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Tod'S

Earnings Release Aug 7, 2019

4151_rns_2019-08-07_7f5c31ae-c767-4411-87f0-b428294f0309.pdf

Earnings Release

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Milan – August 7th, 2019

TOD'S S.p.A. – Group's sales totaled 454.6 million Euros in the first half of 2019. Retail revenues (70% of the total): +6.5%; Roger Vivier grew by 11.6%

The Board of Directors approved Tod's Group 2019 Half-Year Report

Group's sales: 454.6 million Euros, -4.7% from H1 2018

In compliance with the IFRS 16 accounting principles, the key financial figures are:

EBITDA: 80.4 million Euros 1 , equal to 17.7% of sales EBIT: 5.8 million Euros Group's Net Income: -6.0 million Euros

Net Financial Position: 509.3 million Euros

The Board of Directors of Tod's S.p.A., the Italian company listed on the Milan Stock Exchange and holding of the luxury goods group of the same name operating in luxury and quality shoes, accessories and apparel with the Tod's, Hogan, Fay and Roger Vivier brands, today approved the Group's report for the first half of 2019 (January 1st – June 30th, 2019).

Message of the Group's Chairman and CEO

Diego Della Valle, Chairman and CEO of the Group, commented as follows:

"Half-year results reflect the temporary effect of higher than expected investments we have decided to do to support our Brands visibility, in a fiercely competitive landscape, where the leading global Brands are increasingly prioritizing leather goods and, even more, footwear.

Our products represent at the highest level the world of both high quality and Italian style, and this is why our loyal customers follow us and are fond of our brands. The real challenge for us is now to become even more attractive for the young customers who live in the new markets, which are currently the major spenders on fashion and luxury goods.

To do this quickly, we need to increase our investments to be more attractive and visible. This will bring us the turnover that we need to have an adequate and more than satisfactory profitability. Currently, our Group is properly structured and

1 With the introduction of the new IFRS 16 accounting principle, as of January 1, 2019 leasing contracts are accounted differently from the past, with significant impacts on EBITDA, EBIT, Net Invested Capital, Net Financial Position and Operating Cash Flow. Therefore, in order to make data as of June 30th, 2019 comparable with the data of the previous periods, in this press release also the "adjusted" values of the above mentioned results are presented.

led by a strong management team. Tod's Factory's operating model is delivering on its promises and moving in the right direction. E-commerce is growing very well and we are getting encouraging results from our retail network. Therefore we strongly believe that now is the time to invest without hesitation to get the necessary turnover, which is certainly achievable. Any short term margin sacrifice is to favor the medium term profitability and capitalization of both the Group and its Brands.

My Family and I are strongly confident in the effectiveness of our strategy and we will continue to be buyers of Tod's shares, as we were in the past.."

Comments to the Group's sales

In the first half of 2019, consolidated sales were 454.6 million Euros, down 4.7% from H1 2018.

In the current year, currency fluctuations gave a positive contribution, particularly to the Tod's and Roger Vivier brands, which have the greatest presence abroad. At constant exchange rates, meaning by using the average exchange rates of the first six months of 2018, including the related effects of hedging contracts, sales would have been 449.8 million Euros.

As usual, we remind that analyzing quarterly figures is not fully meaningful, due to the discrepancies in the flow of industrial revenues on a monthly basis. Furthermore, in the current year, the comparison by distribution channel is influenced by the acquisition of Italiantouch (starting from October 1st , 2018, the relative portion of ecommerce revenues is accounted for in retail revenues, and no longer in the wholesale channel).

Breakdown of consolidated sales by brand

(million Euros)

H1 2019 % change
reported rates constant rates H1 2018 reported rates constant rates FY 2018
Tod's 231.2 228.1 256.2 - 9.7% -11.0% 498.7
Roger Vivier 101.0 99.5 90.4 +11.6% +10.1% 173.5
Hogan 100.5 100.3 105.2 - 4.5% - 4.7% 206.1
Fay 21.5 21.5 24.7 -12.8% -12.9% 61.3
Other 0.4 0.4 0.4 n.m. n.m. 0.9
TOTAL 454.6 449.8 476.9 -4.7% -5.7% 940.5

Tod's sales totaled 231.2 million Euros in the first half of 2019; the results of the retail channel are positive.

