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Tallink Grupp

Quarterly Report May 18, 2018

2225_rns_2018-05-18_42a9110f-0207-45ab-8ffe-891abce4018d.pdf

Quarterly Report

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012018 TALLINK GRUPP AS

Beginning of the financial year 1 January 2018
End of the financial year 31 December 2018
Interim reporting period 1 January 2018 – 31 March 2018

CONTENTS

MANAGEMENT REPORT
MANAGEMENT BOARD'S CONFIRMATION
UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 16
Consolidated statement of profit or loss and other comprehensive income 16
Consolidated statement of financial position
Consolidated statement of cash flows
Consolidated statement of changes in equity
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS 20
Note 1 Corporate information
Note 2 Basis of preparation
Note 3 Segment information
Note 4 Financial items
Note 5 Earnings per share
Note 6 Derivative instruments
Note 7 Property, plant and equipment
Note 8 Intangible assets
Note 9 Interest-bearing loans and borrowings
Note 10 Share capital
Note 11 Dividends
Note 12 Related party disclosures
STATEMENT BY THE MANAGEMENT BOARD
CONTACT INFORMATION

MANAGEMENT REPORT

In the first quarter (1 January - 31 March) of the 2018 financial year Tallink Grupp AS and its subsidiaries (the Group) carried 1.9 million passengers, which is 0.5% less than in the first quarter last year. The Group's unaudited revenue for the first quarter decreased by 3.9 % to a total of EUR 184.2 million. Unaudited EBITDA for the first quarter was EUR 4.2 million (EUR 5.3 million in Q1 2017) and unaudited net loss was EUR 19.6 million (net loss of EUR 20.3 million in Q1 2017).

In the first quarter, which is also the low season, the Group's revenue and operating result were impacted by the following operational factors:

  • The number of passengers travelling on the Group's ships increased in almost all geographical segments (Estonia-Finland, Estonia-Sweden and Latvia-Sweden).
  • The maintenance and repair of the cruise ferru Baltic Princess lasted for 68 days affected the Finland-Sweden segment's first quarter carriage volumes and financial result.
  • Charter and charter related revenue decreased compared to the same period last year due to fewer ships in charter.

Sales and segments

In the first quarter, the number of passengers travelling on the Group's ships on the Estonia-Finland routes increased by 1.3% or 13.3 thousand to a total of 1025 thousand. Due to the higher competition, there was pressure on ticket prices that resulted in a decline in average ticket prices and lower ticket revenue. The segment revenue decreased by 0.9% to EUR 72.3 million. The Estonia-Finland segment result increased by 7.0% and was EUR 8.6 million. The better segment result was achieved mainly due to lower marketing costs as in the first quarter last year there were marketing costs related to the launch of the Shuttle ferry Megastar.

The maintenance and repair of the cruise ferry Baltic Princess, which is one of the four ships operating on the Finland-Sweden routes, affected the routes' first-quarter carriage volumes and financial results. The number of passengers on the Finland-Sweden routes decreased by 9.9% to 523 thousand. The segment revenue decreased by 9.2% to EUR 62.7 million. The segment result improved by EUR 0.5 million as fewer trips resulted in lower ship operating and marketing costs.

Interim report Q1 2018 Management report

The Estonia-Sweden route's first-auarter revenue increased bu 6.2% compared to the same period last year. The growth was supported by a 5.7% rise in the number of passengers and 15.9% increase in transported cargo units.

The Latvia-Sweden route's first-quarter revenue increased by 24.0% compared to same period last year. The growth was supported by a 16.8% rise in the number of passengers and a 62.6% increase in transported cargo units.

The charter and charter related revenue decreased by EUR 2.8 million as fewer ships were chartered out compared to the first quarter in the previous year. Two Superfast ferries were sold in December 2017, and one Superfast ferry remains chartered out.

Earnings

In the first quarter of 2018, the Group's gross profit decreased by EUR 1.2 million compared to the same period last year, amounting to EUR 13.7 million. First-quarter EBITDA decreased by EUR 1.1 million to EUR 4.2 million. The Group's first quarter result from operations was impacted by charter and charter related revenue, which was EUR 2.8 million lower than in the same period last year because fewer ships were chartered out.

Amortisation and depreciation expense decreased by EUR 1.4 million to EUR 19.4 million compared to the first quarter of 2017. The decline is a result of less depreciation cost from two sold Superfast ferries and addition of depreciation cost of Shuttle ferry Megastar, compared to the first quarter last year.

