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Lassila & Tikanoja Interim Report 1 January - 31 March 2007

  • 45 min read
- Net sales EUR 129.1 million, growth 28.4%                                     
- Operating profit EUR 9.2 million, growth 2.2%                                 
- Earnings per share EUR 0.15 (EUR 0.16)                                        
- Full-year net sales are estimated to increase by clearly more than 20% and    
financial performance is estimated to improve.                                  


GROUP NET SALES AND FINANCIAL PERFORMANCE                                       

The net sales for the first quarter grew by 28.4% to EUR 129.1 million (EUR     
100.6 million). 17.9 percentage points of the growth came from corporate        
acquisitions. The operating profit was EUR 9.2 million (EUR 9.0 million), which 
is 7.1% (8.9%) of net sales.                                                    

Strong organic growth continued in all divisions thanks to successful new and   
additional sales. The demand for Industrial Services was particularly strong.   
Profit before tax was burdened by changes in the fair values of oil derivatives 
and interest rate swaps (EUR -1.6 million). The oil derivatives have been       
purchased to hedge the re-refinery business to be started in 2008.              

FINANCIAL SUMMARY                                                               
--------------------------------------------------------------------------------
|                              | 1-3/2007 |  1-3/2006 |  Change % |  1-12/2006 |
--------------------------------------------------------------------------------
| Net sales, EUR million       |    129.1 |     100.6 |      28.4 |      436.0 |
--------------------------------------------------------------------------------
| Operating profit, EUR        |      9.2 |       9.0 |       2.2 |       50.2 |
| million                      |          |           |           |            |
--------------------------------------------------------------------------------
| Operating margin, %          |      7.1 |       8.9 |           |       11.5 |
--------------------------------------------------------------------------------
| Profit before tax, EUR       |      8.3 |       8.8 |      -5.2 |       48.5 |
| million                      |          |           |           |            |
--------------------------------------------------------------------------------
| Earnings per share, EUR      |     0.15 |      0.16 |      -6.3 |       0.90 |
--------------------------------------------------------------------------------
| EVA, EUR million             |      3.6 |       3.8 |      -5.3 |       28.6 |
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NET SALES AND FINANCIAL PERFORMANCE BY DIVISION                                 

Environmental Services                                                          

The net sales of Environmental Services (waste management, recycling services,  
L&T Biowatti, environmental products) stood at EUR 65.8 million (EUR 47.1       
million), representing an increase of 39.6%. The operating profit was EUR 8.6   
million (EUR 7.3 million).                                                      

Strong organic growth continued. The earnings of recycling services were boosted
by strong growth in volumes and good control of production costs. The joint     
venture Salvor Oy was also able to increase its net sales and improve           
performance. The profitability of waste management declined slightly due to     
increase in municipalized contract areas. The earnings of environmental products
weakened.                                                                       

An extension to capacity was introduced at the Tampere recycling plant. A new   
recycling plant at Joensuu and an extension at Turku will be introduced during  
the current year. The situation with environmental permits has developed        
favourably even though appeals against environmental permits are slowing down   
plant projects to some extent. The planning of new recycling plants will        
continue.                                                                       

The recycling plant in Russia is expected to be completed in the beginning of   
next year. Waste management operations in the Moscow region will expand to a new
town in May 2007 with the gradual transfer of waste management in the town of   
Sergiev Posad to L&T's responsibility.                                          

The acquisition of a majority holding in Biowatti Oy was completed on 1 February
2007. L&T Biowatti is the leading bioenergy company utilising renewable sources 
of energy in Finland. It engages in the procurement, processing, marketing and  
delivery of wood-based fuels for customers. L&T Biowatti's net sales and        
earnings developed almost as planned in the first quarter.                      


Property and Office Support Services                                            

The net sales of Property and Office Support Services (property maintenance and 
cleaning services) totalled EUR 48.7 million (EUR 41.1 million), an increase of 
18.5%. The operating profit was EUR 1.1 million (EUR 1.3 million).              

Organic growth continued in Finland, with net sales growing particularly in     
maintenance of technical systems. Mild weather did not have much of an improving
effect on performance, because snow ploughing is mostly covered by fixed-price  
advance agreements with subcontractors. There were no snow transports that would
have provided for additional invoicing. A large number of new contracts started 
in cleaning services, and the costs of initiation hampered profitability.       

Operations in Russia and Latvia have been reorganised. Sales performance in     
Latvia has been good and a clear earnings improvement is expected. The Russian  
operations are improving their profitability, too.                              

Three acquisitions have been carried out in Sweden within one year, generating  
aggregate net sales of approximately EUR 30 million in 2007. The current focus  
in Sweden is on integrating these companies into one and building a sales       
organisation.                                                                   

The division's operations abroad ran at a loss.                                 


