The net sales of Viisnurk AS for the three months of 2004 were 105.4 mil. kroons (6.7 mil. euros) and the net profit 1.3 mil. kroons (0.08 mil. euros). In the same period of the last year, the net sales totalled 91.2 mil. kroons (5.8 mil. euros) and the net profit 0.6 mil. kroons (0.04 mil. euros). When compared to the same period of the previous year, the turnover of Viisnurk has increased by 15%, and profit by nearly 50%.

The earnings of Viisnurk before interest and depreciation, i.e. EBITDA, amounted to 9.2 mil. kroons (0.6 mil. euros) in the 1st quarter of 2004, and to 10.0 mil. kroons (0.6 mil. euros) in the 1st quarter of 2003.

During the 1st quarter of 2004 the Supervisory Board of Viisnurk AS approved a restructuring plan according to which it was decided:

- To sell the Building Materials Division;
- To sell the Sports Goods Division;
- To close down the Wood Division and to sell or rent out its fixed assets.

The objective of the restructuring plan is to enable concentration of efforts on to the development of the main activity (furniture production), and to strengthen the company's financial position. At present, the activities concerning the restructuring process are advanced as planned.


Divisional Review

The net sales of the Furniture Division of Viisnurk AS for the 1st quarter were 42.3 mil. kroons (2.7 mil. euros) and the profit was 1 mil. kroons (0.06 mil. euros). The figures of the Furniture Division include also the results of the subsidiary Skano OÜ, which deals with the retail sales of Viisnurk furniture. Skano OÜ earned 247 thousand kroons (15.8 thousand euros) profit on its turnover of 1 mil. kroons (0.06 mil. euros). The net sales of the Furniture Division for the 1st quarter in 2003 were 42.5 mil. kroons (2.7 mil. euros) and the profit was 5.7 mil. kroons (0.36 mil. euros).

The economic results of the Furniture Division for the 1st quarter were as planned. The economic results were positively influenced by a thorough analysis of the product portfolio costs and revenues, and by implementing these results primarily for the development of sales of higher profitability products. At the same time, during the 1st quarter the Division was continually dealing with technological and purchasing problems related to the series manufacture of new products introduced at the end of the last year. At present, the decision has been reached to terminate the production of problematic products, and a plan has been developed for further improvement of the Furniture Division's product portfolio and for significant reductions in the expenditure.

The economic activities of the Sports Goods Division resulted in the net sales of 7.5 mil. kroons (0.48 mil. euros) and the loss of 4.6 mil. kroons (0.29 mil. euros) in the 1st quarter. In the same period last year, the turnover of the division was 9.2 mil. kroons (0.59 mil. euros) and the loss 4.9 mil. kroons (0.31 mil. euros). In the 1st quarter the economic results were affected by small production capacity, which is due to the seasonality of the division's activity. Since beginning of the year the Sports Goods Division has been active in fulfilling the orders of the new season. In addition Viisnurk is currently introducing the Sporting Goods Division to potential buyers as part of the restructuring process.

The net sales of the Building Material Division for the 1st quarter were 26.8 mil. kroons (1.7 mil. euros) and the profit was 5.6 mil. kroons (0.36 mil. euros). Compared to the year before, the turnover of the division has grown by 12% and profits by 4%. The economic results of the division are continuously advanced by favourable market situation, which has offered possibilities for increasing the profitability of the product portfolio. Potential buyers are currently performing due diligence in the Building Materials Division and Viisnurk is expecting to receive the final bids in the middle of June. Upon receiving satisfactory bids the transaction closing is expected in July.

The net sales of the Wood Division of Viisnurk AS for the 1st quarter were 28.6 mil. kroons (1.8 mil. euros) and its economic activity resulted in the profit of 217 thousand kroons (13.9 thousand euros). During the same period in 2003, the turnover of the division was 15.2 mil. kroons (0.97 mil. euros) and the loss 709 thousand kroons (45.2 thousand euros). Positive economic results were achieved due to an improving market situation in the beginning of the year, which enabled the division to increase production capacity and efficiency. Since April 16 the Wood Panels Division has been closed and Viisnurk is currently negotiating a sale of the division's assets with potential buyers.

During the 1st quarter Viisnurk AS sold its real estates not related to production for 3.9 mil. kroons (0.25 mil. euros), earning a profit of 3.1 mil. kroons (0.2 mil. euros).



INCOME STATEMENT                                                           
consolidated                   Thou. Kr.    Thou. Kr.    Thou. eur    Thou. eur
                                 1st quarter   1st quarter  1st quarter   1st quarter
                                       2004          2003           2004          2003
                                                                           
RETURN ON SALES            105,441       91,197        6,739       5,829
                                                                           
Cost of production sold      (95,292)     (79,848)     (6,090)     (5,104)
                                                                           
Gross profit                         10,149       11,349          649          725
                                                                           
Marketing expenses             (7,388)      (5,616)       (472)        (359)
                                                                           
General administrative          (2,327)      (2,709)        (149)       (173)
expenses
                                                                           
Other income                        3,251           374          207          24
                                                                           
Other expenses                     (521)         (602)         (33)        (38)
                                                                           
Operating profit                     3,164         2,796         202         179
                                                                           
Financial income and              (1,876)      (2,210)      (120)       (142)
financial expenses
                                                                           
NET PROFIT FOR THE PERIOD  1,288          586          82            37
                                                                           
Basic earnings per share             0,29         0,13        0,02         0,01
Diluted earnings per share          0,29         0,13        0,02         0,01



BALANCE SHEET                                                   
consolidated                   Thou. Kr.    Thou. Kr.    Thou. eur   Thou. eur
                                  31.3.2004  31.12.2003    31.3.2004  31.12.2003
                                                                
Cash and bank                     1,391        1,141            89           73
Customer receivables          44,598      45,005        2,850       2,876
Other receivables                     36           115              2             7
Prepayments                       4,537        7,127           290         455
Inventories                       68,278       63,819        4,364       4,080
Total current assets          118,840     117,207        7,595       7,491
                                                                
Long-term financial               1,436        1,436            92            92
investments
Real estate investments        1,808        2,535           116          162
Tangible fixed assets         152,021     156,102        9,716       9,977
Intangible fixed assets          3,450        3,716            220          237
Total fixed assets             158,715     163,789       10,144      10,468
                                                                
TOTAL ASSETS               277,555     280,996       17,739      17,959
                                                                
                                                                
Debt obligations                 87,202      90,011        5,573        5,753
Customer prepayments           182           219            12             14
Supplier payables               38,212      38,801        2,442         2,480
Taxes payable                     6,241       6,956           399           445
Accrued expenses              17,393     17,514         1,112        1,119
Short-term provisions           2,672        3,129           171           200
Total current liabilities        151,902    156,630        9,709      10,011
                                                                
Non-current debt oblig.       50,160      50,160        3,206       3,206
Total non-current liab.         50,160      50,160        3,206       3,206
                                                                
Total liabilities
Share capital (nom. value)    44,991      44,991        2,875       2,875
Issue premium                   11,332       11,332           724         724
Mandatory capital reserve      4,499        4,499           288          288
Retained profits                 13,384       82,223           855       5,255
Net profit for the year          1,287    (68,839)             82     (4,400)
Total equity                       75,493      74,206        4,824        4,742
TOTAL LIABILIT. AND       277,555     280,996       17,739     17,959
EQUITY



Andrus Aljas
CFO
+372 447 8355