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Nigeria Enamelware Plc 3Q 2014 results

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Nigeria Enamelware Plc 3Q 2013 results

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Nigeria Enamelware Plc 3Q 2014 results

  1. 1. 一一≡≡≡≡≡≡≡≡一一一≡≡ 一冖〓≡〓≡〓≡≡〓≡ ≡≡≡≡≡≡≡≡≡≡一≡≡ 一一≡≡≡≡≡≡≡≡≡≡・~一 一≡≡≡≡≡≡≡≡≡≡≡≡≡≡≡≡≡≡・~一 ≡〓≡≡≡≡〓≡≡≡~≡ ≡≡≡≡≡≡≡〓〓≡~一 ≡≡≡≡≡≡≡≡≡≡〓_ 一≡〓≡≡≡≡〓≡≡一_一 ≡≡≡≡≡≡≡≡≡≡≡~_一 〓≡≡≡≡≡≡≡≡≡≡ 一_一一一≡≡≡〓≡≡≡≡≡≡~一 〓≡≡≡≡≡≡≡≡≡≡ 一一≡≡≡≡≡≡≡≡≡≡~一 ≡≡≡≡〓≡〓≡〓≡ 一_一≡≡〓≡≡≡≡≡≡≡〓 ≡_一≡≡≡≡≡≡〓≡≡〓≡~≡ 〓≡≡≡〓≡≡〓≡≡〓__一 ≡≡≡≡≡≡≡≡≡≡≡~一 ≡≡≡≡≡≡〓≡≡≡≡ 一__一≡≡≡≡〓≡≡〓≡≡ H:g●Ham叵mame!ware P∶ c RC2{02 Unaud"od】FRs F∶ namc∶a∶ shtem●n廿 FOrthe pe"od emd● d 31:tJanua冂 `2●"4
  2. 2. N∶ 臼e"an〓name!ware P!c C0NT【 "Ts uma"d】 ted F∶ na"C∶ a∶ H】 σh"臼 h‘ Umaud∶ ted ProΠt a L°ss ACCo"nt Una"d"nd日a!anCe shoet una"d∶ ted sta!oment of Cash F丨ow sotement of s∶ gn】flCamt Acco"mt∶ m臼 Po"c∶os Uma"d∶ ted Notes to F:mamc∶ a】 s臼temen‘ s臼tement of Va】 "e Addod uma"dited compara"Vo日 a】 amco sheotfor F∶ve Voa{ PAGE " 2 3 4 5Ⅱ C 7-亻 " 亻2 "B
  3. 3. "!C巨 RlA"E"▲ "ELWARE PLC RC2"02 V"^V0!T叵 0F丨 ~A"C"△ sT^tEmE"t ^sA丁 3"st Janlja″ 20"0 蝉 Cu了 nnt臼 BBOb 丨nˇento"es T子ade an0° the子 feCe丨 vab|os 0lhe子 assets 0ue什om iel扯 ed∞ mpanies ◆ash anu ban丨‘【oa丨ance Tota!Curlont aso曲 TOu!a{:;::!(|!{||{:; Equio share Φ p|ta! Relain()〈刂F臼 m nqs to臼!oq"ty "oⅡ oCⅡ liont llab""m 0oieted iaxa刂 on s伍仟0「a|u丨 ψ t°u""° "0Ⅱ 田ηntl丨ab""es Cur「 ent"臼 h"itl0ε Bank0vordrait t旧 【;!e(:!n{∶ !othe【 paya0!es 0th0子 丨汩b"ti0s ou亍 眙nttax"ab‖ 帕es 丁ota!Cum"t"ab"tlos To0!"臼 b"lu° B TOm!o臼 u0and"a"!"● g Revonue Cost oi gn os 0ioβ s p「of! oihor丨 ncome ^Vmhisl子 a"vo exponses opemun臼 ρioft F|nonoia|o,sts pi。ft beio亍 e laxa"on Tamt丨on lE蓟 m日led〉 ρiof1ail(:i tax 【amh° pe「 sha¢ (κ obol 0lhe子 00inρfehensive!n∞ me ρf° n!rorthe yeaf su「e"uβ on reˇ a va"on oi pFOpe"y phn!&maChinoiy Adlustmen!in deieried0xa"on Ad0Ⅱ ona|Cha啕es io【 deoi0dau° n°n 田vaⅡ e ρΦpe"y.P0nt a Equ。 m°nt Tou丨 ◆°mpfehonuv° n∞mθ VnaudltC0!FRβ 0|`0i⒓ 0|4 "oieθ 胛000 32B.022 007,065 2090 11i印 73 414φ ,021 !FRs 3衄 0.°。 