Oatly 集團AB
重訂財務報表——分部收入、調整後的息税折舊攤銷前利潤和息税折舊攤銷前利潤
（未經審計，以千美元計）
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截至 2023 年 12 月 31 日的十二個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
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|
淘汰** |
|
|
總計 |
|
||||||
收入 |
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|
|
|
|
|
|
|
|
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||||||
來自外部客户的收入 |
|
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408,410 |
|
|
|
250,264 |
|
|
|
124,674 |
|
|
|
— |
|
|
|
— |
|
|
|
783,348 |
|
細分市場間收入 |
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|
25,601 |
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|
|
— |
|
|
|
181 |
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|
|
— |
|
|
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(25,782 |
) |
|
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— |
|
分部總收入 |
|
|
434,011 |
|
|
|
250,264 |
|
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|
124,855 |
|
|
|
— |
|
|
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(25,782 |
) |
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|
783,348 |
|
調整後 EBITDA |
|
|
28,377 |
|
|
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(31,910 |
) |
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|
(57,543 |
) |
|
|
(96,485 |
) |
|
|
— |
|
|
|
(157,561 |
) |
基於股份的薪酬支出 |
|
|
(2,378 |
) |
|
|
(3,820 |
) |
|
|
(4,608 |
) |
|
|
(10,640 |
) |
|
|
— |
|
|
|
(21,446 |
) |
重組成本 (1) |
|
|
(1,382 |
) |
|
|
(3,062 |
) |
|
|
(2,675 |
) |
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|
(7,641 |
) |
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|
— |
|
|
|
(14,760 |
) |
與停止建造生產設施相關的資產減值費用和其他成本 (2) |
|
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(158,551 |
) |
|
|
(43,009 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(201,560 |
) |
與YYF交易相關的成本 (3) |
|
|
— |
|
|
|
(375 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(375 |
) |
法律和解 (4) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
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(9,250 |
) |
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— |
|
|
|
(9,250 |
) |
非控股權益 |
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— |
|
|
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— |
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(186 |
) |
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— |
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— |
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(186 |
) |
EBITDA |
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(133,934 |
) |
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(82,176 |
) |
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(65,012 |
) |
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(124,016 |
) |
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— |
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(405,138 |
