NZME Limited/Announcement
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NZME Half Year Results to 30 June 2020

Half Year Results24 August 2020NZMCommunication Services

Results announcement
(for Equity Security issuer/Equity and Debt Security issuer)





Results for announcement to the market

Name of issuer NZME

Reporting Period 6 months to 30 June 2020

Previous Reporting Period 6 months to 30 June 2019

Currency NZD

Amount (NZ$000s) Percentage change

Revenue from continuing

operations

$159,301 (12%)

Total Revenue $159,301 (12%)

Net profit/(loss) from

continuing operations

$3,011 217%

Total net profit/(loss) $3,011 217%

Interim/Final Dividend

Amount per Quoted Equity

Security

None

Imputed amount per Quoted

Equity Security

Not applicable

Record Date Not applicable

Dividend Payment Date Not applicable

Current period Prior comparable period

Net tangible assets per

Quoted Equity Security

$(0.17) $(0.24)

A brief explanation of any of

the figures above necessary

to enable the figures to be

understood

Refer to attached NZX results announcement commentary, the

2020 Interim Report and the 2020 Half Year Results

Presentation for full commentary on the results.

Authority for this announcement

Name of person


authorised

to make this announcement

Michael Boggs, CEO

Contact person for this

announcement

David Mackrell, Chief Financial Officer

Contact phone number 021 311 911

Contact email address david.mackrell@nzme.co.nz

Date of release through MAP


25/08/2020


Unaudited financial statements accompany this announcement.

---

1



NZX/ASX RELEASE


25 August 2020


NZME LIMITED 2020 HALF YEAR FINANCIAL RESULTS

Strong performance as NZME quickly navigates Covid-19 impacts

2020 Half Year Results Highlights:

• NZME reports 5% growth in 2020 Half Year Operating Earnings before Interest, Tax

Depreciation and Amortisation (“EBITDA”)

1

to $28.9 million.

• 2020 Half Year Statutory Net Profit After Tax (“NPAT”) of $3.0 million, compared to

Statutory NPAT of $0.9 million in H1 2019.

• 2020 Half Year Operating NPAT

1

of $6.8 million and Operating Earnings per Share

(“EPS”)

1

of 3.5 cents, an increase of 1.4 cents per share compared to the previous

corresponding period

2

.

• NZME deemed an Essential Service during New Zealand’s Covid-19 lockdown; keeping

Kiwis in the know.

• Significant audience maintained at 3.2 million

3

representing 80% of the New Zealand

population and over 2.4 million digital users per month

3

.

• More than 82,000 NZ Herald Premium digital subscribers, including more than 43,000

paid digital subscribers, generating revenue of $2.4 million in H1 2020.

• OneRoof now has more residential for-sale listings in Auckland than any other digital

real estate site and holds more than 83% of listings in New Zealand

4

, contributing

$1.4 million of digital classifieds revenue in H1 2020.

• Growth in revenue market share achieved across all key channels in H1 2020; to

39.7% in radio advertising

5

, 46.8% in print advertising

6

and 24.3% in digital display

7

.

• Radio revenue in growth year-on-year prior to the impact of Covid-19.

• Cost initiatives and reduced volumes delivered a significant decrease in Operating

expenses

1

of 16% year-on-year.

• Operating results

1

include the government wage subsidy of $8.6 million as other

revenue.

• Net Debt reduced by $19.5 million to $55.2 million and leverage ratio reduced to 1.0

times Operating EBITDA

1

.



1

Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like-

for-like comparison between 2019 and 2020 half years. Please refer to pages 31-32 of the 2020 Half Year Results

Presentation for a detailed reconciliation. Operating and statutory results include $8.6 million of Covid-19 government

wage subsidy received in H1 2020.

2

Previous corresponding period refers to the 6 months ended 30 June 2019.

3

Nielsen CMI Fused Q2 19 – Q1 20, June, People 10+. Digital: May 2020 AP10+.

4

OneRoof’s listings as a percentage of residential for-sale real estate listings on trademe.co.nz.

5

PwC Radio advertising market benchmark report, 6 months to 30 June 2020 vs 6 months to 30 June 2019.

6

PwC NPA quarterly performance comp. report, June 2020, 6 months to 30 June 2020 vs 6 months to 30 June 2019.

7

IAB digital advertising revenue – General Display, IAB NZ Digital advertising revenue report, Q2 2020.



2




Financial summary

$million

H1 2020 H1 2019 % Change

Segment revenue 147.3 178.3 (17%)

Other revenue 10.5 2.8 277%

Operating Revenue

8

157.8 181.1 (13%)

Operating expenses

8

(128.9) (153.5) (16%)

Operating EBITDA

8

28.9 27.6 5%

Operating NPAT

8

6.8 4.1 66%

Statutory Net Profit After Tax 3.0 0.9 217%

Operating EBITDA

8

excluding

IFRS 16

21.8 19.4 13%


2020 HALF YEAR FINANCIAL SUMMARY

NZME Limited (NZME) is pleased to announce its financial results for the half year ended 30

June 2020 (H1 2020) after withstanding and rebounding from the impacts of the Covid-19

pandemic.


NZME was deemed an essential service during New Zealand’s Covid-19 lockdown, highlighting

the reliance on the business by the government to communicate critical content, and by NZME’s

audience to keep them in the know during these times of unprecedented crisis.


However, NZME’s key revenue streams were significantly impacted, with NZME’s total

advertising revenue down 47% in April and 39% in May, before recovering to 23% in June.

Print circulation revenues were down 5% for the half year-on-year largely due to a 35%

decrease in retail sales in the second quarter, partially offset by the first increase in print

subscriber volumes from Q1 to Q2 since 2017 as demand for access to quality news at home

increased. NZ Herald Premium digital subscriptions simultaneously grew, with more than

82,000 now accessing this content.


NZME reported total Operating Revenue

8

of $157.8 million, down 13% on the comparable

period. Segment revenue of $147.3 million was down 17% on the comparable period largely

due to the impacts of Covid-19. Other Revenue of $10.5 million in H1 2020 includes an $8.6

million wage subsidy received from the government.


NZME continued to make positive progress against each of its three strategic priorities in H1

2020. NZME’s ability to lead the future of news and journalism was highlighted during this

testing period. Of the 82,000 now accessing NZ Herald Premium content, more than 43,000

are paid digital subscribers, up from 25,000 in February 2020, with the remaining 39,000

accessing this content as part of their print bundle. This digital subscriber base delivered $2.4

million of revenue in H1 2020. Growth has been supported by an upgrade to the NZ Herald



8

Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like-

for-like comparison between 2019 and 2020 half years. Please refer to pages 31-32 of the 2020 Half Year Results

Presentation for a detailed reconciliation. Operating and statutory results include $8.6 million of Covid-19 government

wage subsidy received in H1 2020.



3




App, providing enhanced personalisation, allowing offline reading and enabling in-App

purchases of subscriptions.


NZME continued to deliver on its second strategic objective, with growth in radio revenue

continuing until Covid-19 impacted at the end of the first quarter. In June, enhancements were

made in radio brand optimisation, talent and content to support future growth in music listener

market share. In terms of leading digital audio, iHeartRadio achieved 39% revenue growth in

H1 2020, supported by strong growth in registered users and listening hours

9

.


OneRoof continues to focus on being New Zealand’s leading real estate listing platform, now

having more residential for-sale listings in Auckland than any other digital real estate site, and

more than 83% of New Zealand’s listings

10

. OneRoof generated $1.4 million of revenue in H1

2020 despite a 29% decrease in property sales volumes in New Zealand due to Covid-19

11

.


In response to Covid-19, the business prioritised the implementation of appropriate measures

to protect the health and safety of its people including access to support services and regular

communications.


Combined with the ongoing focus on cost efficiencies, NZME implemented a number of cost

initiatives in H1 2020 to mitigate the impact of Covid-19 on the business. These included the

temporary suspension of some newspaper inserted magazines and community newspapers,

the closure of Radio Sport and a wide scale workforce restructuring. Directors’ fees and

employee salaries were also reduced temporarily by 15-20% on a voluntary basis.


These initiatives led to a 16% reduction in Operating expenses

12

for the half year-on-year.


Operating EBITDA

12

grew 5% to $28.9 million in H1 2020 supported by cost reduction initiatives

and success against all three strategic priorities.


Operating NPAT

12

was $6.8 million and Operating EPS

12

was 3.5 cents in H1 2020, an increase

of 1.4 cents per share due to higher Operating EBITDA

12

and a comparably lower depreciation

charge in the period.


Statutory NPAT was $3.0 million, compared to $0.9 million in H1 2019.


Capital expenditure was lower in H1 2020 at $3.3 million, a decrease from $4.5 million in the

comparable period. Capital expenditure is expected to be significantly lower for the full year

comparably.


Net debt was $55.2 million for 30 June 2020, a significant $19.5 million reduction from $74.7

million as at 31 December 2019. Net debt to Operating EBITDA

12

decreased to 1.0 times for

the half, demonstrating significant progress on capital management objectives.




9

iHeartMedia, Adobe Analytics, June 2020.

10

OneRoof’s listings as a percentage of residential for-sale real estate listings on trademe.co.nz.

11

OneRoof / Valocity

12

Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like-

for-like comparison between 2019 and 2020 half years. Please refer to pages 31-32 of the 2020 Half Year Results

Presentation for a detailed reconciliation. Operating and statutory results include $8.6 million of Covid-19 government

wage subsidy received in H1 2020.



4




AUDIENCE AND ENGAGEMENT

NZME’s combined radio, print and digital audience of more than 3.2 million New Zealanders

represents 80% of the New Zealand population

13

. NZME’s significant radio audience has been

maintained with 2.0 million

14

weekly listeners. Talk radio major market share grew 0.8% year-

on-year


to 14.8% due to the continued success of Newstalk ZB

14

.


Music radio major market share was down 0.9% to 25.0% in the same period

15

however several

brand optimisation, talent and content changes have since been introduced to support future

growth in music listener market share. iHeartRadio achieved significant improvement in

engagement with 4.9 million average monthly listening hours in H1 2020, an increase of 34%

year-on-year

16

.


NZME print readership continues to be strong with 1.2 million weekly print readers and a NZ

Herald weekly brand audience of 1.6 million people

13

. NZME’s digital platforms now reach 2.4

million digital users per month

13

, a testament to NZME’s brand strength and quality of content.


OneRoof has grown to be a prominent national brand, now with a monthly unique web audience

of 300,000

17

, with less than a quarter now referred from the NZ Herald site

18

. OneRoof now

has more residential for-sale listings in Auckland than any other digital real estate site and has

grown to more than 83% of New Zealand listings

19

.


New Zealand’s reliance on NZME to be a trusted source of news was significantly highlighted

during the Covid-19 lockdown. During Alert Level 4, 50% of New Zealanders relied on the daily

paper for news, up from 43% on average

20

. Digital audiences reached an all-time peak, with

2.8 million digital users of NZME’s platforms in the month of April

21

.



CHANNEL PERFORMANCE


$ million H1 2020 H1 2019 % Change

Radio 43.7 53.5 (18%)

Print 75.3 96.6 (22%)

Digital 28.3 28.2 0%

Total Segment Revenue 147.3 178.3 (17%)









13

Nielsen CMI Fused Q2 19 – Q1 20, June, People 15+. Digital: April, May 2020, AP 10+.

14

GfK Radio Audience Measurement, Commercial Talk Radio Stations, Market Share, S1 2020, People 10+.

15

GfK Radio Audience Measurement, Commercial Music Radio Stations, Market Share, S1 2020, People 25-54 y/o.

16

AdsWizz and StreamGuys, June 2020.

17

Nielsen Online Ratings, June 2020.

18

Google Analytics (July 2020).

19

OneRoof’s listings as a percentage of active residential for-sale real estate listings on trademe.co.nz.

20

Nielsen CMI Q2 2019 – Q1 2020 compared to Q2 2020 dip (26 Apr – 17 Apr)

21

Nielsen CMI Fused Q2 19 – Q1 20, April, People 10+.



5




Radio Performance


$million H1 2020 H1 2019 % Change

Total Radio revenue 43.7 53.5 (18%)

Direct radio costs (14.6) (17.7) (17%)

Radio contribution 29.1 35.8 (19%)


Growth in NZME’s radio revenue continued up until Covid-19 began to impact revenues. Radio

revenue for the first half was $43.7 million, down 18% year-on-year. NZME achieved growth

in radio revenue market share to 39.7% in H1 2020

21

, up from 39.3% in the comparable period

as the total radio advertising revenue market declined 19.5%

22

year-on-year.


iHeartRadio grew its registered users by 12% year-on-year to 1,021,000 registered users

23

and

average monthly listening hours grew 34% year-on-year to 4.9 million hours

24

. iHeartRadio

continues to achieve growth in revenue from advertising and podcasts, increasing 39% year-

on-year and contributing 2% of total radio revenue.


Direct radio costs include radio licence fees, transmission costs, iHeartRadio licence fees, radio

talent costs and agency commission specifically related to radio products. Direct costs exclude

integrated head office, content generation and sales costs. Direct radio costs decreased 17%

in H1 2020 to $14.6 million. Radio contribution was $29.1 million, a decrease of 19% from

$35.8 million in H1 2019.


Print Performance


$million H1 2020 H1 2019 % Change

Print advertising revenue 35.3 51.1 (31%)

Circulation revenue 36.5 38.5 (5%)

Other print revenue 3.6 7.0 (49%)

Total Print revenue 75.3 96.6 (22%)

Direct print costs (25.8) (33.5) (23%)

Print contribution 49.6 63.1 (21%)


Print revenue, including print advertising and circulation revenue, was $75.3 million in H1 2020

representing a decline of 22% from H1 2019. Print advertising revenue of $35.3 million

decreased 31%, largely due to Covid-19 impacts. However, NZME achieved market share

growth to 46.8% as the total print advertising market experienced slightly greater decline

25

.


Print circulation revenue declined 5% to $36.5 million due to an 8% decrease in volume

partially offset by a 3% increase in yield. Retail subscriber volumes were particularly impacted

by Covid-19 lockdown, decreasing 25% year-on-year in H1 2020. Due to an increase in demand



22

PwC Radio advertising market benchmark report, 6 months to 30 June 2020 vs 6 months to 30 June 2019.

23

iHeartMedia, Adobe Analytics, June 2020.

24

AdsWizz and StreamGuys, June 2020.

25

PwC NPA quarterly performance comp. report, June 2020, 6 months to 30 June 2020 vs 6 months to 30 June 2019.



6




for quality news from home, subscriber volumes increased from Q1 to Q2 for the first time

since 2017, down 4% for the half overall.


Other print revenue, relating to printing and distribution services provided to external parties,

decreased 49% or $3.4 million to $3.6 million, primarily due to Stuff removing several

publications previously printed by NZME. Combined with reduced volumes, the annual impact

on third-party print revenue is expected to be approximately $5.0 million, however this will be

substantially offset by print expense reductions.


Direct print costs include printing and distribution costs, occupancy costs at the Ellerslie print

plant and agency commission specifically related to print products. Direct print costs declined

23% in H1 2020 to $25.8 million, largely reflecting the temporary suspension of some

newspaper inserted magazines and community newspapers due to Covid-19. Print contribution

declined 21% to $49.6 million in H1 2020.


Digital Performance


$million H1 2020 H1 2019 % Change

Advertising revenue 20.2 22.0 (8%)

Subscription revenue 2.4 0.2 -

Classified revenue 1.7 1.4 16%

GrabOne revenue 4.0 4.6 (12%)

Total Digital revenue 28.3 28.2 0%

Direct digital costs

26

(9.3) (9.0) 3%

Digital contribution 19.0 19.2 (1%)


NZME digital revenue held flat for H1 2020 at $28.3 million after achieving growth of 7% in the

first quarter as growth in digital subscriptions and classifieds revenue offset the impacts of

Covid-19 on advertising revenue.


