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Stock exchange releases | 27.10.2010

INTERIM REPORT OF ATRIA PLC 1 JANUARY - 30 SEPTEMBER 2010

INTERIM REPORT OF ATRIA PLC 1 JANUARY - 30 SEPTEMBER 2010                       


Atria has recorded impairment loss for goodwill in Russia and lowers the Group's
forecast for the remainder of the year                                        


- Disputes in the spring relating to collective bargaining weighed down Atria   
Finland's net sales and EBIT during the first half of the year. In Q3/2010,     
Atria Finland's result development was positive.                                
- The rising prices of meat raw materials weakened Atria Russia's operative     
EBIT.                                                                           
- In Q3/2010, Atria recorded impairment loss of EUR 10.4 million for goodwill in
Russia.                                                                         
- Atria Scandinavia's profitability in the first half of the year improved from 
the previous year.                                                              
- The full-year EBIT and net sales of the Group in 2010 are expected to be below
the levels seen in 2009.                                                        


Atria Group:                                                                    
                               Q3/        Q3/        Q1-Q3/   Q1-Q3/	           
EUR million                    2010       2009       2010     2009     2009     
---------------------------------------------------------------------------     
Net sales                     331.3      327.5      954.2    975.6  1,316.0     
EBIT                           -0.4       16.9        5.3     23.6     27.5     
EBIT %                         -0.1        5.2        0.6      2.4      2.1     
Profit before taxes            -3.0       14.4       -1.3     13.3     16.5    
Earnings per share, EUR       -0.22       0.35      -0.19     0.29     0.25 

Review Q3/2010                                                                  

Atria Group's net sales increased year-on-year by 1.2 per cent. In local        
currencies, net sales fell by 2.3 per cent. The principal reason for the decline
in net sales is Atria Scandinavia's decreased net sales, which is mainly        
explained by the discontinuation of consumer-packed meat production. In local   
currencies, the Q3/2010 net sales of Atria Finland and Atria Russia grew        
somewhat year-on-year.                                                          

The Group's EBIT for Q3/2010 was EUR -0.4 million. As a result of goodwill      
impairment testing in Atria Russia, the company's Board of Directors decided    
that Atria Russia will record impairments totalling EUR 10.4 million allocated  
to goodwill.  The impairments will have no effects on cash flow.                

Atria Russia's Q3/2010 net sales came to EUR -15.4 million, which includes      
goodwill impairment losses of EUR -10.4 million. Russia's weak performance was  
also impacted by sluggish market demand, weakened margins, increased marketing  
costs and, in particular, the sharp rise in the price of meat raw materials.    

Atria Russia's EBIT also includes other non-recurring items relating to the     
Campomos acquisition and a real estate in Moscow. The company reached a         
agreement with the seller concerning the conditional purchase price for the     
Campomos acquisition during the Q3/2010 period. The positive net effect of these
items was EUR 1.3 million.                                                      
                                                                                
Good sales of poultry products and strong cost efficiency raised Atria Finland's
EBIT to EUR 11.9 million. Atria Scandinavia's EBIT came to EUR 4.3 million and  
Atria Baltic's operating loss to EUR 0.9 million.                               

The Group's net liabilities increased by EUR 8.6 million. This was mainly due to
an increased level of working capital and the strengthening of the Swedish      
krona.                                                                          


Atria Finland 1 January - 30 September 2010                                     

                               Q3/        Q3/       Q1-Q3/   Q1-Q3/	            
EUR million                    2010       2009      2010     2009      2009     
---------------------------------------------------------------------------     
Net sales                     195.9      190.8      553.9    574.4    781.9     
EBIT                           11.9       13.9       22.9     31.7     42.9     
EBIT %                          6.1        7.3        4.1      5.5      5.5     


Atria Finland's Q3/2010 net sales improved year-on-year by 2.7 per cent.        
However, the net sales for the entire period January - September were down      
year-on-year because of the disputes relating to collective bargaining in the   
spring.   During the summer season, Atria was particularly successful within the
poultry product group. Good preparation for the change in the fresh poultry     
marketing directive and good product novelties boosted Atria's market share to  
record heights. In other product groups, recovery from the labour dispute to    
normal production levels will take longer. The market for Food Service products 
is recovering from the recession, and sales took a turn for the better during   
the period under review.                                                        

The Q3/2010 EBIT fell year-on-year by 14.4 per cent. The average price in the   
product range was lower than in the previous year's comparison period. However, 
cost efficiency has been good, resulting in good profitability.                 