Revenues of Roger Vivier totaled 101 million Euros, up 11.6% from H1 2018. All the regions posted positive results, with the exception of the US.

Hogan sales were 100.5 million Euros; the decrease is mainly due to the weakness of the Italian market. The brand registered positive results abroad, and a double-digit growth in China.

Finally, sales of Fay were 21.5 million Euros; the decrease, as compared to H1 2018, is entirely due to the weakness of the wholesale channel.

Breakdown of consolidated sales by product category

(million Euros)

H1 2019 % change FY 2018
reported rates H1 2018
constant rates
reported rates constant rates constant
rates
Shoes 367.8 364.1 383.7 -4.2% -5.1% 743.7
Leather goods
and accessories
62.3 61.2 65.5 -4.9% -6.6% 128.6
Apparel 24.1 24.1 27.3 -11.7% -11.8% 67.3
Other 0.4 0.4 0.4 n.m. n.m. 0.9
TOTAL 454.6 449.8 476.9 -4.7% -5.7% 940.5

Revenues from shoes were 367.8 million Euros in the first half of 2019; the decrease, as compared to the same period of 2018, is mainly due to the wholesale channel.

Sales of leather goods and accessories totaled 62.3 million Euros. The improvement registered in the second quarter confirms the strong results of the new families of the Tod's brand.

Finally, sales of apparel were 24.1 million Euros; the performance broadly reflects the trend registered by the Fay brand.

Breakdown of consolidated sales by region

(million Euros)

H1 2019 % change FY 2018
reported rates constant rates H1 2018 reported rates constant rates constant
rates
Italy 125.2 125.2 138.4 -9.6% -9.6% 282.2
Europe
(excl. Italy)
115.3 115.2 124.9 -7.7% -7.8% 243.9
Americas (*) 34.0 32.5 36.5 -7.0% -11.2% 73.0
Greater
China (**)
111.6 109.7 109.1 +2.3% +0.6% 210.3
Rest of
World
68.5 67.2 68.0 +0.8% -1.1% 131.1
TOTAL 454.6 449.8 476.9 -4.7% -5.7% 940.5

(*) This line includes the whole American continent (Northern and Southern America).

(**) This line includes: mainland China, Hong Kong, Macao and Taiwan.

In the first half of 2019, domestic sales were 125.2 million Euros; the decrease, compared to the same period of 2018, is entirely due to the weakness of the wholesale channel, while the results in the retail channel are positive.

In the rest of Europe, the Group's revenues totaled 115.3 million Euros; also in this region, the performances are divergent in the two distribution channels.

In the Americas sales amounted to 34 million Euros, down 7% from H1 2018. As already commented by other industry players, in the last few months the market experienced a significant slowdown in demand, even on local customers.

The Group's sales in Greater China totaled 111.6 million Euros, up 2.3% from H1 2018. Positive results in mainland China, which represents more than 60% of this region, with an acceleration of the growth in the second quarter, despite the price cuts made in April to reflect the reduction in duties. On the contrary, the performance in Hong Kong worsened, due to the known political tensions.

Finally, in the area "Rest of the World" the Group's revenues were 68.5 million Euros, slightly higher than H1 2018. The DOS channel grew, with particularly strong results in Japan and in Korea.

Breakdown of consolidated sales by distribution channel

(million Euros)

H1 2019 % change FY 2018
reported rates constant rates H1 2018 reported rates constant rates constant
rates
Retail
(DOS+online)
319.2 315.1 299.7 +6.5% +5.1% 607.8
Third parties
(Franchised
stores +
Independent
retailers)
135.4 134.7 177.2 -23.6% -24.0% 332.7
TOTAL 454.6 449.8 476.9 -4.7% -5.7% 940.5

In the first half of 2019, retail revenues totalled 319.2 million Euros and represent approx. 70% of the Group's turnover. The 6.5% growth, as compared to the same period of 2018, was driven by the sound double-digit growth of e-commerce (included in the retail channel starting from October 1st, 2018 with the acquisition of Italiantouch). The contribution of the new openings is also positive, while the organic growth figure remains negative.

