RESULTS OF OPERATIONS

Sales

In 2007, we increased Group sales by 5 % to € 11,358 million (2006: € 10,777 million). Organic growth reached 6 % and acquisitions contributed 6 % to the growth in sales. Divestitures had an impact of -2 %. Currency translation had an effect of -5 %. The table shows the various influences on Fresenius’ Group sales. There were no significant consequences from the changes in product mix. Price effects in the dialysis care business contributed positively. In the foreseeable future no significant changes in these items are anticipated.

The largest regions in the Group were North America and Europe, which contributed 43 % each to total sales. These were followed by Asia-Pacific with 7 % and Latin America and Africa with 4 % and 3 %, respectively. Germany contributed 22 % to Group sales.

Sales growth analysis
Sales growth analysis

We increased sales significantly in all regions of the world. In North America, sales rose 10 % in constant currency. This was driven by organic growth of 5 % and the full-year consolidation of Renal Care Group. In Europe, organic growth of 5 % was the main driver. We again achieved strong organic growth in Asia-Pacific with 9 %, in Latin America with 10 %, and in Africa with 26 %.

Sales performance by business segment was as follows:  

Earnings structure

We achieved excellent growth rates in net income in 2007: Group net income rose 24% to € 410 million. Currency translation had an effect of -4%. Growth in constant currency was 28%. All business segments contributed to this success. Net income in 2006 had included one-time expenses of € 22 million mainly associated with the acquisition of Renal Care Group and the early refinancing of Group debt. Adjusted by this amount, net income would have increased 16% in 2007. Inflation had no significant effect on results of operations in 2007.

Sales by region
in million €
2007 2006 Change Organic
grow th
Currency
translation
effects
Acquisitions/
divestitures
% of total
sales
 
Europe 4,852 4,536 7% 5%  0%  2%  43%
North America 4,932 4,862 1% 5%  -9%  5%  43%
Asia-Pacific
 802  696  15%  9%  -5%  11%  7%
Latin America  488  452  8%  10%  -3%  1%  4%
Africa 284 231 23% 26%  -4%  1%  3%
Total 11,358 10,777 5% 6%  -5%  4%  100%
 
Sales by business segment
in million €
2007 2006 Change Organic
growth
Currency
translation
effects
Acquisitions/
divestitures
% of
total sales
 
Fresenius Medical Care 7,093 6,768 5% 6%  -7%  6%  62%
Fresenius Kabi 2,030 1,893 7% 8%  -2%  1%  18%
Fresenius ProServe 2,268 2,155  5%  3%  0%  2%  20%
- thereof Fresenius Helios 1,841 1,673  10%  3%  0%  7%  16%
- thereof Fresenius Vamed 408 392 4% 4%  0%  0%  4%
 
Statement of Income (Summary)
in million € 2007 2006 Change Change in
constant
currency
 
Sales 11,358 10,777 5% 10%
Cost of sales -7,680 -7,351 -4% -9%
Gross profit 3,678 3,426  7%  12%
Operating
expenses
-2,069 -1,982  -4%  -9%
EBIT 1,609 1,444 11% 17%
Net interest -368 -395 7% 2%
Income taxes -448  -414  -8%  -14%
Minority
interest
-383  -305  -26%  -32%
Net income 410  330  24%  28%
Earnings per
ordinary share
(in €)
2.64 2.15  23%  27%
Earnings per
preference
share (in €)
2.65 2.16  23%  27%
EBITDA  2,030 1,843  10%  15%
Depreciation
and
amortization
421 399 6% 10%
 

Group EBITDA increased 15% in constant currency and 10% at actual rates to € 2,030 million (2006: € 1,843 million). Group EBIT increased 17% in constant currency and 11% at actual rates to € 1,609 million (2006: € 1,444 million, or € 1,448 million adjusted for the gain from the divestitures of dialysis clinics in the United States and one-time expenses associated with the acquisition of Renal Care Group). 

EBIT of the individual business segments developed as follows:

in million €
2007 2006 Change.
 
Fresenius Medical Care 1,153 1,050 10%
Fresenius Kabi   332  291  14%
Fresenius ProServe 181 154 18%
- thereof Fresenius Helios 155 133 17%
- thereof Fresenius Vamed 26 23 13%
 
VALUE ADDED STATEMENT
in million € 2007 % 2006 %
 
Creation

   
Company output 11,489
 100 10,799  100
- Materials and services purchased 5,314
 46 5,064  47
Gross value added 6,175
 54  5,735  53
- Depreciation and amortization 421
 4  399  4
Net value added 5,754  50 5,336  49
Distribution        
Employees 4,052  71 3,804 72
Governments  541  9  502  9
Lenders  368  6  395 7
Shareholders 103 2 89 2
Company and minority interest 690 12 546 10
Net value added 5,754 100 5,336 100
 

Development of other major items in the statement of income

Group gross profit increased to € 3,678 million, exceeding the €3,426 million in 2006 by 7% (12% in constant currency). We improved the gross profit margin to 32.4% (2006: 31.8%). The cost of goods sold rose 4% to € 7,680 million (2006: € 7,351 million). This is 67.6% of Group sales, compared to 68.2% in 2006. Sales, general, and administrative expenses consisted primarily of personnel costs, marketing and distribution costs as well as depreciation and amortization. These expenses rose by 4% to € 1,885 million in 2007 (2006: € 1,815 million) and, as a percentage of Group sales, were improved slightly to 16.6% (2006: 16.8%). Depreciation and amortization were € 421 million (2006: € 399 million). As a percentage of sales, depreciation and amortization was unchanged at 3.7% compared to 2006.

Group net interest expenditure was € -368 million, € 27 million below the figure of € -395 million in 2006. In 2006, one-time expenses of € 30 million associated with the early refinancing of Group debt were included in net interest expenditure. Exchange rate changes also had a positive effect on net interest expense since about 53% of the financial liabilities are in US dollars. The currency effect was € 21 million.

The tax rate was 36.1% in 2007 (2006: 39.5%, or 37.2% adjusted for the tax expenses associated with the divestiture of dialysis clinics in the United States since the goodwill attributable to the clinics was not considered for tax purposes).

Minority interest increased to € 383 million in 2007 from € 305 million in 2006, mainly due to the good earnings performance at Fresenius Medical Care. Of this, 92% was attributable to the minority interest in Fresenius Medical Care.

Earnings per ordinary share were € 2.64 (2006: € 2.15) and earnings per preference share were € 2.65 (2006: € 2.16). This is an increase of 23% for both share classes.

Profitability also improved significantly in 2007, as the table below shows:

in % 2007 2006
 
EBITDA margin 17.9 17.1
EBIT margin 14.2 13.4
Return on sales (before
taxes and minority interest)
10.9 9.7
 

Value added

The value added statement shows Fresenius’ total output in 2007 less purchased goods and services and less depreciation and amortization. The value added of the Fresenius Group was € 5,754 million in 2007 (2006: € 5,336 million). This is an increase of 8%. The distribution statement shows that, at € 4,052 million or 71%, the largest portion of our value added went to our employees. Governments and lenders came next with € 541 million and € 368 million, or 9% and 6%, respectively. Shareholders received € 103 million and minority interest € 383 million. The Company retained € 307 million for reinvestment.