Exel Composites Plc's financial statements release 2012

Exel Composites Plc
Financial Statement Release

Exel Composites Plc's financial statements release 2012

EXEL COMPOSITES PLC     FINANCIAL STATEMENTS RELEASE          15.2.2013 at 9.00
1 (15) 

EXEL COMPOSITES PLC’S FINANCIAL STATEMENTS RELEASE 2012

OCTOBER - DECEMBER 2012 HIGHLIGHTS
- Net sales in the fourth quarter of 2012 were EUR 18.6 (19.8) million, down by
5.7 per cent on the previous year 
- Impairment of EUR 2.5 million of goodwill and other non-current assets was
recorded in fourth quarter 
- Operating profit in the fourth quarter of 2012 excluding impairment was EUR
0.9 million or 5.0 (8.9) per cent of net sales 
- Operating loss of the fourth quarter of 2012 including impairment was -1.6
million (EUR 1.8 million including EUR +0.2 million non-recurring items), or
-8.6 (8.9) per cent of net sales 
- Net operative cash flow was positive at EUR +4.4 (+3.1) million
- Fully diluted earnings per share were EUR -0.12 (0.11)

JANUARY - DECEMBER 2012 HIGHLIGHTS
- Net sales for the financial year decreased to EUR 76.0 (85.1) million, down
by 10.7 per cent on the previous year 
- Operating profit for the financial year excluding impairment was EUR 5.9
million (EUR 11.1 million including EUR +0.5 million non-recurring items)
million, or 7.8 (13.0) per cent of net sales 
- Operating profit for the financial year including impairment was EUR 3.4
milllion (EUR 11.1 million including EUR +0.5 million non-recurring items)
million, or 4.5 (13.0) per cent of net sales 
- Net operative cash flow was positive at EUR +8.2 (+9.6) million
- Fully diluted earnings per share for the full year were EUR 0.17 (0.67)
- The Board of Directors proposes that a dividend of EUR 0.30 (0.50) per share
be paid for the financial year 2012 



OUTLOOK FOR 2013

Major uncertainties relating to general growth prospects in the economy
continue. Visibility is low and the market pressure is expected to continue in
2013. The Company will continue to work on sales development and on adjusting
costs to market conditions. Additional contingency actions may be undertaken
which may impact the short-term profits, but protect long-term cash flow and
profitability. 



COMMENTS BY THE CEO

“In 2012 Exel Composites’ performance was disappointing. The European economic
situation impacted the results negatively. The weak market situation affected
the sales of our main customers, which resulted in declining sales for Exel
Composites. Net sales decreased on the previous year, ending the year at EUR
76.0 (85.1) million, a decrease of 10.7 per cent. Net sales declined especially
during the second and third quarters of the year. The decline in net sales
slowed down in the fourth quarter of 2012 compared to the previous year. 

Sales decreased especially in telecommunication products and in the building,
construction and infrastructure market compared to the previous year. The
decrease in sales was partly due to certain main customers’ desctocking. 

We continued to invest more resources in sales, technical sales and
customer-driven product development to generate new sales. This led to
increased sales in the transportation, cleaning and maintenance, windows and
doors as well as electrical market segments compared to 2011. A record number
of new products, over 100, were developed in 2012. In the short term these
investments decreased the yield and sales margins, but they are estimated to
strengthen top line in the long run. 

The financial performance of the Australian and UK business units weakened
during the fourth quarter 2012 in spite of corrective actions undertaken. The
market conditions remain challenging in 2013. An impairment of EUR 2.5 million
is recorded in the results of the fourth quarter of 2012 in the Australian and
UK business units. Business plans and further corrective actions have been
developed to improve the profitability in both units. 

The Group’s operating profit before impairment in 2012 decreased on 2011 and
was EUR 5.9 (11.1) million, down by 46.5 per cent on the previous year.
Operating profit including the impairment for the financial year 2012 was EUR
3.4 million. Both material and personnel costs increased proportionally in
2012. We continued to pass the effects of the rising costs to product prices.
Temporary lay-offs and permanent personnel reductions took place in several
units of the Group in 2012. Exel Composites’ competitive position is strong due
to solid balance sheet and positive cash flow. Exel Composites cash flow was
positive at EUR +8.2 (+9.6) million and net gearing was -3.4 (-5.0) per cent at
end of 2012. 

Turnaround actions started in our Chinese unit in 2011 to improve efficiency
continued to show positive results. 