小rOoo 2002“ 701,φ {o ii阝 05~ i旧 00,00i i卩60407 2oⅡ n74÷ ⒓2° 0000 o10臼 0 01.0B0 1虍 00,020 i冖 62260 ‘209700 1冖 03000 aOo.54o oβ 6,640 201,600 0i1140 {∶ !{:!,{:;gi o2.009 77⒐ BO1 °0° ・010 |冖 们 0" 10i° 460 ⒉3臼 0`4 ⒉2。 3300 006.540 000,640 oo6.a17 240、740 1100"6 unaudlted|FR【 :} o mom!"g 0亻 `0920{0to0"`0|″ 0"4 "⒑ 00 1∷ g° 2.° 2θ i,000,6B0 202002 i{i.400 i70,940 0i.θ 02 00.147 u"aud!ieu!FRs 0mlhs 0"`00`20‘ 2 to0‘ `Oi`2010 ".000 氵066 46060 4,Oag-6o7 1.600,200 272,027 i‘ 2222 100,i06 o2.000 7`000 62.`00 !FRs {2mthg 0i`00′ 2002 io30j0″ 20|o 0t.00o 2亻 646.0OB 2.|94707 o2i241 o0047 14◆ .aoo ⒛ 2B40 406∷ {67 ‘亻7.670 o0,OB2 24,000 40i70o 55i700 62.706 70∷ 9'0 ii7
  4. 4. N!G巨R!AN叵 NAM叵 LWAR巨 PLC 牒摧艮器 黠 甜照腓 v酮 Fi"▲ "C:▲ △ "∶ C"L∶C"ts Reˇ ont|e Proft b茁0m Tax Tαmon(巨 smmate) p∞nt arte「 Tax sharoho丨d0灬 .Fljndθ V"aud∶(u[]{[!|FR{:; o mthβ o1∫ 0引20": 肥 1,gθ 2,02a g9.147 33.3g2 55.765 螂 3"fO1`2014 ",239,703 una"臼meu!FRs o mtho "`6`2012to31JO1⒓ 013 orOoo 1,g3g.6ε 7 77,605 24,ε00 52.705 unauu"● u lFRs g"JO"`20{3 1,549.783 !FR{:| "2mthθo"`0:`::0"2 刂。3orOor2o"o 卩 000 2.5"θ .Oaa 117.67B 43.70B 73.θ 70 ∶FRs 30`00r"3 "i1g3.938 与 0礻 r!F丨 :0 tn妇t
  5. 5. NlG巨 R!AN【 NAM叵LllV∧R【 PLC 社摊 翟吕::器潲 W拣v犯 PROF∶T▲ "D LOss▲ CCoV"T ljnaud∶ i1[〕 {∶ !!FR::; o mtho o1`0引 20": 泓 o mths o"`0:;′ i冫 0"2 to:‘ ∫0乇 `20"3 "000 [FRs "2mthgo"fO引 2012 to30∫00l20"3 0"000 Revenuo Cost of sa!es Cross Proft 0the「 |noom0s Admin|⒍ ra刂on巨Xpenses opora刂 ng Proit Financlo|Costβ Proit bofO「o Ta〓 lnoomo Tax〈 巨sumate, P亍oi!a臼or TaX moins io31`0“ `20"4 1亠 gθ 2iO28 ",600,5B6 2B2,442 1.g3ε 刂5g7 ".56θ -260 272,327 2.516.038 2.104.707 "11,4θ 3 {70,949 81.gO2 321.241 g° .θ 47 14θ .3431"2.222 160.105 ε2,600 8θ .147 33.3ε 2 77.505 24.BOo 252.845 135.1θ 7 117.07ε 43.70ε 55.705 52.705 73.970 ⑨
  6. 6. "!CER∶ A"E"A"ELWARE PLC RC2"θ 2 u"AuD:TED F:"▲ "C!▲ L sTATE"E"T F0R tH:ρ ERl00:"0=031VAmV^RΥ 2o1‘ BALA"CE sHEET "omˉ curront aθεotg Proρ o「ty.ρ 丨ant and equi0mont TOta∶ moilˉ Cljrront ago山 C"rrOI|t aθoo△ 丨nventorle6 Trade and other「 eoeiˇab丨 es other assots Duo from ro丨 ated∞mpani脔 Ca{:}h and bank ba丨 ance Tota!ourrollt asθ ote TOta】 aggete 叵q"ψ share oaρ 丨ta| Retained earnings Tota!oqll{y "onˉ ctirro"t|ab∶ 】∶tlo台 Deferred tax"abi"es Tota|non-◆ urrent|iabl丨 ltios Ctirro"t!iabi∶∶tio0 Bo「 rowlngs Tradeand(丈her payables Other"ab"ities Gurren七 taX"ab"it丨 eθ TOtal cllrront"ab"∶ 刂oθ TOta∶ i∶ ab"∶t∶ oθ Total oquitr amd"ab""° 。 "otoβ uⅡa"dltod F卟 31`0"`2014 硭 000 ","12i173 !FRs 3orOoJ2o"3 {}、 丨}・ 000 ".14θ iθ 2" ο 78 1刂 112i"" 32s.322 897,355 2i9θ5 10,22θ 1担3乱 901 1】 "40i921 2θ 3.254 7B",θ 18 1",5θ 5 1m5θ氵467 23 1`3θ ,703 1i"83iθ 33~ θ θ m 1,11"i371 ~1.㈩ θ,450 ⒉351.07⒋ 2.203.388_ 0351n74 搀 31.θ 80 1.20g・ 023 335,540 335.540 35θ .817 245.74θ 11θ .545 53i72β ~ 775.B3" 31.Ggo 1,1⒓ ⒓58 335,540 335.540 281.5go 31".140 2a,581 θ2.60θ o83,θ 10 ‘m""i0m-
  7. 7. N丨 CER!AN ENAM巨 LhrVAR巨 PLC RC21θ2 V"AV0ltE0F!"ANCiAL sTAT巨 ":"t F0R tHE P:R!0DE"0E03"J▲ "VARY2014 Reoon◆ lliatlom of l,rofit a△ ei1a〓a刂00to mot Caoh 。ro"0od bˇ °0erajm actlΨ "的 Caghflow from opor0tl"臼 ad山 "0g Cash re◆eiptfmm cus0morθ Cash paid to supp"e卩 s and employees Tax"abi""es pa丨 d Adm丨 nlstratlˇ e expensoβ pa!d 丨ncomo饴 x paid "et oash go"oiated b丿 0pem刂 "臼 ac刂 ˇ∶t∶ eg Caghflo"from lmvoulm臼 ootlv∶ t!0θ PurChaso of nx0d asso‘ 丨n饴roθt帕00iˇed from Oim"ar in00me Caohfl0"from fmamd"臼 actvltl00 lnte“・st pa丨 d D|ˇ 丨dend pa丨 d "et oash臼 0n。rateu br flm臼 m。 lJl臼 ac刂 Ψ "0θ 0刂 otillCmagorldecIeagol∶ Ⅱcaoh a"d caθ h oqtiivalem Cash alld c臼 gh equlˇ a!ollt at0oo!ll"im臼 of yoar c日θh aild caθ h oquiΨa!omt at o"d0f year REpR:sE"t:E,BY Bank omd caoh0a!amco B臼 "k0ˇ ordmftl,a!a"co (70.003) (11a.715) ⒓69.9gω ←50.27ω umau山hu F郎 a1`o1`20"4 丬000 1.773.20e (1.014.g36) ←2.20gl (111.4° sl 5.1ω (g1.gO2) !FRs 30刨2013 "000 2.300." (2.2a2⒑96) (6.74ε ) 币1.g5ω 80.θ 47 ε0.047 (1a5,1θ 7) 臼 ⒓4ω (g1亠 gO2) 10,229 (30θ .ε 17)
  8. 8. N!G叵R!AN叵NA"巨LWAR叵 PLC RC2"02 u"AuD:TED F∶ "A"C丨 ▲L sT▲ TE"巨 "了F0R THE PER:0DE"DED g"JA"vARY20"4 sTATE"ENT OF s∶ C"!F】CA"T ACC0UNT】NC POL】 C】 Es ˉ The fo"oW丨 nO are the ρ "nciρ a丨 acc°un刂 ng po"cles adoρ ted by the comρ any in the ρreρara刂 on ofits nnanC丨 a!statements - ". Bas‘ of accoum仕 :mg The Πnancia丨 statements are ρreρared under the h丨 sto"Ca丨 Cost conVent|on as modified ~ by the inC|usion of丨 easeho丨 d丨 and and bui丨dings at