Digital advertising was impacted by a decline in the total digital agency advertising market of

15.4% in H1 2020

27

. However, NZME achieved growth in total digital display market share to

24.3% compared to 22.8% in H1 2019

28

, as advertisers increasingly turned to NZME to connect

with their target audiences.


The decline in digital advertising revenue was offset by $2.4 million of new digital subscription

revenue from the NZ Herald Premium digital subscription base. Subscriber numbers continue

to grow after the launch in April 2019, now with more than 43,000 paid digital subscribers and

more than 82,000 in total including activated print subscriptions. The upgrade of the NZ Herald

App to enhance personalisation, allow offline reading and in-App purchasing of Premium digital

subscription access has helped to drive this significant growth.




26

H1 2019 previously reported direct digital costs include reclassifications.

27

Standard Media Index (SMI) NZ Data Release, June 2020.

28

IAB digital advertising revenue – General Display, IAB NZ Digital advertising revenue report, Q2 2020.



7




OneRoof continues to grow in listings, audience and revenue. The platform now has 83% of

New Zealand’s residential for-sale real estate listings

29

. OneRoof generated $1.4 million of

revenue in H1 2020 of which approximately 75% now relates to listings upgrades.


GrabOne revenue decreased 12% in H1 2020 to $4.0 million. However, the platform has quickly

recovered from the impacts of Covid-19 and is now delivering year-on-year growth.


Direct digital costs include fulfilment costs, production costs, merchant fees related to GrabOne,

and agency commission related to digital products. Direct digital costs, including digital

classified costs, increased 3% in 2020 to $9.3 million due to growth in certain revenue streams.

Digital contribution declined 1% to $19.0 million.


FINANCE AND CORPORATE

Costs


On 14 April 2020, NZME provided a market update on initiatives swiftly implemented to mitigate

the impacts of Covid-19 on the business. These included several cost saving initiatives including

the temporary suspension of some newspaper inserted magazines and community newspapers,

the closure of Radio Sport, a wide scale workforce restructuring, temporary voluntary salary

reductions for employees and a reduction in overall discretionary spend.


Combined with the ongoing focus on cost containment, these initiatives resulted in a 16%

decrease in Operating expenses

30

to $128.9 million in H1 2020. The majority of the savings

were in people and contributors, down $8.2 million or 11%, and print and distribution, down

$7.1 million or 24%.


Costs were down $24.6 million for the first half, with approximately $7.0 million relating to

permanent cost reductions and the balance relating to variable or short-term savings. The

annualised permanent reduction in cost base is expected to be $20.0 million per annum.


Exceptional items were $7.2 million in H1 2020 including redundancy costs of $7.0 million

relating to workforce restructuring and one-off project costs and other exceptional items of

$0.2 million.


Cash flow and capital management


NZME is pleased to report strong cash flows and progress in capital management objectives of

reducing debt and gearing while maintaining investment in growth opportunities.


Cash inflow from operations was $27.7 million in H1 2020, compared to $18.3 million in H1

2019. This increase was due to strong Operating EBITDA

28

and a reduction in both working

capital and capital expenditure.


Tax paid was lower in H1 2020 at $1.2 million, compared to $2.0 million in H1 2019.



29

OneRoof’s listings as a percentage of residential for-sale listings on trademe.co.nz.

30

Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like-

for-like comparison between 2019 and 2020 half years. Please refer to pages 31-32 of the 2020 Half Year Results

Presentation for a detailed reconciliation. Operating and statutory results include $8.6 million of Covid-19 government

wage subsidy received in H1 2020.



8




Capital expenditure was contained at $3.3 million in H1 2020 and is expected to be

approximately $7.0 million for FY 2020.


Lease liability principal repayments reduced to $4.8 million in H1 2020 compared to $5.7 million

in the comparable period due to transmission cost relief received from the government and

rent concessions.


Net debt reduced by $19.5 million in 6 months to $55.2 million as at 30 June 2020, including

$80.5 million of drawn borrowings (December 2019: $89.5 million) and $25.0 million of cash

and cash equivalents (December 2019: $14.4 million). The ratio of net debt to rolling 12-month

Operating EBITDA

31

was 1.0 times at 30 June 2020, a reduction from 1.5 times as at 31

December 2019.


In June 2020 an extension of debt facilities, due to expire in January 2022, to 1 July 2023 was

agreed and includes additional covenant headroom over the term of the facility. The terms of

these facilities limit dividend payments until after 30 June 2021.


OUTLOOK


NZME has seen a stronger than anticipated recovery from Covid-19. However, the business

remains cautious regarding the future economic environment.


NZME’s total advertising revenue is expected to be down 16% year-on-year in Q3 2020. Cost

containment remains a focus.


Based on current expectations of recovery, NZME expects to deliver a FY 2020 Operating

EBITDA of $60 - $63 million, inclusive of IFRS 16.


Based on continued improvement in economic conditions, Covid-19 recovery, improved

revenue trends and permanent cost reductions, NZME would expect profit growth in 2021.


Based on this outlook and NZME’s capital requirements, the Board expects to be able to

consider a dividend payment when facility terms permit, which is after 30 June 2021.


NZME looks forward to providing investors with further updates on strategic priorities at an

Investor Day in Q4.



The full set of 2020 Half Year Results materials can be found at:

www.nzx.com/markets/NZSX/securities/NZM/announcements


ENDS






31

Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a

like-for-like comparison between 2019 and 2020 half years. Please refer to pages 31-32 of the 2020 Half Year Results

Presentation for a detailed reconciliation. Operating and statutory results include $8.6 million of Covid-19 government

wage subsidy received in H1 2020.



9




Briefing Audio:


NZME will host a webcast for investors and analysts, hosted by Michael Boggs (Chief Executive

Officer) and David Mackrell (Chief Financial Officer) commencing at 10.00am NZT today,

Tuesday 25 August 2020 to discuss the 2020 Half Year Results.


Please CLICK HERE to register for and access the webcast.


Once registered, you will be able to join the webcast either online or by telephone. Please note

only participants online will be able to ask questions. If your computer does not have a

microphone, you can use the Zoom app on your smart phone or join the audio with a phone

call. Enter the webcast online, then choose "Join by Phone" when prompted about audio and

enter the supplied Webinar ID when dialing.


A recording of the webcast will be available on NZME’s website one hour after the call at:

https://www.nzme.co.nz/investor-relations/webcasts/


Investor enquiries:


David Mackrell

Chief Financial Officer

T: +64 21 311 911

Email: david.mackrell@nzme.co.nz

Media enquiries:


Cliff Joiner

GM Communications

T: +64 21 270 9995

Email: cliff.joiner@nzme.co.nz

---

2020 Half Year Results
Six months to 30 June 2020

25 August 2020

KEEPING

KIWIS IN

THE KNOW.

AGENDA
Results Summary 3

Covid-19 Impact 4

Market Dynamics 7

Channel Performance 10

2020 Half Year Financial Results 16

Strategic Priorities 23

Outlook 27

Q&A 28

Supplementary Information 29

2

RESULTS
SUMMARY.

For the half year ending 30 June 2020

•NZME reports strong performance, quickly

navigating the impacts of Covid-19.

•Positive momentum in our key strategic priorities:

•Growth of NZ Herald Premium with 82,000

subscribers - more than 43,000 paid digital

subscribers. Combined Print and Digital

circulation revenues grew year-on-year.

•Continued growth in Radio Revenue market

share and iHeartRadio listening.

•OneRoof continues to grow; now #1 in

Auckland for residential for-sale real estate

listings and hosting more than 83% of

New Zealand’s listings

2

•Operating EBITDA

1

$28.9 million, up 5%.

•Operating result includes wage subsidy

of $8.6 million other revenue.

•16% reduction in Operating cost base.

•Net debt reduced by $19.5 million to $55.2 million.

•Statutory Net Profit After Tax $3.0 million, up from

$0.9m in H1 2019.

1. Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a

like-for-like comparison between 2019 and 2020 interim financial years. Please refer to pages 31-32 of this results

presentation for a detailed reconciliation. Operating and statutory results include $8.6 million of Covid-19 government

wage subsidy received in H1 2020.

2. OneRoof’s listings as a percentage of residential for-sale real estate listings on trademe.co.nz.

$157.8m

Operating Revenue

1

H1 2019 $181.1m 13%

$28.9m

Operating EBITDA

1

H1 2019 $27.6m 5%

H1 2019 $4.1m 66%

$6.8m

Operating NPAT

1

H1 2019 $0.9m 217%

$3.0m

Statutory NPAT

H1 2019 2.1cps 65%

3.5cps

Operating EPS

1

Reduced by $19.5m

$55.2m

Net Debt

3

COVID-19 IMPACT.
The majority of NZME’s operations are deemed an Essential Service.

However, key revenue streams were significantly impacted in the first half:

1. Advertising Revenue:

2. Circulation Revenue down 5% with retail newspaper sales down 35%

year-on-year in Q2, however print subscriber volume grew from Q1 to Q2

2020 for the first time since 2017.

KEY TIMELINE*

28 February: NZ’s first Covid-19 case

19 March: Borders closed

23 March: Alert Level 3 ‘Restrict’

25 March: Alert Level 4 ‘Lockdown’

28 April: Alert Level 3 ‘Restrict’

14 May: Alert Level 2 ‘Reduce’

8 June: Alert Level 1 ‘Prepare’

12 August: Alert Level 3 in Auckland,

Alert Level 2 rest of NZ

NZME Total Advertising Revenue Growth YoY

0%

-10%

-20%

-30%

-40%

-50%

Jan 20

-2%

Feb 20

-3%

Mar 20

-9%

Apr 20

-47%

May 20

-39%

Jun 20

-23%

* Information on the NZ government’s Covid-19 Alert Levels and their implications can be found at covid19.govt.nz.

4

1. Prioritised implementation of appropriate measures to protect the health
and safety of our people, including access to support services and regular

communications.

2. Took swift action to mitigate impacts on profitability and cash flow,

contributing to a $24.6 million reduction in Operating expenses:

• Temporarily suspended products including a number of newspaper inserted

magazines and community newspapers.

• Ceased broadcasting of Radio Sport.

• Implemented wide scale workforce restructuring, resulting in reduction

of more than 200 positions, representing 15% of the workforce.

• Directors’ fees and employee salaries reduced temporarily by 15-20%

on a voluntary basis.

• Accelerated annual leave utilisation.

• Negotiated temporary reductions in key contracts and property leases.

• Reduced overall discretionary spend.

• Significantly reduced capital expenditure for the remainder of 2020.

ACTIONS TO MITIGATE THE

IMPACTS OF COVID-19.

5

NZME applied for available government assistance:
• Received the 12 week government wage subsidy

($8.6 million net).

• Received transmission cost relief for 6 months

from May to October 2020 ($1.7 million)

- not included in Operating earnings.

• Will receive a cash advance in H2 2020

as prepayment of 12 months of government

advertising.

COVID-19 GOVERNMENT RESPONSE.

6

MARKET
DYNAMICS.

7

AGENCY YoY
ADVERTISING

MARKET TRENDS.

NEW ZEALAND

BUSINESS

CONFIDENCE.

(7.2)

Jan 2019

(4.2)

(6.2)

Mar 2019

(6.0)

2.2

7.3

Jun 2019

3.5

4.8

(2.4)

(0.9)

2.0

2.4

(37.9)

(37.8)

25%

15%

5%

-5%

-15%

-25%

-35%

-45%

0%

15.0

Sep 2019

(1.5)

Dec 2019

1.1

Mar 2020

(32.7)

Jun 2020

0%

-10%

-20%

-30%

-40%

-50%

-60%

-70%

-80%

Jan 2019

(30.9)

Mar 2019

(38)

(32)

Jun 2019

(38.1)

(44.3)

(42.4)

(26.4)

Dec 2019

(13.2)

(37.5)

(52.3)

Sep 2019

(53.5)

(19.4)

(41.8)

(34.4)

Jun/Jul 2020

(29.8)

(63.5)

Mar 2020

(66.6)

•Agency advertising market up 2.1% in Q1, prior to demand being

affected by Covid-19, before falling 18.3% in the full six months

to June 2020

1

, with pressure across all channels:

•Radio agency advertising up 7.7% in Q1, then down 11.0%

for the half year-on-year;

•Newspaper agency advertising up 7.4% in Q1, then down

14.2% for the half year-on-year; and

•Digital agency advertising down 2.1% in Q1, then down

15.4% for the half year-on-year.

• The ANZ Business Confidence Index

2

for New Zealand shows

initial signs of recovery in July 2020 after the impacts of Covid-19

earlier in the year. The July confidence score of -29.8% is an

improvement on the 2019 average of -34.1% after progressively

improving since April 2020.

2. Net Index (% expecting improvement minus

% expecting deterioration)

1. Standard Media Index (SMI) NZ Data Release, June 2020

Net Index (% expecting improvement minus %

expecting deterioration)

Year-on-year monthly agency revenue growth %

8

NZME PERFORMANCE
COMPARED TO THE MARKET.

NZME has outperformed the market in all four key pillars.

Radio advertising (YoY growth)

NZME radio advertising revenue(18.2%)

Market movement – Radio revenue

3

(19.5%)

NZME radio revenue market share

3

39.7%

Digital advertising (YoY growth)

NZME digital advertising revenue(8.4%)

Market movement – General Display

revenue

4

(10.4%)

NZME general display market

share

4

24.3%

Print advertising (YoY growth)

NZME print advertising revenue(30.9%)

Market movement – Print revenue

1

(31.4%)

NZME print revenue market share

1

46.8%

Print circulation (YoY growth)

NZME circulation revenue(5.3%)

NZME movement – print readership

2

(2.0%)

Market movement – print readership

2

(4.7%)

NZME print readership market share

2

51.1%

1. PwC NPA quarterly performance comparison report, June 2020, 6 months to 30 June 2020 vs 6 months to 30 June 2019.

2. Nielsen CMI Fused Q2 19 – Q1 20, People 15+.We are unable to provide a market comparable for circulation growth at this time

due to ABC suspending all audits until March 2021 due to Covid-19.

3. PwC Radio advertising market benchmark report, 6 months to 30 June 2020 vs 6 months to 30 June 2019.

4. IAB digital advertising revenue – General Display, IAB NZ Digital advertising revenue report, Q2 2020.

PRINT

CIRCULATION

$36.5m

25%

TOTAL RADIO

$43.7m

30%

PRINT

ADVERTISING

$35.3m

24%

TOTAL DIGITAL

$28.3m

19%

PRINT OTHER

$3.6m

2%

H1 2020 Total Segment Revenue $147.3m

9

CHANNEL
PERFORMANCE.

10

RADIO.
For the half year

ended 30 June 2020

$ millionH1 2020H1 2019% Change

Radio revenue43.753.5 (18%)

Direct radio expenses(14.6)(17.7)(17%)

Radio contribution29.1 35.8 (19%)

•Radio revenue commenced the year in growth prior to the impact of Covid-19.

•Radio revenue market share grew year-on-year to 39.7% in H1 2020, up from 39.3%

for the comparable period

1

.

•iHeartRadio revenue grew 39% in H1 2020 to $0.9 million, supported by significant

growth in users and engagement in music and podcasts

2

.

•Initiatives implemented in March 2020 to mitigate the impact of Covid-19 included

the closure of Radio Sport.

•Significant audience maintained with 2.0 million weekly radio listeners

3

.

1. PwC Radio advertising market benchmark report, June 2020.

2. iHeartMedia, Adobe Analytics, June 2020.

3. GfK Radio Audience Measurement, Commercial Stations,

NZME and Partners, Cumulative Audience, S1 2020, AP10+.

11

RADIO LISTENERS
& MARKET SHARE.