The 10-day production break caused by the strike overloaded pig and bovine      
slaughterhouses in the summer, and clearing this backlog increased the amount of
frozen stocks. The frozen stocks could not be cleared because of the record-high
amount of imported meat in the market.                                          

The steep rise in the price of feed at the end of the period under review has   
put heavy cost pressure on meat producers.  The feed price is approximately 50  
per cent higher than last year.                                                 


Atria Scandinavia 1 January - 30 September 2010                                 

                               Q3/        Q3/        Q1-Q3/   Q1-Q3/	           
EUR million                    2010       2009       2010     2009     2009     
---------------------------------------------------------------------------     
Net sales                      98.9      104.4      293.6    306.4    405.2     
EBIT                            4.3        4.7        8.3      6.6     10.0     
EBIT %                          4.3        4.5        2.8      2.2      2.5     


Atria Scandinavia's Q3/2010 net sales fell year-on-year by 5.3 per cent. In     
local currency, the decrease was 12.9 per cent. The decline in the net sales is 
mainly due to the discontinuation of consumer-packed meat production. During the
period under review, consumers' weakened purchasing power was particularly      
evident in the sales of retail and Food Service products.                       

Despite the weakened sales, the Q3/2010 EBIT, excluding the non-recurring costs 
of EUR 0.3 million resulting from the discontinuation of consumer-packed meat   
production, came to EUR 4.6 million, which is at the same level as the Q3/2009  
EBIT.  EBIT for the first three quarters of the year excluding non-recurring    
costs was EUR 10.6 million (EBIT % 3.6), which is better than in the previous   
year's comparison period (EUR 9.5 million, EBIT % 3.1). The Swedish krona       
strengthening against the euro has also had a positive impact on the company's  
earnings development.                                                           

The efficiency improvement programme launched at the start of the year is       
progressing according to plan. The Tyresö production plant located in the       
Stockholm region has been closed down and production has been transferred to the
Skene plant.  In addition, the production of delicatessen products in Gothenburg
has been transferred to Skene. The Gothenburg plant has been turned into a      
delivery centre for delicatessen products. The production of consumer-packed    
meat was discontinued, and the Årsta plant was closed down at the end of the    
review period.                                                                  

The market shares of Atria Scandinavia's brands have remained stable throughout 
the first three quarters of the year.                                           


Atria Russia 1 January - 30 September 2010                                      

                               Q3/        Q3/        Q1-Q3/   Q1-Q3/	           
EUR million                    2010       2009       2010     2009     2009     
---------------------------------------------------------------------------     
Net sales                      33.7       28.7       97.0     83.1    113.0     
EBIT                          -15.4       -0.5      -20.3     -9.4     -9.8     
EBIT %                        -45.7       -1.7      -20.9    -11.3     -8.7 


Atria Russia's net sales increased in Q3/2010 by 17.4 per cent year-on-year.    
This was due to additional investments directed at sales both in St Petersburg  
and Moscow. The growth was partly due to the strengthening of the Russian rouble
against the euro. In the local currency, net sales grew by 5.3 per cent         
year-on-year.                                                                   

The Q3/2010 EBIT showed a loss of EUR 15.4 million (Q3/2009 EUR -0.5 million).  
During the review period, Atria Russia recorded impairments totalling EUR 10.4  
million allocated to goodwill as a non-recurring item.  The weak performance was
compounded by the sluggish market demand, weakened margins, increased marketing 
costs and, in particular, the sharp rise in the prices of meat raw materials.   

Atria Russia's EBIT also includes non-recurring items relating to the Campomos  
acquisition and a real estate in Moscow.   The company reached a agreement with 
the seller concerning the conditional purchase price for the Campomos           
acquisition during the Q3/2010 period. The positive net effect of these items   
was EUR 1.3 million.                                                            

In the early part of the year, the market for meat product groups has declined  
by about ten per cent (Source: Business Analytica).                             

