Cash flow Austevoll Seafood ASA

Stocks

AUSS

NO0010073489

Food Processing

Market Closed - Oslo Bors Other stock markets 15:45:00 09/06/2026 BST			5-day change	1st Jan Change
82.70 ^NOK	+0.61%		-5.27%	-15.18%

06-02	DNB Carnegie cuts salmon sector earnings forecasts, Mowi remains top pick - BN	FW
06-02	DNB Carnegie trims Austevoll Seafood price target to NOK 109 (115), reiterates Buy	FW

69e.4mfvYSreI8DHNkhALoOhOX4tBTRKkOgjsdbjKpwtD7o.ow-XWW_rQrr0TiUKSrfjSQ1pQAYi4r9x05ypRvl-fd2vLasHRK9arfBALw

Published financial data: AUSTEVOLL SEAFOOD ASA

Annual

Quarterly

Halfyear

YTD

LTM

Fiscal Period: December	2021	2022	2023	2024	2025
Revenues	26.57B	31.17B	33.73B	35.37B	39.31B
Other Revenues, Total	-	-	-	-	-
Total Revenues	26.57B	31.17B	33.73B	35.37B	39.31B
Cost of Goods Sold, Total	13B	15.1B	18.66B	18.18B	23.5B
Gross Profit	13.58B	16.06B	15.07B	17.18B	15.81B
Selling General & Admin Expenses, Total	4.06B	4.52B	4.86B	5.3B	5.88B
Depreciation & Amortization - (IS)	1.53B	1.65B	1.86B	2.03B	2.25B
Amortization of Goodwill and Intangible Assets - (IS)	45M	81M	48M	32M	34M
Other Operating Expenses	3.65B	4.56B	5.05B	5.75B	6.13B
Other Operating Expenses, Total	9.29B	10.81B	11.82B	13.12B	14.28B
Operating Income	4.28B	5.26B	3.25B	4.07B	1.52B
Interest Expense, Total	-322M	-431M	-716M	-915M	-936M
Interest And Investment Income	39M	79M	188M	293M	257M
Net Interest Expenses	-283M	-352M	-528M	-622M	-679M
Income (Loss) On Equity Invest.	394M	494M	285M	374M	-50M
Currency Exchange Gains (Loss)	-44M	34M	-7M	-19M	86M
Other Non Operating Income (Expenses)	-22M	13M	-58M	-3M	-45M
EBT, Excl. Unusual Items	4.33B	5.45B	2.94B	3.8B	835M
Impairment of Goodwill	-	-	-	-	-
Gain (Loss) On Sale Of Assets	62M	-20M	43M	1.28B	44M
Asset Writedown	-13M	1M	-142M	-54M	-28M
Insurance Settlements	-	-	-	-	-
EBT, Incl. Unusual Items	4.38B	5.43B	2.84B	5.02B	851M
Income Tax Expense	939M	1.14B	2.5B	133M	163M
Earnings From Continuing Operations	3.44B	4.28B	344M	4.89B	688M
Net Income to Company	3.44B	4.28B	344M	4.89B	688M
Minority Interest	-1.46B	-1.8B	-52M	-2.14B	-239M
Net Income - (IS)	1.98B	2.49B	292M	2.74B	449M
Net Income to Common Incl Extra Items	1.98B	2.49B	292M	2.74B	449M
Net Income to Common Excl. Extra Items	1.98B	2.49B	292M	2.74B	449M
Per Share Items
Net EPS - Basic	9.82	12.34	1.45	13.6	2.22
Basic EPS - Continuing Operations	9.82	12.34	1.45	13.6	2.22
Basic Weighted Average Shares Outstanding	202M	202M	202M	202M	202M
Net EPS - Diluted	9.82	12.34	1.45	13.6	2.22
Diluted EPS - Continuing Operations	9.82	12.34	1.45	13.6	2.22
Diluted Weighted Average Shares Outstanding	202M	202M	202M	202M	202M
Normalized Basic EPS	6.19	7.97	8.86	1.13	1.4
Normalized Diluted EPS	6.19	7.97	8.86	1.13	1.4
Dividend Per Share	4.5	5.5	4.5	6.5	6.5
Payout Ratio	35.62	36.47	380.14	33.08	292.2
Supplemental Items
EBITDA	5.32B	6.38B	4.52B	5.41B	3B
EBITA	4.33B	5.34B	3.3B	4.1B	1.56B
EBIT	4.28B	5.26B	3.25B	4.07B	1.52B
Effective Tax Rate - (Ratio)	21.46	21.04	87.91	2.65	19.15
Total Current Taxes	743M	1.24B	206M	349M	434M
Total Deferred Taxes	195M	-100M	385M	-966M	-357M
Normalized Net Income	1.25B	1.61B	1.79B	228M	283M
Interest on Long-Term Debt	55M	67M	74M	83M	101M
Non-Cash Pension Expense	6M	6M	-1M	4M	6M

