Interim report – first half-year 2012

D/S Norden
Half Year financial report

Interim report – first half-year 2012

Attached please find the full report as PDF file.

Dampskibsselskabet NORDEN A/S

______________________________________________________________________________

                                                             Announcement no. 14

                                                                  15 August 2012

Interim report – first half-year 2012

Today, the Board of Directors approved the interim report for the first
half-year of 2012. The full report is attached as PDF file and contains the
following highlights: 

Key figures and ratios (USD million)       
                           Q2 2012  H1 2012
EBITDA                                     
Group                           31       81
                                           
EBITDA                                     
Dry Cargo                       30       70
Tankers                          4       16
                                           
EBIT (before write-downs)                  
Group                           10       35
                                           
Write-downs                                
Vessels, etc.                          -300
                                           
EBIT                                       
Group                           10     -265
                                           
Theoretical NAV                            
DKK per share                           228
                                           
Coverage                      2012     2013
Dry Cargo                      89%      44%
Tankers                        28%       9%
                                           
Outlook 2012                               
EBITDA                              110-150

Despite continued challenging market conditions in both dry cargo and product
tankers, NORDEN generated solid operating earnings (EBITDA) of USD 81 million
in the first half-year 2012 as expected. Adjusted for non-recurring income,
operating earnings are 5% up from the first half-year 2011. 

It is especially the Dry Cargo Department's focus on long-term coverage and
growth in cargo volumes which has contributed to earnings in the second
quarter. Dry Cargo generated an EBITDA of USD 30 million, whereas the Tanker
Department contributed with an EBITDA of USD 4 million in a weak market. 

Cash flows from operations were USD 72 million and are thus 9% up from the
first half-year 2011. 

The operating profit (EBIT) before write-downs was USD 10 million in the second
quarter and USD 35 million in the first half-year of 2012, which is 13% down
from the same period last year. The drop is primarily due to increased
depreciation as a result of a larger fleet of owned vessels. 

The market values of vessels dropped by another 5% in the second quarter. At
the end of the quarter, broker valuations of the Company's vessels including
joint ventures were USD 105 million below the carrying amounts and costs of
newbuildings. The Company has performed an impairment test and has found that
there is no need for further write-downs. 

After the end of the quarter, NORDEN has contracted 2 Handysize product tanker
newbuildings from the GSI yard. The vessels have a significantly lower fuel
consumption than comparable vessels in the market and thus support the
Company's strategic focus on fuel efficiency. Furthermore, the Company – also
after the end of the quarter – has sold 2 Handysize dry cargo vessels with a
positive cash flow effect of USD 42 million. 

The total theoretical Net Asset Value (NAV) decreased to DKK 228 per share in
the second quarter against DKK 237 at the beginning of the quarter. The
decrease is primarily due to lower vessel values. 

Coverage in Dry Cargo remains high – 89% for the rest of 2012 – whereas the
Tanker Department has covered 28% of the capacity. 

NORDEN maintains its expectations for an EBITDA of USD 110-150 million, whereas
expectations for CAPEX are adjusted to USD 80-100 million. 

President and CEO Carsten Mortensen in comment: "As expected, 2012 proves to be
a challenging year for the shipping industry. In light of this, I am pleased
that we live up to expectations and deliver solid operating earnings and cash
flow. I am also pleased that we are able to take advantage of the low vessel
prices to invest in new and more fuel efficient vessels thanks to a strong
financial position." 

A telephone conference will be held today at 15:30 hours (CET) where CEO
Carsten Mortensen, CFO Michael Tønnes Jørgensen and Executive Vice President
Martin Badsted will comment on the report. By 15:25 hours (CET) at the latest,
Danish participants should dial +45 3271 4767 while participants from abroad
should dial +44 (0) 207 509 5139 or +1 718 354 1226. The telephone conference
can be followed live at www.ds-norden.com where the accompanying presentation
is also available. 

Further information: CEO Carsten Mortensen, tel. +45 3315 0451.

_______________________________________________________________________________

                          Dampskibsselskabet NORDEN A/S

                                52, Strandvejen

                                DK-2900 HELLERUP

                                CVR no. 67758919

                                www.ds-norden.com
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Interim report – first half-year 2012