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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
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
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.
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
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
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.
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