Slide 1: Half year 2017 financial presentation
Half year 2017 financial presentation The leading electronic retailer for gemstone jewelry in Europe
Slide 2: Table of contents
Table of contents C1) Highlights in H1 2017 4) Points of contact elumeo|2 LP ay
Slide 3: Highlights in Q2 2017
Highlights in Q2 2017 Growth in continental Europe with lower operational cost The newly developed B2B-Segment grew strongly in the second quarter eCommerce sales continue to grow in continental Europe and USA Segment EBITDA in Q2 TEUR -379. Strong EUR led to positive FX-effect in Q2 with a positive
Slide 4: Germany and Italy are back on track
Germany and Italy are back on track Σ +11,0% Σ +11,3% +11,0%
Slide 5: Cost of operations continue to fall in Q2
Cost of operations continue to fall in Q2 -13 % -13 %
Slide 6: The newly introduced B2B business shows great growth
The newly introduced B2B business shows great growth B2B/Wholesale
Slide 7: eCommerce continues to show highest growth-rates
eCommerce continues to show highest growth-rates Σ • +42,5% Σ • +37,1% • • +46,3%
Slide 8: elumeo has returned to profitability as expected
elumeo has returned to profitability as expected • • •
Slide 9: Table of contents
Table of contents @ Hightignts in a1 2017 ge) nance 3) Outlook 4) Points of contact elumeo|9
Slide 10: Summary of H1 2017 results
Summary of H1 2017 results ● ● ● ●
Slide 11: H1 2017 vs. H1 2016 performance – Overview
H1 2017 vs. H1 2017 performance – Overview • • • •
Slide 12: Q2 2017 vs. Q2 2016 performance – Overview
Q2 2017 vs. Q2 2016 performance – Overview • • •
Slide 13: Consolidated Income Statement
Consolidated Income Statement
Slide 14: Revenue split by Country
Revenue split by Country Q2 2017 Q2 2016 QoQ 1 Jan - 1Jan - HoH EUR thousand | % of revenue from product sales in% 30 Jun 2017 30 Jun 2016 in% Germany 13740 72,0% 12.382 61,0% 11,0% 25.402 700% 21348 606% 19,0% Italy 2494 131% 2.241 110% 113% 4.860 13,4% 5.174 14.7% -6,1% United Kingdom 1700 89% 4.0
Slide 15: Segment Report
Segment Report 1 Jan - 30 Jun 2017 Revenue Gross Segment- EUR thousand | % of (segment) revenue profit EBITDA Sales division Germany & Italy 30.288 83,4% 12.211 40,3% -666 -2,2% Sales division Others 6.031 166% 1215 202% -1.421 -23,6% Group functions & eliminations ie} 0,0% 1311 na. -267 na. Total 3
Slide 16: Split of Selling expenses
Split of Selling expenses • • • • • •
Slide 17: Split of administrative expenses
Split of administrative expenses • • • • • • •
Slide 18: Total-Segment-EBITDA
Total-Segment-EBITDA Note Q2 2017 Q2 2016 QoQ 1Jan - 1 Jan - HoH EUR thousand | % of revenue in% 30 Jun 2017 30 Jun 2016 in % Total segment EBITDA =379 _-2,0% _-1.379 _-6,8% 72,5% _=2.354 -6,5% _-3.677 -10,4% 36,0% Effects from foreign currency translation 7) 895 47% -1336 -66% 167,0% 287 08% -1.903
Slide 19: Balance sheet
Balance sheet ASSETS EUR thousand | % of balance sheet total 30 June Note 2017 31 Dec 2016 Change in% Non-current assets Intangible assets (14.) 827 14% 925 15% -10,5% Property, plant and equipment (14.) 10.399 17.5% 11.244 181% -7,5% Other financial assets (16) 507 0,9% 522 08% -2,9% Other non-fina
Slide 20: Balance sheet
Balance sheet EQUITY & LIABILITIES Note 30June 2017 31Dec 2016 Change EUR thousand | % of balance sheet total in % Equity Issued capital (7) 5500 93% 5.500 89% 0,0% Capital reserve (17) 34.050 57.3% 33.862 545% 0,6% Retained losses -8.907 -15,0% -5.408 -87% -64,7% Foreign currency translation reserv
Slide 21: Cash Flow Statement
Cash Flow Statement Note 1Jan - 1Jan - HoH EUR thousand 30 Jun 2017 30 Jun2016 = in% Earnings before taxes (EBT) 3.103 -6.679 53,5% +/- Depreciation and amortisation on non-current assets (14) +848 +848 0,0% +/- Increase/decrease in provisions -372 +60 = -716,1% +/- Equity-settled share-based remune
Slide 22: Cash Flow Statement
Cash Flow Statement Note 1Jan - 1Jan - HoH EUR thousand 30 Jun 2017 30 Jun 2016 in% - Payments for investments in intangible assets -7 -60 88.1% - Payments for investments in property, plant and equipment -109 -682 84,0% + Proceeds from sale of intangible assets and property, plant and equipment +1
Slide 23: Table of contents
Table of contents ©@ tightignts in a1 2017 ] 6 Financials £3) Outlook 4) Points of contact elumeo|23
Slide 24: 2017 Outlook
2017 Outlook In 2017 elumeo will benefit from a large number of initiatives to reduce operational cost * Efficiency has been increased in all territories resulting in a higher productivity and lower cost. * In particular cost of reach and personnel costs have been reduced in all territories. After a
Slide 25: Table of contents
Table of contents @ Hightights in 2016 ] (2) Financials J ® Outlook and 2017 ] 4 ) Points of contact elumeo|25
Slide 26: Executive Board Investor Relations contact
4 Executive Board Investor Relations contact