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2002

04.12.2002
WIMM-BILL-DANN FOODS OJSC ANNOUNCES 9 MONTHS 2002 FINANCIAL RESULTS

Moscow, Russia – December 4, 2002 – Wimm-Bill-Dann Foods OJSC [NYSE: WBD] today announced its financial results for the nine months ended September 30, 2002.

During the first 9 months of 2002, Wimm-Bill-Dann’s sales increased by 20.3% compared to the same period of last year. Gross margins grew by 3.2% compared to the first nine months of 2001, which has been made possible by the lower cost of raw milk and economies of scale. At the same time, there has been an anticipated growth in sales and distribution expenses. Strong growth was demonstrated on the operating income level, at 8.7% year-on-year, and net income grew by 2.6% compared to the first nine months of 2001. EBITDA also demonstrated a positive trend, going up by 11.1%.

Sergei Plastinin, CEO of Wimm-Bill-Dann Foods OJSC, said: “We have been actively pursuing growth, and plan to keep expanding in the future. At the same time, we intend to contain various cost elements by being more creative on the advertising front, further improving our approach to supply chain management, enhancing our IT infrastructure and closely monitoring our costs on an ongoing basis.”

Key Operating and Financial Indicators of 9m 2002

  9m ‘02 9m ‘01 Change
Sales volumes, thousand tons 1029.8 862.5 19.4%
       
  US$ ‘mln US$ ‘mln  
       
Sales 592.4 492.5 20.3%
Gross profit 182.2 136.0 33.9%
Gross margin, % 30.8% 27.6% 3.2%
Selling and distribution expenses (74.6) (40.5) 84.0%
General and administrative expenses (45.1) (38.4) 17.4%
Operating income 58.4 53.7 8.7%
Financial income and expenses, net (9.2) (6.2) 49.0%
Net income 32.5 31.6 2.6%
EBITDA 72.4 65.2 11.1%
       
CAPEX including acquisitions 100.1 36.8 172%

For the 9m 2002, Wimm-Bill-Dann sales amounted to US$592.4 million compared to US$492.5 million in the 9m 2001.

Sales in Wimm-Bill-Dann’s Dairy Segment grew by 14.0% from US$356.8 million in 9m 2001 to US$406.6 million in 9m 2002, which is primarily due to an enhanced regional presence and natural growth of the segment mostly through volume growth.

Sales in Wimm-Bill-Dann’s Juice Segment increased 36.9% from US$135.7 million in the 9m 2001 to US$185.7 million in the 9m 2002, primarily as a result of sales volume increase.

The overall gross margins showed an increase of 3.2% primarily due to the lower cost of raw milk. Other factors, such as better terms with suppliers and economies of scale, also contributed to this positive tendency.

Selling and distribution expenses increased year-on-year in 9m 2002 due to higher transportation and warehousing costs, advertising and marketing expenses and personnel expenses.

Establishing a proprietary distribution network as a result of regional expansion, accompanied by the increase in transportation tariffs, played a significant role in the overall cost increase. Furthermore, new warehousing facilities were leased to satisfy growth in volumes. Personnel costs grew both from overall wage increases in Russia and increased number of employees caused by regional expansion.

In response to a more competitive advertising environment, we deliberately increased our advertising and marketing budget as a percentage of sales, in an effort to increase our brand awareness and improve our positioning. Soaring TV advertising rates, which, according to the market statistics, rose approximately 50% year-on-year, also contributed to the growth of this expense category.

General and administrative expenses, including personnel and professional services, increased compared to the same period of last year by 17.4%, primarily as a result of higher requirements imposed upon us as a public company.

EBITDA demonstrated a positive trend of 11.1% increase as compared to the first 9 months of 2001. EBITDA margin was 12.2%.

The company’s management will discuss its nine months 2002 results in a conference call on December 4, 2002 at 5 pm Moscow time (9 am EDT in New York). Please refer to the attached list for details of the call.