The ExelWay-project that was launched in 2011 was continued throughout 2012. It
targets improving co-operation and harmonizing processes between the units. The
project aims at identifying best practices throughout Exel Composites and
creating new global functions and efficient business processes. New processes
and practices are being implemented. Group-wide practices are driven by our
global ERP and CRM systems, which are now widely in use. Harmonization is
bringing improvements in cross-site cooperation and will be continued in 2013.
During 2012 Exel Composites’ units in Austria, Belgium and the United Kingdom
achieved ISO 14001 Environmental Management status. The target is to have all
the units of the Group certified. We want to be in the forefront of sustainable
development. 

In 2013 our focus will be on sales, efficiency and yield improvement and
turnaround measures in our Australian and UK units. Our strategic focus areas
include developing balanced product and customer portfolios, selected segments
as well as driving process and equipment harmonization. We will also
concentrate on developing a truly global production platform. 

Exel Composites continues to have a strong position in the pultrusion industry.
Maintaining this position requires continuous innovation in close co-operation
with existing and new customers. I am confident that with our knowledgeable
personnel we will continue to reach our objective of profitable growth. 

However, visibility is low and the market pressure is expected to continue in
2013. Actions will be undertaken to protect the cash flow and the profits,
whilst continuing to invest in attractive market segments to pursue the
strategy of long-term profitable growth.” 





CONSOLIDATED KEY FIGURES, EUR million

                          1.10.  1.10.–31.1  Change,  1.1. –     1.1. –  Change,
                              –          2.        %  31.12.     31.12.        %
                         31.12.        2011             2012       2011         
                           2012                                                 
                                                                                
Net sales                  18.6        19.8     -5.7    76.0       85.1    -10.7
Operating profit           -1.6         1.8   -191.7     3.4       11.1    -69.3
% of net sales             -8.6         8.9              4.5       13.0         
Profit for the period      -1.5         1.3   -216.4     2.0        7.9    -74.4
                                                                                
Shareholders’ equity       31.4        35.1    -10.5    31.4       35.1    -10.5
Net interest-bearing       -1.1        -1.7    -38.8    -1.1       -1.7    -38.8
 liabilities                                                                    
Capital employed           39.6        43.2     -8.3    39.6       43.2     -8.3
Return on equity, %       -18.2        14.9              6.1       23.5         
Return on capital         -15.4        17.2              8.4       26.1         
 employed, %                                                                    
Equity ratio, %            61.0        61.6             61.0       61.6         
Net gearing, %             -3.4        -5.0             -3.4       -5.0         
                                                                                
Earnings per share, EUR   -0.12        0.11             0.17       0.67         
Earnings per share,       -0.12        0.11             0.17       0.67         
 diluted, EUR                                                                   
Equity per share, EUR      2.64        2.95             2.82       2.95         





IFRS REPORTING

This financial statements bulletin has been prepared in accordance with the
recognition and measurement principles of IFRS, which are the same as in the
2011 financial statements. The Group has adopted the mandatory IFRS standards
that entered into force on 1 January 2012, but they have not had an impact on
the Group’s financial situation. 

OCTOBER - DECEMBER 2012

FINANCIAL PERFORMANCE

The Group’s net sales in October - December 2012 were EUR 18.6 (19.8) million.
Sales continued to decrease in the building, construction and infrastructure
market, telecommunication products, energy sector and machine industry compared
to the same period in 2011. The decrease in sales was partly due to certain
main customers’ desctocking. Market demand increased in the transportation and
cleaning and maintenance segment compared to the fourth quarter of 2011. 

The European economic situation has impacted the results negatively. The weak
market situation has affected the sales of our main customers, which has
resulted in declining sales for Exel Composites. The Company has continued to
invest more resources in sales and customer-driven product development to
generate new sales. Even though this has not yet compensated the loss of sales
from existing main customers, it is expected to strengthen future top line. 

Exel Composites has carried out annual group and cash generating unit level
goodwill impairment tests according to IAS 36 in relation with the closing of
the accounts. 

The financial performance of the Australian and UK business units weakened
during the fourth quarter 2012 in spite of corrective actions undertaken. The
market conditions remain challenging in 2013. As an impairment test result, an
impairment of EUR 2.5 million was recorded in the results of the fourth quarter
of 2012 in the Australian and UK business units. Impairment was recorded as EUR
1.0 million in goodwill and EUR 1.5 million in other non-current assets.
Business plans and further corrective actions have been developed to improve
the profitability in both units. 

Operating profit in the fourth quarter of 2012 excluding impairment was EUR 0.9
million or 5.0 (8.9) per cent of net sales. Operating loss of the fourth
quarter of 2012 was EUR -1.6 million including impairment (EUR 1.8 million
including EUR +0.2 million non-recurring items), or -8.6 (8.9) per cent of net
sales. The impairment did not have an effect on the cash flow. As a result of
this impairment the annual depreciations will be reduced in following years. 

