consolidation
Group
EUR m 2006 2007 2006 2007 2006 2007 2006 2007 2006 2007
External sales 335.8 341.8 56.7 182.9 50.3 49.7 1.4 1.2 444.3 575.5
Internal sales 17.3 12.4 11.7 8.4 54.1 52.5 -83.1 -73.2 0.0 0.0
Total revenue 353.1 354.1 68.5 191.3 104.4 102.2 -81.7 -72.0 444.3 575.5
Profit/loss from operations 77.5 73.9 5.6 9.6 6.8 4.6 -41.4 -33.7 48.5 54.5
Share of profit/loss of associates 0.0 0.5 0.0 0.0 0.0 0.0 0.4 0.1 0.5 0.6
EBIT 77.6 74.4 5.6 9.7 6.8 4.6 -40.9 -33.6 49.0 55.1
Segment assets 411.9 401.7 71.5 429.5 52.9 46.4 586.2 534.8 1,122.5 1,412.5
Investments in associates 0.1 3.2 0.0 0.1 0.0 0.0 0.5 0.4 0.6 3.8
Segment liabilities 316.2 315.4 35.0 123.8 78.3 82.8 348.5 384.6 777.9 906.6
Segment investments 3.4 6.7 0.8 4.5 0.4 1.1 2.9 14.5 7.5 26.8
Depreciation, amortisation and impairment losses 7.0 6.4 1.5 5.2 1.5 1.1 10.4 9.5 20.4 22.3
thereof: impairment losses 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Other non cash-expenses 1.9 1.9 0.2 0.1 0.5 1.1 24.4 15.6 27.1 18.8
Employees1) 15,053 14,878 2,297 3,231 5,220 5,080 1,666 1,627 24,236 24,816

1) Average for period, full-time equivalents

Geographical segments
Q1
Austria Germany CEE Total
EUR m 2006 2007 2006 2007 2006 2007 2006 2007
External sales 435.1 436.1 0.4 128.7 8.8 10.7 444.3 575.5
Segment assets 1,108.2 1,105.2 0.3 294.0 14.1 13.2 1,122.5 1,412.5
Segment investments 7.2 23.3 0.0 2.0 0.3 1.5 7.5 26.8

16 Consolidated statement of changes in equity

Q1 2006
EUR m
Share
capital
Capital
reserves
Revenue
reserves
Revalu-
ation
of
securities
Currency
translation
reserves
Profit for
the
period
Total Minor-
ity
inter-
ests
Consoli
dated
equity
Balance at January 1, 2006 10.0 614.5 36.5 0.7 0.5 99.9 762.1 0.0 762.1
Changes in consolidation
Acquisitions 0.0 0.0
Other net gains and losses not recognised
in the income statement
Currency translation differences 0.0 0.0
Revaluation of securities 0.1 0.1 0.1
Net gains and losses recognised in the
income statement
Changes in revenue reserves 59.9 -59.9 0.0 0.0
Profit for the period 37.0 37.0 37.0
Total recognised gains and losses 0.0 0.0 59.9 0.1 0.0 -22.9 37.2 0.0 37.2
Dividends -40.0 -40.0 -40.0
Capital increase from company's own resources 340.0 -340.0 0.0 0.0
Balance at March 31, 2006 350.0 274.5 96.4 0.8 0.5 37.0 759.3 0.0 759.3
Q1 2007
EUR m
Share
capital
Capital
reserves
Revenue
reserves
Revalu-
ation
of
securities
Currency
translation
reserves
Profit for
the
period
Total Minor-
ity
inter-
ests
Consoli
dated
equity
Balance at January 1, 2007 350.0 274.5 96.4 -0.1 0.9 99.8 821.4 0.0 821.4
Changes in consolidation
Acquisitions 0.0 0.5 0.5
Other net gains and losses not recognised
in the income statement
Currency translation differences 0.1 0.1 0.1
Revaluation of securities 0.3 0.3 0.3
Net gains and losses recognised in the
income statement
Changes in revenue reserves 99.8 -99.8 0.0 0.0
Profit for the period 42.7 42.7 42.7
Total recognised gains and losses 0.0 0.0 99.8 0.3 0.1 -57.1 43.1 0.5 43.7
Dividends 0.0 0.0
Capital increase from company's own resources 0.0 0.0
Balance at March 31, 2007 350.0 274.5 196.2 0.2 1.0 42.7 864.5 0.5 865.1

Notes

Basis of preparation 17 1

The consolidated interim financial statements of Austrian Post for Q1 ending March 31, 2007 have been prepared in accordance with IAS 34 and the binding International Financial Reporting Standards (IFRS) valid as at March 31, 2007, as adopted by the European Union.

The accounting and valuation methods as well as the information and explanations are essentially the same as those applied in the preparation of the consolidated financial statements for 2006.

The consolidated financial statements are presented in euro. Unless otherwise stated, all amounts are provided in millions of euro (EUR m). Where rounded amounts and percentages are aggregated, rounding related differences may occur due to the use of automated calculation aids.

For more detailed information on the accounting and valuation methods applied, readers are referred to the consolidated annual financial statements for the year ending December 31, 2006, which are the basis for these interim statements.