2,100

2,000

1,900

1,800

1,700

1,600

1,500

S1 / 2018S2 / 2018S3 / 2018S4 / 2018S1 / 2019S2 / 2019S3 / 2019S4 / 2019S1 / 2020

15

14

13

12

11

10

9

8

7

6

5

S1 / 2018S2 / 2018S3 / 2018S4 / 2018S1 / 2019S2 / 2019S3 / 2019S4 / 2019S1 / 2020

30

25

20

15

10

5

S1 / 2018S2 / 2018S3 / 2018S4 / 2018S1 / 2019S2 / 2019S3 / 2019S4 / 2019S1 / 2020

1. GfK Radio Audience Measurement, Commercial Stations, NZME and Partners, Cumulative Audience, S1 2020. AP10+

2. GfK Radio Audience Measurement, Commercial Talk Stations, NZME, Market Share, S1 2020, AP10+.

3. GfK Radio Audience Measurement, Commercial Music Stations, NZME, Market Share, S1 2020, People 25 54 y/o.

NZME Radio weekly listeners

– Total including partners

1

Weekly Listeners (000’s)

NZME Talk Radio –

Major Markets All 10+ Share

2

Market Share (%)

NZME Music Radio –

Major Markets 25-54 Share

3

Market Share (%)

12

PRINT.
For the half year

ended 30 June 2020

$ millionH1 2020H1 2019% Change

Print advertising revenue35.3 51.1 (31%)

Circulation revenue 36.5 38.5 (5%)

Other print revenue3.67.0 (49%)

Print revenue75.396.6(22%)

Direct print expenses(25.8)(33.5)(23%)

Print contribution49.663.1 (21%)

•Print advertising market share maintained year-on-year at 46.8% for the 6 months

to June 2020

1

.

•Print circulation revenue was down 5% due to a volume decrease of 8% (subscriber

-4%, retail -25%), partially offset by a 3% increase in yield in H1 2020. First subscriber

volume lift from Q1 to Q2 20 since 2017 (79% of total volume, 75% of circulation

revenue).

•In 2019 Stuff removed a number of publications previously printed by NZME which

continues to impact other print revenue in H1 2020. Combined with reduced volumes,

we expect an annual impact on third-party print revenue of approximately $5 million,

however this will be substantially offset by a reduction in print expenses.

•Initiatives implemented in March 2020 to mitigate the impact of Covid-19 included

the temporary suspension of some newspaper inserted magazines and community

newspapers.

•Readership continues to be strong with a NZ Herald brand audience of 1.6 million

and 1.2 million weekly readers of NZME print publications

2

.

1. PwC NPA quarterly performance comparison report, June 2020.

2. Nielsen CMI Fused Q2 19 – Q1 20, June 2020, People 15+.

13

PRINT AUDIENCE
& READERSHIP.

500

450

400

350

300

250

200

Q2 16 – Q1 17Q3 16 – Q2 17Q4 16 – Q3 17Q1 17 – Q4 17Q2 17 – Q1 18Q3 17 – Q2 18Q4 17 – Q3 18Q1 18 – Q4 18Q2 18 – Q1 19Q3 18 – Q2 19Q4 18 – Q3 19Q1 19 – Q4 19Q2 19 – Q1 20

NZ Herald Herald on Sunday

1900

1700

1500

1300

1100

900

700

500

Q2 16 – Q1 17Q3 16 – Q2 17Q4 16 – Q3 17Q1 17 – Q4 17Q2 17 – Q1 18Q3 17 – Q2 18Q4 17 – Q3 18Q1 18 – Q4 18Q2 18 – Q1 19Q3 18 – Q2 19Q4 18 – Q3 19Q1 19 – Q4 19 Q2 19 – Q1 20

Weekly Brand Audience Daily Brand Audience

40

38

36

34

32

30

28

26

24

14.0

12.0

10.0

8.0

6.0

4.0

2.0

0.0

1.80

1.70

1.60

1.50

1.40

1.30

1.20

1.10

1.00

Q1 17Q2 17Q3 17Q4 17Q1 18Q2 18Q3 18Q4 18Q1 19Q2 19Q3 19Q4 19Q1 20Q2 20

Subscriber Volume Yield

1. Nielsen CMI Q2 16 – Q1 20, June, AP 15+, average issue readership trend.

2. Nielsen CMI Q2 16 – Q1 20, June, AP 15+.

3. Subscriber volume drives revenue and represents the count of individual paid papers delivered including the NZ Herald,

Herald on Sunday and Regionals. Subscriber yield includes promotional volumes.

NZ Herald (Mon-Sat) and Herald on

Sunday Average Issue Readership

1

NZ Herald Daily and Weekly

Brand Audience

2

Print Subscriber Volume

and Yield

3

Readership (000’s)

Brand Audience (000’s)

Subscriber Volume (millions)

Yield ($)

14

DIGITAL.
For the half year

ended 30 June 2020

•Digital revenue held flat for the half at $28.3 million after growing 7% in Q1, as growth

in digital subscriptions and classifieds revenue offset the impacts of Covid-19 on

advertising revenues.

•Growth in Digital display market share to 24.3% compared to 22.8% in H1 2019

2

.

•Subscription revenue of $2.4 million represents revenue from the NZ Herald Premium

digital subscriber base.

•OneRoof, now #1 in Auckland for residential for-sale real estate listings, contributed

$1.4 million of digital classifieds revenue, of which 73% relates to listings and 18%

sponsorship

3

.

•GrabOne revenue has quickly recovered from the impacts of Covid-19 and is now

delivering year-on-year growth.

•2.4 million digital users per month across NZME’s digital platforms

4

and 1.6 million

monthly unique audience on nzherald.co.nz

5

.

1. H1 2019 direct digital costs include reclassifications.

2. IAB digital advertising revenue General Display, IAB NZ Digital advertising

revenue report, Q2 2020.

3. OneRoof’s listings as a percentage of residential for-sale real estate listings

on trademe.co.nz.

4. Nielsen CMI Fused Q2 19 – Q1 20, May, People 10+.

5. Nielsen Online Ratings, June 2020.

$ millionH1 2020H1 2019% Change

Advertising revenue20.222.0 (8%)

Subscription revenue2.40.2 -

Classified revenue1.71.4 16%

GrabOne revenue4.04.6(12%)

Digital revenue28.3 28.2 0%

Direct digital expenses

1

(9.3)(9.0)3%

Digital contribution19.0 19.2 (1%)

15

2020 HALF YEAR
FINANCIAL RESULTS.

16

OPERATING
RESULTS.

For the half year ended 30 June 2020

$ millionH1 2020H1 2019% Change

Segment Revenue147.3178.3(17%)

Other revenue10.52.8277%

Operating Revenue

1

157.8181.1(13%)

Operating expenses

1

(128.9)(153.5)(16%)

Operating EBITDA

1

28.927.65%

Depreciation and amortisation on owned assets(8.7)(10.6)(18%)

Depreciation on leased assets(6.3)(6.4)(1%)

Net interest expense on loans(1.6)(2.4)(33%)

Interest expense on leases(2.3)(2.5)(5%)

Operating NPBT

1

9.95.676%

Taxation expense(3.1)(1.6)98%

Operating NPAT

1

6.84.166%

Operating Earnings per Share

1

3.52.165%

Operating EBITDA excl. IFRS 1621.819.413%

1. Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like-for-like

comparison between 2019 and 2020 interim financial years. Please refer to pages 31-32 of this results presentation for a detailed

reconciliation. Operating and statutory results include $8.6 million of Covid-19 government wage subsidy received in H1 2020.

•Operating EBITDA and Operating

NPAT grew in H1 2020.

•Segment revenue decreased 17% to

$147.3 million reflecting the significant

impacts of Covid-19.

•Other revenue includes an $8.6 million

government wage subsidy in H1 2020.

•Cost initiatives implemented in response

to Covid-19 pandemic resulted in a

decrease in Operating expenses

1

of 16%.

•Operating EBITDA

1

increased 5%.

•Depreciation and amortisation on owned

assets reduced 18% as some assets

became fully depreciated.

•Operating NPAT

1

increased $2.7 million

to $6.8 million, and Operating earnings

per share increased to 3.5 cents per

share.

17

EXPENSES.
For the half year ended 30 June 2020

$ millionH1 2020H1 2019% Change

People and contributors69.277.4(11%)

Print and distribution22.5 29.6(24%)

Agency commission and marketing16.421.1(22%)

Property2.8 3.4 (19%)

Content7.2 8.1 (11%)

IT and communications6.0 5.8 3%

Other4.8 8.1(40%)

Total Operating expenses

1

128.9 153.5(16%)

Exceptional items:

Redundancies7.03.2

One off projects and other exceptional items0.21.1

Total exceptional items7.24.3

Note: Net exceptional items of $5.8 million on pages 31-32 includes other revenue relating

to transmission and property lease cost relief.

•People and contributors expense

reduced 11% reflecting cost saving

initiatives in response to Covid-19.

•Printing and distribution expense reduced

24% due to an 8% reduction in print

volumes, mostly relating to the temporary

suspension of some print products due

to Covid-19.

•Property costs decreased 19% due

to transmission cost relief and savings

in repairs and maintenance.

•IT and communications costs increased

3% due to implementation of new

systems.

•Exceptional items largely relate

to redundancies due to workforce

restructuring.

1. Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like-for-like

comparison between 2019 and 2020 interim financial years. Please refer to pages 31-32 of this results presentation for a detailed

reconciliation. Operating and statutory results include $8.6 million of Covid-19 government wage subsidy received in H1 2020.

18

ONGOING
COST BASE

REDUCTIONS.

While some of the impacts and actions taken in response to Covid-19 were

temporary, Management expect to achieve a permanent reduction in cost

base as a result of:

•Permanent product changes; and

•Improved efficiency following the restructure.

Costs were down $24.6 million for the first half, with approximately

$7.0 million relating to permanent cost reductions and the balance relating

to variable or short-term savings.

The annualised permanent reduction in cost base is expected to be

$20.0 million per annum.

19

BALANCE
SHEET.

As at 30 June 2020

$ million31 June 202031 December 2019

Trade, other receivables and inventory40.854.4

Trade and other payables(48.5)(51.5)

Current tax (payable)/receivable(0.5)(0.3)

Net working capital excluding cash(8.1)2.7

Plant property & equipment, intangibles and

other non-current assets

203.1209.5

Right of use assets (NZ IFRS 16)69.175.5

Lease liabilities (NZ IFRS 16)(89.6)(95.9)

Net interest-bearing liabilities(55.2)(74.7)

Lease liabilities (NZ IFRS 16)(0.2)(0.6)

Net Assets119.1116.5

•Net working capital decreased due

to revenue decline, resulting in a lower

receivables balance, partially offset

by lower payables at June 2020.

•Agreed terms to extend existing debt

facilities to 1 July 2023 (due to expire

January 2022), including additional

covenant headroom over the term

of the facility.

•Net debt reduced by $19.5 million

in 6 months to $55.2 million as at

30 June 2020.

•Net debt reduction is expected to be

lower in the second half as net working

capital is expected to grow.

20

CASH
FLOWS.

For the half year ended 30 June 2020

$ millionH1 2020H1 2019

Operating EBITDA

1

28.9 27.6

NZ IFRS 16 Interest paid on leases(2.3) (2.5)

Interest paid on bank facilities(1.5)(2.0)

Working capital movement11.0 0.4

Exceptional items(7.2)(4.3)

Tax paid(1.2)(2.0)

Non-cash items in EBITDA(0.2)1.0

Cash flow from operations27.7 18.3

Capital expenditure(3.3)(4.5)

NZ IFRS 16 lease liability principal repayment(4.8)(5.7)

Cash movement in Net Debt19.68.1

Non-cash borrowing costs

(0.1)(0.1)

Movement in Net Debt19.58.0

•Operating cash flows increased

$9.4 million in the half to $27.7 million,

substantially due to lower working

capital.

•Capital expenditure was $3.3 million

in H1 2020, a decrease compared to

$4.5 million in H1 2019.

•Full year 2020 capital expenditure

is expected to be approximately

$7.0 million.

•Lease liability principal repayments

reduced to $4.8 million due to

transmission cost relief received from

the government and rent concessions.

1. Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like-for-like

comparison between 2019 and 2020 interim financial years. Please refer to pages 31-32 of this results presentation for a detailed

reconciliation. Operating and statutory results include $8.6 million of Covid-19 government wage subsidy received in H1 2020.

21

CAPITAL
MANAGEMENT.

FY16FY17FY18FY19H120

2.0

1.8

1.6

1.4

1.2

1.0

0.8

0.6

0.4

0.2

0.0

120.0

100.0

80.0

60.0

40.0

20.0

0

1.4

1.4

1.8

NET DEBT (LHS) LEVERAGE RATIO (RHS)

1.5

1.0

•Capital management plan is to reduce

debt while maintaining investment

in growth opportunities across the

business.

•Net debt reduced by $19.5 million

in 6 months to $55.2 million as at

30 June 2020.

•Leverage ratio (Net Debt to 12-month

Operating EBITDA

1

) decreased to

1.0 times as at 30 June 2020.

•New bank facilities limit dividend

payments until after 30 June 2021.

30 June 202031 December 2019

Net Debt ($ million)55.274.7

Net interest cover

(Operating EBITDA

1

/ Interest Expense)

14.811.5

Leverage Ratio

(Net debt to 12-month Operating EBITDA

1

)

1.01.5

Dividend Policy

Subject to achieving the annual debt reduction target, and having regard to NZME’s capital

requirements, operating performance, financial position and cash flow at the time, NZME intends

to pay dividends of 30% to 50% of reported NPAT.

Full dividend policy is available at www.nzme.co.nz/investor-relations/dividends/

Net Debt ($m)

Leverage Ratio


(Net Debt / 12-month Operating EBITDA)

1. Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like-for-like

comparison between 2019 and 2020 interim financial years. Please refer to pages 31-32 of this results presentation for a detailed

reconciliation. Operating and statutory results include $8.6 million of Covid-19 government wage subsidy received in H1 2020.

22

STRATEGIC PRIORITIES.
Focused on Growth:

1. Nielsen CMI Fused Q2 19 – Q1 20, May, People 10+.

2. AdsWhizz and StreamGuys, June 2020.

3. OneRoof’s listings as a percentage of residential

for-sale real estate listings on trademe.co.nz.

NZME Total Monthly

Digital Users

1

NZ Herald Premium Digital

Subscriptions

3,000

2,800

2,600

2,400

2,200

2,000

1,800

1,600

1,400

Q2 16 - Q1 17Q3 16 - Q2 17Q4 16 - Q3 17Q1 17 - Q4 17Q2 17 - Q1 18Q3 17 - Q2 18Q4 17 - Q3 18Q1 18 - Q4 18Q2 18 - Q1 19Q3 18 - Q2 19Q4 18 - Q3 19Q1 19 - Q4 19Q2 19 - Q1 20

90,000

80,000

70,000

60,000

50,000

40,000

30,000

20,000

10,000

-

Apr 19

Jun 19

Aug 19

Oct 19

Dec 19

Feb 20

Apr 20

Jun 20

Digital Only Print entitled

Q1 2018Q2 2018Q3 2018Q4 2018Q1 2019Q2 2019Q3 2019Q4 2019Q1 2020Q2 2020

6.0

5.0

4.0

3.0

2.0

1.0

-

May 19

Jun 19

Jul 19

Aug 19

Sep 19

Oct 19

Nov 19

Dec 19

Jan 20

Feb 20Mar 20

Apr 20

May 20

Jun 20

Jul 20

120%

100%

80%

60%

40%

20%

0%

1

Leading the future of

news and journalism

in New Zealand

2

Growing radio and

leading digital audio

3

Creating New Zealand’s

leading real estate

platform

iHeartRadio Average Monthly

Total Listening Hours (million)

2

OneRoof Auckland residential

for-sale listings as a % of total

3

23

LEADING THE FUTURE OF NEWS &
JOURNALISM IN NEW ZEALAND.