Atria's market share in value increased in the St Petersburg area retail trade  
over the period January-June 2010 to the level of about 20 per cent. Atria is   
the clear market leader in St Petersburg (Source: Business Analytica). The      
company's market share also strengthened in Moscow and was around four per cent 
(Source: Atria's own estimate). The sales and marketing efforts related to      
Campomos products, initiated in 2009, have continued as planned. The            
year-on-year increase in marketing costs is about EUR 3 million compared to     
2009, with the main emphasis on the last two quarters.                          

The prices of meat raw materials have increased sharply during Q3/2010 and the  
price rises are expected to continue for the remainder of the year. The aim is  
to transfer the rise of raw material prices to the prices of end products, which
may have a negative impact on net sales in the final quarter of the year.       


Atria Baltic 1 January - 30 September 2010                                      

                               Q3/        Q3/        Q1-Q3/   Q1-Q3/	           
EUR million                    2010       2009       2010     2009     2009     
---------------------------------------------------------------------------     
Net sales                       8.7        9.3       26.2     28.6     37.5     
EBIT                           -0.9       -0.9       -3.0     -3.4    -12.6     
EBIT %                        -10.3       -9.7      -11.5    -11.9    -33.6     

Atria Baltic's Q3/2010 net sales fell slightly year-on-year. Atria's net sales  
have decreased by 8.4 per cent from the start of the year. The overall Estonian 
market for the product groups relevant to Atria has continued to decline during 
the first three quarters of 2010. The overall Estonian market for cold cuts has 
declined in value by about seven per cent during the first three quarters of the
year. The market for cooking sausages has declined by 11 per cent (Source: AC   
Nielsen). In cold cuts, Atria's market share has remained around the 18 per cent
level in Estonia during the first three quarters. In grill sausages, Atria is   
number one in the Estonian market with a market share exceeding 30 per cent     
(Source: AC Nielsen). Atria's sales of consumer-packed meat have continued to   
grow strongly during the first three quarters. Net sales have also been affected
by the company's decision to discontinue products with low profitability.       

Atria Baltic's EBIT Q3/2010 remained at last year's level. The closing down of  
the Ahja plant in the early part of the year, as well as other efficiency       
improvement measures implemented, have improved the company's cost structure.   

The price of animal feed in Estonia will raise the costs of Atria Baltic's pig  
meat production during the remainder of the year.                               


Events occurring after the period                                               

After the review period, Atria announced a revision of its strategy and related 
changes in the management organisation.  The key goals are a significant        
improvement of the profitability of international operations, strengthening the 
market position and organic growth. In its revised strategy, Atria Plc has      
determined that Atria's long-term competitiveness will rely on product          
leadership. Product leadership includes long-term strengthening of brands as    
well as investments in product development and increased consumer knowledge.    
Particular focus areas are Cold Cuts and the Atria Concept business.            

As of 1 October 2010, changes were implemented in the job descriptions of Atria 
Group Management members.  The new organisation will have the following         
Group-level functions and executive directors:                                  
                                                                                
- Meat Raw Material Procurement and Atria Concept, Executive Vice President &   
Deputy CEO Juha Gröhn                                                           
- Quality, Product Safety and Sustainability, Group Vice President Merja Leino  
- Product Leadership, Group Vice President Jarmo Lindholm                       
- Strategy Process, Group Vice President Pasi Luostarinen                       
- Primary Production, Executive Vice President Juha Ruohola                     
- Procurement, Steering, Logistics and Information Management, Group Vice       
President Jukka Mäntykivi                                                       
- Finance and Administration, Chief Financial Officer Tomas Back                
                                                                                

Product Leadership and Strategy Process are entirely new Group functions.       
Product Leadership comprises Group-wide brand management, R&D and product group 
management functions. The Group Vice President in charge of the Strategy Process
is responsible for implementing and monitoring the process throughout the Group.
                                                                                
In October, Atria published the Atria's Handprint programme. Under this         
programme, Atria will continue its work on corporate responsibility, which has  
been going on for more than 100 years.  Responsible operating methods and       
transparency are key development priorities for the entire food industry. By    
investing more systematically in developing responsible operating methods, Atria
aims to secure its current and future operating conditions. More information on 
Atria's Handprint programme is available on our website: www.atriagroup.com     

Kirsi Matero, M.Sc. (Econ.), was appointed as the Group Vice President of Human 
Resources in Atria Plc, effective from 15 November 2010. Previously, Ms Matero  
has worked as the HR Director of Pfizer Ltd. She will be a member of the Atria  
Management Group and will report to the President and CEO, Matti Tikkakoski.    

