4. Financial information by segment
The Group’s reportable segments are Sustainable Forest Management Brazil, Sustainable Forest Management Gabon, Trading and Carbon & Energy.
For further details on the increase of assets and liabilities in the segment Carbon & Energy please refer to Note 5.
Operating segments – 30 June 2021
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Trading |
Carbon & Energy |
Other 1 |
Total 30 June 2021 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenues | ||||||||||||
| Third parties | 6 886 | 17 757 | 1 971 | 283 | –3 | 26 894 | ||||||
| Intersegment | 199 | 47 | – | – | –246 | – | ||||||
| Associated and related parties | 300 | – | – | – | – | 300 | ||||||
| Total revenues | 7 385 | 17 804 | 1 971 | 283 | –249 | 27 194 | ||||||
| Profit/(loss) on sale of fixed assets and affiliates | – | 15 | – | – | – | 15 | ||||||
| Share of profit/(loss) of associates | –228 | –391 | – | – | – | –619 | ||||||
| Earnings before interest, tax, depreciation and amortization (EBITDA) | 3 192 | 3 706 | 157 | –111 | –1 423 | 5 521 | ||||||
| Depreciation and amortization | –203 | –1 731 | – | –1 | –60 | –1 995 | ||||||
| Profit/(loss) from operating activities (EBIT) | 2 989 | 1 974 | 157 | –112 | –1 482 | 3 526 | ||||||
| Financial income | 185 | |||||||||||
| Financial expenses | –1 653 | |||||||||||
| Earnings before tax (EBT) | 2 058 | |||||||||||
| Segment assets | 62 161 | 52 572 | 2 000 | 2 218 | –2 995 | 115 956 | ||||||
| Segment liabilities | 38 254 | 45 673 | 917 | 578 | –14 905 | 70 517 | ||||||
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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 2020
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Trading |
Carbon & Energy |
Other 1 |
Total 30 June 2020 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenues | ||||||||||||
| Third parties | 5 551 | 15 774 | 1 384 | 65 | – | 22 774 | ||||||
| Intersegment | 301 | 15 | – | – | –316 | – | ||||||
| Associated and related parties | 352 | – | – | – | – | 352 | ||||||
| Total revenues | 6 204 | 15 789 | 1 384 | 65 | –316 | 23 126 | ||||||
| Profit/(loss) on sale of fixed assets and affiliates | 12 | – | – | – | – | 12 | ||||||
| Share of profit of associates | 185 | – | – | – | – | 185 | ||||||
| Earnings before interest, tax, depreciation and amortization (EBITDA) | 1 519 | 974 | –105 | 6 | –842 | 1 552 | ||||||
| Depreciation and amortization | –229 | –1 739 | – | – | –24 | –1 992 | ||||||
| Profit/(loss) from operating activities (EBIT) | 1 290 | –765 | –105 | 6 | –866 | –440 | ||||||
| Financial income | 350 | |||||||||||
| Financial expenses | –1 619 | |||||||||||
| Earnings before tax (EBT) | –1 709 | |||||||||||
| Segment assets | 58 948 | 52 641 | 1 956 | 447 | –1 730 | 112 262 | ||||||
| Segment liabilities | 62 619 | 47 354 | 1 409 | 101 | –32 923 | 78 560 | ||||||
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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 2021 | 30 June 2020 | ||
|---|---|---|---|---|
| Total EBITDA for reportable segments | 7 563 | 2 209 | ||
| EBITDA Other | –1 423 | –842 | ||
| Share of profit/(loss) of associates | –619 | 185 | ||
| EBITDA | 5 521 | 1 552 | ||
| Depreciation, amortization and impairment | –1 995 | –1 992 | ||
| EBIT | 3 526 | –440 | ||
| Financial income and expenses | –1 468 | –1 269 | ||
| Earnings before tax | 2 058 | –1 709 |