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PANDORA

Financial Reporting

Key figures

DKK million 2011 2010 2009 2008
-
12 months
adjusted *
2008
           
Consolidated income statement          
Revenue 6,658 6,666 3,461 1,904 1,658
EBITDA 2,281 2,684 1,572 778 666
Operating profit (EBIT) 2,058 2,416 1,424 738 633
Net financial income and expenses 311 -164 -235   -217
Profit before tax 2,369 2,252 1,189 496 416
Net profit 2,037 1,871 1,005 356 306
           
Consolidated balance sheet          
Total assets 8,051 8,959 5,816   4,282
Invested capital 5,923 5,659 3,826   3,115
Net working capital 1,327 1,266 547   267
Shareholders’ equity 5,411 4,315 1,649   428
Net interest bearing debt 209 1,102 2,151   2,688
Net interest bearing debt excl. subordinated loan          
from parent company 209 1,102 751   1,372
           
Consolidated cash flow statement          
Net cash flow from operating activities 1,823 1,316 1,066   393
Net cash flow from investing activities -364 -304 -207   -2,972
Free cash flow 1,670 1,388 1,144   492
Cash flow from financing activities -2,502 -644 -343   2,889
Net cash flow for the year -1,043 368 516   304
           
Ratios          
Revenue growth, % -0.1% 92.6% 81.8%    
EBITDA growth, % -15.0% 70.7% 102.1%    
EBIT growth, % -14.8% 69.7% 93.0%    
Net profit growth, % 8.9% 86.2% 182.3%    
EBITDA margin, % 34.3% 40.3% 45.4% 40.9% 40.2%
EBIT margin, % 30.9% 36.2% 41.1% 38.8% 38.2%
Cash conversion, % 82.0% 74.2% 113.8%   160.6%
Net intereset bearing debt to EBITDA 0.1 0.4 1.4   4
Equity ratio, % 67.2% 48.2% 28.4%   10.0%
ROIC, % * 34.7% 42.7% 37.2%   20.3%
           
Other key figures          
Average number of employees 5,186 4,336 2,337   1,288
Dividend per share, DKK (proposed) **5.50 5      
Earnings per share, basic 16 15 8    
Share price at year-end 54 336      

Key figures and financial ratios are defined and calculated in accordance with the Danish Society of Financial Analysts’ guidelines on the calculation of financial ratios, ‘Recommendations and Financial Ratios 2010’. Please refer to note 27.

* The group structure below PANDORA A/S originates from transactions taking place on 7 March 2008 whereby PANDORA A/S acquired the PANDORA activities in Denmark, Thailand, the United States and Canada from the former shareholders of these entities. Before this date PANDORA A/S was a dormant company. The operations of the acquired entities have been consolidated into the financial statements of PANDORA A/S since 7 March 2008 only. As a result, the audited financial statements for 2008 reflect only approximately 10 months of results of operations beginning on 7 March 2008 to 31 December 2008. The 2008 (12 months adjusted) figures reflect certain hypothetical key financial figures as if the acquisitions had taken place on 1 January 2008, i.e. on a 12 months basis.