                                                                                
Investments                                                                     

The Group's investments totalled EUR 7.1 million in Q3/2010 (EUR 5.0 million)   
and EUR 34.2 million in the first three quarters (EUR 21.6 million).            


Personnel                                                                       

The Group had an average of 5,811 (5,840) employees during the period.          

Personnel by business area:                                                     
                                                                                
                        Q1-Q3/2010   Q1-Q3/2009                                 
Atria Finland           2,093        2,243                                      
Atria Scandinavia       1,214        1,445                                      
Atria Russia            2,025        1,992                                      
Atria Baltic              479          633                                      

Atria Plc announced the following changes in the Group management as of 1       
September 2010. Atria Finland Ltd's Managing Director Juha Gröhn, M.Sc. (Food   
Sc.) was appointed Managing Director, Atria Scandinavia AB. Mr Gröhn will       
continue as Atria Plc's Executive Vice President and Deputy CEO. Furthermore, he
will be responsible for Meat Raw Material Procurement.                          

The President and CEO of Atria Plc, Matti Tikkakoski, M.Sc. (Econ.), was        
appointed Atria Finland's Managing Director.  He will continue as Atria Plc's   
President and CEO.                                                              

Atria Plc's CFO Tomas Back, MSc (Econ.), was appointed Atria Baltic's Business
Area Director. He will also continue as Atria Plc's CFO. 


Atria Plc's administration                                                      

Atria Plc's Board of Directors has the following membership: Chairman of the    
Board Martti Selin, Vice Chairman of the Board Timo Komulainen, members Tuomo   
Heikkilä, Esa Kaarto, Maisa Romanainen, Harri Sivula and Matti Tikkakoski.      


Financing                                                                       

In Q3/2010, Atria Plc refinanced four credit limits totalling EUR 190 million   
with three new credit limits totalling EUR 150 million. The maturities of the   
new committed credit limits are five years (EUR 100 million) and seven years    
(EUR 50 million). In addition to these, a TyEl loan in the amount of EUR 14     
million was drawn, with a maturity of eight years. These arrangements lengthen  
the average maturity of the Group's loan portfolio and decrease the refinancing 
risk of the loan portfolio. During the review period, Atria also concluded a new
interest rate swap. After these arrangements, the portion of the Group's loan   
portfolio with fixed interest rates accounts for 39 per cent.                   


Short-term business risks                                                       

If the sluggishness in the meat product market continues in Russia, it will     
weaken the demand for Atria's products in Atria customerships. In addition, the 
steep rise in meat raw material prices in Russia will weaken the company's      
prospects of profitability for the remainder of the year.                       

The price of animal feed raises the costs of meat production, which may weaken  
the company's performance.                                                      

The export restrictions imposed by the Russian authorities on Finnish foods do  
not have a significant impact on Atria's business. The share of Russian exports 
in Atria Group's net sales is small.                                            

Otherwise, no significant changes have occurred to Atria Group's short-term     
business risks compared with the risks described in the 2009 financial          
statements.                                                                     


Outlook for the future                                                          

As a deviation from earlier guidance, the Group's EBIT in 2010 is predicted to  
remain below the 2009 EBIT level. In addition, as a deviation from earlier      
guidance, the Group's net sales in 2010 are predicted to fall somewhat below the
2009 level. Previously, Atria had estimated the Group's EBIT and net sales in   
2010 to remain at the 2009 level.                                               

If the sluggishness in the meat product market continues in Russia, it will     
weaken the increase in Atria Russia's sales volumes. The prices of meat raw     
materials have increased significantly in Russia during the period              
August-September and the prices are expected to continue rising sharply for the 
remainder of the year. The aim is to transfer the rise of raw material prices to
the prices of end products, which may have a negative impact on the Q4/2010 net 
sales. In addition, the company's decision to discontinue production of         
consumer-packed meat in Sweden will cut the Q4/2010 net sales. On the other     
hand, the strengthening of the Russian rouble and Swedish krona has increased   
the Group's euro-denominated net sales.                                         

The main reasons for the weakening of the predicted EBIT are Atria Russia's     
goodwill impairment loss and weakened prospects of results for the remainder of 
the year. Atria Russia's full-year operating loss is expected to grow           
significantly from last year. In addition to the difficult market situation,    
this year's performance is burdened by the costs of the new plant and increased 
investments in marketing. Atria Russia's euro-denominated loss is also increased
by the strengthened rate of the Russian rouble.                                 


