Rokiskio Suris — Interim / Quarterly Report 2011

Nov 30, 2011

TO: The Lithuanian Securities Commission 30th November 2011 Konstitucijos pr. 23 Vilnius

ENDORSEMENT BY THE RESPONSIBLE PERSONS

Pursuing Article 22 of the Law on Securities of the Republic of Lithuania and in accordance with the rules of preparation and submission of periodical and supplementary information approved by the Securities Commission of the Republic of Lithuania, we, the undersigned – the Chief Executive Officer Antanas Trumpa and the Chief Financial Officer Antanas Kavaliauskas – approve that the nine month interim consolidated financial statements of "Rokiškio sūris" for the year 2011, are formed in accordance with the applicable accounting standards, they are true and show fair assets, obligations, financial state, profit (loss) and cash flows of the Company and total consolidated group.

Attached: Nine month interim consolidated financial report of "Rokiškio sūris" for the year 2011.

Chief Executive Officer Antanas Trumpa

Chief Financial Officer Antanas Kavaliauskas

INTERIM CONSOLIDATED FINANCIAL STATEMENTS OF AB "ROKIŠKIO SŪRIS" FOR NINE MONTH PERIOD FOR THE YEAR 2011

(Prepared in accordance with the rules of preparation and submission of periodical and supplementary information approved by the Securities Commission of the Republic of Lithuania)

1. Reporting term of the prepared consolidated financial report

The consolidated financial report is prepared for nine month period of the year 2011.

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2. Key information of the issuer

Name of the issuer: Joint stock company "Rokiskio suris". Legal base: Joint Stock Company. Address – Pramones str. 3, LT 42150 Rokiskis, Republic of Lithuania. Telephone: +370 458 55 200, fax +370 458 55 300. E-mail address: rokiskio.suris@rokiskio.com Website: www.rokiskio.com Registered in on 28th February 1992 by the Authorities of Rokiskis region. Re-registered in on 28th November 1995 by the Ministry of Economy of the Republic of Lithuania. Company code 173057512. Manager of registry of legal entities – State company "Registru centras". The authorized capital of AB "Rokiskio suris" equals to LTL 35 867 970. There are 35 867 970 shares. Nominal value per share equals to LTL 1 (one litas).

3. Information on the issuer's daughter enterprises and subsidiaries

The Consolidated Group (hereinafter the "Group") consists of the Parent Company AB "Rokiskio suris", two branches, four subsidiaries and one joint venture.

Subsidiaries of AB "Rokiškio sūris":

UAB "Rokiskio pienas" legal address: Pramonės g. 8, LT - 28216 Utena. Company code: 300561844. AB "Rokiškio sūris" happens to be its founder and the only shareholder having 100 per cent of shares.

Dairy cooperative "Žalmargė" legal address: Kalnalaukio g.1, Širvintos. Company code: 178301073.

Latvian company SIA Jekabpils piena kombinats (company code 45402008851, legal address: Akmenu iela 1, Jekabpils, Latvija LV-5201).

Latvian company SIA Kaunata (company code 240300369), legal address: Rogs, Kaunata pag., Rezeknes nov., Latvia).

Co-controlled company:

UAB "Pieno upės", legal address: Sandėlių g. 9, Kaunas. Company code: 135027862.

Branches of AB "Rokiškio sūris":

AB "Rokiškio sūris" branch Utenos pienas (Company code: 110856741, Pramonės g. 8, LT-28216 Utena);

AB "Rokiškio sūris" branch Ukmergės pieninė (Company code: 182848454, Kauno g. 51, LT-20119, Ukmergė).

4. Characterization of the issuer's basic business

Basic business of the group of "Rokiškio sūris":

♦ Dairying and cheese production (EVRK 10.51);

Basic business of AB "Rokiškio sūris" is production and sales of fermented cheese, whey products, and skim milk powder.

________________________________________________________________________________________________

Daughter enterprises:

Basic business of UAB "Rokiškio pienas" production and sales of fresh dairy products (fluid milk, kefir, sour milk, butter, curds, fresh cheese, sour cream, chocolate coated curds dessert, desserts).

Basic business of KB "Žalmargė" is purchase of raw milk.

Basic business of SIA Jekabpils piena kombinats is purchase of raw milk.

Basic business of SIA Kaunata is purchase of raw milk.