Industrial Services                                                             

The net sales of Industrial Services (hazardous waste management, industrial    
cleaning, damage repair services and wastewater services) increased by 20.1% to 
EUR 15.8 million (EUR 13.1 million). The operating profit was EUR 0.02 million  
(EUR 0.8 million), burdened by imputed changes in the fair values of oil        
derivatives amounting to EUR 1.1 million.                                       

The net sales of all product lines increased, with the strongest growth in      
damage repair services and hazardous waste management. Demand in all product    
lines was good for the time of the year thanks to a mild winter and the         
division's improved market position. The earnings improvement in operating      
activities was affected by good demand as well as improved profitability. The   
damage repair service network expanded to two new locations.                    
                                                                                
A new recycled liquid fuel (ALF) was introduced to the market to replace oil    
that is routed to re-refining. L&T Recoil's re-refinery project progressed      
according to plan, and the company started to build a raw material procurement  
network outside Finland. EUR 1.1 million were recognised in other operating     
expenses for the period due to changes in the fair values of L&T Recoil's oil   
derivatives. The company uses oil derivatives to hedge the profitability of the 
upcoming re-refinery in situations where the market price of oil falls          
substantially. The re-refinery is estimated to be completed in spring 2008.     
Changes in the fair value of oil derivatives have a quarterly earnings effect.  


FINANCING                                                                       

At the end of the period, interest-bearing liabilities amounted to EUR 14.8     
million more than a year earlier. Net interest-bearing liabilities, totalling   
EUR 88.1 million, increased by EUR 9.0 million from the comparison period and by
EUR 35.6 million from the beginning of the year. Net finance costs totalled EUR 
0.9 million (EUR 0.2 million).                                                  
Finance costs increased by EUR 0.4 million as a result of the growth in         
interest-bearing liabilities and a rise in the interest rate level. In addition,
a total of EUR 0.1 million arising from the changes in the fair values of       
interest rate swaps was recognised in finance costs (EUR 0.4 million in finance 
income). Net finance costs were 0.7% (0.2%) of net sales and 9.3% (2.2%) of     
operating profit.                                                               

The equity ratio was 40.5% (43.9%)and the gearing rate 54.6 (54.0). Cash flows  
from operating activities amounted to EUR 9.3 million (EUR 11.9 million). EUR   
5.1 million were tied up in the working capital (EUR 3.1 million) during the    
period.                                                                         


CAPITAL EXPENDITURE                                                             

Capital expenditure totalled EUR 47.2 million (EUR 15.2 million). Approximately 
EUR 40 million were spent on company acquisitions. The combined annual net sales
of the acquired companies totalled EUR 75.5 million. In addition, machinery and 
equipment were replaced.                                                        

In December 2006 an agreement was signed on the acquisition of the majority     
(70%) of the shares of Biowatti Oy from the acting management of the company for
Environmental Services. The acquisition became effective on 1 February 2007     
after the approval of the competition authority. Biowatti is the leading Finnish
bio energy supplier utilising renewable energy sources, operating in the        
procurement, processing, marketing and delivery of wood-based fuels. The main   
products are by-products of forest and wood processing industries and logging   
chips. The net sales of Biowatti for the year 2006 amounted to EUR 64.2 million.
Bio fuel sales account for two thirds and industrial raw materials sales for one
third of the net sales.                                                         

A Swedish cleaning services company Skånsk Allservice AB together with          
subsidiaries Hygienutveckling AB and Hygienutvickling A/S operating in Norway   
were acquired in January for Property and Office Support Services. The          
consolidated net sales of the group totalled EUR 10.8 million in 2006, most of  
which came from hygiene services for the food industry. Kiinteistöhuolto Pentti 
Nissinen Oy was acquired for property maintenance services.                     

The remaining portion (5.5%) of the shares of Suomen Keräystuote Oy was         
purchased for recycling services within Environmental Services. Lassila &       
Tikanoja held already 94.5% of Suomen Keräystuote shares.                       


PERSONNEL                                                                       

In January - March, the average number of employees converted into full-time    
equivalents was 6,881 (6,401). At the end of the period, the total number of    
full-time and part-time employees was 8,805 (8,134). Of them 2,155 (1,717)people
worked outside Finland.                                                         


SHARE AND SHARE CAPITAL                                                         

Traded volume and price                                                         
The volume of trading in Lassila & Tikanoja plc shares on OMX Nordic Exchange in
Helsinki from January through March was 5,348,372, which is 13.9% (10.3%) of the
average number of shares. The value of trading was EUR 126.4 million. The       
trading price varied between EUR 20.78 and EUR 26.50. The closing price was EUR 
25.15. The market capitalisation was EUR 969.5 million (EUR 625.7 million) at   
the end of the period.                                                          

Share capital                                                                   
At the beginning of the year the company's registered share capital amounted to 
EUR 19,264,087. After subscriptions made pursuant to 2002C options, the share   
capital increased by EUR 10,772.50 to EUR 19.274.859,50, and the number of the  
shares by 21,545 shares to 38,549,719 shares on 14 February 2007.               

On 3 May 2007, the Board approved the subscriptions of 166,371 new shares made  
pursuant to the 2002C share options. As a result of these subscriptions, the    
company's registered share capital will increase by EUR 83,185.50 to EUR        
19,358,045 and the number of the shares will increase to 38,716,090 shares after
the increase has been entered in the Trade Register.                            

