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 2024
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Trading |
Carbon & Energy |
Other 1 |
Total 30 June 2024 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenues | ||||||||||||
| Sale of goods and services | 5 804 | 23 974 | 2 278 | 128 | – | 32 184 | ||||||
| Sale of goods and services across segments | – | – | – | 37 | –37 | – | ||||||
| Freight expenses and sales commissions | –728 | –4 792 | –366 | – | – | –5 886 | ||||||
| Total revenues | 5 076 | 19 182 | 1 912 | 165 | –37 | 26 298 | ||||||
| Profit/(loss) on sale of PP&E | 7 | –19 | – | – | – | –12 | ||||||
| Share of profit/(loss) of associates | – | –389 | – | – | – | –389 | ||||||
| Earnings before interest, taxes, depreciation and amortization (EBITDA) | –659 | 1 222 | –282 | –250 | –898 | –867 | ||||||
| Depreciation and amortization | –659 | –1 990 | – | –10 | –42 | –2 701 | ||||||
| Impairment charges/reversals | 6 | – | – | – | – | 6 | ||||||
| Profit/(loss) from operating activities (EBIT) | –1 312 | –768 | –282 | –260 | –940 | –3 562 | ||||||
| Financial income | 102 | |||||||||||
| Financial expenses | –885 | |||||||||||
| Earnings before tax (EBT) | –4 345 | |||||||||||
| Segment assets | 78 931 | 45 933 | 2 492 | 2 927 | –6 310 | 123 973 | ||||||
| Segment liabilities | 50 181 | 52 172 | 2 256 | 136 | –10 228 | 94 517 | ||||||
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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 2023
| in thousand EUR | Sustainable Forest Management Brazil |
Sustainable Forest Management Gabon |
Trading |
Carbon & Energy |
Other 1 |
Total 30 June 2023 |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenues | ||||||||||||
| Sale of goods and services | 9 055 | 23 643 | 5 299 | 1 527 | –28 | 39 496 | ||||||
| Sale of goods and services across segments | 821 | 104 | – | – | –925 | – | ||||||
| Freight expenses and sales commissions | –1 427 | –4 432 | –762 | – | – | –6 621 | ||||||
| Total revenues | 8 449 | 19 315 | 4 537 | 1 527 | –953 | 32 875 | ||||||
| Profit/(loss) on sale of fixed assets and affiliates | 27 | –3 | – | – | – | 24 | ||||||
| Share of profit of associates | – | –413 | – | – | – | –413 | ||||||
| Earnings before interest, taxes, depreciation and amortization (EBITDA) | 1 143 | 1 339 | 259 | 421 | –1 154 | 2 008 | ||||||
| Depreciation and amortization | –445 | –1 709 | – | –9 | –62 | –2 225 | ||||||
| Profit/(loss) from operating activities (EBIT) | 704 | –371 | 259 | 412 | –1 215 | –211 | ||||||
| Financial income | 63 | |||||||||||
| Financial expenses | –2 307 | |||||||||||
| Earnings before tax (EBT) | –2 455 | |||||||||||
| Segment assets | 88 831 | 53 181 | 5 347 | 3 864 | –7 941 | 143 282 | ||||||
| Segment liabilities | 46 610 | 51 962 | 2 996 | 276 | –11 250 | 90 594 | ||||||
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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 2024 | 30 June 2023 | ||
|---|---|---|---|---|
| Total EBITDA for reportable segments | 420 | 3 575 | ||
| EBITDA Other | –898 | –1 154 | ||
| Share of profit/(loss) of associates | –389 | –413 | ||
| EBITDA | –867 | 2 008 | ||
| Depreciation, amortization and impairment | –2 695 | –2 219 | ||
| EBIT | –3 562 | –211 | ||
| Financial income and expenses | –783 | –2 244 | ||
| Earnings before tax | –4 345 | –2 455 |