Fiscal Period: December	2021	2022	2023	2024	2025
Assets
Cash And Equivalents	5.33B	4.34B	5.48B	5.72B	5.1B
Total Cash And Short Term Investments	5.33B	4.34B	5.48B	5.72B	5.1B
Accounts Receivable, Total	2.32B	2.91B	3.11B	3.5B	3.59B
Other Receivables	359M	359M	1.67B	768M	546M
Notes Receivable	50M	53M	83M	62M	60M
Total Receivables	2.73B	3.32B	4.86B	4.33B	4.19B
Inventory	8.1B	10.93B	11.86B	13.7B	12.13B
Prepaid Expenses	95M	136M	241M	302M	285M
Other Current Assets, Total	212M	203M	341M	248M	242M
Total Current Assets	16.47B	18.93B	22.78B	24.3B	21.95B
Gross Property Plant And Equipment	-	-	-	-	-
Accumulated Depreciation	-	-	-	-	-
Net Property Plant And Equipment	12.34B	13.48B	14.14B	15.54B	15.78B
Long-term Investments	3.05B	3.42B	3.61B	3.84B	3.61B
Goodwill	2.22B	2.28B	2.44B	2.29B	2.33B
Other Intangibles, Total	9.46B	9.57B	9.57B	9.21B	9.04B
Loans Receivable Long-Term	123M	154M	133M	180M	138M
Deferred Tax Assets Long-Term	69M	160M	263M	199M	183M
Other Long-Term Assets, Total	45M	69M	59M	64M	55M
Total Assets	43.78B	48.06B	52.99B	55.64B	53.09B
Liabilities
Accounts Payable, Total	1.92B	2.38B	2.68B	2.6B	2.43B
Accrued Expenses, Total	1.25B	1.34B	1.52B	1.79B	1.93B
Short-term Borrowings	583M	1.15B	1.46B	2.35B	2.64B
Current Portion of Long-Term Debt	732M	1.11B	661M	1.58B	2.82B
Current Portion of Leases	542M	668M	593M	705M	766M
Current Income Taxes Payable	686M	1.02B	1.64B	211M	247M
Other Current Liabilities	256M	205M	217M	381M	228M
Total Current Liabilities	5.97B	7.88B	8.77B	9.61B	11.06B
Long-Term Debt	6.69B	6B	8.89B	8.6B	7.15B
Long-Term Leases	2.41B	2.43B	2.32B	2.69B	2.43B
Pension & Other Post Retirement Benefits	9M	13M	4M	6M	6M
Deferred Tax Liability Non Current	3.51B	3.58B	5.97B	5.06B	4.58B
Other Non Current Liabilities	2M	-2M	-	-1M	-1M
Total Liabilities	18.59B	19.9B	25.95B	25.97B	25.23B
Common Stock, Total	101M	101M	101M	101M	101M
Additional Paid In Capital	3.71B	3.71B	3.71B	3.71B	3.71B
Retained Earnings	8.46B	10B	9.07B	10.84B	10.1B
Treasury Stock	-18M	-18M	-18M	-18M	-18M
Comprehensive Income and Other	1.11B	1.53B	1.96B	2.45B	2.12B
Total Common Equity	13.37B	15.32B	14.83B	17.08B	16.01B
Minority Interest	11.82B	12.84B	12.22B	12.59B	11.85B
Total Equity	25.19B	28.16B	27.04B	29.67B	27.86B
Total Liabilities And Equity	43.78B	48.06B	52.99B	55.64B	53.09B
Supplemental Items
ECS Total Shares Outstanding on Filing Date	202M	202M	202M	202M	202M
ECS Total Common Shares Outstanding	-	202M	202M	202M	202M
Book Value / Share	66.26	75.92	73.46	84.62	79.35
Tangible Book Value	1.69B	3.48B	2.82B	5.57B	4.64B
Tangible Book Value Per Share	8.39	17.22	14	27.61	22.98
Total Debt	10.96B	11.36B	13.92B	15.92B	15.81B
Net Debt	5.63B	7.02B	8.45B	10.2B	10.71B
Debt Equivalent of Unfunded Proj. Benefit Obligation	-	-	-	-	-
Minority Interest, Total (Incl. Fin. Div)	11.82B	12.84B	12.22B	12.59B	11.85B
Equity Method Investments, Total	3B	3.38B	3.57B	3.8B	3.57B
Account Code - Inventory Valuation	-	5	5	5	5
Inventories - Raw Materials, Total	690M	1.11B	942M	964M	896M
Inventories - Work In Process, Total	5M	64M	115M	150M	161M
Inventories - Finished Goods, Total	7.42B	9.77B	10.82B	12.61B	11.09B
Land - (BS)	-	-	-	-	-
Buildings, Total	-	-	-	-	-
Machinery, Total	-	-	-	-	-
Full Time Employees	-	7.24K	7.02K	6.91K	7.32K
Part Time Employees	-	-	-	580	672
Accumulated Allowance for Doubtful Accounts (Supple)	24M	36M	24M	24M	14M

