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Published: 2010-02-25 15:15:00 CET
Nordecon
Quarterly report
2009 IV QUARTER AND 12 MONTHS CONSOLIDATED INTERIM REPORT (UNAUDITED)
Financial review                                                               


Margins                                                                    
    
Nordecon International Group ended 2009 with a gross profit of 136.3
million    
kroons (8.7 million euros), 62% down from the 357.9 million kroons
(22.9 million
euros) earned in 2008.  The decrease is mainly attributable to a
significant    
decline in the profitability of construction contracts across
all segments and  
the completion of more profitable contracts started in
previous periods. In     
ordinary circumstances, lower than average
profitability in the first and fourth
quarter results from seasonal factors
that impact mainly the road construction  
business and are counteracted in
the second and third quarters. In 2009,        
however, they were accompanied
by exceptionally weak demand in the buildings    
construction sector
throughout the year, which triggered fierce competition and,
accordingly, a
steep decrease in margins. This caused also a decrease in gross  
profit for
12 months compared with gross profit for the third quarter.          

The
Group ended the year with an operating loss of 126.7 million kroons (8.1   

million euros). The comparative period, 2008, ended with an operating profit
of 
208.5 million kroons (13.3 million euros). The incurrence of an operating
loss  
can be explained by shrinkage in gross profit and the year-end
re-measurement of
the Group's assets and liabilities.                         
                   

In 2009, the Group responded to the anticipated decline
in gross profit already 
at the beginning of the year by applying decisive
measures for cutting          
administrative costs with a view to reducing
the cost base compared with the    
previous year by 30%. Consolidated
administrative expenses for 2009 totalled    
186.4 million kroons (11.9
million euros). However, a significant proportion of 
administrative expenses
is made up of items that are not impacted by            
cost-cutting (such as
impairment losses on goodwill). Excluding such items,     
administrative
expenses for 2009 totalled 125.2 million kroons (8 million       
euros),
reflecting a roughly 33% decrease in comparable administrative expenses 
for
2008. In addition, the restructuring conducted in 2009 gave rise to certain

non-recurring expenditures in the form of operating expenses and termination 
  
benefits. Excluding the non-recurring items, the ratio of administrative   
    
expenses to revenue was 5.2%, which is slightly above the 5% target set
by      
management but perfectly acceptable in view of the plunge in volumes
experienced
by the construction market.                                       
             

The Group's operating result was also influenced by the
impairment losses       
recognised for other assets (trade receivables and
investment properties) within
Other expenses. Impairment losses on receivables
and investment properties      
totalled 42.0 million kroons (2.7 million
euros) and 12.5 million kroons (0.8   
million euros) respectively.
Altogether, the impact of the one-off write-down   
expenses on operating
profit was 115.7 million kroons (7.4 million euros).      

The Group remains
committed to the aim of reducing the cost base in 2009-2010 by
up to 30%
compared with 2007-2008 and is prepared to adopt resolute measures    
also in
the future.                                                            


Fiscal 2009 ended with a consolidated net loss of 88.7 million kroons (5.7 
    
million euros). The loss attributable to owners of the parent amounted to
45.3  
million kroons (2.9 million euros) while the loss attributable to      
        
non-controlling interests equalled 43.4 million kroons (2.8 million
euros).     

The profitability ratios monitored by the Group's management
have changed       
significantly due to dramatic deterioration in the
operating environment. The   
Group's margins have dropped (in all markets)
year-over-year primarily on       
account of a steep decline in demand. The
main sector-specific trend has been   
the increasing excess of construction
capacities over the number of projects on 
offer. Demand that is insufficient
for meeting the needs of all market players  
has heightened pressure for
lowering the prices. Under the circumstances, the   
Group's gross margin for
2009 dropped to 5.7% (2008: 9.3%).                     

The Group believes
that in the current market situation, the above level of     
gross margin is
still acceptable for profitable operation. In the light of new  
trends
emerging in the construction market, the Group intends to continue      

redesigning its internal processes (improving the efficiency of purchase of  
  
services, cost cutting, etc) so as to maintain its gross margin at a level
that 
would ensure that the next financial year will end in an operating
profit.      


Cash flows                                                  
                   
The Group's operating activities generated a net cash
inflow of 99.9 million    
kroons (6.4 million euros), a strong improvement on
the net outflow of 57.1     
million kroons (3.6 million euros) posted for the
first half-year. In the       
current market situation, due to renegotiated
and extended settlement terms,    
cash is received over a considerably longer
period than previously. In addition,
the period's receipts were influenced by
the approaching end of the construction
season that is accompanied by the
signature of completion documents. The Group's
ability to maintain a positive
net operating cash flow depends on how well it   
can adapt to the new
economic environment (e.g. by extending settlement terms   
with
subcontractors) and the extent to which operating costs can be cut.       


Investing activities for 2009 resulted in a net outflow of 54.0 million
kroons  
(3.5 million euros) compared with an outflow of 156.6 million kroons
(10.0      
million euros) for 2008. Acquisitions of investments in
subsidiaries, associates
and joint ventures (including disposals) generated a
net outflow of 30.5 million
kroons (2.0 million euros). The corresponding
figure for 2008 was a net outflow 
of 139.1 million kroons (8.9 million
euros).                                    

Financing activities generated a
net outflow of 116.9 million kroons (7.5       
million euros). The
corresponding figure for 2008 was an outflow of 88.2 million
kroons (5.6
million euros). Debt financing has decelerated because business     
volumes
are not growing and in net terms financial liabilities are decreasing.  
The
period's net outflow from interest-bearing loans and borrowings (excluding 

interest expense) was 56.1 million kroons (3.6 million euros) against a net  
  
inflow of 49.4 million kroons (3.2 million euros) in 2008. The remainder of
    
financing cash flows was made up of a dividend distribution of 31.9
million     
kroons (2.0 million euros) compared with 104.1 million kroons
(6.7 million      
euros) in 2008.                                            
                    


Key financial figures and ratios                     
                         
     
------------------------------------------------------------------------------
     --
|
Figure / ratio                           |      2009 |      2008 |      2007
     |
-----------------------------------------------------------------------------
     ---
|
Weighted average number of shares*       | 30,756,72 | 30,756,72 | 30,756,72
|
|                                          |         8 |         8 |        
8
     |
-----------------------------------------------------------------------------
     ---
|
Earnings per share (in kroons)           |     -1.47 |      4.73 |      8.70
     |
-----------------------------------------------------------------------------
     ---
|
Earnings per share (in euros)            |     -0.09 |      0.30 |      0.56
     |
-----------------------------------------------------------------------------
     ---
|
Revenue growth                           |    -37.7% |      3.1% |     49.9%
     |
-----------------------------------------------------------------------------
     ---
|
Average number of employees              |     1,128 |     1,232 |     1,103
     |
-----------------------------------------------------------------------------
     ---
|
Revenue per employee (in thousands of    |     2,137 |     3,140 |     3,402
|
| kroons)                                  |           |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Revenue per employee (in thousands of    |       137 |       201 |       217
|
| euros)                                   |           |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Personnel expenses to revenue, %         |     15.1% |     12.7% |     12.3%
     |
-----------------------------------------------------------------------------
     ---
|
Administrative expenses to revenue, %    |      7.7% |      4.7% |      4.6%
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
EBITDA (in thousands of kroons)          |   -56,897 |   281,161 |   370,581
     |
-----------------------------------------------------------------------------
     ---
|
EBITDA (in thousands of euros)           |    -3,636 |    17,969 |    23,684
     |
-----------------------------------------------------------------------------
     ---
|
EBITDA margin, %                         |     -2.4% |      7.3% |      9.9%
     |
-----------------------------------------------------------------------------
     ---
|
Gross margin, %                          |      5.7% |      9.3% |     13.3%
     |
-----------------------------------------------------------------------------
     ---
|
Operating margin, %                      |     -5.3% |      5.4% |      8.2%
     |
-----------------------------------------------------------------------------
     ---
|
Operating margin excluding gains on      |     -5.4% |      5.3% |      7.8%
|
| asset sales, %                           |           |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Net margin, %                            |     -3.7% |      4.4% |      7.7%
     |
-----------------------------------------------------------------------------
     ---
|
Return on invested capital, %            |     -4.1% |     19.1% |     37.2%
     |
-----------------------------------------------------------------------------
     ---
|
Return on assets, %                      |     -6.0% |      9.1% |     17.1%
     |
-----------------------------------------------------------------------------
     ---
|
Return on equity, %                      |    -11.3% |     20.5% |     44.1%
     |
-----------------------------------------------------------------------------
     ---
|
Equity ratio, %                          |     37.1% |     36.5% |     36.9%
     |
-----------------------------------------------------------------------------
     ---
|
Gearing, %                               |     26.5% |     18.2% |     13.5%
     |
-----------------------------------------------------------------------------
     ---
|
Current ratio                            |      1.47 |      1.33 |      1.30
     |
-----------------------------------------------------------------------------
     ---

