PTA`S financial results 1Q,2007


PTA Grupp AS    Financial results    28.05.2007

PTA`S financial results 1Q,2007

Important events in  Quarter 1 2007
 
Repurchase  of shares by Milavitsa

In  March  2007 SFG's subsidiary Milavitsa ZAO  completed
its share repurchase programme in the course of which  it
repurchased  2,353  shares (roughly 19.1%  of  the  share
capital)  at a price of approximately 439 euro  (6,868.90
kroons)  per share. The extraordinary general meeting  of
Milavitsa  which  convened on 23 March  2007  decided  to
cancel  the  repurchased shares. After the  cancellation,
SFG's ownership interest in Milavitsa will increase  from
62.5% to approximately 78,3 %.

At the date these financial statements are authorised for
issue, registration of the cancellation of the shares  is
still under way.

Restructuring of the Group

In 2006 PTA Grupp AS acquired SFG through a share swap in
which the shares in SFG were paid for with shares in  PTA
Grupp  AS.  For this, PTA Grupp AS issued 36,000,323  new
shares  which were subscribed by the shareholders of  SFG
who consequently acquired an approximately 94.9% stake in
PTA Grupp AS.

As  a  result of the transaction an essentially new group
emerged  which  is  engaged  in  the  manufacturing   and
distribution  of  women's apparel  and  lingerie  in  the
Baltic countries and elsewhere in Eastern Europe.

According  to the Listing and Trading Prospectus  of  PTA
Grupp  AS  (see the Prospectus p 66 Combined  Management)
the  Group will be managed by an international team whose
members  will  be  part of the management  board  of  the
listed  holding company. To execute the plan, the Group's
structure will be changed.
The restructuring will involve the following steps:
·    AS Silvano Fashion Group is going to merge with PTA
     Grupp AS.
·    After the merger AS Silvano Fashion Group as a legal
     person will be dissolved and PTA Grupp AS will be 
     renamed AS Silvano Fashion Group.
·    A new subsidiary will separate from PTA Grupp AS
     (which according to plan will be renamed AS Silvano
     Fashion Group). The new subsidiary will be named PTA
     Grupp AS.
The new subsidiary will be transferred the development of
the  PTA concept and the shares in AS Klementi and shares
other  subsidiaries  acquired before the  acquisition  of
SFG.  The membership of the management board of PTA Grupp
AS  (which  according to plan will be renamed AS  Silvano
Fashion Group) will change as outlined in the Listing and
Trading Prospectus of PTA Grupp AS.

The  changes in the Group's structure will have no impact
on the Group's operating activity or the interests of its
investors  (excluding  positive  impacts  resulting  from
greater    transparency).   According   to   plan,    the
restructuring  will take place in the second  quarter  of
2007.
On  13  April  2007  PTA Grupp AS  and  SFG  concluded  a
notarised  merger  agreement  under  which  SFG  will  be
combined  with PTA Grupp AS and will be deleted from  the
Commercial Register. On the same date, the division  plan
of  PTA Grupp AS (which according to plan will be renamed
AS  Silvano  Fashion Group) was approved.  In  conformity
with  the division plan, all business operations  related
to  PTA  brand will be transferred to the new  subsidiary
which  will be named PTA Grupp AS. The division plan  has
to be approved by an extraordinary general meeting of the
shareholders of PTA Grupp AS.


Extraordinary general meeting

The  management  board  of PTA Grupp  AS  has  called  an
extraordinary general meeting of the shareholders for  31
May   2007.  The  agenda  of  the  extraordinary  general
meeting:
·    Approval of the merger agreement between PTA Grupp
     AS and its subsidiary SFG by the general meeting and
     adoption of a merger decision
·    Amendment of the Articles of Association of PTA
     Grupp AS and approval of the new wording of the Articles
     of Association
·    Change of business name
·    Approval of a division plan and the Articles of
     Association of the new company
·    Removal of members of the supervisory board and
     election of new members of the supervisory board.

Consolidated financial results , Q1 ,  2007

In  the  quarter 1 of 2007, PTA Grupp earned a net profit
of  EEK  33,5 million ( EUR 2,1 million), which increased
by  EEK 33,0 million ( EUR 2,1 million) as compared to Q1
of the previous year. The net profit of quarter 1 of this
year increased by 71,9 times compare to quarter 1 of  the
previous year and the achieved  profit margin amounted to
9,0 % ( Q1 2006 : 1,5 %)

The  sales  revenue in Q1 amounted to EEK  368,5  million
(EUR 23,5 million) increasing by EEK 337,4 million  ( EUR
21,6  million)  as compared to the same  period  previous
year.

