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 2022
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Trading |
Carbon & Energy |
Other 1 |
Total 30 June 2022 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenues | ||||||||||||
| Third parties | 7 220 | 18 400 | 4 003 | 1 728 | –30 | 31 321 | ||||||
| Intersegment | 1 607 | 51 | 2 | – | –1 659 | – | ||||||
| Associated and related parties | – | – | – | – | – | – | ||||||
| Total revenues | 8 827 | 18 451 | 4 005 | 1 728 | –1 690 | 31 321 | ||||||
| Profit/(loss) on sale of fixed assets and affiliates | 5 | 38 | – | – | – | 43 | ||||||
| Share of profit/(loss) of associates | – | –37 | – | – | – | –37 | ||||||
| Earnings before interest, tax, depreciation and amortization (EBITDA) | 2 679 | 2 991 | 527 | 521 | –1 666 | 5 052 | ||||||
| Depreciation and amortization | –320 | –1 825 | – | –8 | –61 | –2 214 | ||||||
| Profit/(loss) from operating activities (EBIT) | 2 359 | 1 166 | 527 | 513 | –1 727 | 2 838 | ||||||
| Financial income | 125 | |||||||||||
| Financial expenses | –2 082 | |||||||||||
| Earnings before tax (EBT) | 881 | |||||||||||
| Segment assets | 80 512 | 51 556 | 4 004 | 3 875 | –7 597 | 132 350 | ||||||
| Segment liabilities | 44 670 | 48 197 | 2 318 | 308 | –16 087 | 79 406 | ||||||
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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 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 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 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 2022 | 30 June 2021 | ||
|---|---|---|---|---|
| Total EBITDA for reportable segments | 6 755 | 7 563 | ||
| EBITDA Other | –1 666 | –1 423 | ||
| Share of profit/(loss) of associates | –37 | –619 | ||
| EBITDA | 5 052 | 5 521 | ||
| Depreciation, amortization and impairment | –2 214 | –1 995 | ||
| EBIT | 2 838 | 3 526 | ||
| Financial income and expenses | –1 957 | –1 468 | ||
| Earnings before tax | 881 | 2 058 |