*
For comparability, the weighted average number of shares is the number of    

shares after the bonus issues.                                               
 
     

----------------------------------------------------------------------------
     ----
|
As at 31 December                        |      2009 |      2008 |      2007
     |
-----------------------------------------------------------------------------
     ---
|
Order book (in thousands of kroons)      | 1,530,661 | 2,220,748 | 2,526,652
     |
-----------------------------------------------------------------------------
     ---
|
Order book (in thousands of euros)       |    97,827 |   141,932 |   161,482
     |
-----------------------------------------------------------------------------
          ---


-----------------------------------------------------------------------
     ---------
|
Earnings per share (EPS) = net       | Operating margin excluding gains on  
|
| profit attributable to equity        | asset sales = (operating profit -  
  |
| holders of the parent / weighted     | gains on sale of property, plant
and  |
| average number of shares outstanding | equipment - gains on sale of
real     |
| Revenue per employee = revenue /     | estate) / revenue         
           |
| average number of employees          | Net margin = net profit
for the       |
| Personnel expenses to revenue =      | period / revenue     
                |
| personnel expenses / revenue         | Return on invested
capital = (profit  |
| Administrative expenses to revenue = | before tax +
interest expense) / the  |
| administrative expenses / revenue    | period's
average (interest-bearing    |
| EBITDA = earnings before interest,   |
liabilities + equity)                 |
| taxes, depreciation and             
| Return on assets = operating profit / |
| amortisation                      
  | the period's average total assets     |
| EBITDA margin = EBITDA / revenue
    | Return on equity = net profit for the |
| Gross margin = gross profit / 
      | period /the period's average total    |
| revenue                     
        | equity                                |
| Operating margin =
operating profit  | Equity ratio = total equity / total   |
| / revenue       
                    | equity and liabilities                |
|               
                      | Gearing = (interest-bearing           |
|             
                        | liabilities - cash and cash           |
|           
                          | equivalents) / (interest bearing      |
|         
                            | liabilities + equity)                 |
|       
                              | Current ratio = total current assets  |
|     
                                | / total current liabilities          
     |
-----------------------------------------------------------------------------
     ---


Performance
by geographical market                                              
Revenue
earned outside Estonia in 2009 accounted for approximately 15% of      

consolidated revenue against approximately 20% a year ago. The decline is    
  
primarily attributable to developments in the Ukrainian market.            
    

In 2009, the Group expanded its operations in Latvia - at the end of
the year   
Latvian revenues accounted for around 11% of the total while in
2008 the        
proportion was 6%. However, since the Latvian operations were
generating a loss,
the Group sold its interest in the Latvian entities at the
beginning of 2010. As
a result, the Group expects that its Latvian revenues
will decline significantly
in 2010. In the next few years, the Group plans to
continue project-based       
business in Latvia through its Estonian
entities, involving partners where      
necessary. Continuation of
project-based operations assumes the availability of 
profitable projects.    
                                                       

At the same time,
the contribution of Ukrainian revenues has dropped to         
approximately
3%. The downturn is mainly attributable to the completion of major
projects
started in the previous period and the complexity of entering into new

contracts during a steep recession. In Lithuania, the Group has suspended
active
operations for the time being (see Changes in the Group's management
structure  
and operations in 2009).                                          
             

Further information on developments in the Group's markets can
be found in the  
section Outlooks of the Group's geographical markets.       
                  
     

----------------------------------------------------------------------------
     ----
|
                       |                  2009 |         2008 |         2007
     |
-----------------------------------------------------------------------------
     ---
|
Estonia                |                 85.7% |        80.3% |        87.9%
     |
-----------------------------------------------------------------------------
     ---
|
Ukraine                |                  2.7% |        11.4% |        11.6%
     |
-----------------------------------------------------------------------------
     ---
|
Lithuania              |                  0.4% |         2.4% |         0.5%
     |
-----------------------------------------------------------------------------
     ---
|
Latvia                 |                 11.2% |         5.9% |           0%
     |
-----------------------------------------------------------------------------
     ---


Performance
by business line                                                    
The core
business of Nordecon International Group is general contracting and   

project management in buildings and infrastructure construction. In addition,
  
the Group is involved in road construction and maintenance, environmental  
    
engineering, concrete works and real estate development.                 
      

Consolidated revenue for 2009 amounted to 2,410.8 million kroons
(154.1 million 
euros), a 37.7% decrease from the 3,867.9 million kroons
(247.2 million euros)  
generated in 2008. Revenue has decreased mainly on
account of shrinkage in      
demand in all of the Group's markets. In
addition, the absolute revenue figure  
has been impacted by stiff competition
that has lowered the construction prices 
(see further commentary and
forecasts for the future in Outlooks of the Group's 
geographical markets).   
                                                      

The Group aims to
maintain the revenues generated by its main segments          
(Buildings and
Infrastructure) in balance as this helps disperse risks and      
provides a
more solid foundation under stressed circumstances when one segment 

experiences shrinkage in operating volumes. In view of estimated demand for  
  
apartments in the real estate market and housing development risks, in     
    
subsequent years the proportion of housing construction revenue from
apartment  
buildings (the Group as a developer or a builder) will remain
significantly     
below the strategic 20% limit.                             
                    

Segment revenue                                        
                        
In contrast to previous years, in 2009 the revenue
generated by the             
Infrastructure segment exceeded that of
Buildings. This results mainly from the 
situation in the construction market
(particularly in Estonia) that has caused  
the order book of the
Infrastructure segment to develop more favourably already 
since the second
half of 2008.                                                  

In 2009, the
Buildings and Infrastructure segments generated revenue of 1,047.4 
million
kroons (66.9 million euros) and 1,339.2 million kroons (85.6 million   

euros) respectively. The corresponding figures for 2008 were 2,136.9 million 
  
kroons (136.6 million euros) and 1,698.5 million kroons (108.6 million
euros)   
respectively. The 51%-decrease in the revenue generated by the
Buildings segment
corresponded to management's assessment of the market
situation and was         
therefore anticipated.                             
                            

Revenue distribution between segments *        
                               
     
------------------------------------------------------------------------------
     --
|
Business segments                       |      2009 |      2008 |       2007
     |
-----------------------------------------------------------------------------
     ---
|
Buildings                               |       45% |       63% |        53%
     |
-----------------------------------------------------------------------------
     ---
|
Infrastructure                          |       55% |       37% |        47%
     |
-----------------------------------------------------------------------------
     ---
*
In connection with the entry into force of IFRS 8 Operating Segments during  

the reporting period, the Group has changed segment reporting in its
financial  
statements. In the Directors' report the Ukrainian and EU
Buildings segments    
which are disclosed separately in the financial
statements are presented as a   
single segment. In addition, the segment
information presented in the Directors'
report does not include the
disclosures on “other segments” that are presented  
in the financial
statements.                                                    

Management
estimates that because of the market situation the proportion of     
revenue
generated by the Infrastructure segment in 2010 will continue
increasing
compared with 2009. The assessment is supported by the Group's
order book as at 
31 December 2009 where the contracts of the Infrastructure
segment exceed those 
of the Buildings segment (see Order book in Director's
report).                 

