A quarter with satisfying margins

Glyvrar, Faroe Islands, 6th November 2012: 
Bakkafrost quarterly operating EBIT came to a 
satisfying result of DKK 86.2 million. The result 
proved Bakkafrost's strong value chain and strategy. 
All segments had positive margins, where especially 
the farming segment showed strong performance. The 
supply of salmon in the quarter was strong, which put 
the prices under pressure.

 

Commenting on the result, CEO Regin Jacobsen said:

"The result for Q3 2012 was good, as the margins were 
higher than we expended earlier. All segments had 
positive results and thus contributed to the Group's 
result. During the quarter we were able to utilize 
the marked situation and had relatively large salmon 
to harvest which gave a higher margin. The outlook 
are also good as we  expect Q4 to be the point, where 
the market balance tips over for the benefit of the 
supply site, resulting in salmon prices to increase."

Financial Review
The operating revenues amounted to DKK 457.1 million 
in Q3 2012 (DKK 369.3 million). YTD 2012 the 
operating revenue amounted to DKK 1,273.5 million 
(DKK 923.9 million). The increase in the revenue is 
due to higher harvested volumes at a lower price and 
the acquisition of the Havsbrún Group in the summer 
2011.

Operational EBIT was DKK 86.2 million in Q3 2012 (DKK 
70.0 million). YTD 2012 operational EBIT was DKK 
223.9 million (DKK 289.2). 


A fair value adjustment of the Group's biological 
assets has been recognised in Q3 2012 amounting to 
DKK -32.4 million (DKK -14.6 million). YTD 2012, a 
fair value adjustment has been recognised amounting 
to DKK -23.1 million (DKK -131.9 million). 

No provisions for onerous contracts are in Q3 2012 
and YTD 2012 (DKK 0 million in Q3 2011 and a 
provision DKK 2.9 million in YTD 2011). 

Income from associated companies in Q3 amounts to 
DKK -11.7 million (DKK -1.8 million). YTD 2012 it was 
DKK -14.8 (DKK -1.8 million). The amount relates to 
the result from Hanstholm Fiskemelfabrik in which 
Bakkafrost has a shareholding of 34% and Faroe 
Farming in which Bakkafrost holds 49%.

Net interest in Q3 2012 amounted to DKK -3.2 million 
(DKK -3.5 million). YTD 2012 net interest amounted to 
DKK -13.1 million (DKK -7.1 million). The increase in 
the net interests is due to higher interest bearing 
debt following the acquisition of Havsbrún in 2011.

Net taxes amounted to DKK -8.6 million in Q3 2012 
(DKK -0.3 million). YTD 2012 net taxes amounted to 
DKK -35.6 million (DKK -22.5 million).

The result for Q3 2012 for the continuing operations 
was DKK 12.7 million (DKK 159.9 million). YTD 2012 it 
was DKK 119.7 million (DKK 237.8 million).
 
The result after tax for Q3 2012 for the 
discontinuing operations was DKK 13.1 million (DKK 0 
million). For the first nine months of 2012 the 
result was DKK 13.5 million (DKK 0 million).

Thus, the total result for Q3 2012 was DKK 25.8 
million (DKK 158.9 million) and the result YTD 2012 
was DKK 133.2 million (DKK 237.8 million).


During the quarter, Bakkafrost finally sold 51% of 
the total shares in P/F Faroe Farming, a subsidiary 
of P/F Bakkafrost. Therefore, Faroe Farming in this 
report is a discontinuing operation and following the 
sale classified as an associated company. 

The Group had a net interest bearing debt at the end 
of Q3 2012 amounting to DKK 769.5 million (DKK 816.8 
million at year-end 2011) and had undrawn credit 
facilities of DKK 208.5 million. 