Board of Directors' valid authorisations for share issue and the granting of    
special rights                                                                  

The General Meeting authorised the Board of Directors to decide, on one or      
several occasions, on an issue of a maximum of 12,800,000 new A shares or on any
A shares held by the company through a share issue and/or by granting option    
rights or other special rights entitling people to shares as referred to in     
Chapter 10, Section 1 of the Companies Act. The authorisation will be exercised 
for the financing or execution of any acquisitions or other arrangements or     
investments related to the company's business, for the implementation of the    
company's incentive programme or for other purposes subject to the Board's      
decision.                                                                       

The Board is also authorised to decide on all terms and conditions of the share 
issue and of the granting of special rights as referred to in Chapter 10,       
Section 1 of the Companies Act. The authorisation thus also includes the right  
to issue shares in a proportion other than that of the shareholders' current    
shareholdings in the Company under the conditions provided by law, the right to 
issue shares against payment or without charge and the right to decide on a     
share issue without payment to the Company itself, subject to the provisions of 
the Finnish Companies Act on the maximum number of treasury shares.             

The authorisation shall supersede the share issue authorisation granted by the  
Annual General Meeting on 29 April 2009 to the Board of Directors, and be valid 
until the closing of the next Annual General Meeting. However, the authorisation
shall not be valid after 30 June 2011.                                          


Purchase of treasury shares and valid authorisations                            

The General Meeting authorised the Board of Directors to decide, on one or      
several occasions, on the acquisition of a maximum of 2,800,000 of the Company's
own Series A shares with funds belonging to the Company's unrestricted equity,  
subject to the provisions of the Companies Act regarding the maximum number of  
treasury shares to be held by a company. The Company's own Series A shares may  
be acquired for use as consideration in any acquisitions or other arrangements  
relating to the Company's business, to finance investments, as part of the      
Company's incentive scheme, to develop the Company's capital structure, to be   
otherwise further transferred, to be retained by the Company or to be cancelled.

The shares shall be acquired in a proportion other than that of the             
shareholders' current shareholdings in the Company in public trading arranged by
NASDAQ OMX Helsinki Ltd at the trading market price of the moment of            
acquisition. The shares shall be acquired and paid for in accordance with the   
rules of NASDAQ OMX Helsinki Ltd and Euroclear Finland Oy. The Board of         
Directors was authorised to decide on the acquisition of the Company's own      
shares in all other respects.                                                   

The authorisation shall supersede the authorisation granted by the Annual       
General Meeting on 29 April 2009 to the Board of Directors to decide on the     
acquisition of the Company's own shares and shall be valid until the closing of 
the next Annual General Meeting. However, the authorisation shall not be valid  
after 30 June 2011.                                                             


KEY FIGURES                                                                     

EUR                                                  1-3/10    1-3/09    1-12/09
million                                                                         
Equity per share (EUR)                                15.41     15.38      15.39
Interest-bearing liabilities                          449.2     441.1      425.8
Equity ratio (%)                                       40.1      39.9       39.7
Gearing (%)                                           102.4     101.1       97.5
Net gearing (%)                                       100.7      95.4       89.4
Gross investments in fixed assets                      34.2      21.6       33.0
Gross investments, of net sales (%)                     3.6       2.2        2.5
Average number of personnel                           5,811     6,313      6,214
                                                                                

Accounting principles                                                           

This interim report was prepared in accordance with the IAS 34 Interim Financial
Reporting standard. In preparing this interim report, Atria has applied the same
principles as in preparing the 2009 annual financial statements. However, as of 
January 2010, the Group has adopted the new and revised standards published by  
the IASB that are included in the accounting principles for the 2009 annual     
financial statements and have not had any material impact on the figures        
presented for the period.                                                       

The principles and formulae for the calculation of key indicators have not      
changed. They were presented in the 2009 annual financial statements. The       
figures given in the interim report are unaudited.                              