Revenue distribution within segments              
                             
The distribution of the Group's buildings
construction revenue has remained     
stable, with Commercial buildings
accounting for over 50% of the total. The     
growth in the contribution of
the Commercial buildings sub-segment to two thirds
of segment revenue is
attributable to two large projects: the building of the   
Nordea Bank in
Tallinn and an extension to the Lõunakeskus shopping mall in     
Tartu. As
anticipated, revenues from the construction of industrial and        

warehouse facilities and apartment buildings have decreased. On the other
hand, 
the downturn in construction prices has triggered slight growth in the 
        
construction of public buildings thanks to municipal investments in
schools,    
nurseries and other public buildings. However, despite attractive
construction  
prices, further growth in local government projects may be
undermined by        
financing difficulties.                                 
                       
                                                      
                  
     
------------------------------------------------------------------------------
     --
|
Revenue distribution in the Buildings   |      2009 |      2008 |       2007
|
| segment                                 |           |           |         
 
     |
-----------------------------------------------------------------------------
     ---
|
Commercial buildings                    |       66% |       59% |        58%
     |
-----------------------------------------------------------------------------
     ---
|
Industrial and warehouse facilities     |       10% |       16% |         9%
     |
-----------------------------------------------------------------------------
     ---
|
Public buildings                        |       18% |       14% |        19%
     |
-----------------------------------------------------------------------------
     ---
|
Apartment buildings                     |        6% |       11% |        14%
     |
-----------------------------------------------------------------------------
     ---

Growth
in the operations of the Nordecon Infra SIA subgroup in 2008-2009 caused

structural shifts in revenue distribution within the Infrastructure segment.
The
contribution of other engineering projects increased largely on account of
     
growth in pipeline and outdoor network construction. Due to the
divestment of   
Nordecon Infra SIA in 2010, the contribution of other
engineering projects is   
expected to decline (see Outlooks of the Group's
geographical markets).         
Environmental engineering revenues have
expanded thanks to a decline in         
construction prices that has
increased investments by state and local           
government.               
                                                    
     
------------------------------------------------------------------------------
     --
|
Revenue distribution in the             |      2009 |      2008 |       2007
|
| Infrastructure segment                  |           |           |         
 
     |
-----------------------------------------------------------------------------
     ---
|
Road construction and maintenance       |       49% |       45% |        41%
     |
-----------------------------------------------------------------------------
     ---
|
Port construction                       |       12% |       24% |        33%
     |
-----------------------------------------------------------------------------
     ---
|
Other engineering                       |       31% |       25% |        13%
     |
-----------------------------------------------------------------------------
     ---
|
Environmental engineering               |        8% |        6% |        13%
     |
-----------------------------------------------------------------------------
     ---

Order
book                                                                      
At
31 December 2009, the Group's order book stood at 1,531 million kroons (98  

million euros), approximately a third down from the 2,221 million kroons (142
  
million euros) posted a year ago.                                          
   
     

----------------------------------------------------------------------------
     ----
|
As at 31 December                       |      2009 |      2008 |       2007
     |
-----------------------------------------------------------------------------
     ---
|
Order book, in thousands of kroons      | 1,530,661 | 2,220,748 |  2,526,652
     |
-----------------------------------------------------------------------------
     ---
|
Order book, in thousands of euros       |    97,827 |   141,932 |    161,482
     |
-----------------------------------------------------------------------------
     ---
The
order book of the Infrastructure segment has been growing year-over-year.
At
31 December 2009 it accounted for 74% of the Group's total order book (31  
    
December 2008: 59%), reflecting the situation in the construction market
where  
shrinkage in the Buildings segment has significantly outpaced growth
in the     
Infrastructure segment. In absolute terms, the order book figures
have been     
severely weakened by tumbling construction prices.             
                

Between the reporting date (31 December 2009) and the date
of release of this   
report, Group companies have been awarded additional
construction contracts of  
approximately 61 million kroons (3.9 million
euros).                            


People                                
                                         
Nordecon believes that its most
important assets are its people and that the    
value of the company depends
on the professionalism, motivation and loyalty of  
its employees.
Accordingly, the Group's management is committed to creating a   
contemporary
work environment that fosters professional growth and development  
in terms
of working conditions, career opportunities and the nature of the
work.

People and personnel expenses                                         
         
In 2009, the Group (including the parent and the subsidiaries)
employed, on     
average, 1,128 people including around 470 engineers and
technical personnel    
(ETP). The acquisition of the Latvian company SIA LCB
in 2009 increased the     
number of staff by more than 100. However, since
the end of 2008 personnel      
growth has been replaced by a decline owing to
downsizing triggered by a        
significant decrease in the Group's
operations.                                 

Average number of the Group's
employees (including the parent and its           
subsidiaries):             
                                                   
     
------------------------------------------------------------------------------
     --
|
     Year       |        ETP         |     Workers      |   Total average   
     |
-----------------------------------------------------------------------------
     ---
|
     2009       |        467         |       661        |       1,128       
     |
-----------------------------------------------------------------------------
     ---
|
     2008       |        511         |       721        |       1,232       
     |
-----------------------------------------------------------------------------
     ---
|
     2007       |        425         |       678        |       1,103       
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----

The
Group's personnel expenses for 2009, including associated taxes, totalled  

363.5 million kroons (23.2 million euros), a 27% decrease compared with the  
  
498.6 million kroons (31.9 million euros) incurred in 2008.                
    

Personnel expenses have declined on account of downsizing and the
cutting of    
basic salaries. Employee salaries have been lowered at all
Group entities; the  
average pay-cut for engineers and technical personnel
was 15%. The performance  
pay of project staff that is linked to the
projects' profit margins has also    
dropped.                                
                                       

Owing to the overall economic
situation and the slump in the construction       
market, in 2009 Group
entities terminated employment relations with             
approximately 620
people. However, this is not directly reflected in the total  
average number
of employees because the latter is increased by the staff taken  
over on the
acquisition of subsidiaries and the people hired under fixed term  

contracts. The decrease in the number of staff may continue in 2010 but      
  
considerably more slowly except for the effect of the divestment of
Nordecon    
Infra SIA that has reduced the number of the Group's employees by
around 150.   

In 2009, the remuneration of the members of the council of
Nordecon             
International AS including social security charges
amounted to 1,436 thousand   
kroons (92 thousand euros). The corresponding
figure for 2008 was 1,443 thousand
kroons (92 thousand euros). The
remuneration and benefits of the members of the 
board of Nordecon
International AS including social security charges totalled   
3,254 thousand
kroons (208 thousand euros) compared with 14,514 thousand kroons 
(928
thousand euros) in 2008. The differences in the remuneration of the board 

stem from the fact that from 5 January 2009 the board had three members and  
  
since October 2009 there have been two members while in 2008 the number was
five
(see Changes in the Group's management structure and operations in 2009).
In    
addition, the figure has been impacted by a 15% reduction in board
member       
remuneration across the Group.                                  
               


Share and shareholders                                    
                     
Share information                                       
                       
ISIN code 	EE3100039496                               
                        
Short name of the security 	NCN1T (until 3 April 2009
EEH1T)                    
Nominal value	10.00 kroons / 0.64 euros            
                            
Total number of securities issued 	30,756,728    
                              
Number of listed securities 	30,756,728        
                                
Listing date 	18 May 2006                    
                                 

The share capital of Nordecon
International AS consists of 30,756,728 ordinary  
shares with a par value of
10 Estonian kroons each. Owners of ordinary shares   
are entitled to
dividends as distributed from time to time. Each share carries  
one vote at
the general meetings of Nordecon International AS.                 