Net finance costs decreased by EUR 0.5 million compared to the first quarter last year. The change includes decline of EUR 1.0 million in interest costs compared to same period the previous year and increase of EUR 0.5 million in losses from foreign exchange differences and the revaluation of cross currency and interest rate derivatives.

The Group's unaudited net loss for the first quarter of 2018 was EUR 19.6 million or EUR 0.029 per share compared to a net loss of EUR 20.3 million or EUR 0.030 per share in the same period last year.

Interim report Q1 2018 Management report

Investments

In the first quarter, the Group's investments amounted to EUR 8.4 million. Most of the investments were made in the fleet's technical dockings and upgrades of the ships public areas. Investments were also made in the development of online booking and sales systems.

Dividends

To the shareholders' annual general meeting in 2018, the Management Board will propose a dividend of EUR 0.03 per share from net profit for 2017.

Financial position

In the last twelve months the Group has reduced its interest bearing liabilities by EUR 212.2 million to EUR 551.0 million (EUR 763.2 million at 31 March 2017). Total bank debt at the end of the first quarter of 2018 is comparable to the level at the end of 2016, before the drawdown of a EUR 184 million loan in January 2017, which was used to finance the purchase of the Shuttle ferry Megastar. The repayment of bank debt (scheduled and early repayment of loans and repayment of an overdraft) was supported by positive cash flow from operations and the sale of two Superfast ferries in December 2017.

In the first quarter, the Group's net debt increased by EUR 8.9 million to EUR 480.9 million and the net debt to EBITDA ratio was 3.1 at the reporting date.

At the end of the first quarter, total liquidity (cash, cash equivalents and unused credit facilities) amounted to EUR 142.8 million (EUR 74.7 million at 31 March 2017) providing a strong financial position for sustainable operations.

The Group had EUR 70.1 million (EUR 72.2 million at 31 March 2017) in cash and cash equivalents and EUR 72.7 million (EUR 2.5 million at 31 March 2017) in unused credit lines.

Key figures

For the period Q1 2018 Q1 2017 Change %
Revenue (million euros) 184.2 191.5 $-3.9%$
Gross profit (million euros) 13.7 14.9 $-7.8%$
Net loss for the period (million euros) $-19.6$ $-20.3$ 3.7%
EBITDA (million euros) 4.2 5.3 $-20.3%$
Depreciation and amortisation (million euros) 19.4 20.8 $-6.6%$
Capital expenditures (million euros) 8.4 204.2
Weighted average number of ordinary shares outstanding 669 882 040 669 882 040 0.0%
Earnings per share $-0.029$ $-0.030$ 3.7%
Number of passengers 1930 449 1939784 $-0.5%$
Number of cargo units 90 687 83797 8.2%
Average number of employees 7 2 4 2 7 2 0 9 0.5%
As at 31.03.18 31.12.17 Change %
Total assets (million euros) 1531.6 1558.6 $-1.7%$
Total liabilities (million euros) 714.6 722.3 $-1.1%$
Interest-bearing liabilities (million euros) 551.0 560.9 $-1.8%$
Net debt (million euros) 480.9 472.0 1.9%
Net debt to EBITDA 3.06 2.98 2.7%
Total equity (million euros) 817.1 836.3 $-2.3%$
Equity ratio (%) 53.3% 53.7%
Number of ordinary shares outstanding 669 882 040 669 882 040 0.0%
Equity per share 1.22 1.25 $-2.3%$
Ratios Q1 2018 Q1 2017
Gross margin (%) 7.4% 7.8%
EBITDA margin (%) 2.3% 2.7%
Net profit margin (%) $-10.6%$ $-10.6%$

EBITDA: Earnings before net financial items, share of profit of equity accounted investees,

taxes, depreciation and amortisation

Earnings per share: net profit / weighted average number of shares outstanding

Equity ratio: total equity / total assets

Equity per share: shareholder's equity / number of shares outstanding

Gross margin: gross profit / revenue

EBITDA margin: EBITDA / revenue

Net profit margin: net profit or loss / revenue

Net debt: interest-bearing liabilities less cash and cash equivalents

Net debt to EBITDA: net debt / 12-months trailing EBITDA

Sales & results by segments

The following tables provide an overview of the quarterly sales and result development by geographical segments.