Option plans 2002 and 2005                                                      
The subscription periods for 2002A and 2002B share options have ended. 280,000  
2002C options have been issued. 274,000 have been granted to key persons of the 
company.                                                                        
Until 23 April 2007, a total of 205,616 shares have been subscribed for pursuant
to the 2002C options. Pursuant to the remaining outstanding 2002C options a     
maximum of 68,384 shares can be subscribed for, which is 0.2% of the current    
number of shares. The subscription period ends on 30 October 2007. The share    
subscription price is EUR 11.46. The 2002C options have been listed on the      
Helsinki Stock Exchange since 2 May 2006.                                       

In 2005, 600,000 share options were issued, each entitling its holder to        
subscribe for one share of Lassila & Tikanoja plc. Presently, 25 key persons    
hold 162,000 2005A options and 35 key persons hold 193,000 2005B options. L&T   
Advance Oy, a wholly-owned subsidiary of Lassila & Tikanoja plc, holds 8,000    
2005A options, 7,000 2005B options and 230,000 2005C options.                   

The share subscription price for the 2005A options is EUR 14.22, and for 2005B  
options EUR 16.98.The options issued under the share option plan 2005 entitle   
their holders to subscribe for a maximum of 1.6% of the current number of       
shares. The share subscription period for the 2005A options starts on 1 November
2007.                                                                           

Shareholders                                                                    
At the end of the financial period, the company had 4,664 (4,784) shareholders. 
Nominee-registered holdings accounted for 13.6% (8.2%) of the total number of   
shares.                                                                         

Authorisation for the Board of Directors                                        
The Board of Directors is not authorised to effect any share issues or to launch
a convertible bond or a bond with warrants. Neither is the Board authorised to  
decide on the repurchase nor disposal of the company's own shares.              


RESOLUTIONS BY THE ANNUAL GENERAL MEETING                                       

The Annual General Meeting of Lassila & Tikanoja plc, which was held on 26 March
2007, adopted the financial statements for the financial year 2006 and released 
the members of the Board of Directors and the President and CEO from liability. 
The AGM resolved that a dividend of EUR 0.55, a total of EUR 21.2 million, as   
proposed by the Board of Directors, be paid for the financial year 2006. The    
dividend payment date was 5 April 2007.                                         

The Annual General Meeting confirmed the number of the members of the Board of  
Directors five (5). The following Board members were re-elected to the Board    
until the end of the following AGM: Lasse Kurkilahti, Juhani Lassila, Juhani    
Maijala and Soili Suonoja. Eero Hautaniemi was elected as a new member for the  
same term.                                                                      

PricewaterhouseCoopers Oy, Authorised Public Accountants, were elected auditors 
with Heikki Lassila, Authorised Public Accountant, acting as Principal Auditor. 

The Annual General Meeting approved the Board of Directors' proposal to amend   
the Articles of Association in order to align them with the new Finnish         
Companies Act. The provisions on minimum and maximum share capital as well as on
minimum and maximum number of shares were also removed.                         

At its organising meeting following the Annual General Meeting, the Board of    
Directors re-elected Juhani Maijala as Chairman of the Board and Juhani Lassila 
as Vice Chairman.                                                               


NEAR-TERM UNCERTAINTIES                                                         

The most substantial near-term uncertainty factor is the possibility that the   
performance of foreign units within Property and Office Support Services may not
improve on the planned schedule. The slow pace of environmental permits and     
other licensing procedures may cause delays in the implementation of planned    
recycling plant investments in Finland as well as Russia. Changes in the fair   
values of oil derivatives associated with L&T Recoil's business depend on the   
development of world market prices for oil, and may have a substantial effect on
the performance of Industrial Services. Fluctuations in the price of carbon     
dioxide emission allowances have a substantial effect on the demand for L&T     
Biowatti's wood-based fuels; however, there is not much room for further        
decreases in the price in 2007.                                                 


PROSPECTS FOR THE REST OF THE YEAR 2007                                         

The prospects for Lassila & Tikanoja's markets remain good. Among other things, 
the demand for Environmental Services in Finland will be increased by the fact  
that many landfills will have to be closed down towards the end of the year due 
to new EU regulations. The Finnish Waste Act will change on 1 June 2007 to the  
effect that the waste management of trade and industry will mostly be released  
from municipal controls, and business customers will also be able to freely     
choose their service provider. This will reinforce the strategic possibilities  
of the private environmental management sector to invest in the recovery of     
waste materials.                                                                

The market outlook for Property and Office Support Services in Finland is better
than last year even though the competitive situation is challenging. The        
full-year result for cleaning operations abroad will be in the red, the loss    
being, however, smaller than a year earlier.                                    

The market outlook for Industrial Services is quite positive. Strong demand     
seems to continue, and L&T's position in the market has strengthened. Clear     
growth will also be seen in markets outside Finland.                            