Exel Composites was not able to adjust the cost base fully to the decreased
sales volumes. 

The operating cash flow continued to be positive and improved during the fourth
quarter. 

Cost-saving campaigns commenced in the second quarter of 2012 continued in all
the units of the Group. Exel Composites will continue measures to mitigate the
effects of the rising costs, and to pass them to the market by increasing
product prices. Operations will be adjusted to demand. Temporary and permanent
lay-offs of employees have taken place in several units of the Group. 

FINANCIAL YEAR 2012

FINANCIAL PERFORMANCE

In 2012 Exel Composites’ performance was disappointing. In 2012, net sales for
the Exel Composites Group decreased on the previous year, ending the year at
EUR 76.0 (85.1) million. The weak demand that started during the third quarter
of 2011 continued during the financial year 2012. 

The Group’s operating profit before impairment in 2012 decreased on 2011 and
was EUR 5.9 (11.1) million, down by 46.5 per cent on the previous year. The
declined operating profit is mainly due to decreased sales volumes and
investments made in organizational development. 

Exel Composites’ operating profit for the financial year including impairment
of EUR -2.5 milliondecreased to EUR 3.4 million(EUR 11.1 million including
non-recurring items of EUR +0.5 million). The operating profit as a percentage
of net sales was 4.5 (13.0) per cent.  In 2011, other operating income included
EUR 0.5 million of one-off items. 

Exel Composites’ units in Austria and Belgium achieved ISO 14001 Environmental
Management status in spring 2012 and the British unit in December 2012. The
Group’s Chinese and Finnish units were granted ISO 14001 environmental
certificate earlier. The target is to have all the units of the Group
certified. 

The Group’s net financial expenses in 2012 were EUR -0.4 (-0.3) million. The
net financial expenses in 2012 included exchange differences of EUR -0.2 (-0.1)
million. The Group’s profit before taxes was EUR 3.0 (10.8) million and profit
after taxes EUR 2.0 (7.9) million. 

Fully diluted total earnings per share were EUR 0.17 (0.67). Return on capital
employed in 2012 was 8.4 (26.1) per cent. Return on equity was 6.1 (23.5) per
cent. 

BALANCE SHEET AND FINANCIAL POSITION

Cash flow from business operations was positive at EUR 8.2 (9.6) million. Cash
flow before financing, but after capital expenditure, amounted to EUR 5.4 (6.4)
million. 

Capital expenditure was financed with cash flow from business operations. At
the end of the financial year, the Group’s liquid assets stood at EUR 9.2 (9.8)
million. 

The Group’s consolidated total assets at the end of the financial year were EUR
51.5 (57.0) million. Impairment reduced the total assets by EUR -2.5 million. 

Interest-bearing liabilities amounted to EUR 8.2 (8.1) million. Net
interest-bearing liabilities were reduced to EUR -1.1 (-1.7) million. 

Equity at the end of the financial year was EUR 31.4 (35.1) million and equity
ratio 61.0 (61.6) per cent. The net gearing ratio was -3.4 (-5.0) per cent. 

The Company paid total dividends during the financial year of EUR 5.9 (5.9)
million. Dividend per share was EUR 0.50 (0.50). 

CAPITAL EXPENDITURE AND DEPRECIATION

The capital expenditure on fixed assets amounted to EUR 2.8 (3.2) million.

Total depreciation of non-current assets during the year under review amounted
to EUR 2.9 (2.7) million. An impairment of EUR 2.5 million was recorded in the
results of the fourth quarter of 2012 in the Australian and UK business units.
Impairment was recorded as EUR 1.0 million in goodwill and EUR 1.5 million in
other non-current assets. As a result of the impairment the annual
depreciations will be reduced in following years. Total depreciation and
impairment amount to EUR 5.4 million. 

PERSONNEL

The number of Exel Composites Group employees on 31 December 2012 was 427
(428), of whom 201 (199) worked in Finland and 226 (229) in other countries.
The average number of personnel during the financial year was 431 (428). 

Temporary lay-offs and permanent personnel reductions have taken place in
several units in 2012. Co-determination negotiations concerning the salaried
employees working in the Finnish units of the Exel Composites Group were
concluded in July 2012. In addition to permanent personnel reductions, the
salaried employees of the Finnish units will be laid off temporarily for a
maximum of 90 days between autumn 2012 and spring 2013. Co-determination
negotiations concerning the non-salaried employees working in the Joensuu unit
of the Group were concluded in November 2012. The personnel group in question
will be laid off temporarily for a maximum of 90 days. Despite the challenging
economic situation Exel Composites continues to invest in the technical sales
organization to secure future growth. 