WIMM-BILL-DANN FOODS

CONSOLIDATED AND COMBINED STATEMENTS OF OPERATIONS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2001

AND SEPTEMBER 30, 2002 (UNAUDITED)

(Amounts in thousands of U.S. dollars)

            Nine months ended September 30, 2001   Nine months ended September 30, 2002
                (unaudited)
         
SALES $ 492,485 $ 592,363
                 
COST OF SALES   (356,446)   (410,185)
                 
Gross profit   136,039   182,178
                 
SELLING AND DISTRIBUTION EXPENSES   (40,543)   (74,583)
GENERAL AND ADMINISTRATIVE EXPENSES   (38,425)   (45,098)
OTHER OPERATING EXPENSES   (3,408)   (4,146)
                 
Operating income   53,663   58,351
                 
FINANCIAL INCOME AND EXPENSES, NET   (6,204)   (9,242)
                 
Income before provision for income taxes and minority interest   47,459   49,109
                 
PROVISION FOR INCOME TAXES   (11,934)   (13,832)
                 
MINORITY INTEREST   (4,004)   (2,816)
         
INCOME FROM CONTINUING OPERATIONS   31,521   32,461
         
Income from discontinued operations   103   -
                 
NET INCOME $ 31,624   32,461
                 
EBITDA $ 65,221   72,428

WIMM-BILL-DANN FOODS

CONSOLIDATED AND COMBINED BALANCE SHEETS

AS OF DECEMBER 31, 2001 AND SEPTEMBER 30, 2002 (UNAUDITED)

(Amounts in thousands of U.S. dollars)

            December 31, 2001   September 30, 2002
                (unaudited)
CURRENT ASSETS:            
  Cash and cash equivalents $ 6,919 $ 56,153
  Tradereceivables, net   25,271   41,731
  Inventory, net   89,501   82,933
  Taxes receivable   34,917   51,284
  Advancespaid   13,069   24,633
  Net investment in direct financing leases   1,172   1,295
  Defferred tax asset   2,060   730
  Other current assets   6,886   5,476
Total current assets   179,795   264,235
                 
PROPERTY, PLANT AND EQUIPMENT, net   154,548   226,634
                 
INTANGIBLE ASSETS 461   1,675
       
GOODWILL,net 11,179   19,529
         

NET INVESTMENT IN DIRECT FINANCING LEASES

long-term portion

  4,076   4,095
         
INVESTMENTS   2,319   3,487
                 
OTHER ASSETS   339   9,271
                 
Total long-term assets   172,922   264,691
                 
  Total assets $ 352,717 $ 528,926
                 
CURRENT LIABILITIES:            
  Trade accounts payable $ 53,938 $ 57,553
  Advances received   2,088   4,908
  Short-term loans   91,928   55,582
  Long-term loans, current portion   8,099   1,708
  Bonds payable   16,832   16,221
  Taxes payable   14,279   13,803
  Accrued liabilities   9,098   9,649
  Government grants – current portion   2,545   2,033
  Obligation under capital leases   95   -
  Other payables   5,002   6,547
Total current liabilities   203,904   168,004
                 
LONG-TERM LIABILITIES:            
  Long-term loans   5,163   4,426
  Other long-term payables   17,986   39,950
  Governmentgrants – long-term portion   13,348   9,215
  Deferred taxes   3,929   6,269
Total long-term liabilities   40,426   59,860
                 
Total liabilities -   244,330   227,864
                 
MINORITY INTEREST   23,376   21,091
                 
SHAREHOLDERS’ EQUITY:          
  Common stock   24,063   29,908
  Share premium account   7,850   164,503
  Retained earnings   53,098   85,560
Total shareholders’ equity   85,011   279,971
Total liabilities and shareholders’ equity $ 352,717 $ 528,926

WIMM-BILL-DANN FOODS

CONSOLIDATED AND COMBINED CASH FLOW STATEMENTS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2001

AND SEPTEMBER 30, 2002 (UNAUDITED)

(Amounts in thousands of U.S. dollars)

    Nine months ended September 30, 2001   Nine months ended September 30, 2002
        (unaudited)
         
CASH FLOWS FROM OPERATING ACTIVITIES:        
Income from continuing operations $ 31,521 $ 32,461
Adjustments to reconcile income to net cash provided by operating activities:        
Minority interest   4,004   2,816
Depreciation and amortization   9,899   12,730
Other adjustments   3,197   4,075
Changes in operating assets and liabilities:        
(Increase) decrease in inventories   (25,457)   6,859
Increase in trade accounts receivable   (5,890)   (15,481)
Increase in advances paid   (11,990)   (11,079)
Increase in taxes receivable   (4,121)   (16,339)
(Increase) decrease in other current assets   (1,927)   1,594
Increase (decrease) in trade accounts payable   5,645   (2,529)
Increase in advances received   1,120   2,601
Increase (decrease) in taxes payable   2,459   (640)
Increase (decrease) in accrued liabilities   947   40
Increase in other current payables   1,381   1,264
Decrease in other long-term payables   (917)   -