Consolidation 2

In the consolidated interim financial statements, apart from the parent company, a total of eighteen domestic subsidiaries (December 31, 2006: sixteen) and twenty-five foreign subsidiaries (December 31, 2006: twenty-three), in which the Company directly or indirectly holds a majority of the voting rights, are included in consolidation.

Furthermore, a total of three domestic companies (December 31, 2006: three) and one foreign company (December 31, 2006: one) are consolidated according to the equity method.

Additions arising from acquisitions

Weber Escal Marketing, Zagreb, was acquired, legally effective on January 2, 2007. The purchase price for a 100% shareholding amounted to EUR 3.1m. Weber Escal operates in the field of delivering non-addressed direct mail items in Croatia.

On January 31, 2007, Austrian Post acquired a 51% shareholding in Scanpoint Europe Holding GmbH, Vienna, and all the other companies controlled by it. Scanpoint Europe Holding encompasses a total of two fully consolidated legal entities: Scanpoint Deutschland GmbH (Scanpoint Germany), Waldbronn, and Scanpoint Slovakia s.r.o., Brezno. The purchase price amounted to EUR 1.5m.

As a specialist for document recording services, Scanpoint Europe Holding digitalises business documents, and makes relevant business information available to the recipient.

The following assets and liabilities were acquired by Austrian Post as part of the acquisition of Weber Escal Marketing and Scanpoint Europe Holding:

EUR m Fair value Carrying amount
before acquisition
Intangible assets 1.0 0.1
Goodwill 2.9 0.0
Property, plant and equipment 0.2 0.2
Deferred tax assets 0.2 0.2
Current assets 1.4 1.4
Non-current provisions and liabilities -0.5 -0.5
Deferred tax liabilities -0.1 0.0
Current provisions and liabilities -0.6 -0.6
Net acquired assets 4.5 0.8

Contingent liabilities and assets 3

The contingent assets disclosed in the consolidated financial statements for the year ending December 31, 2006 were unchanged in Q1 2007. There was no material change in the contingent liabilities as compared to the position as at December 31, 2006.

Supplementary information 4

As at March 31, 2007, there were no material changes in the business relationships with related parties as disclosed in the consolidated financial statements for the year ending December 31, 2006.

Events after the end of the interim reporting period 5

All material events after the end of the interim reporting period – such as pending litigation, claims for damages, other obligations or contingent losses, and for which IAS 10 prescribes adjustments or disclosure, have been recognised to the extent known to the Company.

With the formal closing of the transaction on April 25, 2007, Austrian Post legally acquired a shareholding in Scherübl Transport GmbH, Austria. Scherübl Transport GmbH is a transport company specialising in temperature-controlled logistics. In addition to temperature-controlled transport, its core competencies primarily include emergency deliveries and specialised transport.

Moreover, on May 2, 2007, Austrian Post acquired a 100% shareholding in Road Parcel Kft., Hungary, and Merland Expressz Kft., Hungary. Both companies operate in the field of business-to-business parcel logistics in Hungary.

The total purchase price for these three companies amounted to EUR 7.6 m.

Following a proposal made by the Management Board, the Annual General Meeting held on April 26, 2007, adopted a resolution approving the distribution of a dividend amounting to EUR 1.0 per share for 2006. This corresponds to a total dividend payment amounting to EUR 70.0m.

Contact

Austrian Post

Headquarters Postgasse 8 1010 Vienna Austria

Investor Relations

Tel: +43 (0)1 51551-30401 Fax: +43 (0)1 51551-30409 E-mail: [email protected]

Corporate Communications

Tel: +43 (0)1 51551-32001 Fax: +43 (0)1 51551-32009 E-mail: [email protected]

Austrian Post on the Web: www.post.at www.post.at/ir www.business.post.at

Editorial support and coordination: be.public Advertising Financial Communications, Vienna

Design: Ulrich Spix ([email protected])

Front/back cover illustration: Andreas Hofer, Vienna/SCHOLDAN & COMPANY, Vienna

Typesetting: Luffup, Graz

Printed by: Grasl Druck & Neue Medien, Bad Vöslau

We have prepared this report and checked the figures in it with the greatest possible care. Nevertheless, rounding, typographical and printing errors cannot be excluded. The aggregation of rounded amounts and percentages may result in rounding differences due to the use of automated computational aids.

This report contains forward-looking statements based on the information currently available to us. These are usually indicated by expressions such as "expect", "anticipate", "estimate" or "plan". We wish to note that a wide variety of factors could cause actual circumstances – and hence actual results – to diverge from the forecasts contained in this report.

Statements referring to people are valid for both men and women.

This report is also available in German. In case of doubt the German version prevails.

Editorial deadline: May 3, 2007

From the series: "What does the Post share bring?": Relaxing nights for shareholders due to 12.5% EBIT increase.*

AUSTRIAN POST IS A NATIONAL SPONSOR OF EURO 2008.

The Post share brings something for everybody. More information about the advantages of the Post share: www.post.at, [email protected], +43(1) 51551-30401

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