Q1 2017 O 2 2017 Q3 2017 O4 2017 Q1 2018 Q1 Change
Estonia - Passengers (thousands) 1012 1349 1485 1217 1025 1.3%
Finland Cargo units (thousands) 52 60 60 62 58 12.9%
Revenue (million euros) 73.0 95.5 96.9 89.1 72.3 $-0.9%$
Segment result 1 (million euros) 8.1 19.8 28.8 21.2 8.6 7.0%
Finland - Passengers (thousands) 580 765 878 695 523 $-9.9%$
Sweden Cargo units (thousands) 19 18 17 20 16 $-15.6%$
Revenue (million euros) 69.1 88.9 104.4 82.4 62.7 $-9.2%$
Segment result 1 (million euros) $-6.0$ 9.4 17.9 $-2.9$ $-5.5$ 8.5%
Estonia - Passengers (thousands) 215 276 303 237 227 5.7%
Sweden Cargo units (thousands) 11 11 11 11 12 15.9%
Revenue (million euros) 23.0 30.8 35.9 27.5 24.5 6.2%
Segment result 1 (million euros) $-1.6$ 3.7 7.8 0.6 $-1.8$ $-12.5%$
Latvia - Passengers (thousands) 133 197 247 167 155 16.8%
Sweden Cargo units (thousands) 2 3 3 4 4 62.6%
Revenue (million euros) 10.6 17.4 23.2 15.3 13.1 24.0%
Segment result 1 (million euros) $-4.7$ $-0.6$ 4.4 $-0.3$ $-4.1$ 12.1%
Other Revenue (million euros) 17.8 30.0 25.6 20.8 13.1 $-26.1%$
Segment result 1 (million euros) 1.3 7.7 5.9 2.6 0.2 $-87.2%$
Intersegment revenue (million euros) $-1.9$ $-2.9$ $-3.3$ $-2.2$ $-1.6$ 15.4%
Total revenue (million euros) 191.5 259.9 282.7 232.9 184.2 $-3.9%$
EBITDA (million euros) 5.3 48.9 75.4 28.8 4.2 $-20.3%$
Total segment result 1 (million euros) $-2.9$ 39.9 64.9 21.4 $-2.6$ 10.4%
Net profit/loss $-20.3$ 17.9 47.8 1.1 $-19.6$ 3.7%

1 Segment result is the result before administrative expenses, finance costs and taxes.

The following tables provide an overview of the quarterly sales development by operating segments:

Revenue (million euros) O1 2017 O 2 2017 O3 2017 O4 2017 O1 2018 Q1 Change
Restaurant and shop sales on-board and onshore 107.8 145.6 149.8 133.5 105.1 $-2.5%$
Ticket sales 42.1 65.2 83.8 51.7 40.2 -4.4%
Sales of cargo transportation 28.2 29.7 28.9 30.9 29.2 3.3%
Accommodation sales 3.3 5.8 7.1 4.6 3.3 $-0.3%$
Income from charter of vessels 4.8 4.8 4.9 4.3 2.0 $-58.5%$
Other sales 5.4 8.6 8.3 7.9 4.4 $-17.8%$
Total revenue 191.5 259.9 282.7 232.9 184.2 $-3.9%$

The following charts provide an overview of the Group's first quarter sales by operational and geographical segments.

Market developments

The following table provides an overview of the passengers, cargo units and passenger vehicles transported during the first quarter of 2018 and 2017.

Passengers O1 2018 O1 2017 Change
Estonia - Finland 1025036 1011706 1.3%
Finland - Sweden 522 945 580 234 $-9.9%$
Estonia - Sweden 227 279 214 948 5.7%
Latvia - Sweden 155 189 132896 16.8%
Total 1930 449 1939784 $-0.5%$
Cargo units O1 2018 O1 2017 Change
Estonia - Finland 58 376 51 688 12.9%
Finland - Sweden 16 145 19 128 $-15.6%$
Estonia - Sweden 12 258 10 577 15.9%
Latvia - Sweden 3 9 0 8 2 404 62.6%
Total 90 687 83797 8.2%
Passenger vehicles O1 2018 O1 2017 Change
Estonia - Finland 174 110 168 906 3.1%
Finland - Sweden 18 219 21763 -16.3%
Estonia - Sweden 14 496 13 915 4.2%
Latvia - Sweden 15 545 12861 20.9%
Total 222 370 217 445 2.3%

The Group's market shares on the routes operated during the 12-month period ended 31 March 2018 were as follows:

  • $\rightarrow$ the Group carried approximately 56% of the passengers and 65% of the ro-ro cargo on the route between Tallinn and Helsinki;
  • $\rightarrow$ the Group carried approximately 54% of the passengers and 28% of the ro-ro cargo on the routes between Finland and Sweden;
  • $\rightarrow$ the Group was the only provider of daily passenger transportation between Estonia and Sweden;
  • $\rightarrow$ the Group was the only provider of daily passenger and ro-ro cargo transportation between Riga and Stockholm.