1

nzherald.co.nz/premium

Your Premium

2020 FocusKey Success Metrics2020 Results to date

Grow digital

subscription

revenues

Growth in digital

subscriptions and

revenue while

maintaining NZ Herald

site audience and

engagement

• 82,000 NZ Herald Premium subscribers; 43,000 paid, up from 21,000 at February 2020, and 39,000 print

subscribers who have activated their premium access, up from 25,000 at February 2020

• Digital subscription revenue of $2.4 million in H1 2020, an annualised revenue run-rate of $7.5 million

based on current subscriber volumes

• Investment in Business and Regional journalism to enhance content offering

Enhance digital

product and

revenues

Return digital

advertising revenue

to growth

• 2.4 million digital users per month across NZME’s digital platforms

1

and 1.6 million monthly unique

audience on nzherald.co.nz

2

• Total Digital revenue flat despite impacts of Covid-19

• Growth in Digital display market share to 24.3% compared to 22.8% in H1 2019

3

• NZ Herald App upgraded to enhance personalisation, allow offline reading and in-App purchasing

of Premium subscription access

Improve core

print revenue

trends

Improve print

subscriber retention

and reduce advertising

revenue declines

• Print advertising and circulation revenues impacted by Covid-19

• Print subscribers grew in the half, representing 83% of total print volume and 75% of total circulation

revenue

1. Nielsen CMI Fused Q2 19 – Q1 20, May, People 10+.

2. Nielsen Online Ratings, June 2020.

3. IAB digital advertising revenue – General Display, IAB NZ Digital advertising revenue report, Q2 2020.

24

GROWING RADIO AND
LEADING DIGITAL AUDIO.

2

2020 FocusKey Success Metrics2020 Results to Date

Enhance radio

sales capability

Growth in radio

revenue

• Radio revenue in growth year-on-year prior to the impact

of Covid-19

• Radio revenue market share grew year-on-year to 39.7%

for the half, up from 39.3% for the comparable period

1

Improve

radio content

offering

Grow radio

audience share

in the 25-54

demographic

Brand optimisation, talent and content changes in June 2020:

• Launch of Gold FM to replace Mix Auckland

• Coast’s new ‘Feel Good’ sound

• Flava ‘Old School Hip Hop & R&B’

• The Hits Breakfast

Maximise the

potential of the

iHeart product

Growth in

iHeartRadio

and podcast

consumption

iHeartRadio revenue growth of 39% in H1 2020 supported

by significant growth in users and engagement in music and

podcasts:

• 1,021,000 registered users, up 12%

2

from June 2019

• 4.9 million average monthly listening hours in H1 2020,

up 34%

3

from H1 2019

• Significant growth in iHeartRadio weekly listening hours since

new content launched; Flava +290%, The Hits +224%

3

Revenue growth

from digital audio

products

1. PwC Radio advertising market benchmark report, June 2020.

2. iHeartMedia, Adobe Analytics, June 2020.

3. AdsWizz and StreamGuys, June 2020

25

CREATING NEW ZEALAND’S LEADING
REAL ESTATE PLATFORM.

3

$ millionH1 2020H1 2019

Revenue1.41.3

Direct Expenses(2.1)(2.6)

OneRoof

Contribution

(0.6)(1.3)

Total NZME

Real Estate

Revenue

5

15.320.3

2020 FocusKey Success Metrics2020 Results to Date

Develop

OneRoof as

a prominent

national

brand

Improve listings,

audience and

engagement

metrics

• Now having more residential for-sale listings in Auckland than

any other site and 83% of NZ’s residential for-sale listings

1

• Monthly unique web audience has grown to 300,000

2

, with

less than a quarter

3

now referred from the NZ Herald site

• More than 175,000 app downloads

• Enquiries to agents in June were up 24% in February

(pre-Covid-19) and more than 50% up year-on-year

Deliver data

driven agent

promotion

product

Increase

revenue from

agent products

• Agent profile product revenue increase of 89% YoY

• Product range includes data based on user search behaviour,

NZME wider-network data points and geo-location. Ads

served across print, radio and digital channels

• Off-NZME network amplification products due to launch in H2

Maximise

potential

of existing

products

OneRoof

revenue growth

and improved

contribution

• 73% of OneRoof revenues year to date generated from

vendor listings upgrades

• Year-on-year revenue growth to $1.4 million despite a 29%

decrease in market property sales volumes due to Covid-19

4


• June 2020 listings revenue ~3 times June 2019

• H1 development has improved the foundations for audience

growth along with launching Virtual Viewings, Open Homes

and Auctions during lockdown

• New OneRoof local print products launched and have

increased print revenue share

1. OneRoof’s listings as a percentage of active residential for-sale real estate

listings on trademe.co.nz.

2. Nielsen Online Ratings, 2020.

3. Google Analytics (July 2020).

4. OneRoof / Valocity.

5. Total NZME Real Estate revenue restated for H1 2019

due improvements in industry booking tagging processes

and therefore reporting accuracy.

26

OUTLOOK.
•We have seen a stronger than anticipated recovery from Covid-19.

•We remain cautious regarding the future economic environment.

•Advertising revenue expected to be down 16% year-on-year in Q3 2020.

•Cost containment remains a focus.

•Based on our current expectation of recovery we expect to deliver a FY 2020 Operating

EBITDA of $60 - $63 million

1

.

•Based on continued improvement in economic conditions, Covid-19 recovery, improved

revenue trends and permanent cost reductions, we would expect profit growth in 2021.

•Based on this outlook and NZME’s capital requirements, the Board expects to be able

to consider a dividend payment when facility terms permit, after 30 June 2021.

•We look forward to providing you with further updates on our strategic priorities at an

Investor Day in Q4.

1. Operating EBITDA includes IFRS 16.

27

Q&A.
28

SUPPLEMENTARY
INFORMATION.

29

OUR SUSTAINABILITY COMMITMENT
HEALTH AND SAFETY

NZME promoted a healthy

and safe workforce through all

levels of Covid-19 lockdown with

regular transparent communications

and support from senior leaders.

OUR PEOPLEOUR COMMUNITIESOUR ENVIRONMENT

RESPONSIBLE

REPORTING AND

BROADCASTING

NZME provided a balanced

reporting platform keeping Kiwis in the

know as Covid-19 swept the globe and

directly impacted New Zealanders.

CONNECTING

COMMUNITIES

During Covid-19’s impact

NZME’s Go NZ! campaign

across newspapers, websites and

radio networks highlighted how we can all

play a part in rebuilding local economies.

NZME delivered stories of local business

innovation, success stories and tales of

inspirational thinking.

SHARING OUR

PLATFORMS

NZME has partnered with

the following organisations to

champion charitable causes and

facilitate conversations that matter.

• Surf Lifesaving NZ

• KidsCan End Child Poverty

• MusicHelps (Covid-19)

• KidsCan ‘19’ (Covid-19)

• Fairfood (Covid-19)

CHAMPIONING

THE CRAFT

NZME has started ten Internships

and /or cadetships including a virtual

internship during Covid-19.

• NZME voted in Top 100

Graduate Employers in Grad

NZ’s 2020 Student Survey.

• 18 x NZ Radio Awards

• 14 x Voyager Media Awards

• PRINZ Awards – finalist for best Internal

Communications (our Purpose)

• 4 x INMA Awards

(International News Media Association)

RECYCLING

Identified and initiated

recycling of batteries, ink

and toner cartridges at our

seven largest offices.

Encouraging the use of photocopy paper

that comes in a fully recyclable wrapper.

BEST PRACTICE

Reduced our motor vehicle

fleet.

Reduction in domestic

travel.

RESPONSIBILITY

Climate Change and

environmental stories to

promote environmental issues

impacting Kiwis.

EQUIPPING OUR

PEOPLE

Covid-19 meant the successful,

rapid deployment of working

from home guidelines and video

conferencing for our people. NZME has

embraced videoconferencing to stay

connected.

No one could have anticipated the

impact of Covid-19 on the nation, our

economy, our business or our people

– nor the flow on effect across our

sustainability commitment.

Covid-19 in many respects has

accelerated our sustainability initiatives,

from ways of working through to

reductions in travel and our fleet. In

other respects, it has simply brought

initiatives to a complete halt (as we

have been unable to access our

buildings, for example).

The following is a snapshot of 2020

activity – results will be reported

following the conclusion of the

financial year.

JUNE 2020 UPDATE

30

RECONCILIATION OF OPERATING RESULTS
TO FINANCIAL STATEMENTS.

For the 6 months ended 30 June 2020

6 MONTHS ENDED 30 JUNE 2020

$ million

Operating

Results excl.

IFRS 16

NZ IFRS 16

Adjustments

Operating

Results incl.

IFRS 16

Exceptional

Items

Per Financial

Statements

Segment revenue147.3-147.3-147.3

Other revenue10.5-10.51.5*12.0

Total revenue 157.8-157.81.5159.3

Expenses(136.0)7.1(128.9)7.2(136.1)

EBITDA21.87.128.9(5.8)23.2

Depreciation and amortisation(8.7)(6.3)(15.0)-(15.0)

EBIT13.20.713.9(5.8)8.2

Net interest expense(1.6)(2.3)

(4.0)

-(4.0)

Net profit/(loss) before tax11.5(1.6)9.9(5.8)4.2

Ta x(3.1)-(3.1)

1.9

(1.2)

Net profit/(loss) after tax8.4(1.6)6.8(3.8)3.0

*This $1.5 million relates to the accounting treatment of rent concessions received as a direct result of Covid-19 which,

under an IFRS 16 practical expedient provision, has been classified as other revenue.

31

RECONCILIATION OF OPERATING RESULTS
TO FINANCIAL STATEMENTS.

For the 6 months ended 30 June 2019

6 MONTHS ENDED 30 JUNE 2019

$ million

Operating Results

excl. IFRS 16

NZ IFRS 16

Adjustments

Operating Results

incl. IFRS 16

Exceptional

Items

Per Financial

Statements

Segment revenue178.3-178.3-178.3

Other revenue2.8-2.8-2.8

Total revenue 181.1-181.1-181.1

Expenses(161.7)8.2(153.5)(4.3)(157.8)

EBITDA19.48.227.6(4.3)23.3

Depreciation and amortisation(10.6)(6.4)(17.0)-(17.0)

EBIT8.81.810.64.3)6.3

Net interest expense(2.4)(2.5)(5.0)-(4.9)

Net profit/(loss) before tax6.4(0.7)5.6(4.3)1.4

Ta x(1.7)0.2(1.6)1.1(0.5)

Net profit/(loss) after tax4.7(0.5)4.1(3.2)0.9

32

OPERATING RESULTS.
H1 2019

Total

Revenue

Print

Advertising

Radio

Advertising

Digital

Advertising

Digital

Classifieds

CirculationDigital

Subscriptions

GrabOneOther Print

Revenue

Wage

Subsidy

Other

Revenue

H1 2020

Total

Revenue

200.0

190.0

180.0

170.0

160.0

150.0

140.0

130.0

120.0

110.0

100.0

181.1

(15.8)

(9.7)

(1.8)

(2.0)

(0.6)

157.8

2.2

(3.4)

8.6

(1.1)

0.3

$ million

Operating Revenue - H1 2019 to H1 2020 Movement

REVENUE ANALYSIS

33

DISCLAIMER.
The information in this presentation is of a general nature and does not constitute financial

product advice, investment advice, legal, financial, tax or any other recommendation or advice.

This presentation constitutes summary information only, and you should not rely on it in

isolation from the full detail set out in NZME’s Consolidated Interim Financial Statements for

the half year ended 30 June 2020.

This presentation may contain projections or forward-looking statements regarding a variety

of items. Such projections or forward-looking statements are based on current expectations,

estimates and assumptions and are subject to a number of risks and uncertainties. There is

no assurance that results contemplated in any projections or forward-looking statements in

this presentation will be realised. Actual results may differ materially from those projected in

this presentation. No person is under any obligation to update this presentation at any time

after its release to you or to provide you with further information about NZME Limited.

The Group adopted NZ IFRS 16 Leases on 1 January 2019. Operating results as stated

throughout this presentation refer to results including the adjustments for the adoption of

NZ IFRS 16 and prior to exceptional items. Please refer to pages 31-32 of this presentation

for a detailed reconciliation to these results excluding IFRS 16 adjustments and to the

statutory results.

While reasonable care has been taken in compiling this presentation, none of NZME Limited

nor its subsidiaries, directors, employees, agents or advisers (to the maximum extent

permitted by law) give any warranty or representation (express or implied) as to the accuracy,

completeness or reliability of the information contained in it nor take any responsibility for it. The

information in this presentation has not been, and will not be, independently verified or audited.

34

35

TUKUTUKU KŌRERO
Education Gazette

NEW ZEALAND

&

---

For the six months ended 30 June 2020
CONSOLIDATED

INTERIM FINANCIAL

S TAT EMEN T S

NZME Limited

KEEPING

KIWIS IN

THE KNOW.

2 NEW ZEALAND MEDIA AND ENTERTAINMENT

Chairman's Report
04

Chief Executive Officer's Report

06

Directors' Statement

08

Consolidated Interim Income Statement

09

Consolidated Interim Statement of Comprehensive Income

10

Consolidated Interim Balance Sheet

11

Consolidated Interim Statement of Changes in Equity

12

Consolidated Interim Statement of Cash Flows

13

Notes to the Consolidated Interim Financial Statements*

Basis of Preparation

14

Group Performance

16

Operating Assets and Liabilities

21

Capital Management

25

Group Structure and Investments in Other Entities

29

Other Notes

31

Independent Auditors' Review Report

32

* In an attempt to make these financial statements easier to read, the notes to the financial statements have been grouped into six

sections; aimed at grouping items of a similar nature together. The Basis of Preparation section presents a summary of material

information and general accounting policies that are necessary to understand the basis on which these consolidated interim financial

statements have been prepared. The material accounting policies used in the preparation of these consolidated interim financial

statements are generally consistent with those used in the audited consolidated financial statements for the year ended 31 December

2019. Where there have been changes to accounting policies or the Directors consider it necessary to disclose an accounting policy

in these consolidated interim financial statements, accounting policies have been included in the relevant note. Key judgments and

estimates relevant to a particular note are also included in the relevant note, and are clearly marked. A summary of the key judgments

and estimates is also included under the Basis of Preparation section on page 14.

CONTENTS.

Consolidated Interim Financial Statements

for the six months ended 30 June 2020 (unaudited)

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 3

CHAIRMAN'S
REPORT.

It is a privilege to Chair the Board of

New Zealand Media and Entertainment, a

truly essential, exciting and resilient business.

Delivering on NZME’s purpose of keeping

Kiwis in the know has never been more

crucial than during the Covid-19 pandemic.

This year will be remembered for Covid-19

and the disruption it has caused around

the world.

I am proud of how NZME continues to

serve our country and our communities

as an Essential Service during this

unprecedented time, fulfilling our

responsibilities to all New Zealanders

whether they be part of our audience or

amongst our many commercial partners.

Swift action, taken by your Board and

management to mitigate the impacts of

Covid-19 on the business, has reduced

risk and stabilised the foundations for

sustainable future growth for shareholders.

Progress against our strategic priorities

and effective capital management has

allowed NZME to continue to operate

effectively during these testing times and

deliver a positive interim result.

Success in leading the future of news

and journalism in New Zealand is

evidenced by the strong growth in

NZ Herald Premium digital subscriptions,

now more than 82,000, including more

than 43,000 paid digital subscriptions.

We have regularly seen NZ Herald online

and iHeartRadio audiences reach twice

normal levels

1

as New Zealanders seek to

be informed and entertained during these

challenging times.