Fiscal Period: December	2021	2022	2023	2024	2025
Net Income	1.98B	2.49B	292M	2.74B	449M
Depreciation & Amortization - CF	1.53B	1.65B	1.86B	2.03B	2.25B
Amortization of Goodwill and Intangible Assets - (CF)	51M	81M	48M	32M	33M
Depreciation & Amortization, Total	1.58B	1.73B	1.91B	2.06B	2.28B
(Gain) Loss From Sale Of Asset	-62M	-8M	-34M	-1M	-50M
(Gain) Loss on Sale of Investments - (CF)	-	-	-21M	-1.28B	-
Asset Writedown & Restructuring Costs	13M	-1M	142M	54M	28M
(Income) Loss On Equity Investments - (CF)	-394M	-494M	-285M	-374M	50M
Other Operating Activities, Total	1.07B	1.29B	2.24B	1.22B	1.67B
Change In Accounts Receivable	-15M	-623M	-466M	-514M	163M
Change In Inventories	-87M	-1.63B	-857M	-1.52B	360M
Change In Accounts Payable	443M	459M	281M	-91M	-171M
Change in Other Net Operating Assets	104M	-20M	3M	601M	53M
Cash from Operations	4.64B	3.2B	3.2B	2.9B	4.83B
Capital Expenditure	-1.34B	-1.83B	-1.97B	-2.28B	-2.28B
Sale of Property, Plant, and Equipment	43M	54M	67M	110M	52M
Cash Acquisitions	-206M	-59M	-85M	-50M	-29M
Sale (Purchase) of Real Estate properties	-	-	-	-	-
Sale (Purchase) of Intangible assets	-	-	-	-	-
Investment in Marketable and Equity Securities, Total	-185M	133M	244M	2.18B	121M
Net (Increase) Decrease in Loans Originated / Sold - Investing	-	-	-	-	-
Other Investing Activities, Total	36M	31M	222M	225M	309M
Cash from Investing	-1.65B	-1.68B	-1.52B	181M	-1.83B
Short Term Debt Issued, Total	-	570M	314M	-	-
Long-Term Debt Issued, Total	2.39B	292M	3.95B	2.24B	2.28B
Total Debt Issued	2.39B	862M	4.26B	2.24B	2.28B
Short Term Debt Repaid, Total	-410M	-	-	-	-
Long-Term Debt Repaid, Total	-2.47B	-1.29B	-2.15B	-1.58B	-2.76B
Total Debt Repaid	-2.88B	-1.29B	-2.15B	-1.58B	-2.76B
Common Dividends Paid	-706M	-908M	-1.11B	-908M	-1.31B
Common & Preferred Stock Dividends Paid	-706M	-908M	-1.11B	-908M	-1.31B
Other Financing Activities, Total	-939M	-1.21B	-1.56B	-2.6B	-1.71B
Cash from Financing	-2.13B	-2.55B	-551M	-2.86B	-3.5B
Foreign Exchange Rate Adjustments	9M	38M	4M	17M	-117M
Miscellaneous Cash Flow Adjustments	-1M	-	-	-	-
Net Change in Cash	865M	-989M	1.14B	244M	-618M
Supplemental Items
Cash Interest Paid	326M	441M	777M	923M	928M
Cash Income Tax Paid (Refund)	447M	775M	775M	1.34B	442M
Levered Free Cash Flow	2.18B	302M	-89M	-594M	1.95B
Unlevered Free Cash Flow	2.38B	572M	358M	-21.75M	2.53B
Change In Net Working Capital	534M	2.61B	1.62B	2.35B	-1.58B
Net Debt Issued / Repaid	-483M	-426M	2.12B	656M	-475M