Group structure

At the reporting date, the Group consisted of 46 companies. All subsidiaries are wholly owned by Tallink Grupp AS. The following diagram represents the Group's structure at the reporting date:

The Group also owns 34% of Tallink Takso AS.

Personnel

At 31 March 2018, the Group employed 7 379 employees (7 291 at 31 March 2017). The following table provides a more detailed overview of the Group's personnel.

Average of Q1 End of Q1
2018 2017 Change 2018 2017 Change
Onshore total 1631 1631 0.0% 1638 1625 0.8%
Estonia 910 894 1.8% 919 892 3.0%
Finland 468 478 $-2.1%$ 464 477 $-2.7%$
Sweden 166 174 $-4.6%$ 166 169 $-1.8%$
Latvia 70 68 2.9% 72 70 2.9%
Russia 11 12 $-8.3%$ 11 12 $-8.3%$
Germany 6 5 20.0% 6 5 20.0%
On-board 5 0 0 9 5025 $-0.3%$ 5 1 3 5 5 114 0.4%
Hotel 1 602 553 8.9% 606 552 9.8%
Total 7 2 4 2 7 2 0 9 0.5% 7 3 7 9 7 2 9 1 1.2%

1 The number of hotel personnel is not included in the total number of onshore personnel.

Shareholders & share price development

The following chart displays the shareholder structure of Tallink Grupp AS as at 31 March 2018.

Since 9 December 2005 the shares of Tallink Grupp AS have been listed on the Tallinn Stock Exchange, where the shares are traded under the ticker symbol TAL1T. The closing share price at the reporting date was EUR 1.085 per share. The following charts give an overview of the share price development in the past twelve months.

Events in Q1

Changes on the Management Board

In March 2018, the Supervisory Board of Tallink Grupp AS appointed Mr Paavo Nõgene as the Chairman of the Management Board from 1 May 2018 for a period of 3 years.

The Supervisory Board extended the term of office of the Member of the Management Board Mr. Lembit Kitter for the next term of office of a member of the Management Board as from 2 May 2018.

Since 1 May 2018, Tallink Grupp AS has had a four-member Management Board, consisting of Mr Paavo Nõgene, Mr Janek Stalmeister, Mr Andres Hunt and Mr Lembit Kitter.

Termination of the exploratory process of potential strategic options

In March 2018, the Supervisory Board of Tallink Grupp AS decided to end the exploratory process relating to potential strategic options for the Group that was started in July of 2017. In the course of the process various strategic options were considered with the purpose of supporting the long-term strategy and development of the Group. The Group will take the proposals and feedback received during the process into account in further planning and development of its business.

Changes in the Group structure

In January 2018, Baltic Retail OÜ a new subsidiary of Tallink Grupp AS was registered in the Commercial Registry. The main activity of the subsidiary is retail sales.

In January 2018, TLG Agent OÜ and TLG Stividor OÜ, new subsidiaries of Tallink Grupp AS were registered in the Commercial Registry. The subsidiaries were established on the division of the Group company HTG Invest AS, which was deleted from the Commercial Registry.

Baltic Princess upgrade

The cruise ferry Baltic Princess, operating on the Turku-Stockholm route, was out of service from 10 January to 8 March 2018. During this period technical maintenance works and a retrofit of the ship's dining, shopping and children's areas were carried out. The upgrade of public areas is part of our ongoing ship renovation programme and follows our recent brand renewal in August 2017.

Events after the reporting period and outlook

Outlook for 2018 high season (June-August)

The Group's management estimates the financial result for 2018 high season (June-August) to be higher compared to the same period previous year. The estimation is based on the positive pick-up of bookings for the coming high season and changed competition landscape on the busiest Tallinn-Helsinki passenger market.

Earnings

The Group's earnings are not generated evenly throughout the year. The summer period is the high season in the Group's operations. In management's opinion and based on prior experience most of the Group's earnings are generated during the summer (June-August).

Research and development projects

Tallink Grupp AS does not have any substantial on-going research and development projects. The Group is engaged continuously to find various opportunities for expanding the Group's operations, in order to improve the results.

Risks

The Group's business, financial position and operating results could be materially affected by various risks. These risks are not the only ones we face. Additional risks and uncertainties not presently known to us, or that we currently believe are immaterial or unlikely, could also impair our business. The order of presentation of the risk factors below is not intended to be an indication of the probability of their occurrence or of their potential effect on our business.