va|uation 2. Turmover This represents】he netinVoice Va丨 ue ofsa|es to third parties丨 oca"y 3. Fixed ass吣 These are stated at cost or va丨 ua"on|ess accumu|ated deprec丨 ation 4. DOpreCiat∶ on Deρ reciatlon of flXed assets丨 s provided on the strai° ht丨 ine bas丨 s to wr丨 te ofFthe cost or ˉ reVa|ued amount oVertheir antlc∶ ρated usefu丨 !iVes atthe fo"o"ng annua丨 rates∶ Leaseho丨d|and and bu"dinqs - OVerthe term ofthe丨 ease ˉ P!ant and machinery 5% Furniture and equiρ ment 10% Motor vehic丨 es 33・/n% 5. stoCks and Work{mⅡpro臼 reθs - Raw materia丨 s are Va丨 ued atthe!ower of cost and net rea"zab丨 e va丨 ue Fin丨 shed Ooods and work-in-ρ rogress are Va|ued at cost Cost|nc丨 udes an aρ ρrop"ate ρroportion of productlon overheads o. Debto‘ ~ Debtors are stated after deduction of speci币 c ρroV|si° n for debts considered doubtfu丨 of co"ection om""m iiv:m、 簖 呼 `、
  9. 9. "!G叵 R∶ A"叵NA"〓LWAR叵 PLC RC2"02 u"AVD!TED F∶ "A"C∶ AL sTATEmE"T FOR TH巨 pER:° DE"D〓D3"J▲ "VARY20"4 sTATEmE"T OFs∶c":F】CA"T ACCOU"T】 "o Po凵 C:Es 7. B, {:}. Fore∶臼nC"rie11C】 os Transactlons in fore∶ 0n currencies are recorded in Na∶ ra atthe rates of eXchanOe ru"n9 at the dates of the transact丨 ons ∧ssets and "abi丨 itles in fore咆n currencies are conVerted tO Naira atthe rates of exchanqe ru"n0atthe ba丨 ance sheet date Gains or losses ar∶ s∶ nO therefrom are taken to the ρront and|°ss account TaXatiom 丨ncome】aX∶s ρroVided on taxab丨 e proΠ t atthe current rate Retiremen!bemef:‘ The company makes ρrovi由 0ns for re刂 rement benents in acc° rdance W|th the Pens丨on Reform Act2004with emp丨 oyer and emρ 丨oyee contributin075%each 丨n add{loni the Company makes provlsion for stafF gratu丨 ty based on the length of se卩 "Ce of each stafFin accordance咖 th the eXis刂 n0stafF conditions of serVice ProV:s!ons ProVision is reco0nized when the Comρ any has a present ob丨 iOatlon氵 Whether|eqa丨 or construCtive, as a resu!t of a past eVent for Which it is ρrobab!e that an outnow° f resources embodyin0eConom∶ c beneΠts Wi"be required to sett!e the ob"gatlon and a re丨 iab丨 e estlmate can be made ofthe amount ofthe ob"Oation|n accordance with sAs 23 10.