Summarised trading results                                                 
    
Share trading history (EEK)                                              
     
     
------------------------------------------------------------------------------
     --
|
Price                         |         2009 |          2008 |          2007
     |
-----------------------------------------------------------------------------
     ---
|
Open                          |        16.43 |         76.51 |        166.64
     |
-----------------------------------------------------------------------------
     ---
|
High                          |        29.26 |         76.51 |        224.53
     |
-----------------------------------------------------------------------------
     ---
|
Low                           |         8.61 |         14.86 |         69.00
     |
-----------------------------------------------------------------------------
     ---
|
Last closing price            |        24.72 |         15.96 |         76.67
     |
-----------------------------------------------------------------------------
     ---
|
Traded volume                 |    9,627,956 |     6,447,283 |     7,284,775
     |
-----------------------------------------------------------------------------
     ---
|
Turnover, millions            |       188.24 |        313.68 |        845.09
     |
-----------------------------------------------------------------------------
     ---
|
Listed volume (31 December),  |       30,757 |        30,757 |        15,378
|
| thousands                     |              |               |            
 
     |
-----------------------------------------------------------------------------
     ---
|
Market capitalisation (31     |       760.36 |        490.86 |      2,358.07
|
| December), millions           |              |               |            
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----

Share
trading history (EUR)                                                    
     
------------------------------------------------------------------------------
     --
|
Price                         |         2009 |          2008 |          2007
     |
-----------------------------------------------------------------------------
     ---
|
Open                          |         1.05 |          4.89 |         10.65
     |
-----------------------------------------------------------------------------
     ---
|
High                          |         1.87 |          4.89 |         14.35
     |
-----------------------------------------------------------------------------
     ---
|
Low                           |         0.55 |          0.95 |          4.41
     |
-----------------------------------------------------------------------------
     ---
|
Last closing price            |         1.58 |          1.02 |          4.90
     |
-----------------------------------------------------------------------------
     ---
|
Traded volume                 |    9,627,956 |     6,447,283 |     7,284,775
     |
-----------------------------------------------------------------------------
     ---
|
Turnover, millions            |        12.03 |         20.05 |         54.01
     |
-----------------------------------------------------------------------------
     ---
|
Listed volume (31 December),  |       30,757 |        30,757 |        15,378
|
| thousands                     |              |               |            
 
     |
-----------------------------------------------------------------------------
     ---
|
Market capitalisation (31     |        48.60 |         31.37 |        150.71
|
| December), millions           |              |               |            
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----

Shareholder
structure                                                           
The
largest shareholders of Nordecon International AS at 31 December 2009      
     
------------------------------------------------------------------------------
     --
|
Shareholder                              |      Number of |        Ownership
|
|                                          |        shrares |        
interest
     |
-----------------------------------------------------------------------------
     ---
|
AS Nordic Contractors                    |     16,507,464 |            53.67
     |
-----------------------------------------------------------------------------
     ---
|
Skandinaviska Enskilda Banken Ab Clients |      2,608,822 |             8.48
     |
-----------------------------------------------------------------------------
     ---
|
State Street Bank and Trust Omnibus      |      1,147,911 |             3.73
|
| Account A Fund                           |                |               
 
     |
-----------------------------------------------------------------------------
     ---
|
ING Luxembourg S.A.                      |      1,111,853 |             3.61
     |
-----------------------------------------------------------------------------
     ---
|
Ain Tromp                                |        678,960 |             2.21
     |
-----------------------------------------------------------------------------
     ---
|
ASM Investments OÜ                       |        519,600 |             1.69
     |
-----------------------------------------------------------------------------
     ---
|
SEB Pank AS                              |        405,757 |             1.32
     |
-----------------------------------------------------------------------------
     ---
|
Aivo Kont                                |        339,480 |             1.10
     |
-----------------------------------------------------------------------------
     ---
|
Raul Rebane                              |        316,104 |             1.03
     |
-----------------------------------------------------------------------------
     ---

On
4 September 2009 AS Nordic Contractors announced that it had sold 2,300,000 

of its shares in Nordecon International AS (7.48% of all shares) to          
  
institutional investors. By the transaction, the ultimate controlling
party's   
interest in Nordecon International AS dropped to 53.67%. On 16
September 2009,  
East Capital Asset Management AB announced that East Capital
Group's total stake
in Nordecon International AS (through nominee accounts)
was 5.04%.              


Shareholder structure at 31 December 2009        
                             
     
------------------------------------------------------------------------------
     --
|
                                     |          Number of |        Ownership
|
|                                      |       shareholders |        
interest
     |
-----------------------------------------------------------------------------
     ---
|
Shareholders with interest exceeding |                  1 |           53.67%
|
| 5%                                   |                    |               
 
     |
-----------------------------------------------------------------------------
     ---
|
Shareholders with interest between   |                  8 |           23.18%
|
| 1% and 5%                            |                    |               
 
     |
-----------------------------------------------------------------------------
     ---
|
Shareholders with interest below 1%  |              1,882 |           23.15%
     |
-----------------------------------------------------------------------------
     ---
|
Total                                |              1,891 |          100.00%
     |
-----------------------------------------------------------------------------
     ---

Shares
controlled by members of the council of Nordecon International AS at 31 

December 2009                                                                
 
     
------------------------------------------------------------------------------
     --
|
 Council                   |                |     Number of |      Ownership
|
|                            |                |        shares |      
interest
     |
-----------------------------------------------------------------------------
     ---
|
Toomas Luman (AS Nordic    | Chairman of    |    16,559,144 |          53.84
|
| Contractors,               | the Council    |               |             
  |
| OÜ Luman ja Pojad)*        |                |               |           
   
     |
-----------------------------------------------------------------------------
     ---
|
Ain Tromp                  | Member of the  |       678,960 |           2.21
|
|                            | Council        |               |             
 
     |
-----------------------------------------------------------------------------
     ---
|
Alar Kroodo (ASM           | Member of the  |       519,600 |           1.69
|
| Investments OÜ)*           | Council        |               |             
 
     |
-----------------------------------------------------------------------------
     ---
|
Andri Hõbemägi             | Member of the  |        40,000 |           0.13
|
|                            | Council        |               |             
 
     |
-----------------------------------------------------------------------------
     ---
|
Tiina Mõis                 | Member of the  |             0 |           0.00
|
|                            | Council        |               |             
 
     |
-----------------------------------------------------------------------------
     ---
|
Meelis Milder              | Member of the  |             0 |           0.00
|
|                            | Council        |               |             
 
     |
-----------------------------------------------------------------------------
     ---
*
Companies controlled by the individual                                       


Shares controlled by members of the board of Nordecon International AS at
31    
December 2009                                                          
       
     
------------------------------------------------------------------------------
     --
|
Board                      |               |      Number of |      Ownership
|
|                            |               |         shares |      
interest
     |
-----------------------------------------------------------------------------
     ---
|
Jaano Vink                 | Chairman of   |         34,000 |          0.11%
|
|                            | the Board     |                |             
 
     |
-----------------------------------------------------------------------------
     ---
|
Priit Tiru                 | Member of the |              0 |          0.00%
|
|                            | Board         |                |             
 
     |
-----------------------------------------------------------------------------
     ---

Members
of the board and council of Nordecon International AS and companies    

controlled by them have not been granted any share options under which they  
  
could acquire shares in Nordecon International AS in subsequent periods.   
    


Information on significant transactions with related parties         
          
On 26 March 2009, Nordecon Ehitus AS acquired a 50% stake in OÜ
Unigate from AS 
Arealis, a subsidiary of the Group's controlling shareholder
Nordic Contractors 
AS.                                                       
                     

OÜ Unigate is a housing developer incorporated in
Estonia that has been         
developing properties belonging to it in
Paekalda street in Tallinn. The        
investment was made in line with the
Group's strategy according to which in     
2009-2010 the Group is to prepare
for a potential rise of the Estonian real     
estate market that may take
place after 2010. For this, the Group's subsidiaries
will acquire property
portfolios that will allow launching housing construction 
projects as soon as
the market situation changes.                               

In accordance
with the terms of the transaction, AS Arealis was paid 20.0       
million
kroons (1.3 million euros) including 1.5 million kroons (0.1 million   

euros) for an interest in the entity's share capital and 18.5 million kroons 
  
(1.2 million euros) for AS Arealis' loan receivables from OÜ Unigate.
Depending 
on the success of the development operations, AS Arealis will also
be paid a    
variable price component that will be calculated at 450 kroons
(28.8 euros) per 
square metre sold. In February 2009, the market value of the
properties         
belonging to OÜ Unigate (the proportion acquired by
Nordecon Ehitus AS) was     
approximately 47.5 million kroons (3.0 million
euros).                          


Outlooks of the Group's geographical
markets                                    

Estonia                         
                                               
According to assessment of the
Group's management, in 2010 the Estonian         
construction market will be
characterised by the following features:
            
- Total demand in the
construction market will depend heavily on public 
procurement tenders and the
number and pricing of infrastructure, environmental 
and other projects
conducted with the financial support of the European Union   
(the latter will
be critically influenced by the administrative capabilities of 
the central
and local governments). However, the more moderate decline in the  

infrastructure sector will not be able to compensate for the steep
contraction  
of the buildings construction market that has currently been
abandoned by most  
private sector corporates and individuals. The Group's
management assumes that  
by 2010 the total volumes of the construction market
will have decreased by over
50% compared with 2008                            
                             

- The number of development and buildings
construction companies will decrease 
(market consolidation). Companies
focused on residential construction that in   
2008 began seeking
opportunities for penetrating other market segments such as  
infrastructure
will continue to do so, heightening competition in the segments  
involved.
The continuing slump will lead to mergers, takeovers and bankruptcies.