The ExelWay project that was launched in the latter half of 2011 was continued.
The project aims at improving co-operation and harmonizing processes between
the units. Project findings including new and efficient business processes and
best practices are to be implemented as the project proceeds. 

RESEARCH AND DEVELOPMENT

Product and technology development costs totaled EUR 1.6 (1.6) million,
representing 2.1 (1.9) per cent of net sales. The main projects were connected
with the development of new products and customer applications. 

SHARES AND SHARE CAPITAL

The share capital has remained unchanged during the financial year and is
11,896,843 shares each having the counter-book value of EUR 0.18. There is only
one class of shares and all shares are freely assignable under Finnish law. 

Exel Composites did not hold any of its own shares during the period of review.

SHARE PERFORMANCE AND TURNOVER

Exel Composites’ share is listed in the Small Cap segment of the NASDAQ OMX
Helsinki Ltd. in the Industrials sector. 

During the financial year the highest share price quoted was EUR 8.79 (9.40)
and the lowest EUR 5.55 (6.75). At the end of the year, the share price was EUR
5.90 (7.65). The average share price during the financial year was EUR 7.05
(8.10). 

Total shareholder return (TSR) in 2012 was -16 (15) per cent.

A total of 944,978 (1,381,139) shares were traded during the year, which
represents 7.9 (11.6) per cent of the average number of shares. On 31 December
2012, Exel Composites’ market capitalization was EUR 70.2 (91.0) million. 

SHAREHOLDERS AND DISCLOSURES

On 31 December 2012, 1.0 per cent of the shares and votes of Exel Composites
were owned or controlled, directly or indirectly by the President and CEO and
the members of the Board. 

The Company’s largest shareholder is the Swedish investment company
Nordstjernan AB, which owned 29.4 per cent of shares at the end of 2012. Other
major shareholders included Ilmarinen Mutual Pension Insurance Company (5.8 per
cent), OP-Suomi Small Cap Investment Fund (5.0 per cent) and Ulkomarkkinat Oy
(4.0 per cent). At the end of the year, the Company had a total of 2,746
(2,649) shareholders. 

Exel Composites did not receive any flagging announcements during the financial
year. 

CORPORATE GOVERNANCE

Exel Composites issues a Corporate Governance Statement for the financial year
2012. The Corporate Governance Statement has been composed in accordance with
recommendation 54 of the new Corporate Governance Code and Chapter 2, Section 6
of the Finnish Securities Market Act. The Corporate Governance Statement is
issued separately from the Board of Directors’ report. Further information
concerning the corporate governance matters is available at the Group’s website
at www.exelcomposites.com. 

DECISIONS OF THE AGM 2012

The Annual General Meeting of Exel Composites Plc held on 29 March 2012
approved the Board’s proposal to distribute a dividend of EUR 0.50 per share
for the financial year 2011 amounting to a total of EUR 5.9 (5.9) million. 

The Annual General Meeting authorized the Board of Directors to repurchase the
Company’s own shares by using unrestricted equity. The maximum amount to be
acquired is 600,000 shares. The authorization is valid until the next Annual
General Meeting. 

BOARD OF DIRECTORS AND AUDITORS

On 29 March 2012, the Annual General Meeting appointed Heikki Hiltunen, Peter
Hofvenstam, Göran Jönsson, Reima Kerttula and Heikki Mairinoja to continue on
the Board of Directors. At the formative meeting of the Board of Directors held
after the AGM, the Board of Directors re-elected from among its members Peter
Hofvenstam as its Chairman. 

The Board of Directors convened 11 times in 2012 and the average attendance
rate at these meetings was 96 per cent. The fees paid to the Board of Directors
totaled EUR 178 (140) thousand in 2012. 

The Board of Directors has reviewed the independence of Board members in
accordance with Recommendation 15 of the Corporate Governance Code. Heikki
Hiltunen, Reima Kerttula and Heikki Mairinoja are independent Board members.
Peter Hofvenstam is considered as independent from the Company, but
non-independent from a major shareholder, since he is the Vice President of
Nordstjernan AB. Göran Jönsson is considered as non-independent from the
Company as former President and CEO of the company. The Board was considered to
comply with the Corporate Governance independency rules. 