) |
財務收入和支出，淨額 |
|
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— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
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|
|
— |
|
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|
48,847 |
|
折舊和攤銷 |
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— |
|
|
|
— |
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|
|
— |
|
|
|
— |
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|
|
— |
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|
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(51,874 |
) |
税前虧損 |
|
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— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
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|
|
(408,165 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 剔除主要是指從歐洲和國際向大中華區銷售產品的分部間收入。
截至 2023 年 12 月 31 日的三個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
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||||||
來自外部客户的收入 |
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|
105,620 |
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|
|
65,900 |
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|
|
32,601 |
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|
|
— |
|
|
|
— |
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|
204,121 |
|
細分市場間收入 |
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|
2,333 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
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(2,333 |
) |
|
|
— |
|
分部總收入 |
|
|
107,953 |
|
|
|
65,900 |
|
|
|
32,601 |
|
|
|
— |
|
|
|
(2,333 |
) |
|
|
204,121 |
|
調整後 EBITDA |
|
|
11,410 |
|
|
|
(2,689 |
) |
|
|
(5,156 |
) |
|
|
(22,787 |
) |
|
|
— |
|
|
|
(19,222 |
) |
基於股份的薪酬支出 |
|
|
(679 |
) |
|
|
(990 |
) |
|
|
(624 |
) |
|
|
(2,394 |
) |
|
|
— |
|
|
|
(4,687 |
) |
重組成本 (1) |
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|
(319 |
) |
|
|
(580 |
) |
|
|
(273 |
) |
|
|
(1,244 |
) |
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— |
|
|
|
(2,416 |
) |
與停止建造生產設施相關的資產減值費用和其他成本 (2) |
|
|
(158,551 |
) |
|
|
(43,009 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(201,560 |
) |
非控股權益 |
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— |
|
|
|
— |
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|
(112 |
) |
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— |
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|
|
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|
(112 |
) |
|
EBITDA |
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(148,139 |
) |
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(47,268 |
) |
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(6,165 |
) |
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(26,425 |
) |
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|
— |
|
|
|
(227,997 |
) |
財務收入和支出，淨額 |
|