-
Construction prices will probably cease declining in 2010 and may even start

rising compared with 2008-2009. In such a situation, completion of contracts 
  
concluded at unreasonably low margins or below cost may have an adverse
impact  
and may cause serious difficulties for companies not noticing the
trend.        

- After the global financial crisis that peaked in 2009, the
financing terms 
offered by banks have started improving but  many private
sector companies are  
still finding it difficult to raise debt in order to
finance new construction   
projects. The steep decrease in demand may be
somewhat alleviated by a          
competition-induced decrease in prices,
which will render investment in         
construction projects more attractive
than it was during the boom of 2006 and   
2007.                              
                                            

- In 2009, building materials
manufacturers that had significantly increased
their 
output during the
growth phase of the market were faced by continuing shrinkage 
in demand and,
consequently, greater strain in meeting the obligations taken for
increasing
their capacities. To date, the decline in building materials prices  
has
notably decelerated and the prices are expected to start rising in 2010.   


- Companies involved in general contracting and project management
will
probably 
have to face growth in doubtful and irrecoverable receivables.
                 

- Because of the increasing importance of infrastructure
projects, critical 
success factors include specialised engineering expertise
and experience as well
as the availability of relevant resources.             
                        

- The deteriorating economic climate and fierce
competition in the construction 
market along with falling demand have caused
continuing unemployment for        
construction workers. The ensuing increase
in the availability of labour has    
lowered construction companies'
personnel expenses.                             

- The change in
construction projects' financing schemes (including significant 
extension of
customers' settlement terms) and additional requirements to the    
financing
provided by general contractors during the construction period put   

pressure on contractors' liquidity.                                          
  

Nordecon International Group operates in accordance with its long-term   
      
objectives that are adjusted for changes in the external environment.
Relevant  
strategic management is the responsibility of the Group's board
(see The Group's
strategy and objectives for 2009-2013).                      
                  

The Group has prepared for changes in the economic
environment by:              

- Ensuring profitability by cutting costs an
seeking effective technical
solutions 
that should halt year-over-year
decrease in profit margins in 2010              

- Performing a more
thorough preliminary analysis of the customers' solvency
and

creditworthiness and dealing proactively with the collection of overdue      
  
receivables                                                                
    

- Dispersing risks through portfolio design 

- Rapidly reducing the
operations in foreign markets and focusing on the home 
market. 


Latvia
and Lithuania                                                            
In
its third quarter financial statements, the Group reported that its Latvian 

subsidiary Nordecon Infra SIA was experiencing liquidity difficulties because
  
owing to a lack of resources and administrative weaknesses the customers of
    
major projects did not settle their accounts on a timely basis. Moreover,
the   
entity was operating in an environment where profitable performance was
not     
possible without taking disproportionate risks. Because the Group
incurred      
losses in the Latvian market in 2009 and the market situation
was not expected  
to improve in the foreseeable future, the Group sold its
stake in Nordecon Infra
SIA in February 2010.                                 
                         

Recent economic developments in Lithuania have
been similar to the ones in the  
other Baltic countries. Slowdown in
investment, both in the public and private  
sectors, and similar factors have
directly influenced the construction market.  
The commercial and residential
construction markets (the Group as a general     
contractor not a developer)
have contracted visibly and the launch of any new   
private sector projects
in the near future is unlikely.                         

In response to
this, the business operations of the Group's Lithuanian          
subsidiary
Nordecon Statyba UAB (formerly UAB Eurocon LT) have been essentially

suspended and the Group is monitoring the market situation. The temporary    
  
suspension of operations does not result in any major costs for the Group.
The  
Group's management does not exclude the possibility that the Lithuanian 
       
operations will remain suspended also after 2010. The decision does
not change  
the Group's strategic objectives in the Lithuanian construction
market and does 
not imply the sale or liquidation of the company.            
                  


Ukraine                                                
                        
In Ukraine, the Group will continue mainly as a
general contractor and project  
manager in the construction of commercial
buildings and production facilities.  
In 2009, the number of projects started
in the buildings construction market has
decreased substantially. The
situation in the sector is not expected to improve 
until after the first half
of 2010.                                             

Activities on
development projects that require major investment (currently two)
have been
suspended and conserved to minimise the risks until the situation in  
the
Ukrainian and global financial markets has eased up.                       


The main risks in the Ukrainian market are connected with the low
administrative
efficiency of the central and local governments and the
judicial system,        
inflation, and the availability of quality
construction inputs.  Demand is      
currently mainly undermined by the lack
of financing. To date, the weakening of 
the local currency that began in 2008
has stopped and the Group's exposure to   
market-based currency risk has
decreased considerably.                          

Nevertheless, the Group
believes that the construction market of a country with 
a population of 46
million will offer business opportunities also in the future.
The Group's main
success factor is negligible competition in the project        
management
sector (the Group offers flexible construction management in        

combination with European practices and competencies). The Group's management
is
confident that the current crisis in the Ukrainian construction market and 
    
economy as a whole will transform the local understanding and
expectations of   
general contracting and project management in the
construction business, which  
will improve the Group's position in the
long-term perspective.                 


Description of the main risks     
                                             

Business risks                
                                                 
To mitigate the risks
arising from the seasonal nature of the construction      
business (primarily
the weather conditions during the winter months), the Group 
has acquired road
maintenance contracts that generate year-round business. In   
addition, Group
companies are constantly seeking new technical solutions that   
would allow
working more efficiently under changeable weather conditions.       

To
manage their daily construction risks, Group companies purchase Contractors'

All Risks insurance. Depending on the nature of the project, both general
frame 
agreements and specially tailored project-specific contracts are used.
In       
addition, as a rule, subcontractors are required to secure the
performance of   
their obligations with a bank guarantee issued for the
benefit of a Group       
company. To remedy builder-caused deficiencies which
may be detected during the 
warranty period, all Group companies create
warranties provisions. At 31        
December 2009, the provisions (including
current and non-current ones) totalled 
15.7 million kroons (1.0 million
euros). The corresponding figure at 31 December
2008 was 14.6 million kroons
(0.93 million euros).                              

Credit risks            
                                                       
For credit risk
management, a potential customer's settlement behaviour and    

creditworthiness are analysed already in the tendering stage. Subsequent to
the 
signature of a contract, the customer's settlement behaviour is monitored
on an 
ongoing basis from the making of an advance payment to adherence to the
        
contractual settlement schedule, which usually depends on the
documentation of  
the delivery of work performed. We believe that the system
in place allows us to
respond to customers' settlement difficulties with
sufficient speed. As at the  
end of the reporting period, our customers'
settlement behaviour was good,      
considering the current economic
situation; however, there were also some large 
problem customers. The
proportion of overdue receivables has increased,         
increasing the
probability of credit losses also in subsequent periods. In      
accordance
with the Group's accounting policies, all receivables that are more  
than 180
days overdue or in respect of which no additional settlement agreements
have
been reached are recognised as an expense.                                