The Annual General Meeting of Exel Composites has elected a Shareholders’
Nomination Board, which nominates candidates to the Annual General Meeting for
election as Board members and proposes the fees to be paid to the Board
members. The Nomination Board included the Chairman and persons nominated by
the four largest shareholders as of 1 November 2012. In 2012 the Nomination
Board comprised Tomas Billing as Chairman (Nordstjernan AB), Matti Rusanen
(Ilmarinen Mutual Pension Insurance Company), Samuli Sipilä (OP Fund
Management), Erkki Myllärniemi (Ulkomarkkinat Oy), and Peter Hofvenstam, the
Chairman of the Board of Directors, as an expert member. The Nomination Board
met three times in 2012. 

Ernst & Young, Authorized Public Accountants, with Juha Hilmola, APA, as
principal auditor, were elected to serve as company auditor in the AGM in 2012. 

The fees paid to the auditors for audit services totaled EUR 174 (173) thousand
and for non-audit services EUR 78 (20) thousand in 2012. 

MANAGEMENT

Mr. Kim Sjödahl was appointed SVP Product and Technology Development and member
of the Group Management Team as of 1 February 2012. 

A new long-term incentive program for the Company executives was approved by
the Board of Directors in June 2012. The aim of the new program is to combine
the objectives of the shareholders and the executives in order to increase the
value of the Company, to commit the executives to the Company and to offer the
executives a competitive reward program based on holding the Company’s shares.
The new program includes matching shares and a long-term monetary performance
reward, and it is targeted at 18 executives for the earning period 2012 - 2014.
The members of the Group Management Team are included in the target group of
the new incentive program. 

MAJOR NEAR-TERM RISKS AND UNCERTAINTIES

The most significant near-term business risks are related to the general
economic development, government regulations and continued financial crisis in
the Euro area as well as to market demand in certain market segments. Success
of corrective actions in the Australian and UK business units can have an
impact on the profitability. Raw material prices, energy cost and other cost
increases may continue to put pressure on profitability. Currency rate changes,
price competition and alternative competing materials may also have a negative
effect on the result. The availability and cost of financing may continue to
have an effect on the demand and increase the risk of credit losses. 

ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IRFS)

All IFRS’s in force on 31 December 2012 that are applicable to Exel Composites’
business operations, including all SIC- and IFRIC-interpretations thereon, have
been complied with when preparing year 2012 and comparable year 2011 figures.
International financial reporting standards, referred to in the Finnish
Accounting Act and in ordinances issued based on the provisions of this Act,
refer to the standards and their interpretations adopted in accordance with the
procedure laid down in regulation (EC) No 1606/2002 of the EU. The notes to the
consolidated financial statements conform also with the Finnish accounting and
company legislation. 

OUTLOOK FOR 2013

Major uncertainties relating to general growth prospects in the economy
continue. Visibility is low, but the market pressure is expected to continue in
2013. The Company will continue to work on sales development and on adjusting
costs to market conditions. Additional contingency actions may be undertaken
which may impact the short-term profits, but protect long-term cash flow and
profitability. 

BOARD PROPOSAL FOR DIVIDEND DISTRIBUTION

Exel Composites’ financial goals include distributing dividends equal to at
least 40 per cent of the profit for the financial year unless otherwise
required by growth and liquidity. 

On 31 December 2012 Exel Composites Plc’s distributable funds totaled EUR
22,496 thousand, of which profit for the financial period accounted for EUR
5,708 thousand. 

The financial position of the Group is strong. The Board has therefore decided
to propose to the Annual General Meeting that a dividend of EUR 0.30 (EUR 0.50)
per share, a payout ratio of 176 per cent, be paid for the 2012 financial year,
in spite of the weak results in 2012. 

As a basis for its proposal, the Board of Directors has made an assessment of
the Group’s financial position and ability to meet its commitments, as well as
the Group’s outlook and investment requirements. The Board considers the
proposed dividend well-balanced given the prospects, the capital requirements
and the risks of the Group’s business activities. 

The proposed record date for dividends is 3 April 2013. If the Annual General
Meeting approves the Board’s proposal, it is estimated that the dividend will
be paid on 10 April 2013. 



CONSOLIDATED COMPREHENSIVE INCOME STATEMENT



EUR thousand                 1.10. –   1.10. –  Change   1.1. –   1.1. –  Change
                              31.12.    31.12.     , %   31.12.   31.12.     , %
                                2012      2011             2012     2011        
                                                                                
Net sales                     18,634    19,758    -5.7   75,998   85,136   -10.7
                                                                                
Materials and services        -7,670    -7,529    -1.9  -29,986  -33,358    10.1
Employee benefit expenses     -5,095    -5,419     6.0  -21,077  -21,133     0.3
Depreciation and              -3,304      -672  -391.7   -5,387    -2,02   -99.4
 impairment                                                                     
Other operating expenses      -4,345    -4,668     6.9  -17,057  -17,709     3.7
Other operating income           173       284   -39.1      909      849     7.1
                                                                                