  • $\rightarrow$ Accidents, disasters
  • Macroeconomic developments $\rightarrow$
  • $\rightarrow$ Changes in laws and regulations
  • $\rightarrow$ Relations with trade unions
  • $\rightarrow$ Increase in the fuel prices and interest rates
  • $\rightarrow$ Market and customer behaviour

MANAGEMENT BOARD'S CONFIRMATION

We confirm that to the best of our knowledge, the management report of Tallink Grupp AS for the first quarter of 2018 presents a true and fair view of the Group's development, results and financial position and includes an overview of the main risks and uncertainties.

Paavo Nõgene Chairman of the Management Board

Andres Hunt Member of the Management Board

Janek Stalmeister Member of the Management Board

Lembit Kitter Member of the Management Board

Tallinn, 2018-05-18

UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

Consolidated statement of profit or loss and other comprehensive income

Unaudited, in thousands of EUR O1 2018 O1 2017
Revenue (Note 3) 184 155 191548
Cost of sales $-170+48$ $-176678$
Gross profit 13707 14 870
Sales and marketing expenses $-16313$ $-17780$
Administrative expenses $-12728$ $-12610$
Other operating income 113 123
Other operating expenses $-27$ $-135$
Result from operating activities $-15248$ $-15532$
Finance income (Note 4) 3078 2 4 9 1
Finance costs (Note 4) $-7373$ $-7273$
Loss before income tax $-19543$ $-2031+$
Income tax $-23$ $-14$
Net loss for the period $-19566$ $-20328$
Other comprehensive income 411 $\mathbf 0$
Exchange differences on translating foreign operations $-68$ $-142$
Other comprehensive income/expense for the period 343 $-142$
Total comprehensive expense for the period $-19223$ $-20$ 470
Earnings per share (in EUR per share, Note 5) $-0.029$ $-0.030$

Consolidated statement of financial position

Unaudited, in thousands of EUR 31.03.2018 31.12.2017
ASSETS
Cash and cash equivalents 70 129 88 911
Trade and other receivables 42 630 46 466
Prepayments 15 261 5395
Prepaid income tax 44 40
Inventories 37499 40 675
Current assets 165 563 181 487
Investments in equity-accounted investees 403 403
Other financial assets 338 344
Deferred income tax assets 18718 18722
Investment property 300 300
Property, plant and equipment (Note 7) 1 298 412 1308 441
Intangible assets (Note 8) 47885 48 900
Non-current assets 1366056 1377110
TOTAL ASSETS 1531619 1558 597
LIABILITIES AND EQUITY
Interest-bearing loans and borrowings (Note 9) 164 282 159 938
Trade and other payables (Note 13) 93 472 95 548
Derivatives (Note 6) 31 3 21 29 710
Payables to owners 1 3 3
Income tax liability 0 34
Deferred income 38727 31429
Current liabilities 327805 316 662
Interest-bearing loans and borrowings (Note 9) 386742 400 968
Derivatives (Note 6) 0 4688
Other liabilities 16 0
Non-current liabilities 386758 405 656
Total liabilities 714 563 722 318
Share capital (Note 10) 361736 361736
Share premium 639 639
Reserves 68 367 68 946
Retained earnings 386 314 404 958
Equity attributable to equity holders of the Parent 817056 836 279
Total equity 817056 836 279
TOTAL LIABILITIES AND EQUITY 1531619 1558597

1 Payments related to reduction of share capital.

Consolidated statement of cash flows

Unaudited, in thousands of EUR Q1 2018 Q1 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the period $-19566$ $-20328$
Adjustments 24 403 25 624
Changes in:
Receivables and prepayments related to operating activities $-6025$ $-9831$
Inventories 3 177 $-6003$
Liabilities related to operating activities 6 3 5 6 7671
Changes in assets and liabilities 3508 $-8163$
Cash generated from operating activities 8 3 4 5 $-2867$
Income tax paid $-52$ -18
NET CASH FROM/USED IN OPERATING ACTIVITIES 8 2 9 3 $-2885$
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant, equipment and intangible assets (Notes 7, 8, 9) $-8365$ $-2042$
Proceeds from disposals of property, plant, equipment 26 25
Interest received 1 1
NET CASH USED IN INVESTING ACTIVITIES $-8338$ $-20 + 186$
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from loans received (Note 9) 0 184 000
Repayment of loans received (Note 9) $-14500$ $-10024$
Change in overdraft (Note 9) 2 3 3 1 32 371
Payments for settlement of derivatives $-837$ $-905$
Payment of finance lease liabilities (Note 9) $-25$ -26
Interest paid $-5706$ $-4728$
Payment of transaction costs related to loans 0 $-164$
NET CASH USED IN/FROM FINANCING ACTIVITIES $-18737$ 200 524
TOTAL NET CASH FLOW $-18782$ $-6547$
Cash and cash equivalents at the beginning of period 88 911 78 773
Decrease in cash and cash equivalents $-18782$ $-6547$
Cash and cash equivalents at the end of period 70 129 72 2 2 6