In 2009, net loss on doubtful receivables amounted to 42.0 million kroons
(2.7  
million euros). The figure includes the impairment loss recognised for
the      
receivables connected with the construction of the St Petersburg
Business       
Quarter referred to in the third quarter financial statements.
In 2008,         
recoveries of receivables written down in preceding periods
exceeded the        
period's impairment losses on receivables by 9.0 million
kroons (0.6 million    
euros).                                               
                         

Liquidity risks                                   
                             
Free funds are placed in overnight or
fixed-interest term deposits with the     
largest banks of the markets where
the Group operates. To ensure timely         
settlement of liabilities,
approximately two weeks' working capital is kept in  
current accounts or
overnight deposits. Where necessary, overdraft facilities   
are used. At the
reporting date, the Group's current assets exceeded its current
liabilities
1.47-fold (31 December 2008: 1.33-fold) and available cash funds    
totalled
225.2 million kroons (14.4 million euros) (31 December 2008: 296.2    

million kroons / 18.9 million euros), providing a sufficient liquidity buffer
  
for operating in an economic environment that is more uncertain than in the
    
previous year.                                                           
      

Interest rate risks                                                  
          
The Group's interest-bearing liabilities to banks have mainly fixed
interest    
rates. Finance lease liabilities have floating interest rates and
are linked to 
EURIBOR. At 31 December 2009, the Group's interest-bearing
loans and borrowings 
totalled 558.8 million kroons (35.7 million euros), a
4.3 million kroon (0.3    
million euro) increase year-over-year. Interest
expense for 2009 amounted to    
26.6 million kroons (1.7 million euros).
Compared with 2008, interest expense   
has contracted by 11.3 million kroons
(0.7 million euros) thanks to a decline in
the EURIBOR base rate and a
decrease in loans and borrowings.                   

Currency risks         
                                                        
As a rule,
construction contracts and subcontractors' service contracts are made
in the
currency of the host country: in Estonia contracts are made in Estonian 

kroons (EEK), in Latvia in Latvian lats (LVL), in Lithuania in Lithuanian
litas 
(LTL) and in Ukraine in Ukrainian hryvnas (UAH). Services purchased
from other  
countries are mostly priced in euros, which does not constitute a
currency risk 
for the Group's Estonian, Latvian and Lithuanian entities.     
                

The Group's foreign exchange gains and losses result mainly
from its Ukrainian  
operations because the Ukrainian national currency floats
against the euro and, 
consequently, against the Estonian kroon. To date, the
weakening of the         
Ukrainian hryvna against the euro that began in the
last quarter of 2008 has    
stopped.  The Group's net exchange loss for 2009
was 0.7 million kroons (0.04   
million euros). In 2008, the Group's exchange
differences resulted in a gain of 
6.6 million kroons (0.4 million euros).    
                                    


Condensed consolidated interim
financial statements                             
Condensed consolidated
interim statement of financial position                 
     
------------------------------------------------------------------------------
     --
|
EEK ‘000                                   |           2009 |           2008
|
| As at 31 December                          |                |             
 
     |
-----------------------------------------------------------------------------
     ---
|
Current assets                             |                |               
     |
-----------------------------------------------------------------------------
     ---
|
Cash and cash equivalents                  |                |               
     |
-----------------------------------------------------------------------------
     ---
|
Trade receivables                          |        225,191 |        296,184
     |
-----------------------------------------------------------------------------
     ---
|
Other receivables and prepayments          |        338,767 |        473,935
     |
-----------------------------------------------------------------------------
     ---
|
Deferred tax assets                        |        322,283 |        408,541
     |
-----------------------------------------------------------------------------
     ---
|
Income tax assets                          |            776 |            776
     |
-----------------------------------------------------------------------------
     ---
|
Inventories                                |              0 |          3,207
     |
-----------------------------------------------------------------------------
     ---
|
Non-current assets held for sale           |        403,307 |        386,733
     |
-----------------------------------------------------------------------------
     ---
|
Total current assets                       |          4,616 |              0
     |
-----------------------------------------------------------------------------
     ---
|
Current assets                             |      1,294,941 |      1,569,376
     |
-----------------------------------------------------------------------------
     ---
|
Non-current assets                         |                |               
     |
-----------------------------------------------------------------------------
     ---
|
Long-term investments                      |         35,933 |        112,605
     |
-----------------------------------------------------------------------------
     ---
|
Investment property                        |         87,975 |        116,783
     |
-----------------------------------------------------------------------------
     ---
|
Property, plant and equipment              |        204,115 |        263,295
     |
-----------------------------------------------------------------------------
     ---
|
Intangible assets                          |        268,233 |        305,188
     |
-----------------------------------------------------------------------------
     ---
|
Total non-current assets                   |        596,256 |        797,871
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL ASSETS                               |      1,891,197 |      2,367,247
     |
-----------------------------------------------------------------------------
     ---
|
LIABILITIES                                |                |               
     |
-----------------------------------------------------------------------------
     ---
|
Current liabilities                        |                |               
     |
-----------------------------------------------------------------------------
     ---
|
Interest-bearing loans and borrowings      |        262,959 |        235,948
     |
-----------------------------------------------------------------------------
     ---
|
Trade payables                             |        244,764 |        439,615
     |
-----------------------------------------------------------------------------
     ---
|
Taxes payable                              |         45,169 |         65,760
     |
-----------------------------------------------------------------------------
     ---
|
Other payables                             |        318,742 |        423,270
     |
-----------------------------------------------------------------------------
     ---
|
Provisions                                 |         10,364 |         11,600
     |
-----------------------------------------------------------------------------
     ---
|
Total current liabilities                  |        881,998 |      1,176,193
     |
-----------------------------------------------------------------------------
     ---
|
Non-current liabilities                    |                |               
     |
-----------------------------------------------------------------------------
     ---
|
Interest-bearing loans and borrowings      |        295,828 |        318,578
     |
-----------------------------------------------------------------------------
     ---
|
Other liabilities                          |          4,846 |          2,534
     |
-----------------------------------------------------------------------------
     ---
|
Provisions                                 |          7,041 |          6,630
     |
-----------------------------------------------------------------------------
     ---
|
Total non-current liabilities              |        307,715 |        327,742
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL LIABILITIES                          |      1,189,712 |      1,503,935
     |
-----------------------------------------------------------------------------
     ---
|
EQUITY                                     |                |               
     |
-----------------------------------------------------------------------------
     ---
|
Share capital                              |        307,567 |        307,567
     |
-----------------------------------------------------------------------------
     ---
|
Statutory capital reserve                  |         40,012 |         34,800
     |
-----------------------------------------------------------------------------
     ---
|
Translation reserve                        |         -3,201 |         -4,106
     |
-----------------------------------------------------------------------------
     ---
|
Retained earnings                          |        345,777 |        426,995
     |
-----------------------------------------------------------------------------
     ---
|
Equity attributable to owners of the       |        690,155 |        765,256
|
| parent                                     |                |             
 
     |
-----------------------------------------------------------------------------
     ---
|
Non-controlling interests                  |         11,330 |         98,056
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL EQUITY                               |        701,485 |        863,312
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL LIABILITIES AND EQUITY               |      1,891,197 |      2,367,247
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
          -----


---------------------------------------------------------------------
     -----------
|
EUR `000                                    |          2009 |           2008
|
| As at 31 December                           |               |             
 