Fiscal Period: December	2021	2022	2023	2024	2025
Profitability
Return on Assets	6.41	7.15	4.02	4.68	1.75
Return on Total Capital	7.69	8.68	5.05	5.87	2.13
Return On Equity %	14.27	16.06	1.25	17.24	2.39
Return on Common Equity	15.56	17.36	1.94	17.21	2.71
Margin Analysis
Gross Profit Margin %	51.09	51.54	44.67	48.58	40.21
SG&A Margin	15.29	14.5	14.4	14.97	14.95
EBITDA Margin %	20.02	20.46	13.39	15.3	7.62
EBITA Margin %	16.31	17.13	9.78	11.59	3.96
EBIT Margin %	16.12	16.87	9.64	11.5	3.87
Income From Continuing Operations Margin %	12.94	13.75	1.02	13.82	1.75
Net Income Margin %	7.46	7.99	0.87	7.76	1.14
Net Avail. For Common Margin %	7.46	7.99	0.87	7.76	1.14
Normalized Net Income Margin	4.7	5.16	5.3	0.65	0.72
Levered Free Cash Flow Margin	8.22	0.97	-0.26	-1.68	4.96
Unlevered Free Cash Flow Margin	8.97	1.83	1.06	-0.06	6.45
Asset Turnover
Asset Turnover	0.64	0.68	0.67	0.65	0.72
Fixed Assets Turnover	2.23	2.41	2.44	2.38	2.51
Receivables Turnover (Average Receivables)	12.17	11.92	11.22	10.71	11.09
Inventory Turnover (Average Inventory)	1.75	1.59	1.64	1.42	1.82
Short Term Liquidity
Current Ratio	2.76	2.4	2.6	2.53	1.98
Quick Ratio	1.34	0.97	1.17	1.04	0.83
Operating Cash Flow to Current Liabilities	0.78	0.41	0.37	0.3	0.44
Days Sales Outstanding (Average Receivables)	29.99	30.62	32.54	34.19	32.91
Days Outstanding Inventory (Average Inventory)	208.41	229.96	222.89	257.27	200.6
Average Days Payable Outstanding	41.8	43.78	47.1	48.24	41.84
Cash Conversion Cycle (Average Days)	196.6	216.8	208.33	243.21	191.67
Long Term Solvency
Total Debt/Equity	43.5	40.33	51.49	53.67	56.75
Total Debt / Total Capital	30.31	28.74	33.99	34.92	36.21
LT Debt/Equity	36.13	29.93	41.45	38.05	34.38
Long-Term Debt / Total Capital	25.18	21.32	27.36	24.76	21.93
Total Liabilities / Total Assets	42.47	41.4	48.97	46.67	47.52
EBIT / Interest Expense	13.3	12.2	4.54	4.44	1.63
EBITDA / Interest Expense	18.2	16.22	7.21	6.7	4.06
(EBITDA - Capex) / Interest Expense	14.05	11.96	4.46	4.21	1.62
Total Debt / EBITDA	1.87	1.63	2.7	2.6	4.16
Net Debt / EBITDA	0.96	1	1.64	1.66	2.82
Total Debt / (EBITDA - Capex)	2.42	2.2	4.36	4.13	10.4
Net Debt / (EBITDA - Capex)	1.24	1.36	2.65	2.65	7.05
Growth Over Prior Year
Total Revenues, 1 Yr. Growth %	18.44	17.3	8.22	4.85	11.14
Gross Profit, 1 Yr. Growth %	61.58	18.33	-6.19	14.02	-8
EBITDA, 1 Yr. Growth %	145.5	19.85	-29.17	19.82	-44.61
EBITA, 1 Yr. Growth %	249.44	23.19	-38.18	24.18	-62.03