Co-controlled company: Basic business of UAB "Pieno upės" is purchase of raw milk.

Branches of AB "Rokiškio sūris":

Basic business of AB "Rokiškio sūris" branches Utenos pienas and Ukmergės pieninė is purchase of raw milk.

AB "ROKIŠKIO SŪRIS" CONSOLIDATED AND PARENT COMPANY'S FINANCIAL STATEMENTS as at 30th September 2011

Company code 173057512, address: Pramonės g. 3, LT-42150 Rokiškis, Lithuania (prepared according to International Accounting Standards)

(All tabular amounts are in LTL '000 unless otherwise stated)

Consolidated Balance sheet

	September 30th, 2011		December 31st, 2010		September 30th, 2010
PROPERTY
Long-term tangible assets	83 257		88 476		92 609
Intangible assets (with prestige)	1 296		492		467
Other receivables in a year	33 255		25 017		22 339
		117 808		113 985		115 415
Current assets
Inventories	97 462		62 586		61 679
Receivables and advance payments	121 777		91 233		87 928
Short-term investments	23 410		35 332		26 353
Cash and cash equivalents	15 578		19 524		63 889
		258 227		208 675		239 849
Total assests		376 035		322 660		355 264
EQUITY AND LIABILITIES
Capital and reserves
Ordinary shares	35 868		38 445		38 445
Share premium	41 473		41 473		41 473
Reserve for acquisition of treasury	20 287		29 188		29 188
shares
Treasury shares	(3 813)		(11 478)		(11 478)
Other reserves	7 433		7 433		7 433
Retained earnings	105 208		89 123		77 014
		206 456		194 184		182 075
Minority share		-		450		438
Non-current liabilities
Non-current liabilities	-		103		-
Deferred income	4 550		5 385		6 016
		4 550		5 488		6 016
Current liabilities
Trade and other payables	77 363		54 940		69 507
Income tax liabilities	8 297		4 995		3 022
Deferred income	2 156		2 806		3 225
Povisions	1 650		824		824
Financial debts	75 563		58 973		90 157
		165 029		122 538		166 735
Total equity and liabilities		376 035		322 660		355 264

AB "ROKIŠKIO SŪRIS" CONSOLIDATED AND PARENT COMPANY'S FINANCIAL STATEMENTS as at 30th September 2011

Company code 173057512, address: Pramonės g. 3, LT-42150 Rokiškis, Lithuania (prepared according to International Accounting Standards)

(All tabular amounts are in LTL '000 unless otherwise stated)

Statement of comprehensive income

	January-September		July-September
	2011	2010	2011	2010
Sales	518 208	390 384	201 428	162 614
Cost of sales	(437 618)	(340 436)	(156 489)	(139 830)
Gross profit	80 590	49 948	44 939	22 784
Selling and marketing expenses	(57 956)	(37 669)	(32 947)	(13 502)
Operating profit (loss)	22 634	12 279	11 992	9 282
Finance costs	1 384	2 547	714	1 642
Profit before tax	24 018	14 826	12 706	10 924
Income tax (accumulation)	(4 346)	(2 224)	(2 625)	(853)
Operating activity income (loss)	19 672	12 602	10 081	10 071
Minority interests	84	(76)	-	(237)
Net profit (loss)	19 756	12 526	10 081	9 834
Other comprehensive income		-		-
Total comprehensive income for the year	19 756	12 526	10 081	9 834

AB "ROKIŠKIO SŪRIS" CONSOLIDATED AND PARENT COMPANY'S FINANCIAL STATEMENTS as at 30th September 2011

Company code 173057512, address: Pramonės g. 3, LT-42150 Rokiškis, Lithuania

(prepared according to International Accounting Standards)

(All tabular amounts are in LTL '000 unless otherwise stated)