The  operating profit of the PTA Grupp in Q1 amounted  to
EEK  63,1  million ( EUR  4,0 million). Compared  to  the
same period of the previous year, the operating profit of
PTA  Grupp in Q1 increased by EEK 62,3 million  (EUR  3,9
million) and the operating profit margin amounted to 16,9
% (Q1 2006: 2,5 %)

Acquisition  of  Silvano  Fashion  Group  in  2006  shows
remarkable  growth in company's results and  profits  and
directly effected earnings per share. By Q1 2006 earnings
per  share was EEK 0,24 , by Q1  2007 earnings per  share
comprise EEK 0,88 which is 3,6 times more compare to  the
precious year.

SALES

Sales  by Products / Services

In  Q1 2007  the sales revenue related to sales of women'
s  apparel  increased by  EEK 12, 9  million  (  EUR  0,8
million)  as compared to Q1 2006, forming  9,7 %  of  the
PTA  Grupp  sales revenue ( Q1 2006 : 76,5 %).   Lingerie
sales in Q1 2007 amounted to EEK 323,4 million ( EUR 20,7
million) forming 87,3 % of total Group sales revenue. The
sales  of  subcontracting increased by EEK 1,0 million  (
EUR   (  0,1  million)  as  compared  to  Q1  2006.   The
subcontracted service sale in Q1 2007 amounted to EEK 7,6
million  ( EUR 0,5 million) forming 2,5 % of total  sales
revenue.


          Q1,2007 Q1,2006 Change  Q1,2007 Q1,2006 Change  Q1,2007 %  Q1,2006
              EEK     EEK    EEK     EUR     EUR     EUR       percentage
            million million million million million million   from sales, % 

Women's      36,8    23,8     13,0    2,3     1,5     0,8     9,7%    76,5% 
apparel
Lingerie    320,2       0    320,2   20,6       0    20,6    87,3%       -
Subcontracting                               
services and
other sales  11,5     7,3     4,2     0,7     0,5     0,2     3,0%    23,5% 
Total       368,5    31,1    337,4   23,6     2,0    21,6   100,0%   100,00% 
 
Sales  by  Markets

Women's apparel

Women's  apparel  sales  revenue  has  increased  in  all
markets,  and  the largest growth as reached  attained  in
Baltic  States.   In  Q1 2007 the  sales  volume  to  the
Estonian  market  increased EEK  4,6 million  (  EUR  0,3
million)  as compared to the same period of the  previous
year,  increasing by 29,9% as compared to Q1  of  2006  .
Compared to the same period of the previous year, in  the
first quarter of 2007 the sales volume of women's apparel
in foreign increased by EEK 9,8 million (EUR  0,6  million).
Sales to  foreign market made up 56,1% of total apparels 
sales revenue  (Q1 2006  :  50,6%) . Sales in main foreign 
markets increased  30,0%; among this to Latvia 
55,6%  and  Finland 14,9%.

Lingerie

Most  of lingerie sales revenue relates to Russia markets
amounting in EEK 178,0 million ( EUR 11,3 million) giving
48,3% of all lingerie sales volume for Q1 2007. Sales  in
Russia  comprise  both  - retail  sales  and  wholesales.
Second  biggest  region  of lingerie  sales  is  Belarus,
amounting to EEK 53,0 million ( EUR 3,4 million )  giving
14,4 % of all lingerie sales revenue. As lingerie sales 
as  new business line for company, comparable figures of
previous periods are not presented.

In  terms  of  lingerie brands, the  sales  of  Milavitsa
accounted for 75% of total lingerie sales revenue in  the
Q1  2007  and amounted to EEK 241,8 million  (  EUR  15,5
million)  .  The sales of Lauma accounted for  12,6%  and
amounted  to  EEK 40,4 million ( EUR 2,6 million).  Other
brands  , such as Alisee, Aveline, Laumelle , Lauma  Aqua
and Bellita   comprise 12,4 % of total lingerie sales for
Q1 2007 amounting to EEK 38 million ( EUR 2,5 million)