EBIT, 1 Yr. Growth %	259.83	22.77	-38.14	25.03	-62.54
Earnings From Cont. Operations, 1 Yr. Growth %	317.62	24.67	-91.97	1.32K	-85.93
Net Income, 1 Yr. Growth %	301.21	25.63	-88.27	840.07	-83.64
Normalized Net Income, 1 Yr. Growth %	309.97	28.76	11.14	-87.22	23.8
Diluted EPS Before Extra, 1 Yr. Growth %	301.21	25.63	-88.27	840.07	-83.64
Accounts Receivable, 1 Yr. Growth %	13.5	25.33	6.77	12.72	2.43
Inventory, 1 Yr. Growth %	20.34	34.83	8.57	15.48	-11.47
Net Property, Plant and Equip., 1 Yr. Growth %	7.5	9.19	4.91	9.91	1.52
Total Assets, 1 Yr. Growth %	10.17	9.78	10.25	4.99	-4.57
Tangible Book Value, 1 Yr. Growth %	164.12	105.26	-18.71	97.27	-16.78
Common Equity, 1 Yr. Growth %	10.43	14.58	-3.23	15.18	-6.23
Cash From Operations, 1 Yr. Growth %	57.44	-31.07	0.22	-9.34	66.38
Capital Expenditures, 1 Yr. Growth %	-12.49	37.07	7.31	15.85	0.18
Levered Free Cash Flow, 1 Yr. Growth %	70.86	-86.15	-129.45	566.99	-428.3
Unlevered Free Cash Flow, 1 Yr. Growth %	59.94	-76.02	-37.28	-106.07	-11.75K
Dividend Per Share, 1 Yr. Growth %	28.57	22.22	-18.18	44.44	0
Compound Annual Growth Rate Over Two Years
Total Revenues, 2 Yr. CAGR %	6.76	17.87	12.67	6.52	7.95
Gross Profit, 2 Yr. CAGR %	14.02	38.27	5.36	3.42	2.42
EBITDA, 2 Yr. CAGR %	24.38	71.53	-7.87	-7.88	-18.54
EBITA, 2 Yr. CAGR %	28.16	107.48	-12.73	-12.38	-31.33
EBIT, 2 Yr. CAGR %	28.65	110.18	-12.85	-12.05	-31.57
Earnings From Cont. Operations, 2 Yr. CAGR %	25.05	128.18	-68.36	6.82	41.42
Net Income, 2 Yr. CAGR %	25.62	124.51	-61.62	5	24
Normalized Net Income, 2 Yr. CAGR %	28.17	129.76	19.63	-62.31	-60.22
Diluted EPS Before Extra, 2 Yr. CAGR %	25.62	124.51	-61.62	5	24
Accounts Receivable, 2 Yr. CAGR %	-3.02	19.27	15.68	9.7	7.45
Inventory, 2 Yr. CAGR %	5.45	27.38	20.99	11.97	1.11
Net Property, Plant and Equip., 2 Yr. CAGR %	6.15	8.34	7.03	7.38	5.64
Total Assets, 2 Yr. CAGR %	4.84	9.97	10.02	7.59	0.09
Tangible Book Value, 2 Yr. CAGR %	41.21	132.84	29.18	26.64	28.13
Common Equity, 2 Yr. CAGR %	4.36	12.49	5.3	5.57	3.93
Cash From Operations, 2 Yr. CAGR %	20.88	4.18	-16.88	-4.68	22.82
Capital Expenditures, 2 Yr. CAGR %	-6.94	9.52	21.28	11.5	7.73
Levered Free Cash Flow, 2 Yr. CAGR %	38.81	-51.36	-79.81	40.14	367.95
Unlevered Free Cash Flow, 2 Yr. CAGR %	32.51	-38.08	-61.22	-80.49	165.86
Dividend Per Share, 2 Yr. CAGR %	34.16	25.36	0	8.71	20.18
Compound Annual Growth Rate Over Three Years
Total Revenues, 3 Yr. CAGR %	5.5	10.17	14.56	10	8.04