Consolidated statement of changes in equity

Unaudited, in thousands of EUR Share capital Share
premium
Translation
reserve
Ships re-
valuation
reserve
Mandatory
legal reserve
Retained
earnings
Equity
attributable to
equity holders
of the Parent
Total equity
As at 31 December 2017 361736 639 $\overline{c}$ 43599 25 345 404 958 836 279 836 279
Net loss for the period (Note 5) 0 0 0 0 0 $-19566$ $-19566$ $-19566$
Other comprehensive income 0 0 $-68$ 0 0 411 343 $3 - 3$
Total comprehensive expense for the period 0 $\mathbf 0$ $-68$ 0 O $-19155$ $-19223$ $-19223$
Transactions with owners of the Company
Transfer from revaluation reserve 0 0 0 $-511$ 0 511 0 0
Transactions with owners of the Company, 0 0 0 $-511$ 0 511 0 0
recognised directly in equity
As at 31 March 2018 361736 639 $-66$ 43 088 25 345 386 314 817056 817056
As at 31 December 2016 361736 639 $-11$ 45 646 23 139 378 717 809 866 809 866
Net loss for the period (Note 5) O 0 O 0 0 $-20328$ $-20328$ $-20328$
Total other comprehensive expense 0 0 $-142$ 0 0 $\Omega$ $-142$ $-142$
Total comprehensive expense for the period O $\Omega$ $-142$ 0 0 $-20328$ $-20$ 470 $-20$ 470
As at 31 March 2017 361736 639 $-153$ 45 646 23 139 358 389 789 396 789 396

NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

Note 1 Corporate information

The consolidated interim financial statements of Tallink Grupp AS (the "Parent") and its subsidiaries (together referred to as the "Group") for the first quarter of 2018 were authorised for issue by the Management Board on 18 May 2018.

Tallink Grupp AS is a public limited company incorporated and domiciled in Estonia, with a registered office at Sadama 5/7, Tallinn. Tallink Grupp AS shares have been publicly traded on the Tallinn Stock Exchange since 9 December 2005.

The principal activities of the Group are related to marine transportation in the Baltic Sea (passenger and cargo transportation). As at 31 March 2018, the Group employed 7 379 people (7 291 as at 31 March 2017).

Note 2 Basis of preparation

These interim consolidated financial statements of Tallink Grupp AS have been prepared in a condensed form in accordance with International Accounting Standard (IAS) 34 "Interim Financial Reporting".

These interim consolidated financial statements have been prepared using the same accounting policies and measurement bases that were applied in the preparation of the consolidated financial statements of Tallink Grupp AS for the financial year ended on 31 December 2017. The Group prepares its consolidated annual financial statements in accordance with IFRS as adopted by the EU. The Group adopted IFRS 15 "Revenue from Contracts with Customers" and IFRS 9 "Financial Instruments" from 1 January 2018.

The interim consolidated financial statements are presented in thousand euros (EUR).

Note 3 Segment information

The Group's operations are organized and managed separately according to the nature of the different markets. Different routes represent different business segments.

The following tables present the Group's revenue and profit by reportable segments for the reporting and the comparative period.

Geographical segments - by the location of assets

Estonia-Finland Estonia-Sweden Latvia-Sweden Finland-Sweden Intersegment
For the period 1 January - 31 March, in thousands of EUR route route route route Other elimination Total
2018
Sales to external customers 72 289 24 465 13 114 62734 11 553 0 184 155
Intersegment sales 0 0 0 0 1593 $-1593$ $\Omega$
Revenue 72 289 24 465 13 114 62734 13 146 $-1593$ 184 155
Segment result 8 6 2 8 $-1776$ $-4141$ $-5485$ 168 0 $-2606$
Unallocated expenses $-12642$
Net financial items (Note 4) $-4295$
Loss before income tax $-19543$
Estonia-Finland Estonia-Sweden Latvia-Sweden Finland-Sweden Intersegment
For the period 1 January - 31 March, in thousands of EUR route route route route Other elimination Total
2017
Sales to external customers 72 971 23 0 37 10 571 69 071 15898 0 191 548
Intersegment sales 0 0 0 0 l 882 $-1882$ 0
Revenue 72 971 23 0 37 10 571 69 071 17780 $-1882$ 191 548
Segment result 8061 $-1578$ $-4709$ $-5994$ 1310 0 $-2910$
Unallocated expenses $-12622$
Net financial items (Note 4) $-4782$
Loss before income tax $-20.314$