The price of carbon dioxide emission allowances (EUR per tonne of carbon        
dioxide) will substantially affect the pricing of renewable energy sources and  
thus the demand for them. The price has fallen substantially during the current 
year because there are more emission allowances available in the European       
emissions trading market than expected. At the moment, the price is             
substantially below one euro. This will probably result in that L&T Biowatti's  
customers will consume less wood-based fuels than expected and favour fossil    
fuels in 2007. The price level for the new emissions trading period starting as 
of the beginning of 2008 is currently approximately EUR 18. This is expected to 
improve the competitive ability of renewable energy sources and lead to a       
normalisation of purchasing volumes in the beginning of 2008. The Finnish       
government programme has brought the increased utilisation of forest processed  
chips into focus as the aim is to increase the proportion of renewable energy   
sources.                                                                        

During the current year, L&T Biowatti will strengthen the procurement of raw    
materials, increase stocks, improve its delivery capacity and thus prepare for  
increased demand in 2008. L&T Biowatti's net sales in 2007 will increase by less
than 10%, with earnings falling short of expectations.                          

Two or three more recycling plants and terminals will be built during the year, 
one of them in Russia. Due to completed corporate acquisitions and investment   
decisions made, the full-year capital expenditure will exceed the one for the   
previous year.                                                                  

Organic growth is expected to continue at a healthy level. Full-year net sales  
are estimated to increase by clearly more than 20% and financial performance is 
estimated to improve.                                                           





CONDENSED FINANCIAL STATEMENTS 1 JANUARY - 31 MARCH 2007                        

ACCOUNTING POLICIES                                                             

This interim financial report is in compliance with IAS 34, Interim Financial   
Reporting Standard. The same accounting policies as in the annual financial     
statements of 31 December 2006 have been applied. These interim financial       
statements have been prepared in accordance with the IFRS standards and         
interpretations that were effective on 31 March 2007. The new IFRIC             
interpretations (7-10) valid as of 1 January 2007 did not affect the            
consolidated financial statements. IFRS 7 (effective as of 1 January 2007) does 
not affect these interim financial statements, because they are condensed.      
Income tax expense is based on the estimated average annual income tax rate,    
which would be applicable to expected total annual earnings.                    

The preparation of financial statements in accordance with IFRS require the     
management to make such estimates and assumptions that affect the carrying      
amounts at the balance sheet date for the assets and liabilities and the amounts
of revenues and expenses. Judgements are also made in applying the accounting   
policies. Actual results may differ from the estimates and assumptions.         

The interim financial statements have not been audited.                         


INCOME STATEMENT                                                                
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| EUR 1000                           |    1-3/2007 |    1-3/2006 |   1-12/2006 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| NET SALES                          |     129 113 |     100 564 |     436 004 |
--------------------------------------------------------------------------------
| Cost of goods sold                 |    -112 442 |     -86 816 |    -367 968 |
--------------------------------------------------------------------------------
| GROSS PROFIT                       |      16 671 |      13 748 |      68 036 |
--------------------------------------------------------------------------------
| Other operating income             |        642  |         603 |       4 702 |
--------------------------------------------------------------------------------
| Selling and marketing costs        |      -3 822 |      -2 972 |     -12 844 |
--------------------------------------------------------------------------------
| Administrative expenses            |      -2 939 |      -2 241 |      -8 660 |
--------------------------------------------------------------------------------
| Other operating expenses           |      -1 391 |        -175 |      -1 049 |
--------------------------------------------------------------------------------
| OPERATING PROFIT                   |       9 161 |       8 963 |      50 185 |
--------------------------------------------------------------------------------
| Finance income                     |         315 |         541 |       1 509 |
--------------------------------------------------------------------------------
| Finance costs                      |      -1 167 |        -742 |      -3 208 |
--------------------------------------------------------------------------------
| Share of profit of associates      |             |             |          18 |
--------------------------------------------------------------------------------
| PROFIT BEFORE TAX                  |       8 309 |       8 762 |      48 504 |
--------------------------------------------------------------------------------
| Income tax expense                 |      -2 243 |      -2 485 |     -13 249 |
--------------------------------------------------------------------------------
| PROFIT FOR THE PERIOD              |       6 066 |       6 277 |      35 255 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Attributable to:                   |             |             |             |
--------------------------------------------------------------------------------
| Equity holders of the parent       |       5 894 |       6 149 |      34 613 |
--------------------------------------------------------------------------------
| Minority interest                  |         172 |         128 |         642 |
--------------------------------------------------------------------------------

Earnings per share for profit attributable to the equity holders of the parent: 
--------------------------------------------------------------------------------
| Earnings per share, EUR              |      0.15 |        0.16 |        0.90 |
--------------------------------------------------------------------------------
| Earnings per share, EUR - diluted    |      0.15 |        0.16 |        0.90 |
--------------------------------------------------------------------------------