The Same Store Sales Growth (SSSG) rate, calculated at constant exchange rates as the worldwide average of sales growth rates registered by the DOS network, is -4.5% in the first half of the year (from January 1st to June 30th, 2019). At reported rates, the value is more than 100 bps higher.

As of June 30th, 2019 the Group's distribution network was composed by 288 DOS and 114 franchised stores, compared to 285 DOS and 122 franchised stores as of June 30th, 2018.

Revenues to third parties totaled 135.4 million Euros; net of the impact of the acquisition of Italiantouch and the conversion into DOS of the Australian franchised stores, the weakness of the channel remains, especially in the domestic and European markets.

Comments on the Profit & Loss key figures

In the first half of 2019, the Group's EBITDA, calculated in compliance with the new IFRS 16 accounting principle, was 80.4 million Euros, with a 17.7% margin on sales. Net of the above mentioned IFRS 16, H1 2019 EBITDA adjusted was 30.2 million Euros, equal to 6.7% of sales. Despite the approx. 100 bps improvement of the industrial margin, as compared with the figure of H1 2018, the operating result was strongly affected by the significant increase in operating costs, necessary to preserve the positioning of the brands in a very competitive environment, and in the costs for the development of the distribution network, which are necessary to pursue the Group's business strategy. In particular, the following lines increased significantly: cost for services (26.8% of sales in H1 2019, compared to 24.5% of H1 2018), mainly due to communication and external productions costs; labour costs (23.6% of sales in H1 2019, compared to 20.9% of H1 2018), mainly related to the increase in the Group's2 workforce, in particular to expand the direct retail network and to strengthen the Corporate teams, also by the hiring of new Managers with many years of experience in the industry, and costs for the use of third parties assets (17.2% of sales in H1 2019, compared to 14.6% in H1 2018).

In the first half of 2019, the Group's EBIT was 5.8 million Euros, with a 1.3% margin on sales; the incidence on sales of depreciation, amortisation and provisions slightly increased, net of the depreciation for rights of use assets (equal to 51.1 million Euros).

At constant exchange rates, EBITDA and EBIT would have been, respectively, 79 million Euros (with a 17.6% margin on sales) and 6.1 million Euros (1.4% margin on sales).

The Group's profit before taxes registered a negative balance of 6 million Euros. Net of taxes for the period and of minority interests, the Group's net income registered a negative balance of 6 million Euros, which compares to a positive result of 33.2 million Euros in H1 2018.

Comments on the Balance Sheet and Cash Flow key figures

In the first six months of 2019, the Group invested 22.4 million Euros in tangible and intangible fixed assets, compared to 20.1 million Euros in H1 2018. As usual, the majority of these investments were devoted to the widening and update of the DOS network; as an example, we mention the opening of the new Tod's flagship store in Milan, Via Montenapoleone. The rest of the investments are, as usual, referred to the continuous renewal at industrial and corporate level.

2 4,809 employees as of June 30th, 2019, compared to 4,725 as of June 30th , 2018.

The net operating working capital totalled 338.3 million Euros as of June 30th, 2019, higher than the figure as of June 2018, mainly due to higher inventories of the winter collections, linked to the more favorable trend in production processes.

As of June 30th, 2019, the Group's net financial position adjusted shows a negative balance of 92.4 million Euros, higher than the 50.2 million Euros balance as of June 2018, due to the temporary financing of the working capital and to the investments made in operational activities necessary for the implementation of business strategies. Including the IFRS 16 impact, the Group's Net Financial Position was 509.3 million Euros.

As of June 30th, 2019, consolidated shareholders' equity was 1,027.8 million Euros, compared to the 1,072.3 million balance as of June 2018.

Merger resolution for incorporation of the wholly owned subsidiary Holpaf B.V.