Achievements in journalism and the

strength of NZME’s editorial platforms were

recognised at the 2020 Voyager Media

Awards where The New Zealand Herald

took the ‘Triple Crown’ of ‘Newspaper of

the Year’, ‘Website of the Year’ and ‘Best

News Website or App’. For the second year

running, NZME was also awarded the top

Asia/Pacific prize at the annual INMA media

awards of ‘Best Global Media Brand in Asia

Pacific’. These awards are testament to the

quality of our talent and commitment of our

people, of whom I am extremely proud.

We continue to focus on our three key

strategic priorities of leading the future

of news and journalism in New Zealand,

growing radio and leading digital audio,

and creating New Zealand’s leading real

estate platform.

NZME has again made significant progress

against our capital management targets

in the half year. Net Debt reduced to

$55.2 million as at 30 June 2020, with

the leverage ratio reduced to 1.0 times

Operating Earnings before Interest, Tax,

Depreciation and Amortisation (“EBITDA”)

2

.

We will continue to progress with our

capital management commitment, to

strengthen our Balance Sheet while

maintaining the ability to invest in growth

opportunities across the business.

Progress against our strategic priorities and effective capital

management has allowed NZME to continue to operate effectively

during these testing times and deliver a positive interim result.

New Zealand Media and Entertainment’s role is to ensure New Zealanders have access

to news and information they can trust and have confidence in. Rarely, has that role been

more vital than during the events of the past six months.

1

Nielsen Online Ratings, June 2020.

2

Operating results presented include the impact of NZ IFRS 16,

however exclude exceptional items to allow for a like for like comparison between 2019 and 2020 half

years. Please refer to the 2020 Half Year Results Presentation for a detailed reconciliation. Operating and

statutory results include $8.6 million of Covid-19 government wage subsidy received in H1 2020.

4 NEW ZEALAND MEDIA AND ENTERTAINMENT

We introduced our Sustainability
Commitment in 2019, focused on

supporting our communities, our people

and our environment in order to support

long term shareholder value creation.

NZME’s Sustainability Commitment is

ongoing and we will provide an update on

achievements against these measurable

objectives at the full year.

New Zealand is cautious regarding the

future economic environment and so are

we. Cost agility and containment remain a

focus. Based on continued improvement

in economic conditions, Covid-19 recovery,

improved revenue trends and permanent

cost reductions, we would expect profit

growth in 2021. Based on this outlook and

NZME’s capital requirements, the Board

expects to be able to consider a dividend

payment for 2021.

I would like to thank our CEO and the

Executive Team. They have displayed

exemplary leadership during the most trying

of times. And thank you to NZME’s people who

have served our audiences and communities

during a challenging first half of the year.

Finally, your Board thanks shareholders for

their ongoing support. We remain focused

on delivering long term shareholder value

and look forward to updating you on our

progress later in the year.


Barbara Chapman

Chairman

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 5

CHIEF EXECUTIVE
OFFICER’S REPORT.

At the heart of all that we do is a desire

to put people first - our audiences,

our customers and our people. New

Zealanders trust New Zealand Media

and Entertainment to provide them with

the most accurate, informative, and

timely news and journalism during this

difficult time. We remain steadfastly

dedicated to deliver for our audiences

and to keep our advertisers connected

with their customers.

NZME’s impressive suite of brands

and unrivalled pool of talent keep our

audiences engaged. We attract more

than 1.2 million print readers

3

, 2.0 million

radio listeners

4

and 2.4 million digital

consumers

3

each month.

H1 2020 Financial Results

Commercial partners and advertisers

continue to value NZME as a powerful

multi-platform connection to their target

customers. Whilst advertising and retail

circulation revenues came under significant

pressure in the second quarter, we were

very pleased to gain market share across

key revenue channels within radio, print

and digital advertising.

Total Operating Revenue

5

of $157.8 million

was down 13% on the comparable period.

Included in this is Segment revenue of

$147.3 million, down 17% largely due to the

impacts of Covid-19. Other Revenue of

$10.5 million included an $8.6 million wage

subsidy received from the government, partially

offsetting advertising revenue declines.

Our focus on cost efficiencies continued

and was supplemented by additional cost

initiatives in the first half, helping to mitigate

the impact of Covid-19 on the business.

These included the temporary suspension

of some newspaper inserted magazines

and community newspapers, the closure

of Radio Sport and a wide scale workforce

restructuring. Directors' fees and employee

salaries were also reduced temporarily by

15-20% on a voluntary basis.

Combined, these initiatives led to a

16% year-on-year reduction in Operating

expenses

5

for the half.

Operating EBITDA

5

was $28.9 million for the

half year, an increase of 5% against the first

half of 2019

Operating Net Profit After Tax (“NPAT”)

5


was $6.8 million and Operating Earnings

Per Share (EPS)

5

was 3.5 cents per share in

H1 2020, an increase of 1.4 cents per share

due to higher Operating EBITDA

5

and a

comparably lower depreciation charge in

the period.

Statutory NPAT was $3.0 million, compared

to $0.9 million in the comparable period.

Capital expenditure was lower in H1 2020

at $3.3 million, a decrease from $4.5 million

in the comparable period.

NZME’s key strategic priorities

We have made good progress against

our three strategic priorities in the half

year - our commitment to lead the future

of news and journalism in New Zealand,

growing radio and leading digital audio,

and creating New Zealand’s leading real

estate platform.

NZ Herald Premium digital subscriptions

delivered $2.4 million revenue in the half

year, representing an annualised run rate

More than 3.2 million New Zealanders

3

rely on us to keep them informed and entertained.

The importance of this responsibility continues to be highlighted during the unprecedented

events of this year. This has represented a challenging time for many New Zealanders,

here and abroad.

We remain steadfastly dedicated

to deliver for our audiences

and to keep our advertisers

connected with their customers.

3

Nielsen CMI Fused Q2 19 – Q1 20, June, People 15+. Digital: May 2020, People AP10+

4

GfK Radio Audience Measurement, Commercial Radio Stations, NZME and

Partners, Cumulative Audience, S1 2020, People 10+.

5

Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow

for a like for like comparison between 2019 and 2020 half years. Please refer to the 2020 Half Year Results Presentation for a detailed reconciliation. Operating

and statutory results include $8.6 million of Covid-19 government wage subsidy received in H1 2020.

6

PwC Radio advertising market benchmark report, 6months

to 30 June 2020 vs 6 months to 30 June 2019.

7

iHeartMedia, Adobe Analytics, June 2020.

8

AdsWizz and StreamGuys, June 2020.

9

GfK Radio Audience

Measurement, Commercial Radio Stations, Market Share, S1 2020, People 10+.

10

GfK Radio Audience Measurement, Commercial Radio Stations, Market Share, S1

2020, People 25-54 y/o.

11

OneRoof’s listings as a percentage of active residential for-sale real estate listings on trademe.co.nz.

12

Nielsen Online Ratings, June 2020.

13

Google Analytics (July 2020).

6 NEW ZEALAND MEDIA AND ENTERTAINMENT

of $7.5 million based on current subscriber
volumes. Our unwavering ambition to be

the leading provider of quality news in

New Zealand will be supported by recent

investment in our business and regional

journalism, enabling us to provide a further

enhanced content offering, increasing

audience and subscribers.

We were pleased to see growth in NZME’s

radio revenue continue up until Covid-19

began to impact advertising revenues

towards the end of the first quarter. Whilst

radio advertising markets tightened in

the second quarter, NZME gained radio

revenue market share

6

. iHeartRadio

continues to achieve revenue growth

through increased listener volume

7

and

engagement

8

.

In terms of radio listener market share, talk

radio major market share grew 0.8% year-

on-year to 14.8%

9

, due to the continued

success of Newstalk ZB. Music radio

major market share was down 0.9% to

25.0%

10

. In June, we made several exciting

enhancements in radio brand optimisation,

talent and content to support future growth

in music listener market share.

Michael Boggs

Chief Executive Officer

OneRoof’s real estate listings platform

has continued to grow and hit a strategic

milestone during this period, now having

more residential for-sale listings in Auckland

than any other site

11

. The platform now hosts

more than 83% of New Zealand’s for-sale

listings

11

. OneRoof generated revenue

growth in the first half to $1.4 million despite

a decrease in total property sales volumes

in New Zealand due to Covid-19.

OneRoof continues to grow its presence in

the market. The platform's monthly unique

digital audience has grown to 300,000

12

, with

less than a quarter now referred from the NZ

Herald site

13

, indicating an increased brand

strength. The launch of virtual offerings during

lockdown provide the foundation for future

audience and revenue growth.

These priorities will remain a focus for the

remainder of 2020 and we look forward to

updating you on our progress later in the year.

Conclusion

I’m very proud to have led NZME’s success

in providing quality journalism and access

to customers for advertisers at a time

more critical than ever. This, as well as the

pleasing financial results achieved in this

half, would not have been possible without

our people’s commitment.

I thank our suppliers, business partners,

and advertisers for their ongoing support

and partnership during the year to date.

I thank our audience of 3.2 million

New Zealanders

3

for choosing to read,

listen and connect with us. We are here

to deliver quality news and entertainment

from New Zealand and around the world -

to keep Kiwis in the know every day.

I appreciate the ongoing support and

active interest of our shareholders and

I would like to thank the Board for their

continued support and guidance.

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 7

DIRECTORS'
STATEMENT.

The Directors are pleased to present the consolidated interim

financial statements of NZME Limited (the "Company") and its

subsidiaries (together the "Group") for the six months ended 30 June

2020, incorporating the consolidated interim financial statements

and the auditor's independent review report.

The Directors are responsible, on behalf of the Company, for

presenting these consolidated interim financial statements in

accordance with applicable New Zealand legislation and New

Zealand equivalent to International Accounting Standard 34:

Interim Financial Reporting and International Accounting Standard

34:

Interim Financial Reporting and the NZX Listing Rules.

The consolidated interim financial statements for the Group as

presented on pages 9 to 31 are signed on behalf of the Board of

Directors, and are authorised for issue on the date below.


Barbara Chapman Carol Campbell

Chairman Director


Date: 24 August 2020

For and on behalf of the Board of Directors


8 NEW ZEALAND MEDIA AND ENTERTAINMENT

Note
June 2020

$’000

June 2019

$’000

Revenue2.1

149,039

180,741

Finance and other income2.1

10,262

399

Total revenue and other income

2.1

159,301

181,140

Expenses from operations before finance costs, depreciation and amortisation

(136,093)

(157,7 50)

Depreciation and amortisation2.3.2

(14,997)

(17,0 10)

Finance costs2.3.2

(4,024)

(4,953)

Profit before income tax expense4,187

1,427

Income tax expense

(1,176)

(477)

Net profit after tax3,011

950

Profit for the period is attributable to:

Owners of the Company

3,217

1,176

Non-controlling interests

(206)

(226)

3,011

950

Cents

Cents

Earnings per share attributable to the ordinary shareholders of the

Company

Basic earnings per share (cents per share)2.2

1.64 0.60

Diluted earnings per share (cents per share)2.2

1.61 -

The above Consolidated Interim Income Statement should be read in conjunction with the accompanying notes.

CONSOLIDATED INTERIM

INCOME STATEMENT.

for the six months ended 30 June 2020 (unaudited)

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 9

CONSOLIDATED INTERIM STATEMENT
OF COMPREHENSIVE INCOME.

for the six months ended 30 June 2020 (unaudited)

Note

June 2020

$’000

June 2019

$’000

Net profit after tax

3,011

950

Other comprehensive income

Items that may be reclassified to profit or loss

Effective loss on hedging instruments

(810)

-

(Less): recycling of cash flow hedge reserve

(25)

-

Tax impact of hedging transactions

234

-

Net (loss) / gain on hedging instruments

(601)

-

Exchange differences on translation of foreign operations

(40)

(2)

Other comprehensive (loss) net of taxation

(641)

(2)

Total comprehensive income

2,370

948

Total comprehensive income attributable to:

Owners of the Company

2,576

1,174

Non-controlling interests

(206)

(226)

2,370

948

The above Consolidated Interim Statement of Comprehensive Income should be read in conjunction with the accompanying notes.

10 NEW ZEALAND MEDIA AND ENTERTAINMENT

CONSOLIDATED INTERIM
BALANCE SHEET.

Note

June 2020

$’000

December 2019

$’000

as at 30 June 2020 (unaudited)

Cash and cash equivalents

25,013

14,416

Trade and other receivables

39,126

52,449

Inventories

1,671

1,943

Total current assets

65,810

68,808

Non-current assets

Intangible assets

3.1

152,842

150,263

Property, plant and equipment

3.2

36,999

39,902

Right-of-use assets

3.3

69,145

75,538

Capital work in progress

3.4

8,600

13,633

Other financial assets

4,123

4,123

Other receivables and prepayments

1,092

1,329

Derivative financial instruments

-

248

Total non-current assets

272,801

285,036

Total assets

338,611

353,844

Current liabilities

Trade and other payables

48,478

51,483

Current lease liabilities

3.6

9,717

11,076

Current tax provision

429

254

Total current liabilities

58,624

62,813

Non-current liabilities

Non-current lease liabilities

3.6

79,905

84,807

Interest bearing liabilities

4.2

80,245

89,149

Derivative financial instruments

587

-

Deferred tax liability

198

605

Total non-current liabilities

160,935

174,561

Total liabilities

219,559

237,374

Net assets

119,052

116,470

Equity

Share capital

360,768

360,768

Reserves

2,555

2,984

Retained earnings

(244,495)

(247,7 12)

Total Company interest

118,828

116,040

Non-controlling interests

224

430

Total equity

119,052

116,470

The above Consolidated Interim Balance Sheet should be read in conjunction with the accompanying notes.

as at 30 June 2020 (unaudited)

CONSOLIDATED INTERIM STATEMENT

OF COMPREHENSIVE INCOME.

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 11

CONSOLIDATED INTERIM STATEMENT
OF CHANGES IN EQUITY.

Attributable to owners of the company

Note

Share

capital

$’000

Reserves

$’000

Retained

earnings

$’000

To t a l

$’000

Non-

controlling

interests

$’000

To t a l

Equity

$’000

Balance at 1 January 2019

360,3632,998(83,593)

279,768

937

280,705

Profit for the period--1,176

1,176

(226)

950

Other comprehensive (loss) -(2)-

(2)

-

(2)

Total comprehensive income

-(2)1,176

1,174

(226)

948

Share based payments-118-

118

-

118

Balance at 30 June 2019

360,3633,114(82,417)

281,060

711

281,771

Balance at 1 January 2020

360,7682,984(247,7 12)

116,040

430

116,470

Profit for the period--3,217

3,217

(206)

3,011

Other comprehensive (loss) -(641)-

(641)

-

(641)

Total comprehensive income

-(641)3,217

2,576

(206)

2,370

Share based payments-212-

212

-

212

Balance at 30 June 2020

360,7682,555(244,495)

118,828

224

119,052

The above Consolidated Interim Statement of Changes in Equity should be read in conjunction with the accompanying notes.

for the six months ended 30 June 2020 (unaudited)

12 NEW ZEALAND MEDIA AND ENTERTAINMENT

CONSOLIDATED INTERIM STATEMENT
OF CASH FLOWS .