BALANCE SHEET                                                                   
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| EUR 1000                              |     3/2007 |     3/2006 |    12/2006 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| ASSETS                                |            |            |            |
--------------------------------------------------------------------------------
| Non-current assets                    |            |            |            |
--------------------------------------------------------------------------------
| Intangible assets                     |            |            |            |
--------------------------------------------------------------------------------
| Goodwill                              |    118 837 |    103 313 |    106 611 |
--------------------------------------------------------------------------------
| Intangible assets arising from        |     33 824 |     10 252 |      9 893 |
| business combinations                 |            |            |            |
--------------------------------------------------------------------------------
| Other intangible assets               |      8 539 |      6 502 |      7 903 |
--------------------------------------------------------------------------------
| Total                                 |    161 200 |    120 067 |    124 407 |
--------------------------------------------------------------------------------
| Property, plant and equipment         |            |            |            |
--------------------------------------------------------------------------------
| Land                                  |      3 426 |      4 891 |      3 215 |
--------------------------------------------------------------------------------
| Buildings and constructions           |     37 813 |     38 664 |     38 239 |
--------------------------------------------------------------------------------
| Machinery and equipment               |     90 444 |     91 883 |     90 397 |
--------------------------------------------------------------------------------
| Other                                 |        290 |         44 |        174 |
--------------------------------------------------------------------------------
| Advance payments and construction in  |      3 390 |      2 575 |      2 013 |
| progress                              |            |            |            |
--------------------------------------------------------------------------------
| Total                                 |    135 363 |    138 057 |    134 038 |
--------------------------------------------------------------------------------
| Other non-current assets              |            |            |            |
--------------------------------------------------------------------------------
| Investments in associates             |          3 |        481 |          3 |
--------------------------------------------------------------------------------
| Available-for-sale investments        |      2 976 |      2 985 |      2 954 |
--------------------------------------------------------------------------------
| Finance lease receivables             |      3 300 |      2 949 |      3 174 |
--------------------------------------------------------------------------------
| Deferred income tax assets            |        793 |        436 |        425 |
--------------------------------------------------------------------------------
| Other receivables                     |        230 |        198 |        229 |
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| Total                                 |      7 302 |      7 049 |      6 785 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Total non-current assets              |    303 865 |    265 173 |    265 230 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Current assets                        |            |            |            |
--------------------------------------------------------------------------------
| Inventories                           |      6 551 |      4 342 |      4 315 |
--------------------------------------------------------------------------------
| Trade and other receivables           |     73 034 |     54 267 |     58 094 |
--------------------------------------------------------------------------------
| Advance payments                      |      3 827 |      3 547 |        155 |
--------------------------------------------------------------------------------
| Available-for-sale investments        |      5 488 |      2 996 |     13 955 |
--------------------------------------------------------------------------------
| Cash and cash equivalents             |     10 321 |      6 939 |     10 835 |
--------------------------------------------------------------------------------
| Total current assets                  |     99 221 |     72 091 |     87 354 |
--------------------------------------------------------------------------------
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| TOTAL ASSETS                          |    403 086 |    337 264 |    352 584 |
--------------------------------------------------------------------------------
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| EQUITY AND LIABILITIES                |            |            |            |
--------------------------------------------------------------------------------
| EQUITY                                |            |            |            |
--------------------------------------------------------------------------------
| Equity attributable to equity holders |            |            |            |
| of the parent                         |            |            |            |
--------------------------------------------------------------------------------
| Share capital                         |     19 275 |     19 194 |     19 264 |
--------------------------------------------------------------------------------
| Share premium reserve                 |     47 902 |     46 670 |     47 666 |
--------------------------------------------------------------------------------
| Revaluation and other reserves        |       -227 |         90 |        326 |
--------------------------------------------------------------------------------
| Retained earnings                     |     85 810 |     72 004 |     72 291 |
--------------------------------------------------------------------------------
| Profit for the period                 |      5 894 |      6 149 |     34 613 |
--------------------------------------------------------------------------------
| Total                                 |    158 654 |    144 107 |    174 160 |
--------------------------------------------------------------------------------
| Minority interest                     |      2 626 |      2 296 |      2 709 |
--------------------------------------------------------------------------------
| TOTAL EQUITY                          |    161 280 |    146 403 |    176 869 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| LIABILITIES                           |            |            |            |
--------------------------------------------------------------------------------
| Non-current liabilities               |            |            |            |
--------------------------------------------------------------------------------
| Deferred income tax liabilities       |     29 863 |     17 100 |     22 350 |
--------------------------------------------------------------------------------
| Pension obligations                   |        405 |        221 |        352 |
--------------------------------------------------------------------------------
| Provisions                            |        834 |        715 |        936 |
--------------------------------------------------------------------------------
| Interest-bearing liabilities          |     64 182 |     73 094 |     59 031 |
--------------------------------------------------------------------------------
| Other liabilities                     |        453 |        421 |        431 |
--------------------------------------------------------------------------------
| Total                                 |     95 737 |     91 551 |     83 100 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Current liabilities                   |            |            |            |
--------------------------------------------------------------------------------
| Interest-bearing liabilities          |     39 709 |     15 950 |     18 231 |
--------------------------------------------------------------------------------
| Trade and other payables              |    105 745 |     82 807 |     73 174 |
--------------------------------------------------------------------------------
| Tax liabilities                       |        451 |        124 |        938 |
--------------------------------------------------------------------------------
| Provisions                            |        164 |        429 |        272 |
--------------------------------------------------------------------------------
| Total                                 |    146 069 |     99 310 |     92 615 |
--------------------------------------------------------------------------------
| TOTAL LIABILITIES                     |    241 806 |    190 861 |    175 715 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| TOTAL EQUITY AND LIABILITIES          |    403 086 |    337 264 |    352 584 |
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CASH FLOW STATEMENT                                                             
