FINANCIAL REPORT Q1 2012

The Group reported operating income of NOK 2,989 
million for the quarter (Q1 2011: NOK 2,952 million). 

Austevoll Fisk group was consolidated during Q1 2011 
and turnover for this company in Q1 2011 was NOK 408 
million. Austevoll Fisk group was merged with Norway 
Pelagic with effect from the third quarter of 2011. 

The increase in turnover for Q1 2012, when compared 
with Q1 2011 and adjusted for Austevoll Fisk group, 
is 17.5%. 

The increase in turnover is attributed to a higher 
sales volume for the quarter, reported by all the 
Group's business segments. However, prices achieved 
for Atlantic salmon, trout and fishmeal were lower 
during the quarter when compared with the same period 
in 2011. The industry spot price for whole superior 
salmon fell by 34.6% when compared with the first 
quarter of 2011.

EBITDA before value adjustment for biomass in Q1 2012 
was NOK 435 million (Q1 2011: NOK 612 million).   
This decline is attributed to the fall in the price 
of Atlantic salmon and trout which emerged during the 
second half of 2011. The business segments involved 
in pelagic fisheries reported an increase in EBITDA 
for the quarter when compared with the same period in 
2011.

EBIT before value adjustment for biomass in Q1 2012 
was NOK 270 million (Q1 2011: NOK 486 million).  
During the quarter, a figure of NOK 50 million was 
booked as other costs and write-downs related to the 
closure of Lerøy Seafood Group's slaughterhouse in 
Kristiansund. The first quarter saw a positive IFRS 
biomass adjustment of NOK 89 million. The 
corresponding IFRS biomass adjustment for Q1 2011 was 
positive at NOK 50 million. EBIT after value 
adjustment for biomass in Q1 2012 was NOK 359 million 
(Q1 2011: NOK 536 million). 

Income from associated companies in Q1 2012 totalled 
NOK 9 million (Q1 2011: NOK 37 million). The decline 
in profit from associated companies in the first 
quarter, when compared with the same period in 2011, 
is due to the lower prices achieved for Atlantic 
salmon and trout for the associated companies within 
this segment.  The largest associated companies are 
Norskott Havbruk AS (owner of the Scotland-based fish 
farming company Scottish Sea Farms Ltd.), Norway 
Pelagic ASA and Brødrene Birkeland AS.

The Group's net interest expenses in Q1 2012 totalled 
NOK 53 million (Q1 2011: NOK 47 million). 

The profit before tax and biomass adjustment for Q1 
2012 is NOK 227 million, compared with a profit 
before tax and biomass adjustment in Q1 2011 of NOK 
472 million. 

The profit before tax for the quarter totalled NOK 
316 million (Q1 2011: NOK 521 million). 

For further information please see attached report 
and presentation.

Questions and comments may be addressed to the 
company's CEO, Arne Møgster, or to the CFO, Britt 
Kathrine Drivenes.

This information is subject of the disclosure 
requirements acc. to §5-12 vphl (Norwegian Securities 
Trading Act)

Austevoll Seafood ASA

 
 
 
 
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FINANCIAL REPORT Q1 2012