In March 2012, Bakkafrost purchased the non-
controlling shares in P/F Faroe Farming, 
corresponding to 21.93% of the shares in the Company. 
Consequently, Bakkafrost became the sole owner of the 
shares in P/F Faroe Farming effective from 1st 
January 2012. The transaction was an equity 
transaction. Subsequent to the acquisition of the non-
controlling interests, Bakkafrost sold 51% of the 
total shares in P/F Faroe Farming to the Faroese 
based investment company P/F Tjaldur. The transaction 
was, among other things, subject to authority 
approval. After receiving the necessary approval, the 
transaction was finalised. Therefore, Bakkafrost now 
complies with the legal requirements stipulating a 
maximum control of 50% of the licenses in the Faroe 
Islands. The ownership of 49% of the shares in Faroe 
Farming is presented as an investment in an 
associated company.


The cash flow from operations in Q3 2012 was DKK -
54.3 million (DKK 55.6 million). The Group's negative 
cash flow from operations is primarily due to 
seasonal increase in biological assets and increase 
in receivables due to prolonged costumer payment. 
Cash flow from operations YTD 2012 amounted to DKK 
178.8 million (DKK 323.2 million). 

The cash flow from investment activities in Q3 2012 
amounted to DKK 14.6 million (DKK -657.6 million). In 
the quarter, Bakkafrost received DKK 46.8 million 
from the sale of a subsidiary. On the other hand, DKK 
32.2 million was paid for investments in fixed 
assets. The first nine months of 2012 the Group made 
investment of DKK 69.1 million (DKK -696.4 million) 
in fixed assets. Net cash flow from investments YTD 
2012 is DKK -22.2 million (DKK -696.4).

Cash flow from financing activities totalled DKK 0.6 
million in Q3 2012 (DKK 643.8 million) and relates 
first of all to increased debt offset by financing of 
an associated company. YTD 2012 cash flow from 
financing amounted to DKK -163.7 million (DKK 410.4 
million) and comprise increased debt, acquisition of 
minority shares, payment of net interests, dividend 
to shareholders and financing of an associate.

Net change in cash flow in Q3 2012 amounted to DKK -
39.1 million (DKK 41.9 million) and YTD 2012 DKK -7.2 
million (DKK 37.3 million). 

At the end of 3rd quarter 2012 Bakkafrost had unused 
credit facilities of DKK 208.5 million of which DKK 
12.7 is restricted.

The Group's total assets as of 30th September 2012 
amounted to DKK 2,389.9 million compared to DKK 
2,301.8 million at the end of 2011.

As the activities in Faroe Farming are sold in Q3 
2012, significant changes are in most of the line 
items in the balance sheet compared to end 2011. 

The Group's intangible assets amounted to DKK 293.7 
million (2011: DKK 370.0 million) and comprise 
primarily the fair value of farming licences. The 
decrease is due to the sale of Faroe Farming.

Property, plant and equipment have decreased from DKK 
828.5 million at the end of 2011 to DKK 791.8 million 
at the end of September 2012. The decrease is due to 
the sale of Faroe Farming.

Non-current financial assets amounted to DKK 83.8 
million at the end of September 2012 compared to DKK 
35.9 million at the end of 2011. The increase in the 
financial assets relates to the sale of the majority 
shares in Faroe Farming as they from Q3 2012 are 
accounted for as an investment in an associate. 

The Group's book value (fair value) of biological 
assets (fish in the sea) amounted to DKK 629.1 
million at the end of September 2012, compared to DKK 
700.3 million at the end of 2011. Included in the 
booked value of the biological assets is a fair value 
adjustment amounting to DKK 67.4 million compared to 
DKK 86.0 million at the end of 2011. The decrease in 
the booked value of the biological assets is also due 
to the sale of Faroe Farming.

The Group's total inventories amounted to DKK 201.6 
million as of 30th September 2012, compared to DKK 
179.2 million at year-end 2011. The inventory 
primarily represents Havsbrún's inventory of 
fishmeal, fish oil and fish feed, in addition to feed 
at the feed stations, packing materials and other raw 
materials.

The Group's total receivables amounted to DKK 380.2 
million as of 30th September 2012 compared to DKK 
171.1 million at the end of 2011. The increase is due 
to seasonally high sale of feed in addition to, 
prolonged payments on debtor's and receivables from 
associates.

