Greenyard : HY rapport 2020-2022

HALF-YEAR FINANCIAL REPORT 2020-2021

MESSAGE FROM THE CO-CEOs	4
KEY FINANCIAL INFORMATION	6
Sales and adjusted EBITDA per operating segment	8
Information for shareholders	9
CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS	11
Consolidated income statement	11
Consolidated statement of comprehensive income	12
Consolidated statement of financial position	13
Consolidated statement of changes in equity	14
Consolidated statement of cash flows	15
NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS	17
General information	17
Risks and uncertainties	17
Significant accounting policies	18
Declaration of conformity	18
Seasonality	19
COVID-19	19
Changes in accounting policies and disclosures	19
Going concern	20
Segment information	23
Notes to the consolidated income statement	24
Operating expenses	24
Other operating income/expense	24
Net finance income/cost	25
Income tax expense/income	25
Notes to the consolidated statement of financial position	26
Property, plant & equipment	26
Goodwill	26
Other intangible assets	26
Right-of-use assets	26
Employee benefit liabilities	26
Interest-bearing loans	27

• 1

Other elements	29
Subsidiaries and changes in consolidation scope	29
Off-balance sheet commitments	29
Contingent liabilities	29
Related parties	29
Risk management description	29
Litigations and claims	29
Events after balance sheet date	29
STATEMENT OF RESPONSIBLE PERSONS	31
STATUTORY AUDITOR'S REPORT ON THE CONSOLIDATED FINANCIAL STATEMENTS	33
FINANCIAL DEFINITIONS	36

2 /GREENYARD / HALF-YEAR FINANCIAL YEAR REPORT 2020-2021