Revaluation. Surplus. Share based payment reserve. Retained. Earnings. Total equity. Balance as at Beginning of the Year
GUINNESS NIGERIA PLC Unaudited interim financial statements for the period ended 30 September 2015 STATEMENT OF COMPREHENSIVE INCOME - GUINNESS NIGERIA PLC
Revenue Cost of Sales Distribution/Admin and Other Expenses Other Income Financial Charges Profit/Loss Before Tax Taxation Profit/Loss After Tax Other Comprehensive Income Total Comprehensive Income Profit/Loss After Tax Attr. To Noncontrolling Int Profit/Loss After Tax Owners of the Company Total Comp. Inc.Attr. to Non-Controlling Interest Attributable to Owners of the Company Basic Earnings per Share (k) Fully Diluted Earnings per Share(k)
3 Months Ended (30 3 Months Ended (30 September 2015) September 2014) N'000 N'000 21,741,803 21,047,798 (12,437,248) (10,499,944) (8,001,414) (7,837,927) 144,242 193,095 (929,818) (940,727) 517,565 1,962,295 (155,269) (477,644) 362,296 1,484,651 362,296 1,484,651 362,296 1,484,651 362,296 1,484,651 24 94 24 94
% Change 3% 18% 2% -25% -1% -74% -67% -76% 0% -76% 0% -76% 0% -76% -76% -76%
STATEMENT OF FINANCIAL POSITION - GUINNESS NIGERIA PLC Period Ended (30 September 2015)
Year Ended (30 June 2015)
% Change
N'000 85,863,316
N'000 87,754,074
904,631 15,700 86,783,647 11,084,331 21,322,991 6,583,384
942,887 38,159 88,735,120 10,750,598 16,956,291 5,804,623
38,990,706
33,511,512
-2% 0% 0% -4% -59% 0% 0% 0% -2% 3% 26% 13% 16%
Trade and Other Payables 25,414,110 Current Financial liabilities 21,255,474 Current Tax Liabilities 2,430,973 Total Current Liabilities 49,100,557 Non-Current Financial liabilities 12,422,202 Provisions 2,206,686 Deferred Tax Liabilities 13,341,236 Liabilities included in disposal groups classified as held for sale (Where applicable) Total Non-Current Liabilities 27,970,124 Working Capital (10,109,851) Net Assets 48,703,672
31,482,313 12,342,327 2,275,704 46,100,344 12,250,754 2,212,922 13,341,236 27,804,912 (12,588,832) 48,341,376
-19% 72% 7% 7% 1% 0% 0% 0% 1% -20% 1%
Non Controlling Interest Attributable to Owners of the Company
48,341,376
0% 1%
Property, plant and equipment Deferred Tax Assets Investment property Intangible Assets Non-current debtors and other receivables Investments accounted for using the equity method Financial assets Non-current asset held for sale and disposal groups Total Non Current Assets Inventories Debtors and Other Receivables Cash and cash equivalents Total Current Assets
48,703,672
STATEMENT OF CHANGES IN EQUITY
Balance as at Beginning of the Year (1 Jul 2015) Changes in Equity Current Period: Issued Share Capital Share Premium on Issued Share Capital Statute Barred unclaimed dividend written back - Acturial loss - Share based payment charge - Share based payment recharge Dividend Changes in Accounting Policy - Share based payment transactions Changes in Equity for the Prior Year: Issued Share Capital Dividend Statute Barred unclaimed dividend written back Total Comprehensive Income Balance as at End of the Current Period (30 Sept 2015)
Total
Share Capital 752,944 -
Capital Reserve 8,961,346
PPE Revaluation Share based Surplus payment reserve 18,582
26,230 (26,230) -
752,944
8,961,346
-
STATEMENT OF CASH FLOWS
Operating Cash Flow before Working Capital Changes Cash Flow from Operating Activities Net Cash Generated/(Utilised) in Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities Net (Decrease)/Increase Cash and Cash Equivalent Cash and Cash Equivalent Beginning of the period Cash and Cash Equivalent End of the period
Retained Earnings 38,608,504
3 Months Ended (30 3 Months Ended (30 September 2015) September 2014) N'000 N'000 4,336,061 5,742,166 (5,654,200) 121,852 (6,687,946) (1,382,895) (592,853) (3,374,601) (1,316,118) (2,186,822) (8,596,917) (6,944,318) 4,332,861 1,610,357 (4,264,056) (5,333,961)
CORPORATE ACTION Proposed Bonus
N/A
Proposed Dividend Closure Date Date of Payment AGM Date AGM Vanue
N/A N/A N/A N/A N/A
% Change -24% -4740% 384% -82% -40% 24% 169% -20%
18,582
362,296 38,970,800
Total equity 48,341,376 26,230 (26,230) 362,296 48,703,672