Operating profit              -1,608     1,754  -191.7    3,399   11,082   -69.3
                                                                                
Net financial items             -109       -31  -251.6     -428     -284   -50.7
                                                                                
Profit before tax             -1,717     1,723  -199.7    2,971   10,798   -72.5
                                                                                
Income taxes                     246      -459   153.6     -940   -2,852    67.0
                                                                                
Profit/loss for the period    -1,471     1,264  -216.4    2,031    7,946   -74.4
                                                                                
                                                                                
Other comprehensive                                                             
 income:                                                                        
                                                                                
Exchange differences on         -504     1,635  -130.8      133      893   -85.1
 translating foreign                                                            
 operations                                                                     
                                                                                
Other comprehensive             -504     1,635  -130.8      133      893   -85.1
 income, net of tax                                                             
Total comprehensive income    -1,976     2,898  -168.2    2,164    8,839   -75.5
                                                                                
Profit/loss attributable                                                        
 to:                                                                            
Equity holders of the         -1,471     1,264            2,031    7,946        
 parent company                                                                 
                                                                                
Comprehensive income                                                            
attributable to:                                                                
Equity holders of the         -1,976     2,898            2,164    8,839        
 parent company                                                                 
                                                                                
Earnings per share,            -0.12      0.11             0.17     0.67        
 diluted and undiluted,                                                         
 EUR                                                                            



CONDENSED CONSOLIDATED BALANCE SHEET

EUR thousand                                      31.12.2012  31.12.2011  Change
                                                                                
ASSETS                                                                          
Non-current assets                                                              
Goodwill                                              10,898      11,939  -1,041
Other intangible assets                                1,220       1,961    -741
Tangible assets                                       10,681      11,612    -931
Deferred tax assets                                      752         148     604
Other non-current assets                                  64          64       0
Non-current assets total                              23,615      25,723  -2,109
                                                                                
Current assets                                                                  
Inventories                                            9,129      10,499  -1,370
Trade and other receivables                            9,513      10,985  -1,472
Cash at bank and in hand                               9,245       9,840    -595
Current assets total                                  27,887      31,323  -3,436
Total assets                                          51,502      57,047  -5,545
                                                                                
EQUITY AND LIABILITIES                                                          
Shareholders´ equity                                                            
Share capital                                          2,141       2,141       0
Other reserves                                            45          30      15
Invested unrestricted equity fund                      8,488       8,488       0
Translation differences                                4,337       4,204     133
Retained earnings                                     14,396      12,309   2,087
Profit for the period                                  2,031       7,946  -5,915
                                                                                
Total equity attributable to equity holders of        31,438      35,118  -3,680
 the parent company                                                             
Total equity                                          31,438      35,118  -3,680
                                                                                
Non-current liabilities                                                         
Interest-bearing liabilities                           8,168       8,088      80
Interest-free liabilities                                411         392      19
Deferred tax liabilities                                 377         539    -162
                                                                                
Current liabilities                                                             
Interest-bearing liabilities                              11          10       1
Trade and other non-current liabilities               11,098      12,900  -1,802
                                                                                
Total liabilities                                     20,064      21,928  -1,864
                                                                                
Total equity and liabilities                          51,502      57,047  -5,545



STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

EUR thousand   Share     Other          Invested  Translation   Retained   Total
              Capita  Reserves      Unrestricted  Differences   Earnings        
                   l                 Equity Fund                                
                                                                                
Balance at 1   2,141        37             8,488        3,311     18,529  32,507
 January                                                                        
 2011                                                                           
                                                                                
Comprehensiv       0         0                 0          893      7,946   8,839
e result                                                                        
Other items        0        -7                 0            0       -271    -278
Dividend                                                                  -5,948
                                                                                
Balance at     2,141        30             8,488        4,204     20,255  35,118
 31 December                                                                    
 2011                                                                           
                                                                                
Balance at     2,141        30             8,488        4,204     20,255  35,118
 1st January                                                                    
 2012                                                                           
                                                                                
Comprehensiv       0         0                 0          133      2,031   2,164
e result                                                                        
Other items        0        15                 0            0         89     104
Dividend                                                    0     -5,948  -5,948
                                                                                
Balance at     2,141        45             8,488        4,337     16,427  31,438
 31 December                                                                    
 2012                                                                           



 CONDENSED CONSOLIDATED CASH FLOW STATEMENT

EUR thousand                              1.1. – 31.12.  1.1. –  Change
                                                   2012  31.12.        
                                                           2011        
                                                                       