Today the Board of Directors also approved, pursuant to article 2505, paragraph 2, of the Italian Civil Code and article 24 of the Company's by-laws, the cross-border merger by incorporation into Tod's S.p.A. of the wholly owned subsidiary Holpaf B.V., owner of the Omotesando building in Tokyo, object, as known, of a sale contract. For details and, in particular, for the economic and financial effects of the sale, please refer to the press releases issued on March 11th and May 9th, 2019.

The merger deed will be stipulated after the expiration of the period prescribed by Article 2503 of the Italian Civil Code and will be published in accordance with the terms and conditions of law.

The documentation relating to the merger - which will not have any effect on the shareholding of the Company is made available to the public at the registered office as well as on the website at www.todsgroup.com and in the authorized storage service device at .

The minutes of the merger resolution will be made available to the public in accordance with the terms and conditions of the applicable laws and regulations.

The aforementioned merger is exempt from the application of the Procedure on related parties transactions adopted by Tod's S.p.A., pursuant to art. 9.1 letter e), as implemented by the issuer with its own subsidiary in which there are no significant interests of other related parties of the issuer.

Approval of the merger plan for incorporation of the wholly owned subsidiary Italiantouch S.r.l.

Today the Board of Directors also approved the common merger plan for incorporation into Tod's S.p.A. of the wholly owned subsidiary Italiantouch S.r.l. (the "Transaction"), an e-commerce company, which from the end of 2012, through its technological platform, sells online the products under the four brands of Tod's Group; for details please refer to the press release issued on August 3rd, 2018.

The aforementioned merger - carried out with a wholly owned subsidiary - will be resolved, as regards Tod's S.p.A., by its Board of Directors pursuant to art. 2505, paragraph 2, of the Italian Civil Code and article 24 of the Bylaws, without prejudice to the faculty pursuant to art. 2505, paragraph 3, of the Italian Civil Code.

The Company will make available to the public the documentation and the prescribed information in compliance with the terms and the procedures established by the legislation, even regulatory, in force.

The Transaction aims to internalize inside Tod's Group the long digital experience of Italiantouch in the ecommerce field and, therefore, represents an important opportunity to accelerate the sales growth of this channel, thanks to the direct management of the related activities, in close coordination with the communication and customer relationship management ("CRM") functions of the Group.

The merger will have no impact on the composition of the shareholding of Tod's S.p.A., as Italiantouch S.r.l. is wholly owned by the merging company Tod's S.p.A. and therefore it will not involve any increase in the share capital of the incorporating company, nor determination of any exchange ratio or cash compensation of any kind. Once the merger has been approved by the competent bodies of both the companies participating, it will not be subject to approval by any other bodies and will be effective vis-à-vis third parties upon the registration of the merger deed in the Companies Register of the Marche or the subsequent date established in the deed of merger, the stipulation of which is reasonably expected by next December.

Without prejudice to the above, the Transaction is not subject to any conditions, suspensive or resolutive.

The Transaction represents a "related parties transaction", pursuant to Consob Regulation 17221/2010, as subsequently amended (the "OPC Regulation") and the Procedure on related parties transactions adopted by Tod's S.p.A. (the "OPC Procedure"), since Italiantouch S.r.l. is a company (entirely) controlled by the issuer Tod's S.p.A.

The Transaction, of lesser importance based on the thresholds identified by the OPC Regulation, is however exempt from the application of the OPC Procedure, pursuant to art. 9.1 letter e), as implemented by the issuer with its own subsidiary in which there are no significant interests of other related parties of the issuer.

It is specified that, pursuant to art. 3 of Consob Resolution no. 18079 of January 20th, 2012, the Company adopts the waiver provided by article 70, paragraph 8, and 71, paragraph 1-bis, of Consob Regulation n. 11971/99 (and subsequent amendments and additions) in regard to the documents made available to the public at the registered office and concerning mergers, demergers, capital increases, acquisitions and sales transactions.

The figures commented in this press release have not been audited yet.

The Financial Report for the first half of 2019 will be released according to the law provisions.