     |
-----------------------------------------------------------------------------
     ---
|
Current assets                              |               |               
     |
-----------------------------------------------------------------------------
     ---
|
Cash and cash equivalents                   |               |               
     |
-----------------------------------------------------------------------------
     ---
|
Trade receivables                           |        14,392 |         18,930
     |
-----------------------------------------------------------------------------
     ---
|
Other receivables and prepayments           |        21,651 |         30,290
     |
-----------------------------------------------------------------------------
     ---
|
Deferred tax assets                         |        20,598 |         26,110
     |
-----------------------------------------------------------------------------
     ---
|
Income tax assets                           |            50 |             50
     |
-----------------------------------------------------------------------------
     ---
|
Inventories                                 |             0 |            205
     |
-----------------------------------------------------------------------------
     ---
|
Non-current assets held for sale            |        25,776 |         24,717
     |
-----------------------------------------------------------------------------
     ---
|
Total current assets                        |           295 |              0
     |
-----------------------------------------------------------------------------
     ---
|
Current assets                              |        82,762 |        100,301
     |
-----------------------------------------------------------------------------
     ---
|
Non-current assets                          |               |               
     |
-----------------------------------------------------------------------------
     ---
|
Long-term investments                       |         2,297 |          7,197
     |
-----------------------------------------------------------------------------
     ---
|
Investment property                         |         5,623 |          7,464
     |
-----------------------------------------------------------------------------
     ---
|
Property, plant and equipment               |        13,045 |         16,828
     |
-----------------------------------------------------------------------------
     ---
|
Intangible assets                           |        17,143 |         19,505
     |
-----------------------------------------------------------------------------
     ---
|
Total non-current assets                    |        38,108 |         50,993
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL ASSETS                                |       120,870 |        151,295
     |
-----------------------------------------------------------------------------
     ---
|
LIABILITIES                                 |               |               
     |
-----------------------------------------------------------------------------
     ---
|
Current liabilities                         |               |               
     |
-----------------------------------------------------------------------------
     ---
|
Interest-bearing loans and borrowings       |        16,806 |         15,080
     |
-----------------------------------------------------------------------------
     ---
|
Trade payables                              |        15,644 |         28,096
     |
-----------------------------------------------------------------------------
     ---
|
Taxes payable                               |         2,887 |          4,203
     |
-----------------------------------------------------------------------------
     ---
|
Other payables                              |        20,371 |         27,052
     |
-----------------------------------------------------------------------------
     ---
|
Provisions                                  |           662 |            741
     |
-----------------------------------------------------------------------------
     ---
|
Total current liabilities                   |        56,370 |         75,172
     |
-----------------------------------------------------------------------------
     ---
|
Non-current liabilities                     |               |               
     |
-----------------------------------------------------------------------------
     ---
|
Interest-bearing loans and borrowings       |        18,908 |         20,361
     |
-----------------------------------------------------------------------------
     ---
|
Other liabilities                           |           310 |            162
     |
-----------------------------------------------------------------------------
     ---
|
Provisions                                  |           450 |            424
     |
-----------------------------------------------------------------------------
     ---
|
Total non-current liabilities               |        19,668 |         20,947
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL LIABILITIES                           |        76,038 |         96,119
     |
-----------------------------------------------------------------------------
     ---
|
EQUITY                                      |               |               
     |
-----------------------------------------------------------------------------
     ---
|
Share capital                               |        19,657 |         19,657
     |
-----------------------------------------------------------------------------
     ---
|
Statutory capital reserve                   |         2,557 |          2,224
     |
-----------------------------------------------------------------------------
     ---
|
Translation reserve                         |          -205 |           -262
     |
-----------------------------------------------------------------------------
     ---
|
Retained earnings                           |        22,099 |         27,290
     |
-----------------------------------------------------------------------------
     ---
|
Equity attributable to owners of the parent |        44,108 |         48,909
     |
-----------------------------------------------------------------------------
     ---
|
Non-controlling interests                   |           724 |          6,267
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL EQUITY                                |        44,832 |         55,176
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL LIABILITIES AND EQUITY                |       120,870 |        151,295
     |
-----------------------------------------------------------------------------
     ---

Condensed
consolidated interim statement of comprehensive income               
     
------------------------------------------------------------------------------
     --
|
EEK ‘000                        | Q4 2009 |  Q4 2008 |  12M 2009 |  12M 2008
     |
-----------------------------------------------------------------------------
     ---
|
Revenue                         | 443,158 |  945,036 | 2,410,798 | 3,867,917
     |
-----------------------------------------------------------------------------
     ---
|
Cost of sales                   | 472,075 |  899,262 | 2,274,493 | 3,510,006
     |
-----------------------------------------------------------------------------
     ---
|
Gross profit / loss             | -28,917 |   45,774 |   136,305 |   357,911
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Distribution expenses           |   2,626 |    1,795 |     9,416 |     8,007
     |
-----------------------------------------------------------------------------
     ---
|
Administrative expenses         |  90,494 |   45,376 |   186,376 |   182,526
     |
-----------------------------------------------------------------------------
     ---
|
Including impairment losses on  |  61,206 |        0 |    61,206 |         0
|
| goodwill                        |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Other operating income          |   3,282 |   45,435 |    25,458 |    63,947
     |
-----------------------------------------------------------------------------
     ---
|
Other operating expenses        |  52,592 |   14,268 |    92,710 |    22,845
     |
-----------------------------------------------------------------------------
     ---
|
Operating profit / loss         | -171,34 |   29,770 |  -126,738 |   208,480
|
|                                 |       7 |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Finance income                  |  48,848 |   19,690 |    84,657 |    96,877
     |
-----------------------------------------------------------------------------
     ---
|
Finance expenses                |   8,205 |   37,765 |    33,910 |    68,019
     |
-----------------------------------------------------------------------------
     ---
|
Net finance income / expense    |  40,643 |  -18,075 |    50,747 |    28,858
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Share of profit of equity       |     340 |   -2,181 |     1,855 |        17
|
| accounted investees             |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Share of loss of equity         |   4,653 |   22,672 |     7,691 |    24,770
|
| accounted investees             |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Net share of profit and loss of |  -4,313 |  -24,853 |    -5,836 |   -24,753
|
| equity accounted investees      |         |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Profit / loss before income tax | -135,01 |  -13,158 |   -81,827 |   212,585
|
|                                 |       7 |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Income tax expense              |   1,525 |   -1,176 |     6,842 |    41,269
     |
-----------------------------------------------------------------------------
     ---
|
Profit / loss for the period    | -136,54 |  -11,982 |   -88,669 |   171,316
|
|                                 |       2 |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Other comprehensive income /    |         |          |           |          
|
| expense:                        |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Exchange differences on         |     569 |   -3,263 |       905 |    -6,371
|
| translating foreign operations  |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Total other comprehensive       |     569 |   -3,263 |       905 |    -6,371
|
| income / expense for the period |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL COMPREHENSIVE INCOME /    | -135,97 |  -15,245 |   -87,764 |   164,945
|
| EXPENSE FOR THE PERIOD          |       3 |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
          -----
-------------------------------------------------------------------------
     -------
|
 Profit / loss attributable to: |         |          |           |          
     |
-----------------------------------------------------------------------------
     ---
|
- Owners of the parent          | -111,81 |   -9,722 |   -45,242 |   145,580
|
|                                 |       8 |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
- Non-controlling interests     | -24,724 |   -2,260 |   -43,427 |    25,736
     |
-----------------------------------------------------------------------------
     ---
|
                                | -136,54 |  -11,982 |   -88,669 |   171,316
|
|                                 |       2 |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Total comprehensive income /    |         |          |           |          
|
| expense attributable to:        |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
- Owners of the parent          | -111,24 |  -12,045 |   -44,337 |   139,120
|
|                                 |       9 |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
- Non-controlling interests     | -24,724 |   -3,200 |   -43,427 |    25,825
     |
-----------------------------------------------------------------------------
     ---
|
                                | -135,97 |  -15,245 |   -87,764 |   164,945
|
|                                 |       3 |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Earnings per share attributable |         |          |           |          
|
| to owners of the parent:        |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Basic earnings per share        |   -3.64 |    -0.32 |     -1.47 |      4.73
|
| (EEK/share)                     |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Diluted earnings per share      |   -3.64 |    -0.32 |     -1.47 |      4.73
|
| (EEK/share)                     |         |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---