ATRIA PLC                                                                       

CONSOLIDATED STATEMENT OF FINANCIAL POSITION                                    

Assets                                                                          

EUR million                                           30-09-10 30-09-09 31-12-09

Non-current assets                                                              
 Property, plant and                                                            
 equipment                                               471.4    473.9    469.1
 Goodwill                                                160.4    158.8    157.8
 Other intangible assets                                  74.2     70.9     70.0
 Investments in joint ventures                                                  
 and associates                                           10.8      6.9      7.4
 Other financial assets                                    2.3      2.3      2.3
 Loans and other receivables                              16.7     13.9     14.5
 Deferred tax assets                                       9.8      5.6      6.7
Total                                                    745.6    732.3    727.8

Current assets                                                                  
 Inventories                                             118.6    114.6    115.6
 Trade and other receivables                             214.4    212.8    212.6
 Cash and cash equivalents                                 7.5     24.5     35.3
Total                                                    340.5    351.9    363.5

Non-current assets held for sale                           9.1     11.0     10.0

Total assets                                           1 095.2  1 095.2  1 101.3


Equity and liabilities                                                          

EUR million                                           30-09-10 30-09-09 31-12-09

Equity                                                   438.6    436.7    436.9

Non-current liabilities                                                         
 Interest-bearing financial                                                     
 liabilities                                             330.2    314.0    318.9
 Deferred tax liabilities                                 43.8     41.5     41.2
 Other non-interest-bearing                                                     
 liabilities                                               2.9      0.5      1.3
Total                                                    376.9    356.0    361.4

Current liabilities                                                             
 Interest-bearing financial                                                     
 liabilities                                             119.0    127.1    106.9
 Trade and other payables                                160.7    175.4    196.1
Total                                                    279.7    302.5    303.0

Total liabilities                                        656.6    658.5    664.4

Total equity and liabilities                           1 095.2  1 095.2  1 101.3


CONSOLIDATED INCOME STATEMENT                                                   

EUR million                           7-9/10   7-9/09   1-9/10   1-9/09  1-12/09

Net sales                              331.3    327.5    954.2    975.6  1 316.0

Cost of goods sold                    -290.0   -280.4   -840.8   -854.0 -1 151.0
Gross profit                            41.3     47.1    113.4    121.6    165.0

Sales and                                                                       
marketing costs                        -21.6    -18.4    -61.9    -56.5    -77.7
Administration costs                   -11.0    -10.4    -35.7    -35.5    -47.7
Other income                             4.1      1.0      6.3      3.0      4.6
Other expenses                         -13.2     -2.4    -16.8     -9.0    -16.7
EBIT                                    -0.4     16.9      5.3     23.6     27.5

Finance income and costs                -2.9     -2.8     -7.9    -11.2    -12.4
Share of the result of                                                          
associates                               0.3      0.3      1.3      0.9      1.4
Profit before tax                       -3.0     14.4     -1.3     13.3     16.5

Income tax expense                      -2.8     -4.3     -3.1     -4.5     -9.1
Profit for the period                   -5.8     10.1     -4.4      8.8      7.4

Profit attributable to:                                                         
Owners of the parent                    -6.3      9.8     -5.4      8.2      7.0
Non-controlling interests                0.5      0.3      1.0      0.6      0.4
Total                                   -5.8     10.1     -4.4      8.8      7.4

Basic earnings/                                                                 
share, EUR                             -0.22     0.35    -0.19     0.29     0.25

Diluted earnings/                                                               
share, EUR                             -0.22     0.35    -0.19     0.29     0.25


CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME                                  

EUR million                           7-9/10   7-9/09   1-9/10   1-9/09  1-12/09

Profit for the period                   -5.8     10.1     -4.4      8.8      7.4

Other comprehensive income after tax:                                           
Available-for-sale                                                              
financial assets                                 -0.1              -0.1         
Cash flow hedging                        0.4               0.4              -1.4
Equity hedging                                                              -0.3
Translation                                                                     
differences                             -7.9      4.2     12.8     -0.7      2.5
Total comprehensive income                                                      
for the period                         -13.3     14.2      8.8      8.0      8.2