The manager responsible for preparing the company's financial reports, Mr. Rodolfo Ubaldi, declares, pursuant to article 154 bis, paragraph 2, of Legislative Decree n. 58/98 (the "Unified Financial Act"), that the accounting information contained in this press release corresponds to the document results, books and accounting records.

Should you need explanations, please contact: Investor Relations Office - tel. +39 02 77 22 51 e-mail: [email protected] Corporate website: www.todsgroup.com

THE FOLLOWING PAGES CONTAIN THE CONSOLIDATED FINANCIAL STATEMENTS

ATTACHEMENTS

TOD'S Group

Consolidated Income Statement

Unaudited data

euro 000's
H1 19 H1 18 FY 18
Revenue
Sales revenue 454,606 476,949 940,499
Other income 4,032 4,392 10,850
Total revenue and income 458,638 481,340 951,349
Operating Costs
Change in inventories of work in progress and finished goods 19,816 32,116 47,033
Cost of raw materials, supplies and materials for consumption (123,220) (142,853) (272,656)
Costs for services (121,643) (117,024) (234,680)
Costs of use of third party assets (27,993) (69,695) (142,141)
Personnel costs (107,450) (99,666) (198,368)
Other operating charges (17,741) (15,637) (32,201)
Total operating costs (378,230) (412,757) (833,014)
EBITDA 80,408 68,584 118,335
Amortisation, depreciation and write-downs
Amortisation of intangible assets (4,597) (4,244) (9,073)
Depreciation of tangible assets (17,527) (16,875) (34,001)
Depreciation of right of use assets (51,066)
Other adjustment (1,402)
Total amortisation, depreciation and write-downs (73,190) (21,119) (44,475)
Provisions (1,395) (790) (2,100)
EBIT 5,823 46,675 71,760
Financial income and expenses
Financial income 10,537 7,352 21,818
Financial expenses (22,334) (10,643) (27,827)
Total financial income (expenses) (11,797) (3,290) (6,009)
Income (losses) from equity investments (4)
Profit before taxes (5,974) 43,380 65,751
Income taxes (52) (10,182) (19,293)
Profit/(loss) for the period (6,026) 33,198 46,458
Non-controlling interests 297 455 688
Profit/(loss) of the Group (5,729) 33,653 47,146
EPS in (euro) (0.17) 1.02 1.42
EPS diluted in (euro) (0.17) 1.02 1.42
euro 000's
Reconciliation of main economic indicators H1 2019 %
EBITDA (a) 80,408 17.7
IFRS 16 rents (b) 50,164
Adjusted EBITDA (c) = (a) + (b) 30,244 6.7
Amortiz., deprec. and write-downs (*) (d) (23,520)
Adjusted EBIT (c) + (d) 6,724 1.5

(*) Excluded depreciations of right of use assets

TOD'S Group

Consolidated Statement of Comprehensive Income

Unaudited data

euro 000's
H1 19 H1 18
Profit (loss) for the period (A) (6,026) 33,198
Other comprehensive income that will be reclassified subsequently to profit and loss:
Gain/(Losses) on derivative financial instruments (cash flow hedge) 401 (700)
Gain/(Losses) on currency translation of foreign subsidiaries 1,840 4,305
Gains/(Losses) on net investments in foreign operations (568)
Total other comprehensive income that will be reclassified subsequently to profit and loss (B) 2,240 3,037
Other comprehensive income that will not be reclassified subsequently to profit and loss:
Cumulated actuarial gains/(losses) on defined benefit plans
Total other comprehensive income that will not be reclassified subsequently to profit and loss (C)
Total Comprehensive Income (A) + (B) + (C) (3,786) 36,234
Of which:
Attributable to Shareholders of the Parent company (3,489) 36,689
Attributable to non-controlling interests (297) (455)