Consolidated cash flow statement

	9 months ended September 30th
Operating activities	2011	2010
Profit before tax and minority interest	24 018	14 826
Corrections:
– depreciation	17 913	19 828
– depreciation (negative prestige not included)	275	174
– written off long-term tangible assets	25	14
– loss in long-term tangible asset sales	106	9
– interest expenses	1 027	810
– interest income	(1 494)	(702)
– net unrealized currency exchange profit	(116)	(84)
– export subsidies received	-	(727)
– depreciation of long-term tangible asset support	(2 347)	(2 285)
Circulating capital changes:
- inventories	(34 876)	(31 455)
- payables	37 496	25 438
- receivables and advance payments	(30 544)	(34 582)
Cash flows generated from operating activities	11 483	(8 736)
Interest paid	(1 027)	(810)
Income tax paid	-	-
Net cash flows from investing activities	10 456	(9 546)
Investing activities
Purchase of long-term tangible assets	(13 756)	(4 230)
Purchase of intangible assets	(68)	(164)
Loans granted to farmers and employees	(5 363)	(3 284)
Proceeds from long-term tangible asset sales	550	254
Repayments of loans granted to farmers and employees	6 598	2 938
Interest received Subsidies for long-term tangible assets	1 494 1 219	702 842
Net cash flows from investing activities	(9 326)	(2 942)
Financing activities
Acquisition of treasury shares	(3 813)	(11 478)
Finance lease principal payments	(11)	-
Loans granted	827 671	468 748
Loan repayments received	(810 411)	(458 582)
Dividends paid	(3 587)	(3 894)
Net cash flows from financing activities	9 849	(5 206)
Net increase in cash and cash equivalents	10 979	(17 694)
Cash and cash equivalents at the beginning of the period	4 599	81 582
Cash and cash equivalents at the end of the period	15 578	63 888

AB "ROKIŠKIO SŪRIS" CONSOLIDATED AND PARENT COMPANY'S FINANCIAL STATEMENTS as at 30th September 2011

Company code 173057512, address: Pramonės g. 3, LT-42150 Rokiškis, Lithuania (prepared according to International Accounting Standards)

(All tabular amounts are in LTL '000 unless otherwise stated)

Consolidated Own Capital Change Statement (thousand LTL)

	Share capital	Share premium	Reserve for acquisition of treasury shares	Treasury shares	Other reserves	Retained earnings	Total	Minority share	Total
Balance at 31st December 2009	38 445	41 473	14 188	-	7 074	83 741	184 921	514	185 435
Dividends related to 2009						(3 844)	(3 844)		(3 844)
Profit distribution			15 000		359	(15 359)
Acquisition of own shares				(11 478)			(11 478)		(11 478)
Comprehensive income						12 526	12 526	(76)	12 450
Balance at 30th September 2010	38 445	41 473	29 188	(11 478)	7 433	77 014	182 075	438	182 513
Comprehensive income						12 109	12 109	12	12 121
Balance at 31st December 2010	38 445	41 473	29 188	(11 478)	7 433	89 123	194 184	450	194 634
Dividends related to 2010						(3 587)	(3 587)		(3 587)
Decrease in share capital / cancellation of treasury shares	(2 577)		(8 901)	11 478
Acquisition of own shares				(3 813)			(3 813)		(3 813)
Acquisition of subsidiarines up to 100 %								(534)	(534)
Comprehensive income						19 672	19 672	84	19 756
Balance at 30th September 2011	35 868	41 473	20 287	(3 813)	7 433	105 208	206 456	-	206 456

AB "ROKIŠKIO SŪRIS" CONSOLIDATED AND PARENT COMPANY'S FINANCIAL STATEMENTS as at 30th September 2011

Company code 173057512, address: Pramonės g. 3, LT-42150 Rokiškis, Lithuania (prepared according to International Accounting Standards)

(All tabular amounts are in LTL '000 unless otherwise stated)

Commentary on the Report

1. General information

The joint stock company "Rokiškio sūris" (hereinafter – the company) is a public listed company incorporated in Rokiskis.

The shares of Rokiškio Sūris AB are traded on the Baltic Main List of the NASDAQ OMX Vilnius (symbol – RSU1L).

The Consolidated Group (hereinafter – the Group) consists of the Company, its two branches, four subsidiaries and one joint venture. (2010: two branches, four subsidiaries and one joint venture). The branches and subsidiaries that comprise consolidated Group are indicated below:

Operating as at September 30th

	Operating as at September 30th				Group's share (%)as at September 30th
Branches	2011	2010	Subsidiaries	2011	2010
Utenos pienas	Yes	Yes	UAB "Rokiškio pienas"	100,00	100,00
Ukmergės pieninė	Yes	Yes	UAB "Skirpstas"	-	100,00
			KB "Žalmargė"	100,00	100,00
			SIA "Jekabpils Piena	100,00	50,05
			Kombinats"
			SIA Kaunata*	60,00	-

Joint venture
UAB "Pieno upės"	50,00	50,00

* These subsidiaries were not consolidated due to their insignificance.