Cash Flow from Operating Activities                                    
Profit for the period                             2,031   7,946  -5,915
Adjustments                                       7,170   6,308     862
Change in working capital                         1,223  -2,216   3,439
                                                                       
Cash Flow Generated by Operations                10,424  12,038  -1,614
Interest paid                                      -259    -349      90
Interest received                                    80     129     -49
Other financial items                              -155    -191      36
Income taxes paid                                -1,897  -2,067     170
                                                                       
Net Cash Flow from Operating Activities           8,193   9,560  -1,367
                                                                       
Cash Flow from Investing Activities                                    
Acquisitions                                          0       0       0
Disposal of business                                  0       0       0
Capital expenditure                              -2,846  -3,208     362
Proceeds from sale of fixed assets                   16       0      16
                                                                       
Cash Flow from Investing Activities              -2,830  -3,208     378
                                                                       
Cash Flow from Financing                                               
Share issue                                           0       0       0
Proceeds from long-term borrowings                    0       0       0
Instalments of long-term borrowings                   0  -2,160   2,160
Change in short-term loans                            0       0       0
Instalments of finance lease liabilities            -10     -10       0
Dividends paid                                   -5,948  -5,948       0
Net Cash Flow from Financing                     -5,958  -8,118   2,160
                                                                       
Change in Liquid Funds                             -595  -1,766   1,171
                                                                       
Liquid funds in the beginning of period           9,840  11,606  -1,766
Change in liquid funds                             -595  -1,766   1,171
Liquid funds at the end of period                 9,245   9,840    -595



QUARTERLY KEY FIGURES

EUR thousand         IV/    III/     II/      I/     IV/    III/     II/      I/
                    2012    2012    2012    2012    2011    2011    2011    2011
                                                                                
                                                                                
Net sales         18,634  17,054  19,791  20,519  19,758  20,463  23,367  21,548
Materials and     -7,670  -6,706  -7,491  -8,119  -7,529  -8,156  -9,295  -8,378
 services                                                                       
Employee benefit  -5,095  -4,422  -5,942  -5,618  -5,419  -4,820  -5,672  -5,221
 expenses                                                                       
Depreciation and  -3,304    -619    -723    -742    -672    -683    -663    -684
 impairment                                                                     
Operating         -4,345  -4,052  -4,209  -4,452  -4,668  -4,356  -4,424  -4,262
 expenses                                                                       
Other operating      173     107     390     240     284     113     317     135
 income                                                                         
                                                                                
Operating profit  -1,608   1,362   1,816   1,828   1,754   2,560   3,630   3,137
                                                                                
Net financial       -109    -206     -30     -83     -31    -126    -104     -23
 items                                                                          
                                                                                
Profit before     -1,717   1,156   1,786   1,745   1,723   2,434   3,527   3,115
 taxes                                                                          
                                                                                
Income taxes         246    -266    -485    -435    -459    -664    -948    -782
                                                                                
Profit/loss for   -1,471     890   1,302   1,310   1,264   1,770   2,579   2,333
 the period from                                                                
 continuing                                                                     
 operations                                                                     
                                                                                
Profit/loss for   -1,471     890   1,302   1,310   1,264   1,770   2,579   2,333
 the period                                                                     
                                                                                
Earnings per       -0.12    0.07    0.11    0.11    0.11    0.15    0.22    0.20
 share, EUR                                                                     
Earnings per       -0.12    0.07    0.11    0.11    0.11    0.15    0.22    0.20
 share, EUR,                                                                    
 diluted                                                                        
Average number                                                                  
 of shares,                                                                     
 undiluted,                                                                     
    1,000 shares  11,897  11,897  11,897  11,897  11,897  11,897  11,897  11,897
Average number                                                                  
 of shares,                                                                     
 diluted,                                                                       
    1,000 shares  11,897  11,897  11,897  11,897  11,897  11,897  11,897  11,897
Average number       431     433     435     428     433     433     432     416
 of personnel                                                                   



 COMMITMENTS AND CONTINGENCIES

EUR thousand          31.12.2012  31.12.2011
                                            
On own behalf                               
Mortgages                  2,783       2,783
Corporate mortgages       12,500      12,500
                                            
Lease liabilities                           
                                            
-  in next 12 months       1,061       1,035
-  in next 1-5 years       2,404       2,724
                                            
Other commitments              6          25



DERIVATIVE FINANCIAL INSTRUMENTS

Nominal values                   31.12.2012  31.12.2011
EUR thousand                                           
                                                       
Foreign exchange derivatives                           
Forward contracts                         0           0
                                                       
Interest rate derivatives                              
Interest rate swaps                   5,000      10,000
Purchased interest rate options           0           0