-----------------------------------------------------------------------
     ---------
|
EUR ‘000                        | Q4 2009 |  Q4 2008 |  12M 2009 |  12M 2008
     |
-----------------------------------------------------------------------------
     ---
|
Revenue                         |  28,323 |   60,399 |   154,078 |   247,205
     |
-----------------------------------------------------------------------------
     ---
|
Cost of sales                   |  30,171 |   57,473 |   145,367 |   224,330
     |
-----------------------------------------------------------------------------
     ---
|
Gross profit / loss             |  -1,848 |    2,925 |     8,711 |    22,875
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Distribution expenses           |     168 |      115 |       602 |       512
     |
-----------------------------------------------------------------------------
     ---
|
Administrative expenses         |   5,784 |    2,900 |    11,912 |    11,666
     |
-----------------------------------------------------------------------------
     ---
|
Including impairment losses on  |   3,912 |        0 |     3,912 |         0
|
| goodwill                        |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Other operating income          |     210 |    2,904 |     1,627 |     4,087
     |
-----------------------------------------------------------------------------
     ---
|
Other operating expenses        |   3,361 |      912 |     5,925 |     1,460
     |
-----------------------------------------------------------------------------
     ---
|
Operating profit / loss         | -10,951 |    1,903 |    -8,100 |    13,324
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Finance income                  |   3,122 |    1,258 |      5411 |     6,192
     |
-----------------------------------------------------------------------------
     ---
|
Finance expenses                |     524 |    2,414 |     2,167 |     4,347
     |
-----------------------------------------------------------------------------
     ---
|
Net finance income / expense    |   2,598 |   -1,155 |     3,244 |     1,844
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Share of profit of equity       |      21 |     -139 |       118 |         1
|
| accounted investees             |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Share of loss of equity         |     297 |    1,449 |       492 |     1,583
|
| accounted investees             |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Net share of profit and loss of |    -276 |   -1,588 |      -374 |    -1,582
|
| equity accounted investees      |         |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Profit / loss before income tax |  -8,629 |     -841 |    -5,230 |    13,587
     |
-----------------------------------------------------------------------------
     ---
|
Income tax expense              |      97 |      -75 |       437 |     2,638
     |
-----------------------------------------------------------------------------
     ---
|
Profit / loss for the period    |  -8,727 |     -766 |    -5,667 |    10,949
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Other comprehensive income /    |         |          |           |          
|
| expense:                        |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Exchange differences on         |      36 |     -208 |        58 |      -407
|
| translating foreign operations  |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Total other comprehensive       |      36 |     -208 |        58 |      -407
|
| income / expense for the period |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
TOTAL COMPREHENSIVE INCOME /    |  -8,690 |     -974 |    -5,609 |    10,542
|
| EXPENSE FOR THE PERIOD          |         |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
          -----
-------------------------------------------------------------------------
     -------
|
 Profit / loss attributable to: |  -7,147 |     -621 |    -2,892 |     9,304
     |
-----------------------------------------------------------------------------
     ---
|
- Owners of the parent          |  -1,580 |     -144 |    -2,775 |     1,645
     |
-----------------------------------------------------------------------------
     ---
|
- Non-controlling interests     |  -8,727 |     -766 |    -5,667 |    10,949
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
          -----
-------------------------------------------------------------------------
     -------
|
Total comprehensive income /    |  -7,110 |     -770 |    -2,834 |     8,891
|
| expense attributable to:        |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
- Owners of the parent          |  -1,580 |     -204 |    -2,775 |     1,651
     |
-----------------------------------------------------------------------------
     ---
|
                                |  -8,690 |     -974 |    -5,609 |    10,542
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Earnings per share attributable |         |          |           |          
|
| to owners of the parent:        |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Basic earnings per share        |   -0.23 |    -0.02 |     -0.09 |      0.30
|
| (EUR/share)                     |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Diluted earnings per share      |   -0.23 |    -0.02 |     -0.09 |      0.30
|
| (EUR/share)                     |         |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---

Condensed
consolidated interim statement of cash flows                         
     
------------------------------------------------------------------------------
     --
|
                               |      EEK ‘000       |       EUR ‘000       
     |
-----------------------------------------------------------------------------
     ---
|
For twelve months              |     2009 |     2008 |      2009 |      2008
     |
-----------------------------------------------------------------------------
     ---
|
Cash flows from operating      |          |          |           |          
|
| activities                     |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Cash receipts from customers   | 3,337,46 | 4,693,41 |   213,303 |   282,802
|
|                                |        7 |        8 |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Cash paid to suppliers         | -2,799,6 | -3,809,4 |  -178,928 |  -243,468
|
|                                |       16 |       42 |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Cash paid to and for employees | -427,098 | -540,926 |   -27,296 |   -34,571
     |
-----------------------------------------------------------------------------
     ---
|
Income taxes paid              |  -10,858 |  -38,041 |      -694 |    -2,431
     |
-----------------------------------------------------------------------------
     ---
|
Net cash from operating        |   99,895 |  305,009 |     6,385 |    19,494
|
| activities                     |          |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Cash flows from investing      |          |          |           |          
|
| activities                     |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Acquisition of property, plant |   -2,156 |  -11,856 |      -138 |      -758
|
| and equipment                  |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Acquisition of intangible      |   -7,609 |     -929 |      -486 |       -59
|
| assets                         |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Proceeds from sale of          |   17,406 |   11,989 |     1,112 |       766
|
| property, plant and equipment  |          |          |           |        
  |
| and intangible assets          |          |          |           |      
   
     |
-----------------------------------------------------------------------------
     ---
|
Acquisition of investment      |     -200 |        0 |       -13 |          
|
| properties                     |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Acquisition of subsidiaries,   |  -11,688 | -211,331 |      -747 |   -13,507
|
| net of cash acquired           |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Proceeds from disposal of      |        0 |    2,063 |         0 |       132
|
| subsidiaries                   |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Acquisition of associates      |   -6,000 |   -7,615 |      -383 |      -487
     |
-----------------------------------------------------------------------------
     ---
|
Proceeds from disposal of      |    7,230 |   77,812 |       462 |      4973
|
| associates                     |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Acquisition of interests in    |  -20,000 |        0 |    -1,278 |         0
|
| joint ventures                 |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Loans granted                  |  -80,828 | -120,756 |    -5,166 |    -7,718
     |
-----------------------------------------------------------------------------
     ---
|
Repayment of loans granted     |   34,897 |   86,721 |     2,230 |      5542
     |
-----------------------------------------------------------------------------
     ---
|
Dividends received             |       61 |      183 |         4 |        12
     |
-----------------------------------------------------------------------------
     ---
|
Interest received              |   14,907 |   17,079 |       953 |      1092
     |
-----------------------------------------------------------------------------
     ---
|
Net cash used in investing     |  -53,980 | -159,640 |    -3,450 |   -10,011
|
| activities                     |          |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Cash flows from financing      |          |          |           |          
|
| activities                     |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Proceeds from loans received   |  343,242 |  415,558 |    21,937 |    26,559
     |
-----------------------------------------------------------------------------
     ---
|
Repayment of loans received    | -348,364 | -309,607 |   -22,265 |   -19,787
     |
-----------------------------------------------------------------------------
     ---
|
Dividends paid                 |  -31,933 | -104,130 |    -2,041 |    -6,655
     |
-----------------------------------------------------------------------------
     ---
|
Payment of finance lease       |  -51,029 |  -56,517 |    -3,261 |    -3,612
|
| liabilities                    |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Interest paid                  |  -28,284 |  -33,283 |    -1,808 |    -2,127
     |
-----------------------------------------------------------------------------
     ---
|
Other payments made            |     -487 |     -258 |       -31 |       -16
     |
-----------------------------------------------------------------------------
     ---
|
Net cash used in financing     | -116,855 |  -88,237 |    -7,469 |    -5,639
|
| activities                     |          |          |           |        
 
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Net cash flow                  |  -70,940 |   60,132 |    -4,534 |     3,843
     |
-----------------------------------------------------------------------------
          ---
---------------------------------------------------------------------------
     -----
|
Cash and cash equivalents at   |  296,184 |  236,112 |    18,930 |    15,090
|
| beginning of period            |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Effect of exchange rate        |      -53 |      -60 |        -3 |        -4
|
| fluctuations                   |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Decrease / increase  in cash   |  -70,940 |   60,132 |    -4,534 |     3,843
|
| and cash equivalents           |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---
|
Cash and cash equivalents at   |  225,191 |  296,184 |    14,393 |    18,930
|
| end of period                  |          |          |           |        
 
     |
-----------------------------------------------------------------------------
     ---


Nordecon
International is a group of construction companies whose core business
is
general contracting and construction management in the construction
of
buildings and infrastructures in Estonia, Latvia, Lithuania and Ukraine.
In
addition, in Estonia our companies act as independent contractors in
road
construction and maintenance, environmental engineering, the assembly
of
reinforced concrete elements, and the performance of cast-on-site
concrete
works. The parent of the Group is Nordecon International AS, a
company
registered and located in Tallinn, Estonia. In addition to the parent
company,
there are more than 15 subsidiaries in the Group. The consolidated
revenue of
the Group in 2008 was 3.9 billion kroons (247 million euros) and
the
consolidated net profit was 171 million kroons (11 million euros). At the
end
of 2009 Nordecon International Group employed nearly 1,000 people. Since
18 May
2006, the company's shares have been quoted in the main list of the
NASDAQ OMX
Tallinn Stock Exchange. 

1 euro = 15.6466 kroons

Raimo
Talviste
Nordecon International AS
Head of Finance and Investor
Relations
Tel: +372 615 4445
Email:
raimo.talviste@nordecon.com
www.nordecon.com
 


ncn_4q_2009_eng.pdf