Within 2010, the company UAB "Batenai" was sold. As at 31st March 2011, the company UAB "Skirpstas" was liquidated. As at 31st May 2011, the company acquired 49,95 per cent of the authorized capital of milk collection company SIA Jekabpils piena kombinats.

All above subsidiaries, the joint venture and branches are incorporated in Lithuania, except for SIA "Jekabpils Piena Kombinats" and SIA "Kaunata" which are incorporated in Latvia.

SIA "Kaunata" was acquired on 11th May 2010. AB "Rokiskio suris' acquired 40 per cent for LTL353,000 and UAB Rokiskio pienas acquired 20 per cent LTL176,000.

The Group's main line of business is the production of fermented cheese and a wide range of other dairy products.

As of September 30, 2011, the average number of the Group's employees was equal to 1 543 (compared to 1 518 employees as at September 30, 2010).

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As at 30th September 2011, the company had a deposit certificate of LTL15M in a bank Snoras. When forming the interim consolidated financial reports for 9 month period this amount was accounted provision.

2. Accounting Principles

These consolidated financial statements have been prepared according to International Financial Reporting Standards (IFRS) as adopted by the European Union.

The consolidated financial statements have been prepared under the historical cost convention. The principal accounting policies applied in the preparation of these consolidated and parent company's financial statements are set out below. These policies have been consistently applied to all the years present, unless otherwise stated.

The preparation of consolidated and parent company's financial statements in conformity with IFRS requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.

Subsidiaries are the entities over which the Group has the power to govern the financial and operating policies generally accompanying a shareholding of more than one half of the voting rights. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are de-consolidated from the date that control ceases.

Transactions among the Group's enterprises, residual values and retained transaction earnings between the Group's enterprises are eliminated. Unrealised loss is eliminated too; however, it is considered to be the sign of transfer asset value decrease. The accounting principles of daughter enterprises were changed where necessary in order to ensure their consistency with the accounting principles applied by the Group.

The Group applies a policy of treating transactions with minority interests as transactions with parties external to the Group. Disposals to minority interests result in gains and losses for the Group that are recorded in the statement of comprehensive income.

The group's interests in jointly controlled entities are accounted for by proportionate consolidation. The group combines its share of the joint ventures' individual income and expenses, assets and liabilities and cash flows on a line-by-line basis with similar items in the group's financial statements. The group recognises the portion of gains or losses on the sale of assets by the group to the joint venture that is attributable to the other venturers. The group does not recognise its share of profits or losses from the joint venture that result from the group's purchase of assets from the joint venture until it resells the assets to an independent party. However, a loss on the transaction is recognised immediately if the loss provides evidence of a reduction in the net realisable value of current assets, or an impairment loss.

Items included in the financial statements of the Company and each of the Group's entities are measured using the currency of the primary economic environment in which the entity operates (hereinafter "the functional currency"). The financial statements are presented in Litas (LTL), which is the Company's (and each of the Group entity's) functional and presentation currency.

The value of long-term tangible assets is valued at historical cost less accumulated depreciation. Subsequent costs are included into the asset's carrying amount or recognized as separate assets, as appropriate, only when it is likely that in future the Group will receive economic benefits associated with the item and the cost of the item will be measured accordingly. All other repairs and maintenance expenses are charged to the income statement during the financial period in which they have been incurred.

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Depreciation on property, plant and equipment is calculated using the straight-line method to allocate their cost to their residual values over their estimated useful lives, as follows:

Buildings	15 – 55 years
Plant & machinery	5 - 29 years
Motor vehicles	4 - 10 years
Equipment and other property, plant and equipment	3 - 20 years

The asset residual values and useful lives are reviewed, and adjusted, if appropriate, at each balance sheet date.

The Group's software which is expected to bring the Group material benefit in future, is valued at cost price less accumulated depreciation. Depreciation is calculated using the straight-line method for the estimated useful life from 1 to 5 years.

