The good prospects are based on the all-embracing ... - ALNO AG

ConsoLidatEd FinanCiaL statEmEnts | notEs to thE sEGmEnt REpoRts
2010
According to segments in '000 EUR ALNO Wellmann Impuls Pino ATG Other
Sales revenue
Consolidation
Total
Foreign sales 98,331 130,067 117,966 93,252 27,681 0 0 467,297
Domestic sales 5,502 7,484 3,299 367 0 1,724 – 18,376 0
Total sales 103,833 137,551 121,265 93,619 27,681 1,724 – 18,376 467,297
Earnings
Segment EBITDA -17,285 -1,580 10,890 6,800 525 1,571 65 986
Segment EBIT -20,234 -5,917 8,147 4,961 100 1,484 341 -11,118
Segment Profit/loss before income taxess -20,218 -9,694 7,754 4,748 – 315 665 4,882 -12,178
Income taxes -124 – 291 – 13 106 – 458 – 73 – 53 – 906
Income for the period – 20,342 – 9,985 7,741 4,854 – 773 592 4,829 – 13,084
Amortization and depreciation 656 4,337 2,743 1,839 210 87 – 93 9,779
Impairment losses 2,293 0 0 0 215 0 – 183 2,325
Financial income 10,376 18 775 724 43 0 – 1,554 10,382
Financial expenses 10,360 3,795 1,168 937 458 819 – 6,002 11,535
Income from investm. measured at equity 0 0 0 0 0 0 93 93
Assets and liabilities
Segment assets 107,917 56,335 38,061 28,165 9,212 64,034 – 146,026 157,698
Segment liabilities 134,206 55,312 30,960 23,230 10,020 10,771 – 37,079 227,420
At-equity investments 4,000 0 0 0 0 0 – 1,819 2,181
Other segment information
Investments 3,356 6,158 2,978 3,292 11 0 0 15,795
Internal sales within the ALNO Group have been eliminated
in the consolidated sales revenue.
<strong>The</strong> consolidation entries posted in the line “Segment
result before income taxes” <strong>are</strong> comprised as follows:
in '000 EUR 2011 2010
Capital consolidation – 808 4,481
Debt consolidation 28,114 – 444
Other consolidation entries – 2,037 845
Total 25,269 4,882
<strong>The</strong> other consolidation entries concern the elimination
of interim results in inventories, the corrections made at
Group level on write-downs in the ATG segment, and the
effect of at-equity measurement on results.
<strong>The</strong> figures presented for amortization, depreciation and
impairment losses in the column Consolidation <strong>are</strong> the
result of corrections made at Group level on the basis of
impairment testing in the ATG segment.
<strong>The</strong> consolidation entries posted for financial income and
expenses comprise the elimination of intra-Group interest.
In the previous year, they also included the elimination of
intra-Group write-downs on participating interests in the
amount of EUR 4,418 thousand.
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