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— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
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|
|
(50,486 |
) |
折舊和攤銷 |
|
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— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(14,618 |
) |
税前虧損 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(293,101 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 抵銷是指從歐洲和國際向大中華區銷售產品的分部間收入。
Oatly 集團AB
重訂財務報表——分部收入、調整後的息税折舊攤銷前利潤和息税折舊攤銷前利潤
（未經審計，以千美元計）
截至2023年9月30日的三個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
來自外部客户的收入 |
|
|
103,526 |
|
|
|
58,491 |
|
|
|
25,578 |
|
|
|
— |
|
|
|
— |
|
|
|
187,595 |
|
細分市場間收入 |
|
|
3,717 |
|
|
|
— |
|
|
|
59 |
|
|
|
— |
|
|
|
(3,776 |
) |
|
|
— |
|
分部總收入 |
|
|
107,243 |
|
|
|
58,491 |
|
|
|
25,637 |
|
|
|
— |
|
|
|
(3,776 |
) |
|
|
187,595 |
|
調整後 EBITDA |
|
|
8,476 |
|
|
|
(8,035 |
) |
|
|
(16,481 |
) |
|
|
(19,958 |
) |
|
|
— |
|
|
|
(35,998 |
) |
基於股份的薪酬支出 |
|
|
(580 |
) |
|
|
(978 |
) |
|
|
(1,205 |
) |
|
|
(3,527 |
) |
|
|
— |
|
|
|
(6,290 |
) |
重組成本 (1) |
|
|
(29 |
) |
|
|
112 |
|
|
|
(2,292 |
) |
|
|
(968 |
) |
|
|
— |
|
|
|
(3,177 |
) |
法律和解 (2) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(9,250 |
) |
|
|
|
|
|
(9,250 |
) |
|
非控股權益 |
|
|
— |
|
|
|
— |
|
|
|
(74 |
) |
|
|
— |
|
|
|
— |
|
|
|
(74 |
) |
EBITDA |
|
|
7,867 |
|
|
|
(8,901 |
) |
|
|
(20,052 |
) |
|
|
(33,703 |
) |
|
|
— |
|
|
|
(54,789 |
) |
財務收入和支出，淨額 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
112,841 |
|
折舊和攤銷 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(12,559 |
) |
税前利潤 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
45,493 |
|
* 公司由未分配給各部門的一般管理費用組成。
** 剔除主要是指從歐洲和國際向大中華區銷售產品的分部間收入。
截至2023年6月30日的三個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
來自外部客户的收入 |
|
|
98,768 |
|
|
|
61,832 |
|
|
|
35,387 |
|
|
|
— |
|
|
|
— |
|
|
|
195,987 |
|
細分市場間收入 |
|
|
9,067 |
|
|
|
— |
|
|
|
122 |
|
|
|
— |
|
|
|
(9,189 |
) |
|
|
— |
|
分部總收入 |
|
|
107,835 |
|
|
|
61,832 |
|
|
|
35,509 |
|
|
|
— |
|
|
|
(9,189 |
) |
|
|
195,987 |
|
調整後 EBITDA |
|
|
1,294 |
|
|
|
(10,880 |
) |
|
|
(18,577 |
) |
|
|
(24,305 |
) |
|
|
— |
|
|
|
(52,468 |
) |
基於股份的薪酬支出 |
|
|
(74 |
) |
|
|
(808 |
) |
|
|
(1,391 |
) |
|
|
(149 |
) |
|
|
— |
|
|
|
(2,422 |
) |
重組成本 (1) |
|
|
(26 |
) |
|
|
(2,407 |
) |
|
|
(110 |
) |
|
|
(5,429 |
) |
|
|
— |
|
|
|
(7,972 |
) |
與YYF交易相關的成本 (2) |
|
|
— |
|
|
|
(154 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(154 |
) |
EBITDA |
|
|
1,194 |
|
|
|
(14,249 |
) |
|
|
(20,078 |
) |
|
|
(29,883 |
) |
|
|
— |
|
|
|
(63,016 |
) |
財務收入和支出，淨額 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(11,512 |
) |
折舊和攤銷 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(12,464 |
) |
税前虧損 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(86,992 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 剔除主要是指歐洲和國際產品銷售的分部間收入。
Oatly 集團AB
重訂財務報表——分部收入、調整後的息税折舊攤銷前利潤和息税折舊攤銷前利潤
（未經審計，以千美元計）