Gross Profit, 3 Yr. CAGR %	3.84	15.44	21.5	8.17	-0.54
EBITDA, 3 Yr. CAGR %	-3.01	22.85	27.73	0.57	-22.25
EBITA, 3 Yr. CAGR %	-4.08	26.48	38.58	-1.84	-33.7
EBIT, 3 Yr. CAGR %	-4.15	26.66	39.81	-1.71	-33.83
Earnings From Cont. Operations, 3 Yr. CAGR %	-6.69	24.92	-25.23	12.46	-45.65
Net Income, 3 Yr. CAGR %	-4.83	25.62	-16.08	11.47	-43.5
Normalized Net Income, 3 Yr. CAGR %	1.93	28.37	80.36	-43.24	-43.98
Diluted EPS Before Extra, 3 Yr. CAGR %	-4.83	25.62	-16.08	11.47	-43.5
Accounts Receivable, 3 Yr. CAGR %	0.41	5.63	14.95	14.68	7.22
Inventory, 3 Yr. CAGR %	1.43	14.45	20.77	19.12	3.54
Net Property, Plant and Equip., 3 Yr. CAGR %	11.72	7.16	7.18	7.98	5.39
Total Assets, 3 Yr. CAGR %	4.88	6.46	10.07	8.31	3.37
Tangible Book Value, 3 Yr. CAGR %	97.13	59.96	63.95	48.76	10.1
Common Equity, 3 Yr. CAGR %	4.68	7.66	6.98	8.5	1.48
Cash From Operations, 3 Yr. CAGR %	13.6	0.24	2.84	-14.44	14.77
Capital Expenditures, 3 Yr. CAGR %	-19.16	5.88	8.78	19.44	7.59
Levered Free Cash Flow, 3 Yr. CAGR %	49.88	-35.62	-58.85	-35.21	86.13
Unlevered Free Cash Flow, 3 Yr. CAGR %	75.69	-25.05	-37.81	-79.11	64.27
Dividend Per Share, 3 Yr. CAGR %	8.74	30.06	8.74	13.04	5.73
Compound Annual Growth Rate Over Five Years
Total Revenues, 5 Yr. CAGR %	7.04	8.43	8.31	8.69	11.87
Gross Profit, 5 Yr. CAGR %	6.45	13.64	4.44	10.47	13.47
EBITDA, 5 Yr. CAGR %	-0.38	16.96	-4.98	9.49	6.7
EBITA, 5 Yr. CAGR %	-1.28	21.21	-7.64	9.21	4.64
EBIT, 5 Yr. CAGR %	-1.33	21.4	-7.73	9.46	5.06
Earnings From Cont. Operations, 5 Yr. CAGR %	-1.51	18.55	-39.46	17.34	-3.52
Net Income, 5 Yr. CAGR %	3.8	19.8	-33.81	16.93	-1.89
Normalized Net Income, 5 Yr. CAGR %	5.85	23.99	8.67	-21.38	-1.48
Diluted EPS Before Extra, 5 Yr. CAGR %	3.76	19.8	-33.81	16.93	-1.89
Accounts Receivable, 5 Yr. CAGR %	-0.16	7.03	6.26	7.24	11.89
Inventory, 5 Yr. CAGR %	0.57	13.21	8.84	13.45	12.49
Net Property, Plant and Equip., 5 Yr. CAGR %	13.03	12.25	9.82	7.25	6.56
Total Assets, 5 Yr. CAGR %	4.58	6.36	6.9	6.91	5.96
Tangible Book Value, 5 Yr. CAGR %	-6.92	13.76	66.47	45.69	48.56
Common Equity, 5 Yr. CAGR %	7.65	9.38	4.93	6.82	5.75
Cash From Operations, 5 Yr. CAGR %	7.03	-5.41	0.25	-1.76	10.41
Capital Expenditures, 5 Yr. CAGR %	3.57	0.79	-4.92	8.09	8.36
Levered Free Cash Flow, 5 Yr. CAGR %	26.01	-34.06	-32.78	-12.12	8.81
Unlevered Free Cash Flow, 5 Yr. CAGR %	22.25	-26.32	-4	-56.26	11.19
Dividend Per Share, 5 Yr. CAGR %	12.47	14.46	5.15	21.06	13.18