Note

June 2020

$’000

June 2019

$’000

Cash flows from operating activities

Receipts from customers

158,514

182,837

Payments to suppliers and employees

(136,198)

(158,151)

Government grants

10,235

-

Dividends received

-

79

Interest received

50

53

Interest paid on bank facilities

(1,450)

(1,994)

Interest paid on leases

(2,302)

(2,451)

Income taxes paid

(1,175)

(2,030)

Net cash inflows / (outflows) from operating activities

4.3

2 7,6 74

18,343

Cash flows from investing activities

Payments for property, plant and equipment and intangible assets

(including work in progress)

(3,300)

(4,465)

Proceeds from sale of property, plant and equipment

-

11

Net cash inflows / (outflows) from investing activities(3,300)

(4,454)

Cash flows from financing activities

Proceeds from borrowings

4,000

27,50 0

Repayments of borrowings

(13,000)

(36,500)

Borrowing costs paid

-

(36)

Payments for lease liability principal

(4,777)

(5,706)

Net cash inflows / (outflows) from financing activities(13,777)

(14,742)

Net increase / (decrease) in cash and cash equivalents

10,597

(853)

Cash and cash equivalents at beginning of the period

14,416

11,717

Cash and cash equivalents at end of the period25,013

10,864

The above Consolidated Interim Statement of Cash Flows should be read in conjunction with the accompanying notes.

for the six months ended 30 June 2020 (unaudited)

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 13

1.0 BASIS OF PREPARATION
1.1 REPORTING ENTITY AND STATUTORY BASE

NZME Limited (NZX:NZM, ASX:NZM) is a for-profit company limited by

ordinary shares which are publicly traded on the NZX Main Board and

the Australian Securities Exchange as a Foreign Exempt Listing. NZME

Limited is incorporated and domiciled in New Zealand. It is registered

under the Companies Act 1993 and is a FMC reporting entity under

Part 7 of the Financial Markets Conduct Act 2013. The entity’s

registered office is 2 Graham Street, Auckland, 1010, New Zealand.

NZME Limited (the "Company" or "Parent") and its subsidiaries'

(together the "Group") principal activity during the financial period

was the operation of an integrated media and entertainment business.

1.2 GENERAL ACCOUNTING POLICIES

These consolidated interim financial statements have been prepared

in accordance with New Zealand equivalent to International

Accounting Standard 34:

Interim Financial Reporting, International

Accounting Standard 34:

Interim Financial Reporting and the

NZX Listing Rules.

The consolidated interim financial statements do not include all

notes of the type normally included in an annual financial report.

Accordingly, these consolidated interim financial statements should

be read in conjunction with the audited consolidated financial

statements for the year ended 31 December 2019 and any public

announcements made by NZME Limited during the interim reporting

period and up to the date of these consolidated interim financial

statements. These consolidated interim financial statements are

presented for the Group.

The material accounting policies used in the preparation of these

consolidated interim financial statements are generally consistent with

those used in the audited consolidated financial statements for the

year ended 31 December 2019. Where there have been changes to

accounting policies or the Directors consider it necessary to disclose

an accounting policy in these consolidated interim financial statements,

accounting policies have been included in the relevant note.

These consolidated interim financial statements are presented in

New Zealand dollars, which is the Company's functional and the

Group's presentation currency, and rounded to the nearest thousand,

except where otherwise stated.

These consolidated interim financial statements were approved

for issue by the Board of Directors on 24 August 2020. These

consolidated interim financial statements have not been audited,

but have been reviewed in accordance with New Zealand Standard

on Review Engagement 2410:

Review of Financial Statements

Performed by the Independent Auditor of the Entity

.

1.3 SIGNIFICANT ACCOUNTING ESTIMATES

AND JUDGMENTS

The preparation of the consolidated interim financial statements

requires the use of certain significant judgments, accounting estimates

and assumptions, including judgments, estimates and assumptions

concerning the future. The estimates and assumptions are based on

historical experiences and other factors that are considered to be

relevant. The resulting accounting estimates will by definition, seldom

equal the related actual results and are reviewed on an ongoing basis.

Significant areas of estimation and judgment in these consolidated

interim financial statements are consistent with those disclosed

in the audited consolidated financial statements for the year ended

31 December 2019, and are as follows:

Areas of significant accounting estimates or judgments Note

Determination of the number of reportable segments 2.3.1

Assumptions and judgments used in the impairment review 3.1.1

of indefinite life intangible assets

Right-of-use assets 3.3

1.4 NEW STANDARDS AND INTERPRETATIONS

ADOPTED IN THE CURRENT PERIOD

The Group early adopted the practical expedient provided in the

amendment to NZ IFRS 16:

Leases in relation to rent concessions

received as a result of Covid-19. In adopting the practical expedient

the impact of the rent concessions on the current liabilities were

credited to other income within the income statement.

The Group adopted a new accounting policy in relation to

Government Grants and Government Assistance that it received as

a result of Covid-19. The accounting policy adopted is set out in note

2.1 of these consolidated interim financial statements and is a policy

that adheres to NZ IAS 20:

Accounting for Government Grants and

Disclosure of Government Assistance

.

There have been no other changes to accounting policies or

new standards adopted during the period.

1.5 COVID-19

The global pandemic was declared by the World Health Organisation

on 11 March 2020. The subsequent full lockdown of New Zealand's

non-essential services has had a significant impact on the Group.

NZME's core news and broadcast media business operated as an

essential service during lockdown. Some community newspapers

were unable to be delivered and some NZME run events had to be

cancelled or postponed.

NOTES TO THE CONSOLIDATED

INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

14 NEW ZEALAND MEDIA AND ENTERTAINMENT

The following paragraphs provide some detail on the impacts of
Covid-19 and on the Group's response to the pandemic:

1.5.1 Revenue

The impact of Covid-19 on the Group's revenue began in the final two

weeks of March. March advertising revenue was 10.0% below last

year with April 47.6% down, May 39.2% down and June 23.7% down.

Other revenue channels were also impacted to varying degrees.

1.5.2 The Group's Response to Covid-19

The Group responded immediately to the revenue decline with the

Directors and CEO reducing their fees and salary respectively and

employees also asked to take a voluntary 15% reduction for 12 weeks.

Restructuring of the work force was undertaken with over 200 roles

being disestablished. The Group also negotiated with its landlords

to obtain rent relief on various properties. The Group adopted

the Covid-19 Practical Expedient in relation to rent concessions

and as such the relief obtained from these is reflected through a

reduction in lease liabilities with a corresponding gain recognised

in other income in the Income Statement ($458,155). The Group has

increased its bad debt provision by $235,399 to take into account an

expected increase in losses related to the economic impact of the

pandemic on the Group's advertisers.

1.5.3 Government Assistance

The Group applied for and received the Government's wage subsidy

and the income statement for the six months ended 30 June

2020 contains $9,966,184 of wage subsidy. This subsidy has been

recognised as other income ($8,559,469) and as an offset to costs

($1,406,715) as per the Group's accounting policy for Government

Grants detailed in note 2.1.

The Government announced a Media Relief package on 23 April

2020 whereby media companies would receive relief from paying

transmitter tower rental, power and contracted maintenance costs

for six months beginning 1 May 2020 for the transmitter sites leased

from Kordia and Radio New Zealand. The relief obtained for the

tower rental is reflected through a reduction in lease liabilities with

a corresponding gain recognised in other income in the Income

Statement ($994,325).

1.5.4 Other

The rent concessions received as a result of Covid-19 have

decreased the deferred tax assets relating to NZ IFRS 16 by $116,967.

The impacts of Covid-19 have been taken into account as part of the

Group's impairment assessment as at 30 June 2020, see note 3.1.1.

While Covid-19 has had a material impact on the Group's revenue,

the Group's cost base has been significantly reduced. The Group's

net debt position at 30 June 2020 is lower than the 31 December

2019 position and the Group expects to be able to meet its liabilities

as they fall due and remain in compliance with all relevant banking

covenants for the foreseeable future. As such there is no change to

the Directors' assessment that it is appropriate to apply the going

concern basis of accounting.

1.5.5 Subsequent to Balance Date

On 12 August the Auckland region of New Zealand was placed at

alert level 3* while the rest of New Zealand was placed at alert level

2* for an expected period of two weeks in response to community

Covid-19 outbreak in Auckland. The Group has continued to operate

safely with all staff able to, working from home. This development

highlights the uncertainty of Covid-19 impacts into the future, but at

this stage does not change the Group's judgments or estimates.

*These levels are defined at covid19.govt.nz.

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 15

NOTES TO THE CONSOLIDATED
INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

CONT.

2.0 GROUP PERFORMANCE

2.1 DISAGGREGATION OF REVENUE AND OTHER INCOME

Print

$’000

Radio

$’000

Digital &

e-Commerce

$’000

To t a l

$’000

For the six months ended 30 June 2020

Advertising35,28543,29624,319

102,900

Circulation and subscription36,473-2,437

38,910

External printing and distribution1,032--

1,032

Other2,5464451,511

4,502

Segment revenue from integrated media and

entertainment activities

75,33643,74128,267

147,3 4 4

Shared services centre

1,694

Events

1

Total revenues from external customers149,039

Government grants

A

8,559

Rental income from sub-leases

201

Lease rent concession

A

1,452

Other income10,212

Finance income

50

Total finance and other income10,262

Total revenue and other income 159,301

A

See the Covid-19 note (note 1.5) for further information.

16 NEW ZEALAND MEDIA AND ENTERTAINMENT

Print
$’000

Radio

$’000

Digital &

e-Commerce

$’000

To t a l

$’000

For the six months ended 30 June 2019

Advertising51,09653,03226,571

130,699

Circulation and subscription38,516-212

38,728

External printing and distribution3,948--

3,948

Other3,0774281,431

4,936

Segment revenue from integrated media and

entertainment activities

96,63753,46028,214

178,311

Shared services centre

1,701

Events

729

Total revenues from external customers180,741

Dividends

79

Rental income from sub-leases

256

Gain on disposal of property, plant and equipment

11

Other income346

Finance income

53

Total finance and other income399

Total revenue and other income 181,140

Accounting policies

Cash received from Government grants is recorded as “Other income” however, where a portion of the cash received relates to costs that

are recognised as Exceptional items in accordance with the NZME Exceptional Items Recognition Framework, that portion is recognised

as an Exceptional item and deducted from the related expense.

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 17

NOTES TO THE CONSOLIDATED
INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

CONT.

2.2 EARNINGS PER SHARE

June 2020

$’000

June 2019

$’000

Reconciliation of earnings used in calculating basic / diluted earnings per share ("EPS")

Profit attributable to owners of the parent entity

3,217

1,176

Profit attributable to owners of the parent entity used in calculating EPS

3,217

1,176

June 2020

$’000

June 2019

$’000

Weighted average number of shares

Weighted average number of shares for calculating basic EPS

196,555,998

196,011,282

Adjusted for calculation of diluted EPS

3,024,181

-

Weighted average number of shares in the denominator in calculating diluted EPS

199,580,179

196,011,282

June 2020

Cents

June 2019

Cents

Basic / diluted earnings per share

Basic earnings per share (cents per share)

1.64

0.60

Diluted earnings per share (cents per share)

1.61

-

2.3 SEGMENT INFORMATION

2.3.1 Determination and description of segments

Significant judgments: The Group has one reportable segment – being “Integrated Media and Entertainment”. All significant

operating decisions are based upon analysis of NZME as one operating segment. The Executive Team and the Board of Directors

have been identified as the Chief Operating Decision Maker. The Group’s major products and services are split by channel only at

the revenue level into Print, Radio and Digital & e-Commerce which is the way in which revenue is reported to the Chief Operating

Decision Maker. Although the Group operates in many different markets within New Zealand, for management reporting purposes

the Group operates in one principle geographical area being New Zealand as a whole.

Integrated Media and Entertainment incorporates the sale of advertising, goods and services generated from the audiences attached

to the Group's media platforms.

18 NEW ZEALAND MEDIA AND ENTERTAINMENT

2.3.2 Segment revenues and results
The segment information provided to the Directors and Executive Team for the six months ended 30 June 2020 is as follows:

June 2020

$’000

June 2019

$’000

Revenues from external customers by channel

Print

75,336

96,637

Radio

4 3,741

53,460

Digital and e-Commerce

28,267

28,214

Segment revenue from integrated media and entertainment activities147,3 4 4

178,311

Revenue from shared services centre

1,694

1,701

Events

1

729

Total revenues from external customers149,039

180,741

Dividend income

-

79

Government grants

A

8,559

-

Rental income from sub-leases

B

201

256

Gain on disposal of property, plant and equipment

-

11

Expenses from operations before finance costs, depreciation, amortisation

and exceptional items

(128,888)

(153,477)

Total segment adjusted EBITDA

C

28,911

27,6 10

Depreciation and amortisation on owned assets

(8,658)

(10,599)

Depreciation on right-of-use assets

(6,339)

(6,411)

Total depreciation and amortisation(14,997)

(17,0 10)

Interest expense on bank facilities

(1,699)

(2,502)

Interest expense on leases

(2,325)

(2,451)

Total finance cost(4,024)

(4,953)

Interest income

50

53

Lease rent concession

D

1,452

-

Exceptional items:

Redundancies and associated costs

E

(7,017)

(3,193)

Costs in relation to one-off projects

F

(188)

(1,080)

Profit before tax4,187

1,427

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 19

NOTES TO THE CONSOLIDATED
INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

CONT.

A

Government grants is the wage subsidy received from the Government in response to

the effect of Covid-19 on businesses. The total received was $10,235,441 allocated to

Other income ($8,559,469); Exceptional costs ($1,406,715) ,where the subsidy relates

to employees who were made redundant; and the balance sheet ($269,256) where the

sum received is in respect of employees who subsequently left the Company.

B

Rental income of $122,036 was received from the sub lease of right-of-use assets

(2019: $166,506).

C

Adjusted Earnings before Interest, Tax, Depreciation and Amortisation (Adjusted

EBITDA) from continuing operations which excludes exceptional items, is a non-

GAAP measure that represents the Group’s total segment result which is regularly

monitored by the Chief Operating Decision Maker. Exceptional items are those

gains, losses, income and expense items that are not directly related to the primary

business activities of the Group which are determined in accordance with the NZME

Exceptional Items Recognition Framework adopted by the Audit & Risk Committee.

Exceptional items include redundancies and one-off projects. These items are

excluded from the segment result that is regularly reviewed by the Chief Operating

Decision Maker.

D

The Group early adopted the Practical Expedient under NZ IFRS 16 in relation to

Covid-19 rent concessions. The rent concessions received by the Group reduced lease

liabilities by $1,452,480. A corresponding amount is recognised within other income in

the income statement.

E

The redundancies and associated costs relate to the restructuring and integration

of the New Zealand operations.

F

2020 and 2019 costs are primarily in relation to the Group's further attempt to acquire

Stuff Ltd.

As the Group has one operating segment, the assets and liabilities as reported on the consolidated balance sheet are also the segment assets

and liabilities, and the income tax expense in the consolidated income statement is also the segment income tax. A corresponding amount is

recognised within other income on the income statement.

20 NEW ZEALAND MEDIA AND ENTERTAINMENT

3.0 OPERATING ASSETS & LIABILITIES
3.1 INTANGIBLE ASSETS

Goodwill

$’000

Software

$’000

Masthead

Brands

$’000

Radio

Licences

$’000

Brands

$’000

To t a l

$’000

As at 31 December 2019

Cost166,39773,987146,9767 7,5 4759,079

523,986

Accumulated amortisation and impairment(166,397)(58,851)(74,336)(44,258)(29,881)

(373,723)

Net book value-15,13672,64033,2892 9,198150,263

For the period ended 30 June 2020

Opening net book amount-15,13672,64033,28929,198

150,263

Amortisation-(3,060)-(1,479)-

(4,539)

Adjustment and transfers-14---

14

Transfers from capitalised work in progress-7,104---

7,1 0 4

Net book value-19,19472,64031,8102 9,198152,842

As at 30 June 2020

Cost166,39781,105146,9767 7,5 4759,079

531,104

Accumulated amortisation and impairment(166,397)(61,911)(74,336)(45,737)(29,881)

(378,262)

Net book value-19,19472,64031,8102 9,198152,842

3.1.1 Half year impairment review

Significant judgments: As disclosed in note 2.3.1 the Directors have determined that the Group has one reportable segment –

being “Integrated Media and Entertainment”. The Directors have also determined that this is the only cash generating unit ("CGU")

for impairment testing because this is the lowest level for which there are separately identifiable cash inflows which are largely

independent of the cash inflows from other assets or groups of assets. Accordingly, all goodwill and intangibles with indefinite useful

lives are allocated to one CGU. This note also includes details of certain key estimates and assumptions made during the impairment

testing process.