  10. 10. 13巨R丨 AN巨NAM巨 LWAR巨 PLC ∶R呷耳目冶罟台告ε:↑∶炅{拣Y2m4 N 亻Es T0THE ACC0UNTs i THE C0mPA"Y "" k;吕鲜:|⒉amelwam丬c wa0m∞rpom饴 dm Nv° ra on⒉ May19ω as a mlted"臼 mψ ∞mpany - |t Won】 pub"◆ °n28D00embor1θ 79in00mp"ance w th lh◆ |ndiq◆ niθ a"° n=lec「ee of1977and Was grantod a"s刂 n9on】he N丨 Oerlan st° 0k EXchango |t adopted its ρresont nam0° f Nigo"an巨name ware P|° on O Jun◆ 1991in00mp"anoe W"hlho C0mpanies ond A"ed Ma廿 0rs Act.CAP C20.1FN2004 ~″ ∶扌l:鲷 推 嚣樾 槲 珊 黜 蜉 冻.ζ昆{扌 g:黠 刂pp"◆ rs - 2 ∶}括:描刂::丨:∶早::∶ 糕揣跞兕拌七泓Fcu蔹 °mers for Ooods θuρ 凵怡d and semces mnde眙 d 畛 畛 9mthθ 9mths o"`05`2013 0"′ 05′2012 to3"′ 01′2014 臼’3"′0"′2013 !FRs 、.000 12m】hθ oi`0(9′ :犭 01氵: to30`04`201a EnamelWare ρroduots etc PR0F!t BEF0RE TAXATl0" is ar【 lˇ ed at afte「 oharOlng ln】 erests&0milar char9◆ s 凵 汨θ2n28 _⊥旦旦卫L~望 塑 坐 -“ ⒙02 -臣 ⒑00 -135・ "⒍ 4 Taxa】 ion Taxa刂 °n⒖ provided on妇 x臼 ue proit a|cljrmnt rato leβ umatel ~ 种 43-7咝 ∷蚵
  11. 11. Φ ● m° ° 一示 一 υ Φ :∏ 一Φ ∈ ● 山 一 ο ● Φ ● 一 Φ 又 ¢ 一 Φ 〓 〓 ● m一 ● ● 一 一 ● 一● ° ρ 〓 〓 ° m一 σ mnΦ υ Φ 〓 ‘ 〓B一 :° 一 ● Ξ 一● ≥ Φ 一 ~● ° 卜 ● “ ° ≡^一 匚 ● Φ ° 一 卜 c雨 一 :一 。 ° Φ 〓 △ 木 〓 :Φ ● e∈ ° iΦ ,一 〓 ≥ ° 一 m一 ° Φ m● 一 φ 又 ‘ .2一 一 Φ 〓 一 ρ ° 〓 Φ Φ 一 υ Φ ‘ 〓 ° ÷ t△ Φ ● :r:Φ 〓 ° 〓 Φ ● 一Φ ≥ ρ Φ ‘ 一 一 Φ 〓 彐 ° Φ 一 一 ° 〓 Φ Φ ° c≡ 〓 ,Φ 一 :田 一 Φ 丶 彐 一 Φ 〓 〓 〓 ,〓 ● Φ ο 乏 ‘ Φ ● Φ J一 φ ≥ 一石 ˇ tΦ 宦 cΦ 一 ° :° 一 Φ ● ● 一 ● 〓 :一 〓 ● 一〓 氵 〓 ° :● :一 Φ >Φ 〓 △ 〓 ● ● ο ~● ω c° ≡〓 一 一 π t° ● σ ο Φ n,Φ ω 彐 一一 0Φ ° 一 .