         Q1,2007 Q1,2006 Change Q1,2007 Q1,2006 Change Q1,2007 Q1,2006
            EEK     EEK     EEK    EUR     EUR     EUR     percentage 
         million million millionmillion million million  from sales,%
                                                      
Estonia      49,0   15,4    33,6   3,1     1,0   2,1   13,3 %   49,5%
Finland      16,3    9,4     6,9   1,0     0,6   0,4    4,4 %   30,2%
Latvia       11,9    5,4     6,5   0,7     0,4   0,3    3,3 %   17,4%
Belarus      53,0      0    53,0   3,4       0   3,4   14,4 %      0%
Ukraine      26,3      0    26,3   1,6       0   1,6    7,1 %      0%
Russia      178,0      0   178,0  11,3       0  11,3   48,3 %      0%
Other        34,0    0,9    33,1   2,5       0   2,5    9,2 %   2,9 %
markets
Total       368,5   31,1   337,4  23,6     2,0  21,6  100,0 % 100,0 %

Retail Sales

Total  retail sales of  PTA Grupp in Q1 2007 amounted  to
EEK   32,3  million  (  EUR  2,0  million)  in  Q1  2007,
increasing   100%   as compared to the  Q1  2007  due  to
lingerie business acquisition.

Retail  sales  areas  are located  in   Estonia,  Latvia,
Russia, Belarus , Poland , Lithuania and Ukraine. By  end
of March , Group operated  57  retail outlets with
a  total  area  of  7,665  square meters. Women's  apparel
retail  sales  areas  are located in  Estonia,  Latvia  ,
Lithuania and Russia. By end of Q1 2007 women ‘s  apparel
was sold in 18 store with total sales area of 3903 square
meters  (  31.03.2006  : 2588 square  meters).   Lingerie
sales  areas  are  located  in Russia,  Belarus,  Latvia,
Poland  .  By  end of  Q1 2007 there were 39 stores  with
total area of  3762 square meters for lingerie sales.

Within  Q1  2007 6 new stores were opened  :  5    for
women's apparel sales  , operating under PTA trademark  ,
including 3 in Russia, 1 in Estonia and there was  opened
first  store selling women's apparel in Lithuania, and  1
store  for  lingerie  sales under  Oblicie  trademark  in
Russia.


Number of stores

                         31.03.2007    31.03.2006
Estonia                           8             6
Latvia                            6             5
Poland                            7             -
Belarus                          16             -
Russia                           19             -
Lithuania                         1             -
Total stores                     57            11
Total sales area, m2          7 665         2 588

The  increase in retail sales of women's apparel  of  the
like-for-like spaces was 35% compared to Q1 2006, whereas
in Estonia the increase was 40%.

In  addition to the general seasonal marketing  campaigns
directed   to  the  new   markets,  marketing  operations
emphasized  on  campaigns  concerning  expansion  o   the
Russian markets.


Wholesales

In  the  Q1 2007 the wholesales comprises most  of  Group
sales   revenue,  giving   91%  of  total   sales.   Main
wholesales  regions  for lingerie  sale  are  Russia  and
Belarus, for women's apparel - Finland and Baltic States.
Sales  revenue from women's apparel wholesales  increased
by 21,2 % as compared to the Q1, 2006.

Sales of subcontracting

As  compared  to  Q1  2006  the  sales  of  subcontracted
services  increased  by   EEK  4,2  million  (  EUR   0,2
million). The increase in sales of subcontracted  service
is  caused by new available production capacity, resulted
from increased volume of goods purchased from Far East by
the parent company.

Profit

The  net  profit  of  the PTA group  (  after  taxes  and
minority  shareholding) for the Q1 2007 amounted  to  EEK
33,4   million ( EUR 2,1 million). Net profit margin  for
Q1  2007 was 9,0 % compare to 1,5% in the same period  of
previous year.

The  operating profit before depreciation of fixed assets
and  financial  income and expenses  formed    EEK   53,2
million  (  EUR  3,4  million), increasing  by  EEK  51,1
million  ( EUR 3,26  million) compare to the same  period
of the previous year. Operating profit margin for Q1 2007
was 19,6 % compare to 6,8 % in Q1 2006.