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| EUR 1000                                    |  3/2007 |   3/2006 |   12/2006 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| CASH FLOWS FROM OPERATING ACTIVITIES        |         |          |           |
--------------------------------------------------------------------------------
| Profit for the period                       |   6 066 |    6 277 |    35 255 |
--------------------------------------------------------------------------------
| Adjustments                                 |         |          |           |
--------------------------------------------------------------------------------
| Income tax expense                          |   2 243 |    2 485 |   13 249  |
--------------------------------------------------------------------------------
| Depreciation and amortisation and           |   7 718 |    6 988 |    28 155 |
| impairment                                  |         |          |           |
--------------------------------------------------------------------------------
| Finance income and costs                    |     852 |      201 |     1 699 |
--------------------------------------------------------------------------------
| Other                                       |     717 |     -265 |    -2 447 |
--------------------------------------------------------------------------------
| Net cash generated from operating           |  17 596 |   15 686 |    75 911 |
| activities before change in working capital |         |          |           |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Change in working capital                   |         |          |           |
--------------------------------------------------------------------------------
| Change in trade and other receivables       |  -8 447 |  -10 373 |    -8 380 |
--------------------------------------------------------------------------------
| Change in inventories                       |   1 020 |      424 |       541 |
--------------------------------------------------------------------------------
| Change in trade and other payables          |   2 308 |    6 845 |     9 585 |
--------------------------------------------------------------------------------
| Change in working capital                   |  -5 119 |   -3 104 |     1 746 |
--------------------------------------------------------------------------------
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| Interest paid                               |    -669 |     -614 |    -2 925 |
--------------------------------------------------------------------------------
| Interest received                           |     333 |      142 |       938 |
--------------------------------------------------------------------------------
| Income tax paid                             |  -2 813 |     -215 |    -5 776 |
--------------------------------------------------------------------------------
| NET CASH FROM OPERATING ACTIVITIES          |   9 328 |   11 895 |    69 894 |
--------------------------------------------------------------------------------
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| CASH FLOWS FROM INVESTING ACTIVITIES        |         |          |           |
--------------------------------------------------------------------------------
| Acquisition of subsidiaries, net of cash    | -31 510 |   -7 028 |   -10 658 |
--------------------------------------------------------------------------------
| Purchases of property, plant and equipment  |  -8 058 |   -8 199 |   -34 878 |
| and intangible assets                       |         |          |           |
--------------------------------------------------------------------------------
| Proceeds from sale of property, plant and   |     227 |      605 |    13 727 |
| equipment and intangible assets             |         |          |           |
--------------------------------------------------------------------------------
| Purchases of available-for-sale investments |    -104 |          |           |
--------------------------------------------------------------------------------
| Change in other long-term receivables       |      21 |          |        -7 |
--------------------------------------------------------------------------------
| Proceeds from sale of available-for sale    |      43 |          |       353 |
| investments                                 |         |          |           |
--------------------------------------------------------------------------------
| Dividends received                          |         |          |         9 |
--------------------------------------------------------------------------------
| NET CASH USED IN INVESTMENT ACTIVITIES      | -39 381 |  -14 622 |   -31 454 |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| CASH FLOWS FROM FINANCING ACTIVITIES        |         |          |           |
--------------------------------------------------------------------------------
| Proceeds from share issue                   |     247 |       68 |     1 018 |
--------------------------------------------------------------------------------
| Change in short-term borrowings             |  21 485 |   -8 846 |   -14 525 |
--------------------------------------------------------------------------------
| Proceeds from long-term borrowings          |         |   15 000 |    15 000 |
--------------------------------------------------------------------------------
| Repayments of long-term borrowings          |    -362 |     -797 |    -7 041 |
--------------------------------------------------------------------------------
| Dividends paid                              |    -180 |          |   -15 339 |
--------------------------------------------------------------------------------
| NET CASH GENERATED FROM FINANCING           |  21 190 |    5 425 |   -20 887 |
| ACTIVITIES                                  |         |          |           |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| NET CHANGE IN LIQUID ASSETS                 |  -8 863 |    2 698 |    17 553 |
--------------------------------------------------------------------------------
| Liquid assets at beginning of period        |  24 790 |    7 252 |     7 252 |
--------------------------------------------------------------------------------
| Effect of changes of foreign exchange rates |    -117 |      -16 |       -15 |
--------------------------------------------------------------------------------
| Change in fair value of current             |      -1 |        1 |           |
| available-for-sale investments              |         |          |           |
--------------------------------------------------------------------------------
| LIQUID ASSETS AT END OF PERIOD              |  15 809 |    9 935 |    24 790 |
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Liquid assets                                                                   
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| EUR 1000                                      |  3/2007 |  3/2006 |  12/2006 |
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| Cash                                          |  10 321 |   6 939 |   10 835 |
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| Current available-for-sale investments        |   5 488 |   2 996 |   13 955 |
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| Total                                         |  15 809 |   9 935 |   24 790 |
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STATEMENT OF CHANGES IN EQUITY                                                  
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--------------------------------------------------------------------------------
| EUR 1000    |  Share |  Share |   Re- |     Re- |  Equity |  Mino- |   Total |
|             | capita | premiu | valua |  tained |  attrib |   rity |  equity |
|             |      l |      m |     - |   earn- |      to | inter- |         |
|             |        | reserv |  tion |    ings |  equity |    est |         |
|             |        |      e |   and |         | holders |        |         |
|             |        |        | other |         |  of the |        |         |
|             |        |        |   re- |         |  parent |        |         |
|             |        |        | serve |         |         |        |         |
|             |        |        |     s |         |         |        |         |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| EQUITY AT   | 19 264 | 47 666 |   326 | 106 904 | 174 160 |  2 709 | 176 869 |
| 1.1.2007    |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Hedging     |        |        |    22 |         |      22 |        |      22 |
| fund,       |        |        |       |         |         |        |         |
| change in   |        |        |       |         |         |        |         |
| fair        |        |        |       |         |         |        |         |
| value       |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Current     |        |        |    -6 |         |      -6 |        |      -6 |
| available   |        |        |       |         |         |        |         |
| for sale    |        |        |       |         |         |        |         |
| investments |        |        |       |         |         |        |         |
| ,           |        |        |       |         |         |        |         |
| change in   |        |        |       |         |         |        |         |