The Group's equity as at 30th September 2012 is DKK 
1,114.5 million compared to DKK 1,061.0 million at 
the end of 2011. The change in equity in 2012 
primarily consists of the profit for the period, the 
acquisition of the non-controlling interests in Faroe 
Farming, the sale of 51% in Faroe Farming and 
dividend to the shareholders. 

The Group's total non-current liabilities amounted to 
DKK 951.9 million at the end September 2012 compared 
to DKK 989.7 million at the end of 2011. Deferred and 
other taxes amounted to DKK 272.7 million compared to 
DKK 256.0 million at the end of 2011. Long-term debt 
decreased from DKK 733.7 million at the end of 2011 
to DKK 679.2 million at the end of September 2012. 
Bakkafrost interests bearing debt consists of two 
loans: one instalment loan of DKK 425 million, 
payable with DKK 25 million each quarter, and one 
loan payable after five years with the full amount of 
DKK 553 million.

At the end of September 2012, the Group's total 
current liabilities are DKK 323.5 million compared to 
DKK 251.0 million at the end of 2011. Short-term 
interest bearing debt amounts to DKK 100.0 million, 
and relates to a short-term part of long-term debt as 
described above. Accounts payable amount to DKK 223.5 
million compared to DKK 151.0 million at the 
beginning of the year. 

Bakkafrost equity ratio is 47% compared to 46% at the 
end of 2011. Bakkafrost aims at increasing the equity 
ratio to have a strong financial position to enable 
the Group to follow a strategy of pursuing further 
growth and profitability. The Board of Directors will 
continue to attach great importance to this going 
forward.



Segments:

The combined farming and VAP segment made an 
operational EBIT of DKK 78.5 million (DKK 53.9 
million) in Q3 2012. Year to date the combined 
farming and VAP segment made an operational EBIT of 
DKK 215.2 million (DKK 273.1 million)

The farming segment made an operational EBIT of DKK 
75.0 million (DKK 20.7 million). On a year to date 
basis, the farming segment made an operational EBIT 
of DKK 189.7 million (DKK 237.2 million). 

The VAP segment made an operational EBIT of DKK 3.4 
million, which is less than the operational EBIT for 
Q3 2011, when the VAP segment made an operational 
EBIT of DKK 33.2 million. The reason for the stronger 
result in Q3 2011, was the sharp decrease in the 
salmon price during mid 2011, while the contract 
prices were on a high level. Year to date, the VAP 
segment made an operational EBIT amounting to DKK 
25.5 million (DKK 35.9 million).

The 3rd segment - fishmeal, oil and feed - made an 
EBITDA of DKK 41.3 million (DKK 39.8 million) in Q3 
2012 and DKK 66.1 million for the first nine months 
of 2012. 

Operations:

The total harvested volume in Q3 2012 for the 
continuing operations was 9,730 tonnes gutted weight 
(9,243 tgw). The first nine months of 2012, 
Bakkafrost continuing operations harvested 31,297 
tonnes gutted weight (22,794 tgw). 

Bakkafrost transferred 3.6 million smolts in Q3 2012, 
which is in line with the Company's plans. For the 
first nine months of 2012, Bakkafrost transferred 8.4 
million smolts.

The number of fish in cages (continuing operations) 
is 8% higher at the end of Q3 2012 than at the same 
time last year and the biomass is 8.3% higher.


Outlook:

The market outlook for our products is good. In the 
short term, the supply increases compared to one year 
ago, resulting in spot salmon prices under pressure. 
However, we expect Q4 to be the point, where the 
market balance tips over for the benefit of the 
supply site, resulting in salmon prices to increase. 

The market price for contracted products follows a 
more stable pattern with trends instead of short-term 
fluctuations. Bakkafrost has contracted all the 
production capacity for the rest of 2012 and have 
committed some contracts for 2013.

Bakkafrost expects to harvest 45,000 tonnes gutted 
weight in 2012, compared to previously estimated 
42,000-44,000 tonnes gutted weight. 