TOD'S Group

Consolidated Statement of Financial Position

Unaudited data

euro 000's
06.30.19 12.31.18 06.30.18
Non current assets
Right of use assets
Right of use assets 434,086
Total Right of use assets 434,086
Intangible fixed assets
Assets with indefinite useful life 566,642 565,934 565,934
Key money 13,510 13,494
Other intangible assets 23,893 25,264 22,858
Total Intangible fixed assets 590,535 604,708 602,285
Tangible fixed assets
Buildings and land 56,042 112,587 111,411
Plant and machinery 11,650 12,169 12,726
Equipment 11,697 11,498 10,808
Leasehold improvement 36,452 33,867 35,091
Others 33,477 33,769 32,296
Total Tangible fixed assets 149,317 203,890 202,332
Other assets
Investment properties 17 18 20
Equity investments
Deferred tax assets 63,399 56,151 56,969
Others 20,532 19,598 18,501
Total other assets 83,947 75,767 75,489
Total non current assets 1,257,885 884,364 880,107
Current assets
Inventories 385,653 362,168 350,928
Trade receivables 98,078 101,222 106,940
Tax receivables 7,791 11,577 12,158
Derivative financial instruments 2,178 1,998 1,789
Others 63,583 64,326 51,859
Cash and cash equivalents 188,546 191,268 238,781
Total current assets 745,828 732,559 762,455
Non-current assets held for sale 57,172
Total assets 2,060,885 1,616,923 1,642,562
To be continued

TOD'S Group

Consolidated Statement of Financial Position

Unaudited data

euro 000's
(continuing) 06.30.19 12.31.18 06.30.18
Equity
Share capital 66,187 66,187 66,187
Capital reserves 416,588 416,588 416,588
Hedging and translation reserves 13,589 11,348 9,396
Retained earnings 537,946 523,882 546,130
Profit/(loss) attributable to the Group (5,729) 47,146 33,653
Total Equity attributable to the Group 1,028,580 1,065,151 1,071,954
Non-controlling interest
Share capital and reserves (452) 236 880
Profit/(loss) attributable to non-controlling interests (297) (688) (455)
Total Equity attributable to non-controlling interests (748) (452) 425
Total Equity 1,027,831 1,064,699 1,072,379
Non-current liabilities
Provisions for risks and charges 10,912 5,476 5,129
Deferred tax liabilities 50,251 47,740 40,893
Employee benefits 15,333 14,189 13,888
Derivative financial instruments 570 672 996
Bank borrowings 128,778 77,804 98,008
Non-current lease liabilities 324,083
Others 13,789 14,569 15,198
Total non-current liabilities 543,716 160,450 174,112
Current liabilities
Trade payables 145,425 148,989 145,566
Tax payables 2,556 5,851 8,626
Derivative financial instruments 2,973 3,170 3,915
Others 91,827 43,850 45,708
Banks 152,199 188,715 191,019
Current lease liabilities 92,786
Provisions for risks and charges 1,571 1,200 1,235
Total current liabilities 489,337 391,774 396,070
Total Equity and liabilities 2,060,885 1,616,923 1,642,562

TOD'S Group

Consolidated Statement of Cash Flows

Unaudited data

euro 000's
Jan. - Jun. 19 Jan. - Jun. 18
Profit/(Loss) for the period (6,026) 33,198
Adjustments to reconcile net profit (loss) to net cash provided by (used in)
operating activities:
Amortizat., deprec., revaluat., and write-downs 74,587 26,769
Other non monetary expenses/(income) 8,583 (6,084)
Income taxes for the period 52 10,182
Changes in operating assets and liabilities:
Trade receivables 3,595 (119)
Other current assets
Inventories (25,332) (43,665)
Tax receivables and tax payables (3,575) (5,516)
Trade payables (3,563) (12,822)
Other assets and liabilities 40,048 3,094
Change in reserve for employee 1,144 731
Cash flows from operating activities 89,513 5,769
Interests (paid)/collected (654) (709)
Interests (paid) on lease liabilities (5,482)
Income taxes (paid)/refunded (722) 834
Net cash flows from operating activities (A) 82,654 5,894
Net investments in intangible and tangible assets (21,858) (19,781)
Reduction (increase) of other non-current assets
Other changes in fixed assets
Cash flows generated (used) in investing activities (B) (21,858) (19,781)
Dividends paid (33,094) (46,331)
Others change in Equity
Repayments of lease liabilities (44,730)
Repayments of financial liabilities (182,003) (24,402)
Proceeds from financial liabilities 195,000 100,000
Cash flows generated (used) in financing (C) (64,826) 29,267
Translation differences (D) (194) 1,268
Cash flows from continuing operations (E)=(A)+(B)+(C)+(D) (4,224) 16,649
Cash flow from assets held for sale (F)
Cash flows generated (used) (G)=(E)+(F) (4,224) 16,649
Net cash and cash equivalents at the beginning of the period 173,344 205,699
Net cash and cash equivalents at the end of the period 169,120 222,348
Change in net cash and cash equivalents (4,224) 16,649
euro 000's
Statement of cash flows H1 2019 H1 2018
Net cash flows from operating activities (a) 82,654 5,894
Repayments of lease liabilities (b) (44,730)
Adjusted net cash flows from operating activities (a) + (b) 37,925 5,894