Balance sheet

The  consolidated balance sheet total assets amounted  to
EEK  853,9 million ( EUR 54,6 million) . Compare  to  the
end  of previous year the balance sheet total assets  has
increased by EEK  41,7 million  ( EUR 2,7 million) .  The
balance of inventories stayed at same level as of end  of
Year  2006. Trade receivables has increased by  EEK 121,1
miilion  (  EUR  7,7  million)  amounting  to  EEK  232,9
million  ( EUR  14,9 million) . Trade receivables balance
is  higher  due  to  wholesale seasonality  and  reviewed
agreements   with   customers  to  keep   competitivness,
specially in CIS markets.

Trade  payables has increased by EEK 16,0  million   (EUR
1,0 million) compare to end of previous year amounting to
EEK  103,6  million ( EUR  6,6 million) . With regard  to
increase  in  sales volumes and  stores  opening  plan  ,
volumes of trade payables increased.

At  the  end of the Q1 of 2007,the Group ‘s borrowings 
amounted  to EEK  33,8  million  (  EUR   2,2  million) 
and  it  has decreased  by  EEK  5,7 million ( EUR 0,4 million)
since the  beginning  of year. In Q1 2007 overdraft  limit  was
increased by EEK 6,0 million ( EUR 0,4 million) amounting
in total to EEK 11,0 million ( EUR 0,7 million).

Investments

During the first  three  month  of  2007 the Group  investments
totalled  to  EEK 25,1 million   (EUR 1,6 million)  .   A
total  of  EEK  10,5  million  (  EUR  0,7  million)  was
invested to  retail operations,   other investments  went
to ensure production operations.

Personnel

By  end  of  Q1 2007 , Group employed  2929  employees  ,
including 194  in retail operations ,  2236 in production
.   Rest   of   employees  are  employed  for  wholesale,
administration and support operations. By acquisition  of
SFG   by   2006,  number  of  employees  outside  Estonia
comprises   87,6 % amounting to 2526 employees .  Average
number of employees in  Q1 2007 was  2769 .

Total salaries and wages for Q1 2007 amounted to EEK 52,2
million  (  EUR 3,3 million) . The remuneration  paid  to
members  of  the  Management Board and Supervisory  Board
totalled EEK 0,4 million ( EUR 0,03 million).


Key financial indicators for Group  for Q1 2007

Key financial indicators       Q1 2007    Q1 2006    Change

Sales revenue ,in thousand     368,526     31,102   337,424
of kroons
Revenue, in thousand of        371,535     31,194   340,341
kroons
EBITDA, in thousand of          72,972      2,134    70,838
kroons
EBIT, in thousand of            63,115        787    62,328
kroons
Operating margin, %              17.1%       2.5%         -
Profit/loss for the period      33,473        465    33,008
attributable to equity
holders, in thousand of
kroons
Net margin, %                     9.1%       1.5%         -
ROA, %                            4.0%       0.9%         -
ROE, %                            7.1%       2.9%         -
Earnings per share (EPS),         0.88       0.24      0.64
in kroons
Current ratio                      3.5        1.2         -
Quick ratio                        2.2        0.4         -
Inventory turnover ratio           1.6        1.2         -
                                                         

Definitions on Key ratios

Operating margin = operating profit / sales revenue
Net margin = net profit attributable to equity holders of
the parent / sales revenue
ROA  (return  on  assets)  = net profit  attributable  to
equity holders of the parent / average total assets
ROE  (return  on  equity)  = net profit  attributable  to
equity holders of the parent / average equity
EPS  (earnings  per share) = net profit  attributable  to
equity holders of the parent / weighted average number of
ordinary shares
Current ratio = current assets / current liabilities
Quick  ratio = (current assets - inventories)  /  current
liabilities
Inventory  turnover  ratio  = sales  revenue  /  period's
average inventories

Balance sheet                                             
Consolidated, unaudited                                        
                   31.03.07  31.03.06  31.12.06  31.03.07  31.03.06  31.12.06 
                       EEK        EEK       EEK       EUR       EUR      EUR   

    

ASSETS                                                                
Current assets                                                        
Cash at bank and in  109,182    3,348   200,460     6,978       214   12,812 
hand                          
Trade receivables    232,868    6,775   111,729    14,883       433    7,141 
Other short-term         
receivables and prepaid
expenses              58,237    2,754    45,094     3,722        176   2,882 
Prepaid taxes          6,399       97    31,568       409          6   2,017 
Inventories          229,114    24,565  230,254    14,643      1,570  14,716 
Total current assets 635,800    37,539  619,106    40,635      2,399  39,568 
                             