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They are included in current assets, except for maturities greater than 12 months after the balance sheet date. These are classified as non-current assets. Loans and receivables are classified as 'trade and other receivables' in the balance sheet.

Inventories are subsequently carried at the lower of cost and net realisable value. Cost is determined by the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises raw materials, direct labour, other direct costs and related indirect production overheads, but excludes borrowing costs. Net realisable value is the estimated selling price in the ordinary course of business, less the costs of completion and selling expenses.

Loans granted and amounts receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less the amount of impairment loss. A provision for impairment of amounts receivables is established when there is objective evidence that the Group will not be able to collect all amounts due according to the original terms of receivables. The impairment amount is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the original effective interest rate. The amount of the provision is recognised in the statement of comprehensive income within 'general and administrative expenses'. Bad debts are written off during the year in which they are identified as irrecoverable.

Cash and cash equivalents are carried at nominal value. For the purposes of the cash flow statement, cash and cash equivalents comprise cash on hand and at bank and bank overdrafts. Bank overdrafts are included in borrowings in current liabilities on the balance sheet.

Ordinary shares are stated at their par value. Consideration received for the shares sold in excess over their nominal value is shown as share premium. Incremental external costs directly attributable to the issue of new shares are accounted for as a deduction from share premium.

Where the Company or its subsidiaries purchase the Company's equity share capital, the consideration paid including any attributed incremental external costs is deducted from shareholders' equity as treasury shares until they are sold, reissued, or cancelled. No gain or loss is recognised in the statement of comprehensive income on the sale, issuance, or cancellation of treasury shares. Where such shares are subsequently sold or reissued, any consideration received is presented in the consolidated financial statements as a change in shareholders' equity.

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Other reserves are established upon the decision of annual general meeting of shareholders on profit appropriation.

Borrowings are recognised initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortised cost. Any difference between the amount at initial recognition and the redemption value is recognised in the statement of comprehensive income over the period of the borrowings using the effective interest method.

Profit is taxable at a rate of 15 per cent (2009: 20 per cent) in accordance with the Lithuanian regulatory legislation on taxation.

The Group pays social security contributions to the state Social Security Fund (the Fund) on behalf of its employees based on the defined contribution plan in accordance with the local legal requirements. Social security contributions are recognised as expenses on an accrual basis and are included in payroll expenses.

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and services in the ordinary course of the Group's activities. Revenue is shown net of value-added tax, returns, rebates and discounts and after eliminated sales within the Group. Revenue from sales of goods is recognised only when all significant risks and benefits arising from ownership of goods is transferred to the customer.

Interest income is recognised on a time-proportion basis using the effective interest method.

Dividend distribution to the Company's shareholders is recognised as a liability in the Group's financial statements in the period in which the dividends are approved by the Company's shareholders.

Basic earnings per share are calculated by dividing net profit attributed to the shareholders from average weighted number of ordinary registered shares in issue, excluding ordinary registered shares purchased by the Company and the Group and held as treasury shares.

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Board of directors that make strategic decisions.

The Group's management identified the following operating segments within the Group: hard cheese, semi hard cheese, butter, milk, cream, sour cream, sour milk, yogurt, curds, curd cheese and other. These operating segments were aggregated into two main reportable segments, based on similar nature of products, production process, type of customers and method of distribution.

Government grants are recognised at fair value where there is sufficient evidence that the grant will be received and the Group and the Company will comply with all conditions attached.

Export subsidies paid by the Government for each exported tone of products meeting certain requirements are included in sales revenue.

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Government grants received to finance acquisition of property, plant and equipment are included in non-current deferred income in the balance sheet. They are recognised as income on a straight-line basis over the useful life of property, plant and equipment concerned.

Provisions are measured at the present value of expenditures expected to be required to settle the obligation using pre-tax rate that reflects current market assessments of the time value of money and the risks specified to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade payables are recognised initially at fair value and subsequently measured at amortised cost using effective interest method.

3. Information on segments

Primary segment – business segments

The Group's main business segments:

• Fresh dairy products
• Cheese and other dairy products.

Other operations of the Group comprise of raw milk collection. Transactions between the business segments are on normal commercial terms and conditions.