A comprehensive impairment review was conducted at 31 December

2019. The recoverable amount of the CGU (which includes goodwill

and indefinite life intangible assets) is determined based on the

higher of fair value less costs to sell and value in use calculations

using management budgets and forecasts. The recoverable amount

of the CGU is compared against the carrying value of the CGU to

determine whether there has been impairment.

Covid-19 has had a significant impact on the Group, see note 1.5 for

further information. While advertising revenue was greatly reduced in

April 2020, May 2020 and June 2020 the Group's cost management

response, together with the Government's wage subsidy and Media

Relief package, has mitigated the effects on the Group's result

with the six months to 30 June 2020 returning an increased profit

compared to both last year and the forecast included in the year end

impairment model.

The current year's forecast has been reflected in the value in use model.

The value in use model also reflects a worsening revenue forecast of 7%

for 2021 and 4% for 2022 offset by the cost savings implemented by the

Group in response to Covid-19. The resulting value in use assessment

supports the carrying value of the non-amortising intangible assets.

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 21

NOTES TO THE CONSOLIDATED
INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

CONT.

With the exception of the impacts of Covid-19 outlined above, the

forecasts and assumptions used in the impairment assessment

are consistent with those disclosed in the consolidated financial

statements for the year ended 31 December 2019. The forecasts

have been prepared by management for the specific purpose of

impairment testing. Actual results may differ materially from those

forecast or implied. The forecasts are not, and should not be read as,

a forecast of, or guidance as to, the future financial performance and

earnings of the Group.

Revenue forecasts are prepared based on management’s current

expectations, with consideration given to internal information

and relevant external industry data and analysis. The forecasts

used in impairment testing require assumptions and judgments

about the future, such as discount rates, long term growth rates,

forecasted revenues, to which the model is sensitive, and which

are inherently uncertain.

Management has identified that there are reasonably possible

changes to key assumptions that could result in impairment. The

sensitivity of the assessment to reasonably possible changes to

key assumptions is largely unchanged from that disclosed in the

consolidated financial statements for the year ended 31 December

2019. Key factors in the current environment which may impact on

future performance include:

- the level of recovery in advertising spend following the negative

impact of lockdowns during the Covid-19 pandemic;

- the future economic outlook and overall business confidence

levels, given the Covid-19 impacts on advertising revenues;

- the level of digital transformation across business and consumer

markets, impacting advertising and subscription revenues; and

- the ongoing ability to manage costs in line with changes

in revenue.

The Group compares the carrying amount of net assets with the

market capitalisation value at each balance date. The share price

at 30 June 2020 was $0.27 equating to a market capitalisation of

$53.1 million. This market value excludes any control premium and

may not reflect the value of 100% of NZME’s net assets. The carrying

amount of NZME’s net assets at 30 June 2019 was $119.1 million

($0.61 per share) . Management considered the reasons for this

difference and whether all relevant factors had been allowed for

in their value in use model.

3.2 PROPERTY, PLANT AND EQUIPMENT

Freehold

land

$’000

Buildings

A


$’000

Plant and

equipment

$’000

To t a l

$’000

As at 31 December 2019

Cost or fair value1,16514,6973 37,16 5

353,027

Accumulated depreciation and impairment-(7,478)(305,647)

(313,12 5)

Net book amount1,1657, 2 1 931,51839,902

For the period ended 30 June 2020

Opening net book amount1,1657, 2 1931,518

39,902

Additions--73

73

Depreciation-(605)(3,514)

(4,119)

Other adjustments and transfers--(14)

(14)

Transfers from capitalised work in progress--1,157

1,157

Net book amount1,1656,61429,22036,999

As at 30 June 2020

Cost or fair value1,16514,697338,381

354,243

Accumulated depreciation and impairment-(8,083)(309,161)

(317,244)

Net book amount1,1656,61429,22036,999

A

Buildings include leasehold improvements with a netbook value of $6,500,978 (2019: $7,104,280).

22 NEW ZEALAND MEDIA AND ENTERTAINMENT

3.3 RIGHT-OF-USE ASSETS
Significant judgments: The Group has used the practical expedient of applying a single discount rate to a portfolio of assets and

has further applied the same incremental borrowing rate of 5% to each portfolio of assets. In determining the discount rate to use,

Management reviewed publicly available rates for Government Bonds, Westpac swap rates and Treasury Risk-free discount rates and

then applied an adjustment to these rates to apply a company specific credit risk. The Group has also used the practical expedient

of relying on previous assessments of whether leases are onerous and the practical expedient offered in relation to rent concessions

received in response to Covid-19. .



Buildings

$’000

Transmission

$’000

Vehicles

$’000

Other

$’000

To t a l

$’000

As at 31 December 2019

Net book amount6 7, 5 5 36,2191,7303675,538

For the period ended 30 June 2020

Additions--117-

117

Depreciation(4,021)(1,873)(417)(28)

(6,339)

Changes in lease payments or lease terms(171)---

(171)

Net book amount63,3614,3461,430869,145

3.4 CAPITAL WORK IN PROGRESS

June 2020

$’000

As at 31 December 201913,633

Additions

3,228

Transfers to property, plant and equipment

(1,157)

Transfers to intangible assets

( 7,1 0 4)

As at 30 June 20208,600

Capital work in progress is transferred to the relevant asset category once the project is completed. Capitalised work in progress

is not depreciated or amortised prior to being transferred to the relevant asset category.

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 23

NOTES TO THE CONSOLIDATED
INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

CONT.

3.5 NET TANGIBLE ASSETS

Net tangible assets per share is a non-GAAP measure that is required to be disclosed by the NZX Listing Rules. The calculation of the Group's

net tangible assets per share and its reconciliation to the consolidated balance sheet is presented below:

June 2020

$’000

December 2019

$’000

Total assets

338,611

353,844

(Less): intangible assets

(152,842)

(150,263)

(Less): total liabilities

(219,559)

(237,374)

Net tangible assets(33,790)

(33,793)

Number of shares issued (in thousands)

196,556

196,011

Net tangible assets per share($0.17)

($0.17)


3.6 LEASE LIABILITIES

June 2020

$’000

As at 31 December 2019

Current lease liabilities

11,076

Non-current lease liabilities

84,807

Total lease liabilities95,883

(Add): Interest on lease liabilities

2,325

(Add): New leases

117

(Less): Rent concessions

(1,452)

(Less): Adjustments

(172)

Total lease liabilities before cash payments96,701

(Less): Interest paid on leases

(2,302)

(Less): Principal payments

(4,777)

Total cash payments( 7,079)

Total lease liabilities at 30 June 202089,622

Current lease liabilities

9,717

Non-current lease liabilities

79,905

Total lease liabilities at 30 June 202089,622

24 NEW ZEALAND MEDIA AND ENTERTAINMENT

4.0 CAPITAL MANAGEMENT
4.1 DIVIDENDS

4.1.1 Dividends paid

On 24 February 2020 the Board of Directors confirmed that NZME Ltd would not be declaring a final dividend for the year

to 31 December 2019.

4.1.2 Dividends declared after balance date

The Board of Directors have not declared an interim dividend for the year to 31 December 2020.

4.1.3 Franking and imputation credits

June 2020

$’000

December 2019

$’000

Imputation credits available for subsequent reporting periods based on the New Zealand 28%

tax rate for the Group

NZ$ 13,492

NZ$ 12,596

Franking credits available to the Company for subsequent reporting periods based on the

Australia 30% tax rate for the Group

AU$ 0

A

AU$ 0

A

A

Although the Company does not have any franking credits available for use, other entities within the Group have AU$10,828,676 (December 2019: AU$10,828,676) available that

Directors expect to be available to the Company in future periods.

4.2 INTEREST BEARING LIABILITIES

June 2020

$’000

December 2019

$’000

Non-current interest bearing liabilities

Bank loans – secured

80,500

89,500

Deduct:

Capitalised borrowing costs

(255)

(351)

Total non-current interest bearing liabilities80,245

89,149

Net debt

Cash and cash equivalents

(25,013)

(14,416)

Total debt less cash and cash equivalents55,232

74,733

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 25

NOTES TO THE CONSOLIDATED
INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

CONT.

4.3 CASH FLOW INFORMATION

June 2020

$’000

June 2019

$’000

Reconciliation of cash

Cash at end of the period, as shown in the statement of cash flows, comprises:

Total current assets

25,013

10,864

Reconciliation of net cash inflows / (outflows) from operating activities to profit for the

period:

Profit for the period

3,011

950

Depreciation and amortisation expense

14,997

17,0 10

Borrowing cost amortisation

96

97

Net (gain) on sale of non-current assets

-

(11)

Change in current / deferred tax payable

1

(1,554)

Lease rent concession

(1,452)

-

Interest accrual on leases

23

-

Share based payment expense

212

118

Changes in assets and liabilities net of effect of acquisitions:

Trade and other receivables

13,068

4,189

Inventories

272

(382)

Prepayments

490

(1,250)

Trade and other payables and employee benefits

(3,044)

(824)

Net cash inflows from operating activities

2 7,6 74

18,343

4.4 FAIR VALUE MEASUREMENT

The Group measures and recognises the following assets and liabilities at fair value on a recurring basis:

• Financial assets at fair value through profit or loss (FVTPL);

• Land and buildings (excluding leasehold improvements).

The Group is funded from a combination of its own cash reserves

and NZ$150 million bilateral bank loan facilities, which NZME

refinanced on 21 November 2018, of which $80.5 million

(December 2019: $89.5 million) is drawn and $69.5 million

(December 2019: $60.5 million) is undrawn as at 30 June 2020.

The facility limit would have stepped down by $10 million annually

from 1 January 2020 and was to have expired on 1 January 2022.

The interest rate for the drawn facility is the BKBM plus credit margin.

The NZME bilateral facilities contain undertakings which are

customary for facilities of this nature including, but not limited to,

provision of information, negative pledge and restrictions on priority

indebtedness, acquisition and disposals of assets. The assets of the

Group are collateral for the interest bearing liability.

In addition, the Group must comply with financial covenants

(a net debt to EBITDA ratio and an EBITDA to net interest expense

ratio) for each 12 month period ending on 30 June and 31 December.

The Group has complied with all relevant covenants.

On 22 July 2020 the parties agreed further amendments to the

banking facilities with an extension of the facilities for an additional

eighteen months. The new expiry date is 1 July 2023. The new

agreement has amended financial covenants with revised leverage

ratios and requires no distributions until after 30 June 2021.

The facility limit of the extended facilities is $120 million and

will step down by $10 million at 30 June 2021.



26 NEW ZEALAND MEDIA AND ENTERTAINMENT

4.4.1 Fair value hierarchy
NZ IFRS 13 requires disclosure of fair value measurements by level of

the following fair value measurement hierarchy:

• Level 1: quoted prices (unadjusted) in active markets for

identical assets or liabilities;

• Level 2: inputs other than quoted prices included within level 1

that are observable for the asset or liability, either directly

or indirectly, and

• Level 3: inputs for the asset or liability that are not based on

observable market data (unobservable inputs).

4.4.2 Recognised fair value measurements

June 2020

$’000

December 2019

$’000

Recurring fair value measurements

Financial assets (Level 2)

Derivative financial instruments

(587)

248

Financial assets (Level 3)

There are no financial assets carried at fair value. Other financial assets of $4,122,569

(December 2019: $4,122,569) are held at cost and therefore have been excluded from this

table. The balance relates to the Group's investments in associates and joint arrangements.

Total financial assets(587)

248

Non-financial assets (Level 3)

Freehold land and buildings

Freehold land

1,165

1,165

Buildings (excluding leasehold improvements)

113

115

Total non-financial assets1,278

1,280

All fair value measurements referred to above are either level 2 or level 3 of the fair value hierarchy and there were no transfers between

levels.

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 27

NOTES TO THE CONSOLIDATED
INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

CONT.

4.4.3 Disclosed fair values

Performance measures

The Group also has a number of assets and liabilities which are

not measured at fair value but for which fair values are disclosed

in these notes.

The carrying amounts of trade receivables and payables

are assumed to approximate their fair values due to their

short-term nature.

The fair value of interest bearing liabilities disclosed in note 4.2 is

estimated by discounting the future contractual cash flows at the

current market interest rates that are available to the Group for

similar financial instruments. For the period ending 30 June 2020,

the borrowing rates were determined to be between 2.5% and 4.0%

(December 2019: between 3.4% and 4.6%), depending on the type of

borrowing. The fair value of borrowings approximates the carrying

amount, as the impact of discounting is not significant (level 2).

4.4.4 Valuation techniques used to derive at level 2 and 3 fair values

Recurring fair value measurements

The fair value of financial instruments that are not traded in an active

market is determined using valuation techniques.

These valuation techniques maximise the use of observable market

data where it is available and rely as little as possible on entity

specific estimates. If all significant inputs required to fair value an

instrument are observable, the instrument is included in level 2.

If one or more of the significant inputs is not based on observable

market data, the instrument is included in level 3.

The Group obtains independent valuations for its freehold land and

buildings (classified as property, plant and equipment in note 3.2),

less subsequent depreciation for buildings, with sufficient regularity

to ensure that the carrying value of the assets is materially consistent

with their fair value. All resulting fair value estimates for properties

are included as level 3.



28 NEW ZEALAND MEDIA AND ENTERTAINMENT

5.0 GROUP STRUCTURE AND INVESTMENTS IN OTHER ENTITIES
5.1 CONTROLLED ENTITIES

The consolidated interim financial statements incorporate the assets, liabilities and results of the subsidiaries listed below. Unless otherwise

stated, they have share capital consisting solely of ordinary shares that are held directly by the Group, and the proportion of ownership

interest held equals the voting rights held by the Group. All entities are incorporated in, and operate in, New Zealand unless otherwise stated.

There were no changes in control during the period ended 30 June 2020.

June 2020 June 2020

Ownership Ownership

InterestInterest

December 2019

Ownership

Interest

Name of entity

Grabone Limited

100%

100%

NZME Australia Pty Limited

A

100%

100%

NZME Educational Media Limited

100%

100%

NZME Holdings Limited

100%

100%

NZME Investments Limited

100%

100%

NZME Print Limited

100%

100%

NZME Publishing Limited

100%

100%

NZME Radio Investments Limited

100%

100%

NZME Radio Limited

B

100%

100%

NZME Specialist Limited

100%

100%

The Hive Online Limited

100%

100%

New Zealand Radio Network Limited

100%

100%

The Radio Bureau Limited

100%

100%

OneRoof Limited

80%

80%

A

Incorporated in, and operates in, Australia.

B

One "Kiwi Share" held by the Minister of Finance. The rights and obligations are set out in the NZME Radio constitution.


CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 29

5.2 INTERESTS IN OTHER ENTITIES
The Group has the following associates, joint ventures and joint operations:

June 2020 June 2020

Ownership Ownership

InterestInterest

December 2019

Ownership

Interest

Eveve New Zealand Limited

A

40%

40%

KPEX Limited

D

25%

25%

New Zealand Press Association Limited

A

38.82%

38.82%

Restaurant Hub Limited

A

40%

40%

The Beacon Printing & Publishing Company Limited

A

21%

21%

The Gisborne Herald Company Limited

(held through Essex Castle Limited as a trust company for NZME Publishing Limited)

A


49%

49%

The Radio Bureau

B

50%

50%

The Wairoa Star Limited

A

40.41%

40.41%

The Newspaper Publishers Association of New Zealand Incorporated

C

Online Media Association

C

New Zealand Media Council

C

Radio Broadcasters Association Incorporated

C

A

These entities are classified as joint ventures or associates. Because the effects of equity accounting are immaterial, these investments are carried at cost.