| fair value  |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Currency    |        |        |  -569 |       6 |    -563 |        |    -563 |
| translation |        |        |       |         |         |        |         |
| differences |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Items       |        |        |  -553 |       6 |    -547 |        |    -547 |
| recognised  |        |        |       |         |         |        |         |
| directly    |        |        |       |         |         |        |         |
| in equity   |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Profit for  |        |        |       |   5 894 |   5 894 |    172 |   6 066 |
| the period  |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Total       |        |        |  -553 |   5 900 |   5 347 |    172 |   5 519 |
| recognised  |        |        |       |         |         |        |         |
| income and  |        |        |       |         |         |        |         |
| expenses    |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Share       |        |        |       |         |         |        |         |
| option      |        |        |       |         |         |        |         |
| remuneratio |        |        |       |         |         |        |         |
| n           |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Subscriptio |     11 |    236 |       |         |     247 |        |     247 |
| ns          |        |        |       |         |         |        |         |
| pursuant to |        |        |       |         |         |        |         |
|  2002       |        |        |       |         |         |        |         |
| options     |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Remuneratio |        |        |       |     102 |     102 |        |     102 |
| n           |        |        |       |         |         |        |         |
| expense of  |        |        |       |         |         |        |         |
| share       |        |        |       |         |         |        |         |
| options     |        |        |       |         |         |        |         |
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| Dividends   |        |        |       | -21 202 | -21 202 |   -180 | -21 382 |
| paid        |        |        |       |         |         |        |         |
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| Purchase of |        |        |       |         |         |    -75 |     -75 |
| a minority  |        |        |       |         |         |        |         |
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| EQUITY AT   | 19 275 | 47 902 |  -227 |  91 704 | 158 654 |  2 626 | 161 280 |
| 31.03.2007  |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| EQUITY AT   | 19 189 | 46 606 |  -179 |  87 250 | 152 866 |  2 166 | 155 032 |
| 1.1.2006    |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Hedging     |        |        |   286 |         |     286 |        |     286 |
| fund,       |        |        |       |         |         |        |         |
| change in   |        |        |       |         |         |        |         |
| fair        |        |        |       |         |         |        |         |
| value       |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Current     |        |        |     1 |         |       1 |        |       1 |
| available   |        |        |       |         |         |        |         |
| for sale    |        |        |       |         |         |        |         |
| investments |        |        |       |         |         |        |         |
| ,           |        |        |       |         |         |        |         |
| change in   |        |        |       |         |         |        |         |
| fair value  |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Currency    |        |        |   -18 |         |     -18 |      1 |     -17 |
| translation |        |        |       |         |         |        |         |
| differences |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Items       |        |        |   269 |         |     269 |      1 |     270 |
| recognised  |        |        |       |         |         |        |         |
| directly    |        |        |       |         |         |        |         |
| in equity   |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Profit for  |        |        |       |   6 149 |   6 149 |    129 |   6 278 |
| the period  |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Total       |        |        |   269 |   6 149 |   6 418 |    130 |   6 548 |
| recognised  |        |        |       |         |         |        |         |
| income and  |        |        |       |         |         |        |         |
| expenses    |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Share       |        |        |       |         |         |        |         |
| option      |        |        |       |         |         |        |         |
| remuneratio |        |        |       |         |         |        |         |
| n           |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Subscriptio |      5 |     64 |       |         |      69 |        |      69 |
| ns          |        |        |       |         |         |        |         |
| pursuant to |        |        |       |         |         |        |         |
|  2002       |        |        |       |         |         |        |         |
| options     |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Remuneratio |        |        |       |     109 |     109 |        |     109 |
| n           |        |        |       |         |         |        |         |
| expense of  |        |        |       |         |         |        |         |
| share       |        |        |       |         |         |        |         |
| options     |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| Dividends   |        |        |       | -15 355 | -15 355 |        | -15 355 |
| paid        |        |        |       |         |         |        |         |
--------------------------------------------------------------------------------
| EQUITY AT   | 19 194 | 46 670 |    90 |  78 153 | 144 107 |  2 296 | 146 403 |
| 31.03.2006  |        |        |       |         |         |        |         |
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KEY FIGURES                                                                     
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|                                     |   1-3/2007 |    1-3/2006 |        2006 |
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--------------------------------------------------------------------------------
| Earnings per share, EUR             |       0.15 |        0.16 |        0.90 |
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| Earnings per share, EUR - diluted   |       0.15 |        0.16 |        0.90 |
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| Cash flows from operating           |       0.24 |        0.31 |        1.82 |
| activities per share, EUR           |            |             |             |
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| EVA, EUR million                    |        3.6 |         3.8 |        28.6 |
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| Capital expenditure, EUR 1000       |     47 185 |      15 158 |      47 162 |
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| Depreciation, EUR 1000              |      7 718 |       6 988 |      28 155 |
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| Equity per share, EUR               |       4.12 |        3.75 |        4.52 |
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| Return on equity, ROE, %            |       14.4 |        16.7 |        21.2 |
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| Return on invested capital, ROI, %  |       14.6 |        16.0 |        21.0 |
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| Equity ratio, %                     |       40.5 |        43.9 |        50.4 |
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| Gearing, %                          |       54.6 |        54.0 |        29.7 |
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| Net interest-bearing liabilities    |     88 082 |      79 110 |      52 471 |
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| Average personnel in full-time      |      6 881 |       6 401 |       6 775 |
| equivalents                         |            |             |             |
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| Total number of full-time and       |      8 805 |       8 134 |       8 328 |
| part-time employees at end of       |            |             |             |
| period                              |            |             |             |
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| Adjusted number of shares, 1000     |            |             |             |
| shares                              |            |             |             |
--------------------------------------------------------------------------------
| average during the period           |     38 539 |      38 382 |      38 445 |
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| at end of period                    |     38 550 |      38 387 |      38 528 |
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| average during period, diluted      |     38 784 |      38 549 |      38 601 |
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SEGMENT REPORTING                                                               

