Slide 1: Full Year 2016 financial presentation
Full Year 2016 financial presentation The leading electronic retailer for gemstone jewelry in Europe
Slide 2: Table of contents
Table of contents C1) Highlights in 2016 4) Points of contact elumeo|2 LP ay
Slide 3: Highlights in 2016
Highlights in 2016 elumeo has introduced a full new programming schedule in Germany and Italy with new in house collections resulting in good growth figures in Germany in H2 2016. Italy continues to show weak sales figures after challenging H1 2016 New in-house collections have been developed and in
Slide 4: New formats resulted in growing revenues in Germany in H2 2016
New formats resulted in growing revenues in Germany in H2 2016
Slide 5: New collections developed for in-house presentation and B2B business
New collections have been developed both for In-house presentation and the developing B2B business … • • Inhouse B2B/Wholesale •
Slide 6: Help return revenue per customer to previous levels
…which should help to return revenue per customer to previous levels
Slide 7: GBP lost almost 10% against THB making UK activities unsustainable
In 2016 the GBP lost almost 10% against the THB making the activities in the United Kingdom unsustainable • • •
Slide 8: UK activities restructured in 2016 and relaunched in March 2017
UK activities restructured in 2016 and relaunched in March 2017 • • •
Slide 9: eCommerce continues to show highest growth-rates
eCommerce continues to show highest growth-rates Σ • +52 % • Σ +49 % • • +53 %
Slide 10: elumeo on track to return to profitability in HY1 2017
elumeo on track to return to profitability in HY1 2017 • • • •
Slide 11: Table of contents
Table of contents @ Hightignts in 2016 2.) Financials 3) Outlook and 2017 4) Points of contact elumeo|11
Slide 12: Summary of Full Year 2016 results
Summary of Full Year 2016 results ● ● ●
Slide 13: 2016 vs. 2015 performance – Overview
2016 vs. 2015 performance – Overview • • •
Slide 14: Q4 2016 vs. Q4 2015 performance – Overview
Q4 2016 vs. Q4 2015 performance – Overview • •
Slide 15: Consolidated Income Statement
Consolidated Income Statement
Slide 16: Revenue split by Country
Revenue split by Country 1 Jan - 1Jan - YoY EUR thousand | % of revenue from product sales 31 Dec 2016 31 Dec 2015 in% Germany 44.284 62,0% 45.055 62.1% -1,7% Italy 10.163 14,2% 13.080 — 18,0% -22,3% United Kingdom 12.982 18.2% 14.013 19,3% -7,4% Other countries 3.980 5.6% 388 0.5% __ 926.2% Revenue
Slide 17: Segment Report
Segment Report 1 Jan - 31 Dec 2016 Revenue Gross Segment- EUR thousand | % of (segment) revenue profit EBITDA Sales division Germany & Italy 54.496 763% 23.424 43,0% -3.102 -5,7% Sales division Others 16.963 23.7% 5.319 314% = -3.953 -23,3% Group functions & eliminations QO. 00% 2.452 na. -718 na. T
Slide 18: Segment Report H2 2016
Segment Report H2 2016 Revenue Gross Segment- EUR thousand | % of (segment) revenue profit EBITDA Sales division Germany & Italy 27.948 77.2% 12.157 435% -1.259 -4,5% Sales division Others 8.258 22.8% 2.039 247% -2.410 -29,2% Group functions & eliminations QO 00% 1.228 na. -427 na. Total 36.206 100,
Slide 19: Split of Selling expenses
Split of Selling expenses • • • • • • •
Slide 20: Split of administrative expenses
Split of administrative expenses • • • • • • •
Slide 21: Segment EBITDA
Segment EBITDA 1 Jan - 1Jan - YoY EUR thousand | % of revenue 31 Dec 2016 31 Dec 2015 in% Reconciliation Items Total segment EBITDA -7.772___-10,9% -4.505___-6,2% -72,5% . + Effects from foreign currency Effects from foreign currency translation -3.041 -4,3% -1.244 17% -144,5% translation . * Stock-
Slide 22: Balance sheet
Balance sheet ASSETS 31 Dec 2016 31 Dec 2015 YoY EUR thousand | % of balance sheet total in% * In 2016 only smaller investments for maintenance Non-current assets Intangible assets 925 15% 1011 13% -85% * Deferred tax assets mainly adjusted by Property, plant and equipment 11.244 181% 11.676 153% -3
Slide 23: Balance sheet
Balance sheet EQUITY & LIABILITIES 31 Dec 2016 31 Dec 2015 Yor EUR thousand | % of balance sheet total in% + Equity reduced according to the Equity business development Issued capital 5.500 89% 5500 7.2% 0,0% Capital reserve 33.862 sasx 33.397 43.9% 14% re Retained earnings/losses 5.408 — -87% 10.11
Slide 24: Cash Flow Statement
Cash Flow Statement 1 Jan - 1 Jan - EUR thousand 31Dec 2016 31Dec 2015 Earnings before taxes (EBT) =14.105 -8.994 +/- Depreciation and amortisation on non-current assets +1.737 +985 +/- Increase/decrease in provisions +777 -177 +/- Equity-settled share-based remuneration +465 +359 +/- Other non-cash
Slide 25: Cash Flow Statement
Cash Flow Statement 1 Jan - 1Jan - EUR thousand 31 Dec 2016 31 Dec 2015 - Payments for investments in intangible assets -121 -404 - Payments for investments in property, plant and equipment -907 -9 402 and property, plant and equipment () +1 = Cash flow from investing activities -1.028 -9.805 + Proc
Slide 26: Table of contents
Table of contents @ tightignts in 2016 ] 6 Financials XL 4) Points of contact elumeo|26
Slide 27: 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. * Asaresult of digitalization cost of distribution has been reduced in many territories After a
Slide 28: Table of contents
Table of contents @ Hightights in 2016 ] (2) Financials J ® Outlook and 2017 ] 4 ) Points of contact elumeo|28
Slide 29: Executive Board Investor Relations contact
4 Executive Board Investor Relations contact