B

The Radio Bureau is classified as a joint operation and the Group has included its direct right to the assets, liabilities, revenues and expenses of joint operations and its share

of any jointly held or incurred assets, liabilities, revenues and expenses in these consolidated financial statements.

C

These are bodies with which entities in the Group have memberships, but no ownership interest.

D

In August 2019 it was announced that KPEX Limited would be wound up. The notice that KPEX is to be removed from the Register of Companies was issued on 16 July 2020.

NOTES TO THE CONSOLIDATED

INTERIM FINANCIAL STATEMENTS

(UNAUDITED)

CONT.

30 NEW ZEALAND MEDIA AND ENTERTAINMENT

6.0 OTHER NOTES
6.1 RELATED PARTIES

The Beacon Printing & Publishing Company Limited purchased

advertising from the Group during the six months ended 30 June

2020 totalling $270 (2019: $3,559) and reimbursed $nil (2019:

$6,200) for paper used.

In November 2015, the Company, Stuff, TVNZ and MediaWorks

launched a new local advertising exchange service, KPEX Limited,

offering media agencies and clients a programmatic option for

purchasing online advertising. The Group received advertising

revenue of $nil (2019: $1,061,448) from KPEX Limited and paid

commission of $nil (2019: $97,487) to KPEX Limited. On

19 August 2019 it was agreed that KPEX would be wound up.

The Group has commitments to provide future services (such as

house advertising, occupancy space at NZME offices, business

as usual finance and human resources support) to certain joint

ventures and associates. During the period such services were

provided to Eveve New Zealand Limited, valued at $13,996

(2019: $21,496) and Restaurant Hub Limited, valued at $6,004

(2019: $37,898). The outstanding balances for future services

are included in the table below, along with other receivables

and payables.

During the period the Group received advertising revenue from

The Wairoa Star Limited totalling $1,736 (2019: $5,913). The Wairoa

Star Limited also purchased other services totalling $nil (2019: $709)

from the Group. The Group purchased services from The Wairoa

Star Limited totalling $904 (2019: $608) during the year.

The Chinese New Zealand Herald ceased being a related party in

December 2019. In the period ending June 2019 the Group received

advertising revenue totalling $52,118 from The Chinese New Zealand

Herald Limited and paid commission totalling $24,932.

June 2020

Receivables

$’000

December 2019

Receivables

$’000

June 2020

Payables

$’000

December 2019

Payables

$’000

Balances with related party

Eveve New Zealand Limited

-

-

12

26

Restaurant Hub Limited

58

47

6

78

The Wairoa Star Limited

-

1

-

-

The Beacon Printing & Publishing Company Limited

-

1

-

-

Total related party receivables and payables 58

49

18

104

6.2 CONTINGENT LIABILITIES

The Group did not have contingent liabilities as at 30 June 2020.

6.3 SUBSEQUENT EVENTS

An amendment to the existing loan facilities was signed on 22 July 2020, see note 4.2.

The changes to New Zealand's lockdown levels on 12 August 2020 are discussed in note 1.5.5.

The Directors are not aware of any other material events subsequent to the reporting date.

CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 31

PricewaterhouseCoopers, 188 Quay Street, Private Bag 92162, Auckland 1142, New Zealand
T: +64 9 355 8000, F: +64 9 355 8001, pwc.co.nz


Independent review report

To the shareholders of NZME Limited


Report on the consolidated interim financial statements

We have reviewed the accompanying consolidated interim financial statements of NZME Limited (the

Company) and its subsidiaries (the Group) on pages 9 to 31, which comprise the consolidated interim

balance sheet as at 30 June 2020, and the consolidated interim income statement, the consolidated

interim statement of comprehensive income, the consolidated interim statement of changes in equity

and t

he consolidated interim statement of cash flows for the six months ended on that date, and

selected explanatory notes.

Directors’ responsibility for the consolidated interim financial statements

The Directors are responsible on behalf of the Company for the preparation and fair presentation of

these consolidated interim financial statements in accordance with International Accounting Standard

34 Interim Financial Reporting (IAS 34) and New Zealand Equivalent to International Accounting

Standard 34 Interim Financial Reporting (NZ IAS 34) and for such

internal control as the Directors

determine is necessary to enable the preparation of consolidated interim financial statements that are

free from material misstatement, whether due to fraud or error.

Our responsibility

Our responsibility is to express a conclusion on the accompanying consolidated interim financial

statements based on our review. We conducted our review in accordance with the New Zealand

Standard on Review Engagements 2410 Review of Financial Statements Performed by

the

Independent Auditor of the Entity (NZ SRE 2410). NZ SRE 2410 requires us to conclude whether

anything has come to our attention that causes us to believe that the consolidated interim financial

statements, taken as a whole, are not prepared in all material respects, in accordance with IAS 34 and

NZ IAS 34. As the auditors of the Company, NZ SRE 2410 requires that we comply with the ethical

requirements relevant to the audit of the annual financial statements.

A review of consolidated interim financial statements in acc

ordance with NZ SRE 2410 is a limited

assurance engagement. The auditor performs procedures, primarily consisting of making enquiries,

primarily of persons responsible for financial and accounting matters, and applying analytical and

other review procedures.

The procedures performed in a review are substantially less than those performed in an audit

conducted in accordance with International Standards on Auditing (New Zealand) and International

Standards on Auditing. Accordingly, we do not express an audit opinion on these consolidate

d interim

financial statements.

We are independent of the Group in accordance with Professional and Ethical Standard 1

International Code of Ethics for Assurance Practitioners (including International Independence

Standards) (New Zealand) (PES 1) issued by the New Zealand Auditing and Assurance Standards

Board and the International Code of Ethics for Professional Accountants (including International

Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA

Code), and we have fulfi lled our other ethical responsibilities in accordance with these requirements.

Our firm carries out other services for the Group in the areas of

agreed upon procedures for the

benchmarking of market revenue data and agreed upon procedures relating to the Group’s return to

the Broadcasting Standards Authority. I n addition, certain partners and employees of our firm may

32 NEW ZEALAND MEDIA AND ENTERTAINMENT

PricewaterhouseCoopers, 188 Quay Street, Private Bag 92162, Auckland 1142, New Zealand
T: +64 9 355 8000, F: +64 9 355 8001, pwc.co.nz


Independent review report

To the shareholders of NZME Limited


Report on the consolidated interim financial statements

We have reviewed the accompanying consolidated interim financial statements of NZME Limited (the

Company) and its subsidiaries (the Group) on pages 9 to 31, which comprise the consolidated interim

balance sheet as at 30 June 2020, and the consolidated interim income statement,

the consolidated

interim statement of comprehensive income, the consolidated interim statement of changes in equity

and the consolidated interim statement of cash flows for the six months ended on that date, and

selected explanatory notes.

Directors’ responsibility for the consolidated interim financial statements

The Directors are responsible on behalf of the Company for the preparation and fair presentation of

these consolidated interim financial statements in accordance with International Accounting Standard

34 Interim Financial Reporting (IAS

34) and New Zealand Equivalent to International Accounting

Standard 34 Interim Financial Reporting (NZ IAS 34) and for such internal control as the Directors

determine is necessary to enable the preparation of consolidated interim financial statements that are

free from material misstatement, whether due to fraud or error.

Our responsibility

Our responsibility is to express a conclusion on the accompanying consolidated interim financial

statements based on our review. We conducted our

review in accordance with the New Zealand

Standard on Review Engagements 2410 Review of Financial Statements Performed by the

Independent Auditor of the Entity (NZ SRE 2410). NZ SRE 2410 requires us to conclude whether

anything has come to our attention that causes us to believe that the consolidated interim financial

statements, taken as a whole, are not prepared in all material respects, in accordance with IAS 34 and

NZ IAS 34. As the auditors of the Company, NZ SRE 2410 requires that we comply with the ethical

requirement

s relevant to the audit of the annual financial statements.

A review of consolidated interim financial statements in accordance with NZ SRE 2410 is a limited

assurance engagement. The auditor performs procedures, primarily consisting of making enquiries,

primarily of persons responsible for financial and accounting matters, and applying analytical and

other review procedures.

The procedures performed in a review are substantially less than those performed in an audit

conducted in accordance with

International Standards on Auditing (New Zealand) and International

Standards on Auditing. Accordingly, we do not express an audit opinion on these consolidate

d interim

financial statements.

We are independent of the Group in accordance with Professional and Ethical Standard 1

International Code of Ethics for Assurance Practitioners (including International Independence

Standards) (New Zealand) (PES 1) issued by the New Zealand Auditing and Assurance Standards

Board and the International Code of Ethics for Professional Accountants (including

International

Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA

Code), and we have fulfi lled our other ethical responsibilities in accordance with these requirements.

Our firm carries out other services for the Group in the areas of

agreed upon procedures for the

benchmarking of m

arket revenue data and agreed upon procedures relating to the Group’s return to

the Broadcasting Standards Authority. I n addition, certain

partners and employees of our firm may

subscribe to NZME services on normal terms within the ordinary course of the trading activities

of the Group.

The provision of these other services has not impaired our independence.


Conclusion

Based on our review, nothing has come to our attention that causes us to believe that these

consolidated interim financial statements of the Group do not present fairly, in all material respects,

the financial position of the Group as at 30 June 2020, and its financial performance and cash flows

for the six months t

hen ended, in accordance with IAS 34 and NZ IAS 34.

Who we report to

This report is made solely to the Company’s Shareholders, as a body. Our review work has been

undertaken so that we might state to the Company’s Shareholders those matters which we are required

to state to them in our review report and for no other purpose. To the fullest extent permitted by law,

we do not accept or assume responsibility to anyone other than the Shareholders, as a body, for our

review procedures, for this re

port, or for the conclusion we have formed.


For and on behalf of:







Chartered Accountants Auckland

24 August 2020



CONSOLIDATED INTERIM FINANCIAL STATEMENTS 2020 33

TUKUTUKU KŌRERO
Education Gazette

NEW ZEALAND

&

---

1


MEDIA RELEASE 25 August 2020


STRONG PERFORMANCE AS NZME QUICKLY NAVIGATES COVID-19 IMPACTS


New Zealand Media and Entertainment (NZME) has today announced its financial results for

the half year ended 30 June 2020, reporting 5% growth in Operating EBITDA

1

to $28.9

million.

Releasing NZME’s Interim Report today CEO Michael Boggs paid tribute to NZME’s people.


“They have ensured NZME withstands the extraordinary challenges Covid-19 continues to

pose. They have also remained absolutely committed to NZME’s purpose of keeping Kiwis in

the know by delivering leading news and information that all New Zealanders can trust,” said

Boggs.

NZME’s Chairman, Barbara Chapman, also thanked New Zealand businesses for their ongoing

support.

“Owning, running and leading a business has never been tougher. That so many Kiwi

businesses have continued to see the value in staying connected to their customers by

continuing to invest in advertising with us, is an absolute testimony to the resilience and

commitment of our commercial partners,” said Chapman.

NZME’s Half Year results were also driven by the Company’s strong audience performance.

“More than 3.2 million New Zealanders

2

rely on us to keep them informed and entertained.

The importance of this responsibility continues to be highlighted during the ongoing

unprecedented events of 2020,” said Boggs.

As advertising and retail circulation revenues came under significant pressure in the second

quarter, NZME gained market share across key revenue channels within radio

3

, print

4

and

digital

5

advertising. NZME’s highly engaged audiences kept commercial partners and

advertisers turning to NZME as a powerful multi-platform connection to engage with their

customers.

Today NZME reported total Operating Revenue

1

of $157.8 million for the half year, down

13% on the comparable period, largely due to the impacts of Covid-19.

Effective capital management resulted in a significant $19.5 million reduction in Net Debt

over the half year to $55.2 million, representing a Net Debt to Operating EBITDA

1

ratio of 1.0

times.


1

Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like for like comparison between

2019 and 2020 half years. Please refer to pages 31-32 of the 2020 Half Year Results Presentation for a detailed reconciliation. Operating and

statutory results include $8.6 million of Covid-19 government wage subsidy received in H1 2020.

2

Nielsen CMI Fused Q2 19 – Q1 20, June, People 10+.

3

PwC Radio advertising market benchmark report, 6 months to 30 June 2020 vs 6 months to 30 June 2019.

4

PwC NPA quarterly performance comp. report, June 2020, 6 months to 30 June 2020 vs 6 months to 30 June 2019.

5

IAB digital advertising revenue – General Display, IAB NZ Digital advertising revenue report, Q2 2020.


2




NZME’s Operating EBITDA

6

includes $8.6 million the business received from the government

as a wage subsidy.

“NZME’s ongoing focus on cost efficiencies prior to Covid-19 meant we were in a good

position as the initial impacts of Covid-19 became clear. We moved swiftly to ensure NZME

did not just withstand the impacts but was best placed to quickly implement a number of

additional initiatives that helped mitigate Covid-19 impacts on earnings. The government

wage subsidy also helped us retain roles that are now supporting our recovery,” said Boggs.

NZME continued to make significant progress in each of its three key strategic priorities – to

lead the future of news and journalism in New Zealand, grow radio and lead digital audio, and

create New Zealand’s leading real estate platform.

NZ Herald Premium digital subscriptions continue to grow and now total more than 82,000,

including 43,000 paid digital subscribers.

“This further reinforces our belief that now and into the future, New Zealanders are prepared

to support quality journalism, delivered by news teams they can trust. We will continue to

invest in this growing part of our business with initiatives such as the enhanced NZ Herald

App launched in late February,” said Boggs.

Growth in NZME’s radio revenue continued until Covid-19 began to impact advertising

revenues towards the end of the first quarter.

Talk radio major market audience share grew 0.8% year-on-year to 14.8% due to the

continued success of Newstalk ZB

7

. NZME has recently made some exciting content and

talent enhancements to increase music radio listener market share.

OneRoof goes from strength to strength, now hosting more residential for-sale listings in

Auckland than any other digital real estate site. The platform now hosts over 83% of

residential for-sale listings nationwide

8

.

Barbara Chapman said NZME went into the Covid-19 pandemic in a strong position.

“Continued success against our strategic priorities and effective capital management has

enabled NZME to rebound quickly and deliver a pleasing interim result.

“I am proud that NZME has served as an Essential Service during this unprecedented time,

fulfilling our responsibilities to our audience and advertisers in connecting a growing number

of New Zealanders with leading news, quality journalism and entertainment,” said Chapman.


6

Operating results presented include the impact of NZ IFRS 16, however exclude exceptional items to allow for a like for like comparison between

2019 and 2020 half years. Please refer to pages 31-32 of the 2020 Half Year Results Presentation for a detailed reconciliation. Operating and

statutory results include $8.6 million of Covid-19 government wage subsidy received in H1 2020.

7

GfK Radio Audience Measurement, Commercial Radio Stations, Market Share, S1 2020, People 10+.

8

OneRoof’s listings as a percentage of residential for-sale listings on trademe.co.nz.


3



NZME warned against expectations that any Covid-19 recovery would be straight forward.

“Given the experience of the past month, navigating the Covid-19 recovery is likely to remain

a focus for some time. But there will be a recovery. That means we need to continue to be

adaptable, look for new opportunities to support our customers, stay focussed on costs and

continue to deliver the high-quality news, information and entertainment New Zealanders

deserve and expect from NZME,” said Boggs.

ENDS


The full set of New Zealand Media and Entertainment’s 2020 half year results materials can

be found at https://www.nzx.com/companies/NZM/announcements


For further information please contact:


Cliff Joiner

GM Communications

T: +64 21 270 9995

Email: cliff.joiner@nzme.co.nz

Data sourced from publicly available filings. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz. For informational purposes only. Not investment advice.

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