Revenue by service

In thousands of EUR O1 2018 O1 2017
Restaurant and shop sales on-board and onshore 105 064 107808
Ticket sales 40 222 42 054
Sales of cargo transport 29 161 28 2 25
Sales of accommodation 3 3 2 1 3 3 3 0
Income from charter of vessels 1980 4770
Other 4407 5360
Total revenue of the Group 184 155 191548

Note 4 Financial items

In thousands of EUR Q1 2018 O1 2017
Net foreign exchange gain O 1029
Income on foreign exchange derivatives 2092 0
Interest income on financial assets not measured at fair value through profit or loss O
Income on interest rate swaps 985 1461
Income from other financial assets 0
Total finance income 3078 2 4 9 1
Net foreign exchange loss $-1646$ $\Omega$
Expenses on foreign exchange derivatives $-905$
Interest expense on financial liabilities measured at amortised cost -4890 $-5862$
Expenses on interest rate swaps $-837$ -506
Total finance costs -7 373 $-7273$
Net finance costs $-4295$ -4782

Note 5 Earnings per share

Earnings per share (EPS) are calculated by dividing the net loss for the period attributable to ordinary shareholders of the Parent by the weighted average number of ordinary shares outstanding during the period.

In thousands O1 2018 O1 2017
Shares issued 669882 669882
Shares outstanding 669882 669882
In thousands of EUR O1 2018 O1 2017
Weighted average number of ordinary shares outstanding (in thousands) 669882 669882
Net loss attributable to equity holders of the Parent $-19566$ $-20.328$
EPS (EUR per share) $-0.029$ $-0.030$

Note 6 Derivative instruments

V TALLINK

The Group uses interest rate swaps to manage its exposure to movements in interest rates. Where the effectiveness of the hedge relationship in a cash flow hedge is demonstrated, changes in the fair value are included in the hedging reserve in equity and released to match actual payments on the hedged item. Changes in the fair value of derivatives which do not qualify for hedge accounting under IFRS 9 are recognised directly in profit or loss.

As at 31 March 2018, Tallink Grupp AS had one interest rate derivative contract with a notional amount of EUR 100 000 thousand with maturity in 2019 and two cross-currency derivative contracts with a total notional amount of EUR 120 000 thousand with maturities in 2018. As at 31 March 2018, the fair value of the interest rate derivatives was EUR -3 703 thousand and the fair value of the crosscurrency derivatives was EUR -27 618 thousand.

In thousands of EUR Land and
buildings
Ships Plant and
equipment
Assets
under
construction
Total
Book value as at 31 December 2017 2 3 0 8 1268 604 32 958 4571 1308 441
Additions 0 $-1632$ 2979 6 680 8027
Reclassification O 5949 1952 $-7901$ $\Omega$
Disposals 0 O $-13$ O $-13$
Depreciation for the period $-131$ $-15505$ $-2407$ O $-18043$
Book value as at 31 March 2018 2 177 1 257 416 35 469 3 3 5 0 1 298 412
As at 31 March 2018
Gross carrying amount 8 1 6 1 1632196 63 488 3 3 5 0 1707195
Accumulated depreciation $-5984$ $-374780$ $-28019$ O $-408783$
Book value as at 31 December 2016 2525 1230 437 23 063 48 872 1304897
Additions 0 190 048 3 3 0 3 9 3 5 3 202 704
Reclassification 0 46 341 0 $-463+1$ $\Omega$
Disposals O 0 -58 0 -58
Depreciation for the period $-134$ $-17 + 20$ $-1716$ O $-19270$
Book value as at 31 March 2017 2 3 9 1 1449406 24 592 11884 1488273
As at 31 March 2017
Gross carrying amount 10 630 1813720 53 153 11884 1889387
Accumulated depreciation $-8239$ $-364314$ $-28561$ $\Omega$ $-401114$

Note 7 Property, plant and equipment

Note 8 Intangible assets

In thousands of EUR Goodwill Trademark Other Assets under
construction
Total
Book value as at 31 December 2017 11066 24754 9166 3 9 1 4 48 900
Additions 0 0 375 0 375
Reclassification 0 0 1151 $-1151$ $\Omega$
Amortisation for the period 0 $-729$ $-661$ 0 $-1390$
Book value as at 31 March 2018 11066 24 0 25 10 0 31 2763 47885
As at 31 March 2018
Cost 11066 58 288 27830 2763 99 947
Accumulated amortisation $\mathbf 0$ $-34263$ $-17799$ 0 $-52062$
Book value as at 31 December 2016 11066 27 670 9 3 5 8 2033 50 127
Additions 0 0 1508 0 1508
Amortisation for the period 0 $-729$ $-786$ 0 $-1515$
Book value as at 31 March 2017 11066 26 941 10 080 2033 50 120
As at 31 March 2017
Cost 11066 58 288 32 015 2033 103 402
Accumulated amortisation 0 $-313+7$ $-21935$ 0 $-53282$

