STATEMENT OF COMPREHENSIVE INCOME (The Group)

FOR THE PERIOD ENDED 30 NOVEMBER 2013

Current
N'000
32,460,952
23,510,795
6,163,551
66,806
223,630 3,077,042
759,245
2,317,797
2,317,797
214,522
2,103,275
214,522
2,103,275
58

Prior Period
N'000
31,004,852
23,339,247
5,655,737
81,137
80,860
2,010,145
494,268
1,515,877
1,515,877
124,778
1,391,099
124,778
1,391,099
17

% Change

Current Period
N'000
25,092,936

Prior Year End

N'000
24,370,445

% Change

44,784,534
25,092,936
21,412,229
16,169,066
595,648
6,607,591

47,925,975
24,370,445
18,021,346
20,494,410
538,492
8,871,727

44,784,534

Revenue
Cost of Sales
Distribution/Admin and Other Expenses
Other Income
Financial Charges(Net Finance cost)
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
Basis Earnings per Share
Fully Diluted Earnings per Share

4.70%
-0.74%
-8.98%
-17.66%
-376.56%
53.08%
53.61%
52.90%
52.90%
71.92%
51.20%
71.92%
51.20%
243.39%

Prior Year(Audited)
N'000
71,343,088
52,246,080
11,940,716
264,442
229,531
7,650,265
2,329,078
5,321,187
5,321,187
446,147
4,875,040
446,147
4,875,040
1

STATEMENT OF FINANCIAL POSITION (The Group)

47,925,975

2.96%
-6.55%
2.96%
18.82%
-21.10%
10.61%
-25.52%
-6.55%

Beginning of Prior
Year
N'000
24,360,347
40,046,450
24,360,347
22,390,766
14,512,241
620,632
2,522,811
40,046,450

Trade and Other Payables

18,053,142
18,892,973
Current Financial liabilities
Current Tax Liabilities
838,677
2,409,806
Total Current Liabilities
18,960,726
21,397,087
Non-Current Financial liabilities
Provisions
261,792
273,763
Deferred Tax Liabilities
4,192,673
4,283,021
Liabilities included in disposal groups classified as held for sale (Where
applicable)
Total Non-Current Liabilities
4,385,558
4,462,476
Working Capital
25,823,808
26,528,888
Net Assets
46,531,186
46,436,857

4.45%
0.00%
65.20%
11.39%
0.00%
4.37%
2.11%
1.72%
-2.66%
0.20%

15,847,125
1,215,066
17,112,374
190,760
4,285,804
4,426,381
22,934,076
42,868,042

Non Controlling Interest

Attributable to Owners of the Company

-9.24%
-0.27%

1,938,925
40,929,117

Property, plant and equipment

Deferred Tax Assets
Investment property
Intangible Assets
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
Deposits for letters of credits
Cash and cash equivalents
Total Current Assets

STATEMENT OF CHANGES IN EQUITY(The Group)

2,535,318
43,995,868

N'000

N'000

Share Capital
Balance as at Beginning of the Prior Year
Changes in Accounting Policy
Restated Balance
Changes in Equity for the Prior Year:
Issued Share Capital(Bonus)
Dividend(relating to year ended 31 May 2012)
Total Comprehensive Income
Unclaimed Dividend Forfeited Write Back
Balance as at End of the Prior Year
Changes in Equity Current year:
Issued Share Capital
Dividend
Unclaimed Dividend Forfeited Write Back
Prior year adjustment
Total Comprehensive Income
Balance as at End of the Current Year

2,320,796
44,116,061

1,985,238

1,985,238
-

N'000

Capital Reserve
6,878,269

PPE
Revaluation
Surplus

6,878,269

Available for Sale Fin.

Assets

N'000
Cash Flow
Hedging
Reserve

N'000
Currency
Translation
Reserve

N'000

N'000

Other Reserves

Retained Earnings
32,065,610

1,985,238
-

6,878,269
-

1,985,238

STATEMENT OF CASH FLOW

Current Year(3 Months) Prior Year (12 Months)
N'000
N'000
3,744,573
10,875,837
3,719,070
9,277,596
1,414,199
9,738,717
1,431,842 1,400,485
2,246,493 1,989,316
2,264,136
6,348,916
8,871,727
2,522,811
6,607,591
8,871,727

Cash Flow from Operating Activities

Operating Cash Flow before Changes Working Capital Changes
Net Cash Generated from Operating Activities
Cash Flow from Investing Activities
Cash Flow from Financing Activities
Net Increase/Decrease Cash and Cash Equivalent
Cash and Cash Equivalent Beginning of the Year
Cash and Cash Equivalent End of the Year

CORPORATE ACTION
Proposed Bonus

NA

Interim Dividend
Closure Date
Date of Payment
AGM Date
AGM Vanue

19.91K
3rd - 4th February, 2014
12th February , 2014
NA
NA

% Change
-

0.7
0.6
0.9
0.0
0.1
1.4
2.5
0.3

N'000

Total

Non-Controlling
Interest
40,929,117
1,938,925

32,065,610

40,929,117

1,707,305 4,875,040
19,209
35,252,554
3,186,944

1,707,305 4,875,040
19,209
44,116,061
3,186,944

2,223,468 -

2,223,468

2,103,275
35,132,361

6,878,269

N'000

2,103,275
43,995,868

N'000

Total Equity
42,868,042

1,938,925
64,276 446,147
2,320,796
381,871
- -

214,522
2,535,318

42,868,042
1,771,581
5,321,187
19,209
46,436,857
3,568,815
2,223,468

2,317,797
46,531,186