截至2023年3月31日的三個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
來自外部客户的收入 |
|
|
100,496 |
|
|
|
64,041 |
|
|
|
31,108 |
|
|
|
— |
|
|
|
— |
|
|
|
195,645 |
|
細分市場間收入 |
|
|
10,484 |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(10,484 |
) |
|
|
— |
|
分部總收入 |
|
|
110,980 |
|
|
|
64,041 |
|
|
|
31,108 |
|
|
|
— |
|
|
|
(10,484 |
) |
|
|
195,645 |
|
調整後 EBITDA |
|
|
7,197 |
|
|
|
(10,306 |
) |
|
|
(17,329 |
) |
|
|
(29,435 |
) |
|
|
— |
|
|
|
(49,873 |
) |
基於股份的薪酬支出 |
|
|
(1,045 |
) |
|
|
(1,044 |
) |
|
|
(1,388 |
) |
|
|
(4,570 |
) |
|
|
— |
|
|
|
(8,047 |
) |
重組成本 (1) |
|
|
(1,008 |
) |
|
|
(187 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(1,195 |
) |
與YYF交易相關的成本 (2) |
|
|
— |
|
|
|
(221 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(221 |
) |
EBITDA |
|
|
5,144 |
|
|
|
(11,758 |
) |
|
|
(18,717 |
) |
|
|
(34,005 |
) |
|
|
— |
|
|
|
(59,336 |
) |
財務收入和支出，淨額 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(1,996 |
) |
折舊和攤銷 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(12,233 |
) |
税前虧損 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(73,565 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 抵銷是指從歐洲和國際向大中華區銷售產品的分部間收入。
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
截至2022年12月31日的十二個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
來自外部客户的收入 |
|
|
356,629 |
|
|
|
223,880 |
|
|
|
141,729 |
|
|
|
— |
|
|
|
— |
|
|
|
722,238 |
|
細分市場間收入 |
|
|
48,290 |
|
|
|
820 |
|
|
|
182 |
|
|
|
— |
|
|
|
(49,292 |
) |
|
|
— |
|
分部總收入 |
|
|
404,919 |
|
|
|
224,700 |
|
|
|
141,911 |
|
|
|
— |
|
|
|
(49,292 |
) |
|
|
722,238 |
|
調整後 EBITDA |
|
|
(19,989 |
) |
|
|
(67,408 |
) |
|
|
(76,008 |
) |
|
|
(104,518 |
) |
|
|
— |
|
|
|
(267,923 |
) |
基於股份的薪酬支出 |
|
|
(5,324 |
) |
|
|
(4,840 |
) |
|
|
(6,870 |
) |
|
|
(18,432 |
) |
|
|
— |
|
|
|
(35,466 |
) |
重組成本 (1) |
|
|
(918 |
) |
|
|
(797 |
) |
|
|
(309 |
) |
|
|
(2,391 |
) |
|
|
— |
|
|
|
(4,415 |
) |
資產減值費用和其他與待售資產相關的成本 (2) |
|
|
— |
|
|
|
(39,581 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(39,581 |
) |
EBITDA |
|
|
(26,231 |
) |
|
|
(112,626 |
) |
|
|
(83,187 |
) |
|
|
(125,341 |
) |
|
|
— |
|
|
|
(347,385 |
) |
財務收入和支出，淨額 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(1,409 |
) |
折舊和攤銷 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(48,600 |
) |
税前虧損 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(397,394 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 剔除主要是指從歐洲和國際向大中華區銷售產品的分部間收入。
Oatly 集團AB
重訂財務報表——分部收入、調整後的息税折舊攤銷前利潤和息税折舊攤銷前利潤
（未經審計，以千美元計）
截至2022年12月31日的三個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
來自外部客户的收入 |
|
|
92,663 |
|
|
|
64,386 |
|
|
|
38,019 |
|
|
|
— |
|
|
|
— |
|
|
|
195,068 |
|
細分市場間收入 |
|
|
9,807 |
|
|
|
— |
|
|
|
52 |
|
|
|
— |
|
|
|
(9,859 |
) |
|
|
— |
|
分部總收入 |
|
|
102,470 |
|
|
|
64,386 |
|
|
|
38,071 |
|
|
|
— |
|
|
|
(9,859 |
) |
|
|
195,068 |
|
調整後 EBITDA |
|
|
(1,656 |
) |
|
|
(6,176 |
) |
|
|
(21,053 |
) |
|
|