Fixed assets                                                          
Investments in equity     78         0       78         5          0       5 
accounted investees
Available for sale     1,768         0    1,772       113          0     113 
financial assets
Other receivables       4,617      700    2,349       295         45     150 
Property, plant and     
equipment             195,097    9,426  172,281    12,469        602  11,011 
Intangible assets      16,538    6,430   16,551     1,057        411   1,058 
Total non-current       
assets                218,098   16,556  193,031    13,939      1,058  12,337 
TOTAL ASSETS          853,898   54,095  812,137    54,574      3,457  51,905 
                              
LIABILITIES AND OWNERS`                                               
EQUITY                                                                
Current liabilities                                                   
Loans and borrowings   25,692   14,882    29,907    1,642       951    1,911 
Trade payables        103,580    7,774    87,534    6,620       497    5,594 
Corporate income tax    6,665        0     5,976      426         0      382 
liabilities 
Other tax liabilities 21,013     3,866    19,369    1,343       247    1,238 
Other short-term       
payables              21,120     5,745    27,815    1,733       367    1,778 
Short-term provision      12        12        12        1         1        1 
Total current           
liabilities          184,082    32,279   170,613   11,765     2,063   10,904 
     
Long-term liabilities                                                 
Loans and borrowings   8,058     5,509     9,544      515       352      610 
Deffered tax             203         0       201       13         0       13 
liabilities
Other long-term            0       137         0        0         9        0 
payables
Long-term provisions     141       143       139        9         9        9 
Total long-term        8,402     5,789     9,884      537       370      632 
liabilities
Total liabilities    192,484    38,068   180,497   12,302     2,433   11,536 
Owners`equity                                                         
Share capital        379,472    19,469   379,472   24,252     1,244   24,252 
(nominal value)                        
Share premium         83,011    40,994    83,011    5,305     2,620    5,305 
Legal reserve          1,127     1,046     1,046       72        67       67 
Translation reserve - 23,908        30  - 10,710   -1,527         2     -684 
Retained profit       51,227   -45,512  -    987    3,274    -2,909      -63 
Total equity            
attributable to               
majority shareholder 490,929    16,027   451,832   31,376     1,024   28,877 
Minority interest    170,485         0   179,808   10,896         0   11,492 
Total equity         661,414    16,027   631,640   42,272     1,024   40,369 
                                            
TOTAL LIABILITIES AND   
OWNERS` EQUITY       853,898    54,095   812,137  54,574      3,457   51,905 


Income Statement-                        
Q1 2007
Consolidated,unaudited
                        2007     2006     2007     2006
                          Q1       Q1       Q1       Q1
                         EEK      EEK      EUR      EUR
                    thousand thousand thousand thousand
                        
Operating revenue                              
Sales revenue        368,526   31,102   23,553  1,988
Other operating        
revenue                3,009       92      192      6
Total operating      
revenue              371,535   31,194   23,745  1,994   
                                               
                                               
Change in finished     3,901    1,180      249     75
goods and work in
progress
Goods, raw          
materials and       
services            -150,386  -11,686   -9,611   -747   
Other operating          
expenses            -99,267    -6,694   -6,344   -427       
Staff costs         -52,277   -11,608   -3,341   -742     
Other operating        
charges                -534      -252      -34    -16
Total operating          
charges            -298,563   -29,060  -19,081 -1,857
                                                               
EBITDA               72,972     2,134    4,664    137
Depreciation         -9,857    -1,347     -630    -86
Operating            
profit/loss          63,115       787    4,034     51

                                               
Financial                                      
income/expenses
Interest expenses       -788      -243     -50    -16
Gains / losses on    
conversion of
foreign currencies
Other financial         -131      -76       -9     -5  
income / expenses      3,760       -3      240      0
Total financial        
income / expenses      2,841     -322      181    -21
                                               
Profit before         65,956      465    4,215     30
corporate income
tax                   65,956      465    4,215     30
Corporate income     
tax                  -23,835        0   -1,523      0
Net profit            42,121      465    2,692     30
                                               
Net profit             
attributable to
minority
shareholders           8,648        0      553      0
Net profit            
attributable to
parent company        33,473      465    2,139     30
                                               
Earnings per share                             
Basic earnings per     
share (EEK/EUR)         0.88     0.24     0.06   0.02 
Diluted earnings       
per share               0.88     0.24     0.06   0.02
(EEK/EUR) 


Peeter Larin
Chairman of the Management Board
Tel + 372 6 710 700

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