Total comprehensive income attributable to:                                     
Owners of the parent                   -14.0     13.9      7.6      7.4      7.8
Non-controlling interests                0.7      0.3      1.2      0.6      0.4
Total                                  -13.3     14.2      8.8      8.0      8.2


CONSOLIDATED STATEMENT OF CHANGES IN EQUITY                                     

EUR million     Equity belonging to the shareholders of the         Non-  Equity
                parent company                                      cont   total
                                                                    roll        
                Share Share   Other Inv. Own    Trans  Retain Total ing         
                ca    premium reser non- shares lation ed           inte        
                pit           ves   rest.       diff.  earn         rests       
                al                 equity              ings                     
                                    fund                                        
Equity                                                                          
01-01-2009        48.1  138.5   0.1 110.3  -0.5  -33.5  170.5 433.5   1.4  434.9

Periods comprehensive                                                           
income                         -0.1               -0.7    8.2   7.4   0.6    8.0
Share-based                                                                     
payment                               0.2                       0.2          0.2
Acquired treasure                                                               
shares                                     -0.7                -0.7         -0.7
Distribution of                                                                 
dividends                                                -5.7  -5.7         -5.7

Equity                                                                          
30-09-2009        48.1  138.5   0.0 110.5  -1.2  -34.2  173.0 434.7   2.0  436.7

Equity                                                                          
01-01-2010        48.1  138.5  -1.7 110.6  -1.3  -31.0  171.9 435.1   1.8  436.9

Periods comprehensive                                                           
income                          0.4               12.6   -5.4   7.6   1.2    8.8
Distribution of                                                                 
dividends                                                -7.1  -7.1         -7.1

Equity                                                                          
30-09-2010        48.1  138.5  -1.3 110.6  -1.3  -18.4  159.4 435.6   3.0  438.6


CONSOLIDATED CASH FLOW STATEMENT                                                

EUR million                                             1-9/10   1-9/09  1-12/09

Cash flow from operating activities                                             
 Operating activities                                     31.4     50.3     92.7
 Financial items and taxes                               -26.9    -27.4    -31.0
Net cash flow from operating                                                    
activities                                                 4.5     22.9     61.7

Cash flow from investing activities                                             
 Tangible and intangible assets                          -29.7    -20.2    -32.3
 Investments                                              -5.1     -1.6     -1.8
Net cash used in investing                                                      
activities                                               -34.8    -21.8    -34.1

Cash flow from financing activities                                             
 Loans drawn down                                         40.8     30.4     41.8
 Loans repaid                                            -32.2    -37.8    -64.8
 Dividends paid                                           -7.1     -5.7     -5.7
 Acquired treasury shares                                          -0.7     -0.7
Net cash used in financing                                                      
activities                                                 1.5    -13.8    -29.4

Change in liquid funds                                   -28.8    -12.7     -1.8


OPERATING SEGMENTS                                                              

EUR million                           7-9/10   7-9/09   1-9/10   1-9/09  1-12/09

Net sales                                                                       
 Finland                               195.9    190.8    553.9    574.4    781.9
 Scandinavia                            98.9    104.4    293.6    306.4    405.2
 Russia                                 33.7     28.7     97.0     83.1    113.0
 Baltic                                  8.7      9.3     26.2     28.6     37.5
 Eliminations                           -5.9     -5.7    -16.5    -16.9    -21.6
Total                                  331.3    327.5    954.2    975.6  1 316.0

EBIT                                                                            
 Finland                                11.9     13.9     22.9     31.7     42.9
 Scandinavia                             4.3      4.7      8.3      6.6     10.0
 Russia                                -15.4     -0.5    -20.3     -9.4     -9.8
 Baltic                                 -0.9     -0.9     -3.0     -3.4    -12.6
 Unallocated                            -0.3     -0.3     -2.6     -1.9     -3.0
Total                                   -0.4     16.9      5.3     23.6     27.5

ROCE *                                                                          
 Finland                                                 8.6 %   10.1 %   10.2 %
 Scandinavia                                             4.5 %    2.1 %    4.0 %
 Russia                                                -12.8 %  -10.0 %   -6.9 %
 Baltic                                                -30.3 %   -8.1 %  -26.5 %
 Group                                                   1.0 %    5.8 %    3.1 %