(31,579 |
) |
|
|
— |
|
|
|
(60,464 |
) |
基於股份的薪酬支出 |
|
|
(1,356 |
) |
|
|
(872 |
) |
|
|
(1,323 |
) |
|
|
(4,190 |
) |
|
|
— |
|
|
|
(7,741 |
) |
重組成本 (1) |
|
|
(918 |
) |
|
|
(797 |
) |
|
|
(309 |
) |
|
|
(1,386 |
) |
|
|
— |
|
|
|
(3,410 |
) |
資產減值費用和其他與待售資產相關的成本 (2) |
|
|
— |
|
|
|
(39,581 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(39,581 |
) |
EBITDA |
|
|
(3,930 |
) |
|
|
(47,426 |
) |
|
|
(22,685 |
) |
|
|
(37,155 |
) |
|
|
— |
|
|
|
(111,196 |
) |
財務收入和支出，淨額 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
3,098 |
|
折舊和攤銷 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(13,835 |
) |
税前虧損 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(121,933 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 剔除主要是指從歐洲和國際向大中華區銷售產品的分部間收入。
截至2022年9月30日的三個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
來自外部客户的收入 |
|
|
85,350 |
|
|
|
60,702 |
|
|
|
36,974 |
|
|
|
— |
|
|
|
— |
|
|
|
183,026 |
|
細分市場間收入 |
|
|
6,830 |
|
|
|
7 |
|
|
|
130 |
|
|
|
— |
|
|
|
(6,967 |
) |
|
|
— |
|
分部總收入 |
|
|
92,180 |
|
|
|
60,709 |
|
|
|
37,104 |
|
|
|
— |
|
|
|
(6,967 |
) |
|
|
183,026 |
|
調整後 EBITDA |
|
|
(14,874 |
) |
|
|
(17,470 |
) |
|
|
(27,680 |
) |
|
|
(22,679 |
) |
|
|
— |
|
|
|
(82,703 |
) |
基於股份的薪酬支出 |
|
|
(447 |
) |
|
|
(1,422 |
) |
|
|
(1,818 |
) |
|
|
(4,816 |
) |
|
|
— |
|
|
|
(8,503 |
) |
重組成本 (1) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(1,005 |
) |
|
|
— |
|
|
|
(1,005 |
) |
EBITDA |
|
|
(15,321 |
) |
|
|
(18,892 |
) |
|
|
(29,498 |
) |
|
|
(28,500 |
) |
|
|
— |
|
|
|
(92,211 |
) |
財務收入和支出，淨額 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(7,491 |
) |
折舊和攤銷 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(12,157 |
) |
税前虧損 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(111,859 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 剔除主要是指從歐洲和國際向大中華區銷售產品的分部間收入。
截至2022年6月30日的三個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
來自外部客户的收入 |
|
|
85,244 |
|
|
|
51,775 |
|
|
|
40,939 |
|
|
|
— |
|
|
|
— |
|
|
|
177,958 |
|
細分市場間收入 |
|
|
12,934 |
|
|
|
241 |
|
|
|
— |
|
|
|
— |
|
|
|
(13,175 |
) |
|
|
— |
|
分部總收入 |
|
|
98,178 |
|
|
|
52,016 |
|
|
|
40,939 |
|
|
|
— |
|
|
|
(13,175 |
) |
|
|
177,958 |
|
調整後 EBITDA |
|
|
1,911 |
|
|
|
(20,620 |
) |
|
|
(10,371 |
) |
|
|
(24,287 |
) |
|
|
— |
|
|
|
(53,367 |
) |
基於股份的薪酬支出 |
|
|
(1,691 |
) |
|
|
(1,202 |
) |
|
|
(1,809 |
) |
|
|
(4,483 |
) |
|
|
— |
|
|
|
(9,185 |
) |
EBITDA |
|
|
220 |
|
|
|
(21,822 |
) |
|
|
(12,180 |
) |
|
|
(28,770 |
) |
|
|
— |
|
|
|
(62,552 |
) |
財務收入和支出，淨額 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(593 |
) |
折舊和攤銷 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(11,877 |
) |
税前虧損 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(75,022 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 剔除主要是指從歐洲和國際向大中華區銷售產品的分部間收入。
Oatly 集團AB
重訂財務報表——分部收入、調整後的息税折舊攤銷前利潤和息税折舊攤銷前利潤
（未經審計，以千美元計）
截至2022年3月31日的三個月 |
|
歐洲與國際 |
|
|
北美 |
|
|
大中華區 |
|
|