Net cash provided by operating activities associated with

continuing operations

 

9,871

 

,871

18,372

         

Net cash used in operating activities associated withNet cash used in operating activities associated with

discontinued operations

  (12,468)   -
         
Total net cash provided by (used in) operating activities $ (2,597) $ 18,372

WIMM-BILL-DANN FOODS

CONSOLIDATED AND COMBINED CASH FLOW STATEMENTS

FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2001

AND SEPTEMBER 30, 2002 (UNAUDITED) (CONTINUED)

(Amounts in thousands of U.S. dollars)

    Nine months ended September 30, 2001   Nine months ended September 30, 2002
        (unaudited)
         
CASH FLOWS FROM INVESTING ACTIVITIES:        
Cash paid for acquisitions of subsidiaries $ (8,855) $ (26,610)
Purchase of property, plant and equipment   (22,341)   (48,110)
Cash paid for net investments in direct financing leases   (855)   (1,493)
Cash paid for acquisitions of investments   -   (485)
Proceeds from disposal of investments   137   -
Cash paid for other long-term assets   (351)   (8,933)

Net cash used in investing activities associated with continuing

operations

  (32,265)   (85,631)
         

Net cash used in investing activities associated with

discontinued operations

  (352)   -
         
Total cash used in investing activities   (32,617)   (85,631)
         
CASH FLOWS FROM FINANCING ACTIVITIES:        
Proceeds from issuance of capital stock, net of direct expenses………….   -   162,498
Government grants received   279   -
Repayment of obligations under capital leases   (423)   (95)
Increase (decrease) in short-term loans   23,240   (37,690)
Proceeds from long-term loans   3,886   2,453
Repayment of long-term payables   -   (1,109)
Proceeds from notes payable   -   609
Repayment of long-term debt   (2,057)   (9,581)

Net cash provided by financing activities associated with

continuing operations

  24,925   117,085
         

Net cash used in financing activities associated with

discontinued operations

  (4,454)   -
         
Total cash provided by financing activities   20,471   117,085
         
Total cash provided by operating, investing and financing activities associated with continuing operations   2,531   49,826
Impact of exchange rate differences on cash and cash equivalents associated with continuing operations   (165)   (592)
Netincrease in cash and cash equivalents associated with continuing operations: $ 2,366 $ 49,234
         
Total cash used in operating, investing and financing activities associated with discontinued operations $ (17,274) $ -
Impact of exchange rate differences on cash and cash equivalents associated with discontinued operations   (212)   -
Net decrease in cash and cash equivalents associated with discontinued operations:   (17,486)   -
         
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS:   (15,120)   49,234
         
CASH AND CASH EQUIVALENTS, at beginning of period   22,987   6,919
CASH AND CASH EQUIVALENTS, at end of period $ 7,867 $ 56,153
         

CONFERENCE CALL DETAILS

A conference call to discuss the results will be held at 09.00 New York time / 14.00 London time / 17.00 Moscow time, on Wednesday, December 4, 2002.The UK dial-in number is: +44 20 8240 8242 and US dial-in number is +1 303 713 7929 participants should quote ‘Wimm-Bill-Dann’.Please dial in 5 minutes prior to the start of the conference call to allow time for registration.A recording of the conference call will be available for one week, commencing one hour after the live call has finished, on +44 20 8288 4459 (UK) and, +1 703 736 7336.Access code for both calls:709712.

Wimm-Bill-Dann Foods OJSC
16 Yauzsky Boulevard, Moscow, Russia
Phone: +7 095 733-97-26/9727
Fax: +7 095 733-97-25
web: http://www.wbd.com
E-mail: kagan@wbd.ru

Some of the information in this press release may contain projections or other forward-looking statements regarding future events or the future financial performance of Wimm-Bill-Dann, as defined in the safe harbor provisions of the U.S. Private Securities Litigation Reform Act of 1995. We wish to caution you that these statements are only predictions and that actual events or results may differ materially. We do not intend to update these statements to conform them to actual results. We refer you to the documents Wimm-Bill-Dann files from time to time with the U.S. Securities and Exchange Commission, including our Form F-1. These documents contain and identify important factors, including those contained in the section captioned “Risk Factors” in our Form F-1, that could cause the actual results to differ materially from those contained in our projections or forward-looking statements, including, among others, potential fluctuations in quarterly results, our competitive environment, acquisition strategy, risks associated with operating in Russia, volatility of stock price, financial risk management, and future growth subject to risks.
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