卜 一● 一 Φ 一 一 ● :° △ 雨 :一 Φ ≥ 一雨 匚 ° 一Φ Φ ● }Υ α 一 Φ 一〓 挡 π 一 ω ρ Φ Φ Φ Φ Φ 一 ° ∈ ° 一 Φ ι Φ υ 〓 ● 一 一° 〓 e阝 一△ 拦 〓 〓 '● ° E一 一 t:一 一 〓 Φ 一 E雨 一 ● 一° 〓 Φ ω ● Φ 一 Φ 〓 一 α { 斗 { 斗 创 刮 到 丨 丨 剖 斟 丬 丨 — 一 ° 卜 .0m一 Φ 卩 .δ mδ .爸 一 ● Φ φ∴ Φ ● ~一 一 ● Φ Φ .Φ 寸 ".冖 0° p〓 一‘ 亏 △ Φ 一 ~ 蒯 剧 列 — — 创 剧 刊 丨 丨 寸 寸 ● .一 ° 一 刮 澍 列 丨 丨 剑 割 列 — — 一 ° Φ .° α 卜 寸 ° .Φ 寸 一 Φ .一 α Φ φ ● .Φ Φ n φ m● .Φ φ Φ 8° ・z 0:● 一一● 一 〓 υ cπ 一 一 一° 〓 Φ ω “ Φ 凵 Φ ° ← ^一 Φ Φ ∴ 冖 Φ Φ 一 .冖 Φ Φ ← .一 0● P〓 Φ Φ ● 〓 Φ >一 旦 亏 〓 Φ 0 0n 卜 ⒙ 一 一 Φ ^Φ Ν φ ° 卜 .Φ 卜 Φ Φ Φ .° 一 卜 卜 Φ Φ 8° ・〓 一 匚 Φ ∈ 一 一彐 一 Φ 珀 p● 一c言 L Φ ° Φ .° 一 卜 ° 0° ・〓 ● Φ ‘ 一〓 ° ● : υ cΦ 一 ∈ φ 一亠 寸 一 ° ~`Γ ● 曰 c● η 一 φ ι 一 Φ ← ° α 亏 一 <° Φ 〓 ` ~〓 〓 ° 一〓 Π ° ‘ ≡卜 ● ● ° ● "° ~一 r_● 〓 〓 ● 一 0m饣 “ 一Φ ● ° 一 担 υ c° 一 ε “ ‘ t:一 〓 Φ ω ° 一 一 匚 Φ ● △ 一雨 一 :÷ 一*券 Φ 钅 一pΦ pΦ 〓 ° m△ 0"一 〓 一 <0m刂 “ 一 :Φ 口 i:〓 F● 〓 一 ‘ ● :° 〓 〓 i一 Φ ι ● 臼 一 一 臼 ● ● 一〓 ● 〓 :● ● < 寸 "0~一 r一 Π ● :臼 一 0m一 “ m示 Φ d‘ 臼 ● 一俚 g!△ Φ ‘ ° 扌 口 ● < m△ 0"〓 〓 ≡ 一 0m一 “ 一 cΦ 日 ● ≡彐 氵 ● 一 :卩 一 cm一 已 .卜 △ 一Φ 一 ° 一 亠 巨 “ ∈ :〓 Φ 冖 Φ △ 凹 Φ Φ <● 凵 κ 一L 臼 ω △ 〓 ● ° 0° <凹 〓 △ ο △ Φ 凵 △ ° 〓 乎 。氵 虫 驻 酐 宀 〓型 师 躬 山 甜 裂 孔 架 "Φ 宁 "° “ ° 凵 匚 凵 ∝ <之 刍 凵 ≡ <z凵 z<一 “ 凵 0一 z ÷r{o ino=●0氵:
  12. 12. N!G巨R丨 AN巨NAMELVVARE PLC RC2刂 02 V"AVD!TE0F∶ "A"C∶ ▲L sTATE"E"T FOR T"E PERlOD E"D〓 D31JA"UARY2014 N0TEs丁0了HE ACCOU"Ts C,sTOCκs Raw mate"a丨 θ VVorkˉ !n-ρrogmss F∶ n丨 shed g° ods Maohlnery spom ρa"s Consumab丨es Proˇ lsion for obsolete stocks 7. 