企業* |
|
|
淘汰** |
|
|
總計 |
|
||||||
收入 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
來自外部客户的收入 |
|
|
93,372 |
|
|
|
47,017 |
|
|
|
25,797 |
|
|
|
— |
|
|
|
— |
|
|
|
166,186 |
|
細分市場間收入 |
|
|
18,719 |
|
|
|
572 |
|
|
|
— |
|
|
|
— |
|
|
|
(19,291 |
) |
|
|
— |
|
分部總收入 |
|
|
112,091 |
|
|
|
47,589 |
|
|
|
25,797 |
|
|
|
— |
|
|
|
(19,291 |
) |
|
|
166,186 |
|
調整後 EBITDA |
|
|
(5,370 |
) |
|
|
(23,142 |
) |
|
|
(16,904 |
) |
|
|
(25,973 |
) |
|
|
— |
|
|
|
(71,389 |
) |
基於股份的薪酬支出 |
|
|
(1,830 |
) |
|
|
(1,344 |
) |
|
|
(1,920 |
) |
|
|
(4,943 |
) |
|
|
— |
|
|
|
(10,037 |
) |
EBITDA |
|
|
(7,200 |
) |
|
|
(24,486 |
) |
|
|
(18,824 |
) |
|
|
(30,916 |
) |
|
|
— |
|
|
|
(81,426 |
) |
財務收入和支出，淨額 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
3,577 |
|
折舊和攤銷 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(10,731 |
) |
税前虧損 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(88,580 |
) |
* 公司由未分配給各部門的一般管理費用組成。
** 剔除主要是指從歐洲和國際向大中華區銷售產品的分部間收入。
Oatly 集團AB
重訂財務報表—固定貨幣收入
（未經審計，以千美元計）
|
|
截至12月31日的十二個月 |
|
|
$ Change |
|
|
% 變化 |
|
|
|
|
||||||||||||||||||||||||
|
|
2023 |
|
|
2022 |
|
|
正如報道的那樣 |
|
|
外匯影響 |
|
|
以固定貨幣計算 |
|
|
正如報道的那樣 |
|
|
以固定貨幣計算 |
|
|
音量 |
|
|
固定貨幣價格/組合 |
|
|||||||||
歐洲與國際 |
|
|
408,410 |
|
|
|
356,629 |
|
|
|
408,410 |
|
|
|
3,410 |
|
|
|
405,000 |
|
|
|
14.5 |
% |
|
|
13.6 |
% |
|
|
4.4 |
% |
|
|
9.2 |
% |
北美 |
|
|
250,264 |
|
|
|
223,880 |
|
|
|
250,264 |
|
|
|
— |
|
|
|
250,264 |
|
|
|
11.8 |
% |
|
|
11.8 |
% |
|
|
2.9 |
% |
|
|
8.9 |
% |
大中華區 |
|
|
124,674 |
|
|
|
141,729 |
|
|
|
124,674 |
|
|
|
(5,020 |
) |
|
|
129,694 |
|
|
|
-12.0 |
% |
|
|
-8.5 |
% |
|
|
-0.6 |
% |
|
|
-7.9 |
% |
總收入 |
|
|
783,348 |
|
|
|
722,238 |
|
|
|
783,348 |
|
|
|
(1,610 |
) |
|
|
784,958 |
|
|
|
8.5 |
% |
|
|
8.7 |
% |
|
|
3.1 |
% |
|
|
5.6 |
% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||
|
|
截至12月31日的三個月 |
|
|
$ Change |
|
|
% 變化 |
|
|
|
|
||||||||||||||||||||||||
|
|
2023 |
|
|
2022 |
|
|
正如報道的那樣 |
|
|
外匯影響 |
|
|
以固定貨幣計算 |
|
|
正如報道的那樣 |
|
|
以固定貨幣計算 |
|
|
音量 |
|
|
固定貨幣價格/組合 |
|
|||||||||
歐洲與國際 |
|
|
105,620 |
|
|
|
92,663 |
|
|
|
105,620 |
|
|
|
4,575 |
|
|
|
101,045 |
|
|
|
14.0 |
% |
|
|
9.0 |
% |
|
|
-0.8 |
% |
|
|
9.8 |
% |
北美 |
|
|
65,900 |
|
|
|
64,386 |
|
|
|
65,900 |
|
|
|
— |
|
|
|
65,900 |
|
|
|
2.4 |
% |
|
|
2.4 |
% |
|
|
9.2 |
% |
|
|
-6.8 |
% |
大中華區 |
|
|
32,601 |
|
|
|
38,019 |
|
|
|
32,601 |
|
|
|
(375 |
) |
|
|
32,976 |
|
|
|
-14.3 |
% |
|
|
-13.3 |
% |
|
|
0.4 |
% |
|
|
-13.7 |
% |
總收入 |
|
|
204,121 |
|
|
|
195,068 |
|
|
|
204,121 |
|
|
|
4,200 |
|
|
|
199,921 |
|
|
|
4.6 |
% |
|
|
2.5 |
% |
|
|
2.0 |
% |
|
|
0.5 |
% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||
|
|
截至9月30日的三個月 |
|
|
$ Change |
|
|
% 變化 |
|
|
|
|
||||||||||||||||||||||||
|
|
2023 |
|
|
2022 |
|
|
正如報道的那樣 |
|
|
外匯影響 |
|
|
以固定貨幣計算 |
|
|
正如報道的那樣 |
|
|
以固定貨幣計算 |
|
|
音量 |
|
|
固定貨幣價格/組合 |
|
|||||||||
歐洲與國際 |
|
|
103,526 |
|
|
|
85,350 |
|
|
|
103,526 |