The number of smolts released is one key element of 
predicting the future production for the Group. 
Bakkafrost's forecast for the smolt release is 
unchanged at 10.6 million smolts in 2012. 

The raw material situation for Havsbrún is expected 
to continue to be volatile, affecting the production 
of own fishmeal and oil. Alternatively, Havsbrún 
purchases fishmeal and oil on the world market. The 
raw material prices will likely increase in the near 
future, affecting Bakkafrost's as well as the total 
farming industry with increased production costs. The 
outlook concerning Havsbrún's sales of fish feed is 
increased to around 90,000 tonnes in 2012.

Improved market balances on the world market for 
salmon products will likely improve the financial 
flexibility going forward. Bakkafrost will also in 
the future focus on further strengthening of the 
financial position, M&A and organic growth 
opportunities.

The most significant risks for Bakkafrost are the 
biological/veterinary- and the market risks. Our 
strategy is to control these risks with our 
biological/veterinary and business model.

However, despite aiming to control our own 
biological/veterinary risk, we also depend on the 
overall development in the biological/veterinary 
situation the Faroe Islands as a whole. Therefore, 
the farming companies in the Faroe Islands, together 
with the authorities, are monitoring the development 
of the biological/veterinary situation and from time 
to time taking the necessary precautions to secure a 
sustainable farming industry. The 
biological/veterinary situation in the Faroes is 
good, even if the number of sea lice has increased. 
To reduce the risk from sea lice, Bakkafrost and the 
other farmers in the Faroe Islands have improved the 
pest management in order to mitigate the risk. 

The other significant risk is the market risk. To 
reduce this risk, Bakkafrosts has a combined market 
strategy, consisting of sale of VAP products sold on 
long-term contracts at fixed prices, and sale of 
fresh whole salmon sold on the spot marked. This 
market strategy has proved to be sustainable over 
time and accordingly Bakkafrost aims at producing 40-
50% of the harvested volumes as value added products. 
Bakkafrost has increased the harvested volumes in the 
recent years and will further increase the harvest, 
although moderate, the coming years. The share sold 
as VAP is already below the threshold of 40-50% and 
will be further reduced in the future. Therefore, 
Bakkafrost intends to make investments to increase 
the VAP capacity the coming years. 

Bakkafrost sees possibilities for optimising the 
Groups value chain, following the acquisition of a 
number of companies the recent years. Consequently 
Bakkafrost plans to invest DKK 170 million in 2013.
The presentation and the Condensed Consolidated 
Report for Q3 2012 will also be available for 
download on www.bakkafrost.com.

Contacts:
Regin Jacobsen, CEO of P/F Bakkafrost: +298 235001 
(mobile)
Teitur Samuelsen, CFO of P/F Bakkafrost: +298 235111 
(mobile)

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

About Bakkafrost:
Bakkafrost is the largest salmon farmer in the Faroe 
Islands. The Group is fully integrated from feed 
production to smolt, farming, VAP and sales. The 
Group has production of fish meal, fish oil and 
salmon feed in Fuglafjørður. The Group operates 
licenses on 14 farming fjords. The Group has primary 
processing in Klaksvík, Kollafjørð and Strendur and 
secondary processing (VAP) in Glyvrar and 
Fuglafjørður. The headquarters are located in 
Glyvrar, and the company has a total of 550 employees.
NOT FOR RELEASE, PUBLICATION OR DISTRIBUTION, IN 
WHOLE OR IN PART, DIRECTLY OR INDIRECTLY, IN 
AUSTRALIA, CANADA, JAPAN OR THE UNITED STATES. 
This press release does not constitute or form part 
of an offer or solicitation to purchase or subscribe 
for securities. The securities referred to herein may 
not be offered or sold in the United States absent 
registration or an exemption from registration as 
provided in  the  U.S. Securities Act of  1933, as 
amended. Copies of this announcement are not being 
made and may not be distributed or sent into the 
United States, Australia, Canada or Japan

Bakkafrost P/f

 
 
 

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