4. 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 2018
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Trading | Carbon & Energy |
Other 1 | Total 30 June 2018 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||
| Third parties | 4 289 | 15 729 | 2 397 | – | – | 22 415 | ||||||
| Intersegment | 175 | – | – | – | –175 | – | ||||||
| Associated and related parties | 428 | – | – | – | – | 428 | ||||||
| Total revenue | 4 892 | 15 729 | 2 397 | – | –175 | 22 843 | ||||||
| Profit/(loss) on sale of fixed assets and affiliates | – | – | – | – | – | – | ||||||
| Share of profit of associates | 166 | – | – | – | – | 166 | ||||||
| EBITDA | 412 | 4 339 | 298 | –0 | –1 174 | 3 875 | ||||||
| Depreciation and amortization | –210 | –2 115 | – | – | –7 | –2 332 | ||||||
| Impairment charges/reversals | – | – | – | – | – | – | ||||||
| Profit/(loss) from operating activities (EBIT) | 202 | 2 224 | 298 | –0 | –1 181 | 1 543 | ||||||
| Financial income and expenses | –486 | –823 | –13 | – | –79 | –1 401 | ||||||
| Earnings before tax | 142 | |||||||||||
| Segment assets | 20 833 | 46 405 | 2 570 | 318 | 476 | 70 602 | ||||||
| Segment liabilities | 49 707 | 34 567 | 1 238 | 173 | –33 336 | 52 349 | ||||||
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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 2017
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Trading | Carbon & Energy |
Other 1 | Total 30 June 2017 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ||||||||||||
| Third parties | 4 810 | 15 193 | 1 974 | – | – | 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 | ||||||
| Depreciation and amortization | –231 | –2 014 | – | – | –7 | –2 252 | ||||||
| Impairment charges/reversals | – | – | – | – | – | – | ||||||
| Profit/(loss) from operating activities (EBIT) | –291 | 3 259 | 220 | –0 | –1 358 | 1 829 | ||||||
| Financial income and expenses | –484 | –837 | –7 | – | 59 | –1 269 | ||||||
| Earnings before tax | 560 | |||||||||||
| 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 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 2018 | 30 June 2017 | ||
|---|---|---|---|---|
| Total EBITDA for reportable segments | 4 883 | 5 489 | ||
| EBITDA Other | –1 174 | –1 351 | ||
| Share of profit/(losses) of associates | 166 | –57 | ||
| EBITDA | 3 875 | 4 081 | ||
| Depreciation, amortization and impairment | –2 332 | –2 252 | ||
| EBIT | 1 543 | 1 829 | ||
| Financial income and expenses | –1 401 | –1 269 | ||
| Earnings before tax | 142 | 560 |