Note 9 Interest-bearing loans and borrowings

In thousands of EUR 31.12.17 Exchange
Addition Repayments differences
Other
changes 1
31.03.18
Finance leases 287 37 $-25$ $-12$ $\Omega$ 287
Unsecured bonds 91 288 $\Omega$ O 1957 55 93 300
Overdrafts 0 2 3 3 1 0 0 0 2 3 3 1
Long-term bank loans 469 331 O $-14500$ 0 275 455 106
Total borrowings 560 906 2 3 6 8 $-14525$ 1945 330 551024
Current portion 159 938 164 282
Non-current portion 400 968 386742
Total borrowings 560 906 551024

1 Other changes in bonds and bank loans are related to the capitalisation and amortisation of transaction costs. Other changes in finance lease liabilities are related to the termination of lease agreements.

Bonds are nominated in NOK.

Bank overdrafts are secured with commercial pledges (in the total amount of EUR 20 204 thousand) and ship mortgages.

Tallink Grupp AS has given guarantees to Nordea Bank Plc and Danske Bank A/S for loans of EUR 217 542 thousand granted to its ship-owning subsidiaries. Ship-owning subsidiaries have given guarantees to Nordea Bank Finland Plc for a loan of EUR 237 564 thousand granted to Tallink Grupp AS. The primary securities for these loans are pledges of the shares in the ship-owning subsidiaries and mortgages on the ships belonging to the aforementioned subsidiaries.

Note 10 Share capital

According to the articles of association of the Parent effective as from 31 December 2016, the maximum number of common shares is 2 400 000 000. Each share grants one vote at the shareholders' general meeting. Shares acquired by the transfer of ownership are eligible for participating in and voting at a general meeting only if the ownership change has been recorded in the Estonian Central Registry of Securities by the time the list of shareholders entitled to participate in the general meeting is determined.

Tallink Grupp AS has 669 882 040 registered shares without nominal value and the notional value of each share is EUR 0.54.

Note 11 Dividends

Since the year 2016, the Management Board's long-term goal has been to distribute at least 50% of net profit as dividends or capital repayments, taking into account the Group's financial position. The management has estimated that in the coming years the distribution per share will be at least EUR 0.02. To the annual general meeting of 2018 the Management Board will propose a dividend of EUR 0.03 per share from the net profit for 2017.

In May 2018, the Management Board of Tallink Grupp AS decided to raise the minimum dividend rate by 50% to EUR 0.03 per share. The management board of Tallink Grupp AS states that the company is working to ensure that Tallink Grupp AS is a stable dividend payer and that the dividend paid to investors will increase over time.

Note 12 Related party disclosures

The Group has entered into the following transactions with related parties and has the following balances with them.

For the period ended 31 March 2018, in
thousands of EUR
Sales to related
parties
related parties Purchases from Receivables from
related parties
Payables to
related parties
Companies controlled by the Key Management
Personnel
176 6 164 39 502
Associated companies 51 16
Total 176 6.215 41 518
For the period ended 31 March 2017, in
thousands of EUR
Sales to related
parties
related parties Purchases from Receivables from
related parties
Payables to
related parties
Companies controlled by the Key Management
Personnel
76 6.214 12 3985
Associated companies 35 16
Total 76 6249 12 4001

STATEMENT BY THE MANAGEMENT BOARD

Hereby we acknowledge our responsibility for the Tallink Grupp AS Unaudited Condensed Consolidated Interim Financial Statements for the first quarter of 2018 and confirm that these financial statements have been prepared in accordance with IAS 34 and give a true and fair view of the Group's financial position, financial performance and cash flows.

Tallink Grupp AS and its subsidiaries are able to continue as going concerns for a period of at least one year after the date of approval of these interim financial statements.

Paavo Nõgene

Chairman of the Management Board

Andres Hunt Member of the Management Board

Janek Stalmeister Member of the Management Board

Lembit Kitter Member of the Management Board

Tallinn, 18 May 2018

CONTACT INFORMATION

Commercial Registry no. 10238429
Address Sadama 5/7
10111, Tallinn
Republic of Estonia
Phone +372 6 409 800
Fax +372 6 409 810
Website www.tallink.com
Main activity maritime transport
(passenger & cargo transport)

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