5. Financial information by segment
The Group’s reportable segments are Sustainable Forest Management Brazil, Sustainable Forest Management Gabon, Trading and Carbon & Energy.
Operating segments – 30 June 2017
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Timber Trading |
Carbon & Energy |
Other 1 | Total 30 June 2017 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||
| Third parties | 4 810 | 15 193 | 1 974 | – | –0 | 21 977 | ||||||
| Intersegment | 210 | 33 | – | – | –243 | – | ||||||
| Associated and related parties | 487 | – | – | – | – | 487 | ||||||
| Total revenue | 5 507 | 15 226 | 1 974 | – | –243 | 22 464 | ||||||
| Profit/(loss) on sale of fixed assets and affiliates | 11 | 23 | – | – | – | 34 | ||||||
| Share of profit/(losses) of associates | –57 | – | – | – | – | –57 | ||||||
| EBITDA | –60 | 5 273 | 220 | –0 | –1 351 | 4 081 | ||||||
| Segment assets | 22 888 | 43 684 | 3 148 | 70 | 428 | 70 218 | ||||||
| Segment liabilities | 49 159 | 32 323 | 1 096 | 187 | –31 533 | 51 232 | ||||||
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1 The eliminations and adjustments consist of the inter- and intrasegment eliminations and the results from Precious Woods Holding Ltd, the Luxembourg entities and Precious Woods Management Ltd, which are not allocated to a specific segment.
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Operating segments – 30 June 2016
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Timber Trading |
Carbon & Energy |
Other 1 | Total 30 June 2016 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||
| Third parties | 5 291 | 13 800 | 1 045 | 366 | – | 20 502 | ||||||
| Intersegment | 523 | 42 | – | – | –565 | – | ||||||
| Associated and related parties | 395 | – | – | – | – | 395 | ||||||
| Total revenue | 6 209 | 13 842 | 1 045 | 366 | –565 | 20 897 | ||||||
| Profit/(loss) on sale of fixed assets and affiliates | 4 | – | – | – | 0 | 4 | ||||||
| Share of profit/(losses) of associates | –56 | – | – | – | – | –56 | ||||||
| EBITDA | 1 689 | 3 207 | 80 | 97 | –1 269 | 3 804 | ||||||
| Segment assets | 23 556 | 40 988 | 1 999 | –23 | 3 388 | 69 908 | ||||||
| Segment liabilities | 47 732 | 30 964 | 686 | 183 | –30 591 | 48 974 | ||||||
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1 The eliminations and adjustments consist of the intersegment eliminations and the results from Precious Woods Holding Ltd, the Luxembourg entities and Precious Woods Management Ltd, which are not allocated to a specific segment.
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Reconciliation of reportable segment profit or loss
| in thousand EUR | 30 June 2017 | 30 June 2016 | ||
|---|---|---|---|---|
| Total EBITDA for reportable segments | 5 489 | 5 129 | ||
| EBITDA Other | –1 351 | –1 269 | ||
| Share of profit/(losses) of associates | –57 | –56 | ||
| EBITDA | 4 081 | 3 804 | ||
| Depreciation, amortization and impairment | –2 252 | –2 467 | ||
| EBIT | 1 829 | 1 337 | ||
| Financial income and expenses | –1 269 | –1 752 | ||
| Earnings before tax | 560 | –415 |