|
|
|
5,937 |
|
|
|
97,589 |
|
|
|
21.3 |
% |
|
|
14.3 |
% |
|
|
6.2 |
% |
|
|
8.1 |
% |
北美 |
|
|
58,491 |
|
|
|
60,702 |
|
|
|
58,491 |
|
|
|
— |
|
|
|
58,491 |
|
|
|
-3.6 |
% |
|
|
-3.6 |
% |
|
|
-5.6 |
% |
|
|
2.0 |
% |
大中華區 |
|
|
25,578 |
|
|
|
36,974 |
|
|
|
25,578 |
|
|
|
(1,294 |
) |
|
|
26,872 |
|
|
|
-30.8 |
% |
|
|
-27.3 |
% |
|
|
-16.6 |
% |
|
|
-10.7 |
% |
總收入 |
|
|
187,595 |
|
|
|
183,026 |
|
|
|
187,595 |
|
|
|
4,643 |
|
|
|
182,952 |
|
|
|
2.5 |
% |
|
|
0.0 |
% |
|
|
-1.0 |
% |
|
|
1.0 |
% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||
|
|
截至6月31日的三個月 |
|
|
$ Change |
|
|
% 變化 |
|
|
|
|
||||||||||||||||||||||||
|
|
2023 |
|
|
2022 |
|
|
正如報道的那樣 |
|
|
外匯影響 |
|
|
以固定貨幣計算 |
|
|
正如報道的那樣 |
|
|
以固定貨幣計算 |
|
|
音量 |
|
|
固定貨幣價格/組合 |
|
|||||||||
歐洲與國際 |
|
|
98,768 |
|
|
|
85,244 |
|
|
|
98,768 |
|
|
|
40 |
|
|
|
98,728 |
|
|
|
15.9 |
% |
|
|
15.8 |
% |
|
|
6.9 |
% |
|
|
8.9 |
% |
北美 |
|
|
61,832 |
|
|
|
51,775 |
|
|
|
61,832 |
|
|
|
— |
|
|
|
61,832 |
|
|
|
19.4 |
% |
|
|
19.4 |
% |
|
|
1.7 |
% |
|
|
17.7 |
% |
大中華區 |
|
|
35,387 |
|
|
|
40,939 |
|
|
|
35,387 |
|
|
|
(1,850 |
) |
|
|
37,237 |
|
|
|
-13.6 |
% |
|
|
-9.0 |
% |
|
|
-4.9 |
% |
|
|
-4.1 |
% |
總收入 |
|
|
195,987 |
|
|
|
177,958 |
|
|
|
195,987 |
|
|
|
(1,810 |
) |
|
|
197,797 |
|
|
|
10.1 |
% |
|
|
11.1 |
% |
|
|
3.4 |
% |
|
|
7.7 |
% |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||
|
|
截至3月31日的三個月 |
|
|
$ Change |
|
|
% 變化 |
|
|
|
|
||||||||||||||||||||||||
|
|
2023 |
|
|
2022 |
|
|
正如報道的那樣 |
|
|
外匯影響 |
|
|
以固定貨幣計算 |
|
|
正如報道的那樣 |
|
|
以固定貨幣計算 |
|
|
音量 |
|
|
固定貨幣價格/組合 |
|
|||||||||
歐洲與國際 |
|
|
100,496 |
|
|
|
93,372 |
|
|
|
100,496 |
|
|
|
(7,482 |
) |
|
|
107,978 |
|
|
|
7.6 |
% |
|
|
15.6 |
% |
|
|
5.8 |
% |
|
|
9.8 |
% |
北美 |
|
|
64,041 |
|
|
|
47,017 |
|
|
|
64,041 |
|
|
|
— |
|
|
|
64,041 |
|
|
|
36.2 |
% |
|
|
36.2 |
% |
|
|
6.5 |
% |
|
|
29.7 |
% |
大中華區 |
|
|
31,108 |
|
|
|
25,797 |
|
|
|
31,108 |
|
|
|
(2,131 |
) |
|
|
33,239 |
|
|
|
20.6 |
% |
|
|
28.8 |
% |
|
|
27.2 |
% |
|
|
1.6 |
% |
總收入 |
|
|
195,645 |
|
|
|
166,186 |
|
|
|
195,645 |
|
|
|
(9,613 |
) |
|
|
205,258 |
|
|
|
17.7 |
% |
|
|
23.5 |
% |
|
|
8.7 |
% |
|
|
14.8 |
% |
非國際財務報告準則財務指標
我們使用息税折舊攤銷前利潤、調整後息税折舊攤銷前利潤和固定貨幣收入作為非國際財務報告準則財務指標來評估我們細分市場的經營業績：
“息税折舊攤銷前利潤” 定義為調整後的期間的虧損，在適用時不包括所得税支出、財務費用、財務收入以及折舊和攤銷費用。
“調整後息税折舊攤銷前利潤” 定義為經調整後的期內虧損，在適用情況下，不包括所得税支出、財務費用、財務收入、折舊和攤銷費用、基於股份的薪酬支出、重組成本、資產減值費用和其他與停止建設生產設施相關的成本、資產減值費用和其他與持有待售資產相關的成本、與證券集體訴訟法律和解相關的成本以及非控股權益。
調整後的息税折舊攤銷前利潤不應被視為當期虧損或根據國際財務報告準則計算和列報的任何其他財務業績衡量標準的替代方案。在使用調整後的息税折舊攤銷前利潤而不是該期間的虧損（這是最直接可比的國際財務報告準則衡量標準）方面存在許多限制。其中一些限制是：
其他公司，包括我們行業的公司，可能會以不同的方式計算調整後的息税折舊攤銷前利潤，這降低了其作為比較衡量標準的用處。
不應孤立地考慮調整後的息税折舊攤銷前利潤，也不得將其作為根據國際財務報告準則提供的財務信息的替代品。
“固定貨幣收入” 的計算方法是使用第三方提供的上一年度報告期的平均外匯匯率，將本年度報告的收入金額轉換為可比金額。固定貨幣收入是非國際財務報告準則指標，在評估我們的整體財務業績時，不能替代國際財務報告準則指標。
固定貨幣收入用於為評估我們的業務和地域細分市場的表現提供一個框架，其中不包括外幣匯率波動的影響，並認為這些信息有助於投資者促進比較和更好地確定我們的業務趨勢。上表 “重訂財務報表——固定貨幣收入” 按分部對列報期間按固定貨幣計算的收入與按固定貨幣計算的收入進行了對賬。