English Estonian
Published: 2007-05-03 15:30:35 CEST
Nordecon
Quarterly report
Financial results 3 months 2007
DIRECTORS' REPORT                                                              


GROUP STRUCTURE                                                            
    

AS Eesti Ehitus is a construction group whose core business is the
construction 
of buildings and structures in Estonia and Ukraine. The Group
acts both as a    
general contractor and a project manager. In Estonia, the
Group also operates as
an independent contractor in road construction and
maintenance, environmental   
engineering, and the assembly of reinforced
concrete elements and structures and
cast-on-site concrete works.             
                                      

The activities of the Group companies
are as follows: the parent and AS         
Linnaehitus are engaged in general
contracting and project management. AS ASPI  
and its subsidiaries build
environmental structures and roads and provide road  
maintenance services.
Over two thirds of the revenue of OÜ Mapri Projekt results
from concrete
works; in addition, the company performs smaller general         

construction contracts. OÜ Eurocon coordinates the Group's construction and  
  
development activities in Ukraine. Its direct subsidiary Eurocon Ukraine
LLC is 
engaged in general contracting and project management and owns
interests in     
companies which develop real estate in and around Kiev and
in Lvov.             

The parent of the Group is AS Eesti Ehitus, a company
registered and seated in  
Tallinn, Estonia. Since 18 May 2006 the company's
share has been quoted in the  
main list of Tallinn Stock Exchange.           
                                

In the first quarter only one change
occurred in the Group's structure. On 13   
February 2007 OÜ Eurocon sold an
11% interest in V.I. Center LLC to Continental 
Investment Holding GmbH, a
non-Group company. Considering minority interests in 
OÜ Eurocon and Eurocon
Ukraine LLC, AS Eesti Ehitus' interest in V.I. Center LLC
is now 32%.         
                                                           

From 2007, the
consolidated financial statements include the financial          
statements
of OÜ Kaurits.                                                       

In the
first quarter of 2007 the Group employed, on average, 1,009 people      

including 82 outside Estonia. The proportion of engineers and technical      
  
personnel (ETP) was 39.2%. Labour costs totalled 74.4 million kroons (€4.8 
    
million), a 69% increase on a year ago. The average number of staff has  
      
increased by 30.7%.                                                    
        

REVENUE AND SEGMENTS                                               
            

Consolidated revenue for the first quarter of 2007 amounted to
559.7 million    
kroons (€35.8 million), a notable 63.8% improvement on a
year ago. In terms of  
business segments, the Residential and non-residential
segment contributed 55%  
(46.3% up on a year ago) and the Civil engineering
segment 45% (159.2% growth). 
In geographical terms, 85.6% of the Group's
revenue was earned in Estonia;      
Ukraine contributed 14.4% (a year ago the
corresponding figures were 95.4% and  
4.6%).                                 
                                        

Compared to a year ago, our revenue
structure has become more balanced thanks to
strong growth in the Civil
engineering segment which resulted mainly from an    
increase in port
construction activities and conditions that favoured road      
construction. 
                                                                 

In the
Residential and non-residential segment the largest sub-segment is still

Commercial buildings, largely on account of strong demand in both our home   
  
markets which has rendered Commercial buildings the whole Group's largest  
    
sub-segment. Compared to a year ago, the highest growth rate was posted
by the  
Public buildings sub-segment.                                        
          

The largest sub-segment in the Civil engineering segment was Port
construction  
which contributed 57% of segment revenue. Compared to prior
periods, the year   
began well also for Road construction and maintenance
whose revenue grew at a   
slightly lower pace than the Group's overall
revenue but still fairly in view of
the usual inactivity in the first quarter.
                                     
                                        
                                       
At the end of the first quarter of
2007, the Group's order backlog totalled     
3.197 billion kroons (€204.3
million) against 1.776 billion kroons (€113.5      
million) a year ago.      
                                                     

PROFITABILITY AND CASH
FLOWS
                                                
In the first quarter,
the Group's year-on-year profitability improved           
significantly.     
                                                            

The gross
margin was 11.8% (Q1 2006: 8.8%) and although personnel expenses grew 
at a
somewhat higher pace than revenue (68.1% year-on-year), gross profit was  

mainly affected by controlled growth in the cost of services, goods and      
  
materials purchased (55.1%).                                               
    

The ratio of administrative expenses to revenue was 5.3% (Q1 2006:
6.1%). The   
improvement in the ratio is attributable to an increase in sales
which has      
improved the Group's ability to cover its fixed costs.        
                 

Although the overall operating margin for the first
quarter was 6.7% (Q1 2006:  
8.1%), operating margin excluding gains on sale
of property, plant and equipment
and real estate was 6.2% against 2.7% a year
ago, reflecting a clear improvement
in the profitability of the core activity.
                                     

Unaudited consolidated net profit for
the first quarter of 2007 amounted to an  
exceptional 31.4 million kroons (€2
million) against 17.4 million kroons (€1.1  
million) earned a year ago. The
profit attributable to equity holders of the    
parent amounted to 29.5
million kroons (€1.9 million) against 18.2 million      
kroons (€1.2 million)
for the first quarter of 2006.                            

Net operating
cash flows for the first quarter were negative to the extent of   
5.5 million
kroons (€0.35 million) while a year ago they were positive at 51.2  
million
kroons (€3.3 million). The substantial difference can be explained by   
major
materials purchases for port construction projects in 2007 while a year   
ago
customers made a disproportionately large amount of advance payments.      


Cash flows from investing activities were balanced resulting in an inflow
of    
48,000 kroons (€3,100). Proceeds from the divestment of a stake in an
associate,
settlement of loans given and interest received allowed financing
the same      
proportion of acquisitions of interests (the last instalment
payment for shares 
in OÜ Kaurits), acquisitions of property, plant and
equipment and investment in 
development projects in Ukraine. A year ago cash
inflow from investing          
activities was 7.4 million kroons (€0.47
million), largely thanks to the sale of
investment property.                  
                                         

Financing activities resulted in
an outflow of 17.1 million kroons (€1.1        
million) mainly due to payment
of finance lease liabilities by AS ASPI and its  
subsidiaries. A year ago the
result was similar: financing cash flows were      
negative to the extent of
21.2 million kroons (€1.4 million) because of         
settlement of loan and
finance lease liabilities.                               

Gearing or net
debt to invested capital (loans plus equity) has increased from  
12.3% a year
ago to 19.3% due to the developments in operating cash flows which 
which have
reduced the balance of cash and cash equivalents. At the same time   
invested
capital has increased by 62.8% solely on account of growth in equity.  
This
has created an opportunity for involving additional funds through the     

issuance of debt instruments when cash flows normalise.                      
  

Andri Hõbemägi                                                           
      
AS Eesti Ehitus                                                        
        
Tel: (+372) 6400 450                                                 
          
E-mail: eestiehitus@eestiehitus.ee
 


ee interim report 200703.pdf