TOD'S Group

Consolidated Statement of Changes in Equity

Unaudited data

January - June 2019
euro 000's
Share capital Capital
reserves
Hedging and
reserve for
translation
Retained
earnings
Group
interests
Non
controlling
interests
Total
Balances as of 01.01.19 66,187 416,588 11,348 571,027 1,065,150 (452) 1,064,699
Profit & Loss account (5,729) (5,729) (297) (6,026)
Direct in Equity 2,240 2,240 2,240
Total Comprehensive Income 2,240 (5,729) (3,489) (297) (3,786)
Dividend paid (33,094) (33,094) (33,094)
Capital increase
Share based payments
Other 13 13 13
Balances as of 06.30.19 66,187 416,588 13,589 532,217 1,028,580 (748) 1,027,831
January - June 2018
euro 000's
Capital Hedging and
reserve for
Retained Group Non
controlling
Share capital reserves translation earnings interests interests Total
Balances as of 01.01.18 66,187 416,588 6,360 597,137 1,086,272 880 1,087,152
Change accounting standards (IFRS 15) (4,566) (4,566) (4,566)
Balances as of 01.01.18 66,187 416,588 6,360 592,571 1,081,706 880 1,082,586
Profit & Loss account 33,653 33,653 (455) 33,198
Direct in Equity 3,037 3,037 3,037
Total Comprehensive Income 3,037 33,654 36,689 (455) 36,234
Dividend paid (46,331) (46,331) (46,331)
Capital increase
Share based payments
Other (110) (110) (110)
Balances as of 06.30.18 66,187 416,588 9,396 579,783 1,071,954 425 1,072,379

TOD'S Group

Consolidated Net financial position

Unaudited data

Net financial position (euro 000's)
06.30.18 06.30.19 12.31.18 Change
Current financial assets
238,781 Cash and cash equivalents 188,546 191,268 (2,722)
238,781 Cash 188,546 191,268 (2,722)
Current financial liabilities
(16,433) Current account overdrafts (19,426) (17,924) (1,502)
(174,586) Current share of medium-long term financing (132,773) (170,792) 38,019
Passività per leasing correnti (92,786) (92,786)
(191,019) Current financial liabilities (244,984) (188,715) (56,269)
47,762 Current net financial position (56,438) 2,553 (58,991)
Non-current financial liabilities
(98,008) Medium-long term financing (128,778) (77,804) (50,974)
Passività per leasing non correnti (324,083) (324,083)
(98,008) Non-current financial liabilities (452,862) (77,804) (375,057)
(50,247) Net financial position (509,300) (75,252) (434,048)
434,048
Adjusted Net financial position (euro 000's) 06.30.19 12.31.18 Change
Net financial position
(a)
(509,300) (75,252) (434,048)
Passività per leasing correnti (92,786) (92,786)
Passività per leasing non correnti (324,083) (324,083)
Total lease liabilities
(b)
(416,869) (416,869)
Adjusted Net financial position
(a) - (b)
(92,431) (75,252) (17,180)

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