Secondary segment – geographic segments

Analysis of the Group's income from sales according to markets is as follows:

	2011 09 30	2010 09 30	Change
			(%)
Lithuania	175 365	150 961	16,17
European Union countries	255 946	180 031	42,17
Other (including the United States and Japan)	86 897	59 392	46,31
Total	518 208	390 384	32,74

Income analysis according to groups:

	2011 09 30	2010 09 30	Change
			(%)
Product Sales	517 970	389 538	32,97
Export subsidies	-	326	100,00
Provided services	238	520	-54,23
Total	518 208	390 384	32,74

Following the European Commission's Regulation "Concerning covering export costs of milk and dairy products", starting from 1st May 2004 the company has the right to receive subsidies for the cheese exported to the countries determined by the latter Regulation. Export subsidies are paid for every ton of exported production which is in conformity with the Regulation requirements. Payable export subsidies are reported under trade and other payables.

4. Long-term tangible assets

In the income statement the depreciation charge of long-term tangible assets is reported in the following entries: selling and marketing expenses, general and administrative expenses and cost of sales, as well as in production in progress and ready production entries.

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Software and intangible asset depreciation charge are accounted in the entry of general and administrative expenses.

5. Other receivables

As at September 30, 2011, the Group's receivables was made of:

	2011 09 30	2010 09 30	Change
			(%)
Long-term loans granted to farmers	4 711	3 887	21,20
Long-term loans granted to employees	400	130	207,69
Investments	7 034	690	919,42
Loans to other companies	19 997	17 259	15,86
Other	1 113	373	198,39
Total	33 255	22 339	48,87

The repayment terms of loans granted to farmers vary from 2 months to 10 years, whereas the annual interest rate varies from 0 to 10 per cent.

The repayment terms of loans granted to employees vary from 1 to 22 years, whereas the interest rate for them is from 0 per cent to 2,7 per cent.

The company's managing bodies believe that the balance sheet values of long-term receivables are their fair values.

6. Inventories

As at September 30, 2011, the Group's inventories were made of:

	2011 09 30	2010 09 30	Change
			(%)
Raw material	7 603	6 541	16,24
Production in progress	19 910	12 984	53,34
Ready production	64 019	39 808	60,82
Other inventories	5 930	2 346	152,77
Total	97 462	61 679	58,01

7. Selling and Other Receivables

As at September 30, 2011, the Group's selling and other receivables were made of:

	2011 09 30	2010 09 30	Change (%)
Selling receivables	105 859	72 036	46,95
Receivable export subsidies	-	-

VAT receivable	13 478	4 090	229,54
Other receivables	1 121	10 659	-89,48
Advance payments and future period expenses	1 319	1 143	15,40
Total	121 777	87 928	38,50

8. Cash and cash equivalents

Cash and cash equivalents in the Balance sheet and Cash flow statement are made of the following:

	2011 09 30	2010 09 30	Change
			(%)
Bank and cash-register money	9 046	58 221	-84,46
Current deposits	6 532	5 668	15,24
Total	15 578	63 889	-75,62

9. Share capital

Having annulled treasury shares of AB "Rokiskio suris", on March 8th 2011 a new wording of the Articles of Association of AB "Rokiškio sūris" was registered in the Register of Legal Entities regarding decrease of the authorized capital. Consequently, the authorized capital of AB Rokiskio suris makes LTL35,867,970 (thirty five million eight hundred sixty seven thousand nine hundred seventy litas) divided into 35,867,970 (thirty five million eight hundred sixty seven thousand nine hundred seventy) ordinary registered shares with par value of LTL 1 (one litas).

As at 30th September 2011, the company has 788,804 units of own shares. The treasury shares has no voting right.

Total number of shareholders of AB Rokiskio suris equals to 5,763 as at 30th September 2011.

10. Financial ratios

Financial indicators of the Group:

	2011 09 30	2010 09 30	Change
			(%)
Revenue (LTL thousand)	518 208	390 384	32,74
EBITDA (LTL thousand)	43 233	35 638	21,31
EBITDA margin (%)	8,34	9,13	-8,65
Operations profit (LTL thousand)	22 634	12 279	84,33
Margin of operations profit (%)	4,37	3,15	38,73
Profit per share (LTL)	0,55	0,34	61,76
Number of shares (units)	35 867 970	38 444 894	-6,70

11. Information on the audit

The audit according to the International Accounting Standards will be made for the full year 2011 by audit company UAB "PricewaterhouseCoopers".