NET SALES                                                                       
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| EUR 1000                  | 1-3/ 2007 | 1-3 /2006 |   Change % |  1-12/ 2006 |
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| Environmental Services    |    65 785 |    47 124 |       39.6 |     207 252 |
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| Property and Office       |    48 720 |    41 113 |       18.5 |     168 403 |
| Support Services          |           |           |            |             |
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| Industrial Services       |    15 763 |    13 126 |       20.1 |      64 416 |
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| Group admin. and other    |         3 |        70 |            |         118 |
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| Inter-division net sales  |    -1 158 |      -869 |            |      -4 185 |
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| Total                     |   129 113 |   100 564 |       28.4 |     436 004 |
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OPERATING PROFIT                                                                
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| EUR 1000         | 1-3/2007 |     % | 1-3/2006 |      % | 1-12/2006 |      % |
--------------------------------------------------------------------------------
--------------------------------------------------------------------------------
| Environmental    |    8 613 |  13.1 |    7 294 |   15.5 |    32 498 |   15.7 |
| Services         |          |       |          |        |           |        |
--------------------------------------------------------------------------------
| Property and     |    1 087 |   2.2 |    1 272 |    3.1 |     8 758 |    5.2 |
| Office Support   |          |       |          |        |           |        |
| Services         |          |       |          |        |           |        |
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| Industrial       |       19 |   0.1 |      785 |    6.0 |     9 601 |   14.9 |
| Services         |          |       |          |        |           |        |
--------------------------------------------------------------------------------
| Group admin. and |     -558 |       |     -388 |        |      -672 |        |
| other            |          |       |          |        |           |        |
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| Lassila &        |    9 161 |   7.1 |    8 963 |    8.9 |    50 185 |   11.5 |
| Tikanoja         |          |       |          |        |           |        |
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OTHER SEGMENT REPORTING                                                         

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| EUR 1000                       |      1-3/2007 |     1-3/2006 |    1-12/2006 |
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| Assets                         |               |              |              |
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| Environmental Services         |       249 025 |      202 822 |      199 872 |
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| Property and Office Support    |        69 432 |       58 971 |       59 394 |
| Services                       |               |              |              |
----------------------------------------------------------------------