CONSOLIDATED KEY FIGURES

EUR thousand                      1.1. –  31.12.  1.1. –  Change, %
                                            2012  31.12.           
                                                    2011           
                                                                   
Continuing operations                                              
Net sales                                 75,998  85,136      -10.7
Operating profit                           3,399  11,082      -69.3
% of net sales                               4.5    13.0           
Profit before tax                          2,971  10,798      -72.5
% of net sales                               3.9    12.7           
Profit for the period                      2,031   7,946      -74.4
% of net sales                               2.7     9.3           
                                                                   
Shareholders´ equity                      31,438  35,118      -10.5
Interest-bearing liabilities               8,179   8,098        1.0
Cash and cash equivalents                  9,245   9,840       -6.0
Net interest-bearing liabilities          -1,066  -1,742      -38.8
Capital employed                          39,617  43,216       -8.3
Return on equity, %                          6.1    23.5           
Return on capital employed, %                8.4    26.1           
Equity ratio, %                             61.0    61.6           
Net gearing, %                              -3.4    -5.0           
                                                                   
Capital expenditure                        2,846   3,208      -11.3
% of sales                                   3.7     3.8           
Research and development costs             1,606   1,639       -2.0
% of net sales                               2.1     1.9           
                                                                   
Order stock                               10,677  13,114      -18.6
                                                                   
Earnings per share, EUR                     0.17    0.67      -74.6
Earnings per share, EUR, diluted            0.17    0.67      -74.6
Equity per share, EUR                       2.64    2.95      -10.5
                                                                   
Average number of shares                                           
- cumulative                              11,897  11,897        0.0
- cumulative, diluted                     11,897  11,897        0.0
                                                                   
Average number of employees                  431     428        0.7





The financial statements are audited and the auditor’s report for the financial
statements has been issued. 

ANNUAL GENERAL MEETING

The Annual General Meeting will be held on Wednesday 27 March 2013 beginning at
10.30 am at Kansallissali, Aleksanterinkatu 44, Helsinki, Finland. 

FINANCIAL REPORTING IN 2013

The 2012 Annual Report will be published on the Company’s website on Wednesday
6 March 2013 at www.exelcomposites.com. 

The Group will issue quarterly interim reports on 3 May, 25 July and 31 October
2013. 

PRESS CONFERENCE

Exel Composites will hold an analyst and press conference regarding the
financial statements today Friday 15 February 2013 at 12.30 pm in the Freda
Cabinet of the Scandic Hotel Simonkenttä at Simonkatu 9, Helsinki, Finland. 

FORWARD-LOOKING STATEMENTS


Certain statements in this report, which are not historical facts, including,
without limitation, those regarding expectations for general economic
development and market situation; regarding customer industry profitability and
investment willingness; regarding Company growth, development and
profitability; regarding cost savings; regarding fluctuations in exchange rates
and interest levels; regarding the success of pending and future acquisitions
and restructurings; and statements preceded by "believes," "expects,"
"anticipates," "foresees" or similar expressions are forward-looking
statements. 

These statements are based on current expectations and currently known facts.
Therefore, they involve risks and uncertainties that may cause actual results
to differ materially from results currently expected by the Company. 

Other unknown or unpredictable factors or underlying assumptions subsequently
proving to be incorrect could cause actual results to differ materially from
those in the forward-looking statements. Exel Composites does not undertake any
obligation to publicly update or revise forward-looking statements, whether as
a result of new information, future events or otherwise, except to the extent
legally required. 



Vantaa, 15 February 2013





EXEL COMPOSITES PLC                           Vesa Korpimies

Board of Directors                                      President and CEO





FURTHER INFORMATION:

Vesa Korpimies, President and CEO, tel. +358 50 590 6754, or email
  
Ilkka Silvanto, CFO and Administrative Director, tel. +358 50 598 9553, or
email   



DISTRIBUTION
NASDAQ OMX Helsinki Ltd.
Main news media
www.exelcomposites.com



EXEL COMPOSITES IN BRIEF
Exel Composites (www.exelcomposites.com) is a technology company which designs,
manufactures and markets composite profiles and tubes for industrial
applications. The Group is the leading composite profile manufacturer in the
world and concentrates on growing niche segments. 

The core of the operations is based on own, internally developed composite
technology, product range based on it and a strong market position in selected
segments with a strong quality and brand image. Profitable growth is pursued by
a relentless search for new applications and development in co-operation with
customers. The personnel’s expertise and high level of technology play a major
role in Exel Composites’ operations. 

Exel Composites Plc share is listed in the Small Cap segment of NASDAQ OMX
Helsinki Ltd.
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Exel Composites Plc's financial statements release 2012