* ROCE % =                                                                      
  EBIT, 12mr / Capital employed, 12 mr avg *100                                 

Investments                                                                     
 Finland                                 2.8      3.2      9.1     10.1     14.2
 Scandinavia                             1.9      0.9      6.3      2.9      5.3
 Russia                                  2.3      0.8     18.4      7.4     11.9
 Baltic                                  0.1      0.1      0.4      1.2      1.6
Total                                    7.1      5.0     34.2     21.6     33.0

Depreciations                                                                   
 Finland                                 7.3      7.3     22.0     22.4     29.7
 Scandinavia                             3.0      2.8      8.8      8.5     12.0
 Russia                                 12.6      1.7     16.2      4.6      6.4
 Baltic                                  0.7      0.6      2.2      2.4     10.5
Total                                   23.6     12.4     49.2     37.9     58.6


CONTINGENT LIABILITIES                                                          

EUR million                                           30-09-10 30-09-09 31-12-09

Debts with mortgages or other collateral                                        
given as security                                                               
 Loans from financial                                                           
 institutions                                              5.8      6.1      6.0
 Pension fund loans                                        4.8      4.2      4.2
Total                                                     10.6     10.3     10.2

Mortgages and other securities given as                                         
comprehensive security                                                          
 Real estate                                                                    
 mortgages                                                 6.6      7.0      6.7
 Corporate mortgages                                       3.9      5.6      3.1
Total                                                     10.5     12.6      9.8

Guarantee engagements not included                                              
in the balance sheet                                                            
 Guarantees                                                0.7      7.9      0.8


IMPAIRMENT TESTING: ATRIA RUSSIA                                                
				                                                                            
The recoverable amount of a cash-generating unit is defined on the basis of     
value-in-use calculations. In these calculations, cash flow forecasts are used  
for a period of five years that are based on budgets and other plans approved by
the management, defined before taxes. Cash flows that are realised after more   
than five years are extrapolated using the growth rates presented below. The    
applied growth rate shall not exceed the average long-term growth rate in the   
industry of the cash-generating unit. 		                                  
The key assumptions concerning cash flow forecasts used by Atria in impairment  
testing are the growth of net sales and long-term profit margin. The growth and 
profitability assumptions used are based on the company's net sales growth      
percentages and profitability levels in the next few years. 	                   
		                                                                              
Key assumptions: Atria Russia             2010      2009                        
		                                                                              
Long-term growth rate                      5.0%      5.0%                       
Discount rate defined before taxes         9.9%     10.0%		                     

The prices of meat raw materials in Russia have risen significantly during the  
period August-September. The price rises are expected to continue strong for the
remainder of the year, which further weakens Atria Russia's prospects of        
results.                                                                        
			                                                                             
Impairment testing performed as a result of steep rise of meat raw material     
prices, a decline in market demand and weakened margins lead to the company     
recording goodwill impairment losses of EUR 10.4 million in Atria Russia.	      


USED EXCHANGE RATES                                                             
                                                                                

                           Average rates:              Closing rates:           

                           1-9/10   1-9/09  1-12/09   30-09-10 30-09-09 31-12-09

SEK                        9.6015  10.6622  10.5875     9.1421  10.2320  10.2520
DKK                        7.4456   7.4473   7.4461     7.4519   7.4443   7.4418
RUR                       39.7927  44.6069  44.3005    41.6923  43.9800  43.1540
EEK                       15.6466  15.6466  15.6466    15.6466  15.6466  15.6466
LTL                        3.4528   3.4528   3.4528     3.4528   3.4528   3.4528
PLN                        4.0036   4.4082   4.3469     3.9847   4.2295   4.1045
NOK                        7.9953   8.7852   8.6892     7.9680   8.4600   8.3000


ATRIA PLC                                                                       
Board of Directors                                                              

For further information, please contact Matti Tikkakoski, President and CEO,    
tel. +358 50 2582.                                                              

DISTRIBUTION                                                                    
Nasdaq OMX Helsinki Ltd                                                         
Major media                                                                     
www.atriagroup.com                                                              

The Interim Report will be mailed to you upon request and is also available on  
our website at www.atriagroup.com
interim report q3 presentation.pdf

Jaa

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