丨R▲DE DEBTORs Trade dobto`s ρroVision for Dotjbtful dobts B, oTHER DEBTORs A"D PREPA丫mE"Ts Prepaymonts s诒ff debtorβ CRE0:TORs A"0ACCRuALs Trade and other payab丨os other"abi!ltios "O PROV!s!o"FORTiAT】 0" At the boginjl丨 ng ofth0ρ e"odryoar Chargo fortho ρe"odryoar Paymentdu"ng po"odryear 3"rO"⒓ o"4 37.033 79,4θ 3 199.715 3m3 14200 ω阝5幼 328,322 θ "5.812(18i45” ε97,355 2,ε 85 ""o 30`0'!`::0": 47.407 22氵 66θ 1θ 0.700 10iθ 58 ω.1㈣ 2θg,264 80g.029 ⒓0,77劲 7g",265 311,140 28.58" 57.737 56,722 阝1.850辶 o2.609 335.640 2,θ 95 245.740 ""θ .545 Doferred Ta〓 a刂om
  13. 13. N丨 GER丨AN ENAMELWARE PLC RC2亻 θ2 u"▲uD】TED F】 "A"ClAL sTATEmE"TFOR THE PER】oD E"DED θ1JA"U▲ RV20"4 NOTEs To丁H叵 ACCOU"Ts "".sH▲ RE C▲P:TAL .亻 A△!ho"ged 240,000】 0000rdinary sha「es of50k ea◆h .2 ∶ss"ed a"d fll"V pa∶ d o3,3θ01000ord∶ mary shares of50k eaoh 13. Rota∶ llod oarm:m臼g Atthe beg∶nnl11c ofthe pe「 lod Proft oont「 lbutab丨 e to0″ners ofthe Comρ any Dlˇ idend paid Attho end ofthe perlod 】.20B,023 1,152.258 3"`0亻 ∫2014 =rOoo 30∫0=r20"3 刂000 刂20,000 31,OBo 120,000 3",sεo 1.152.258 55i7θ6 ",105;53373.970 ⒓7.24ω '0丨 "V0∞ 0!10
  14. 14. 6 " 冂 冂 冂 冂 卩 冂 冂 卩 冂 冂 冂 冂 冂 卩 冂 冂 冂 冂 冂 卩 卩 N丨 CER丨AN叵NAMELWAR【 PLC RC2刂 02 △ "▲ △D盯ED F:"n"Cl△ L盯nηE"E"t FOR t"E PERlOD E"0EDg勹 JnmVARV⒛ " HOLDl"C Co■pAmV Tho hold∶mg mIn9aJly⒗ }Fo"um弛川 h∞「pOHd∶i|Hm臼 KOn臼 臼耐 holdg O0%亻 廿n ∞mpamrβ oqu~. GvAmmTEEs▲ "D OTHER F"mCloL cOH":T"E"Ts ROum△ iom b0岫 Thθ ∞ mpamy pmvldoθ a gratu~蚓 homo fortho bon‘ 舡 of陌 mgu|臼 `omρ !oro。。 Thθ βo bom捅 om bagod on he ompl叻 臼mr yea"茁 mn“” alld mo l-hal mlaγ Tho ∞ 油怕曲m dmθ m,lorei a口 J mo omployoe to iho dm"⒑ "bo"面"“ 由omo ag mquk蚓 bV mθ POnθ ∶°ll Rdhmii Act2000ls75%and75%rogρ α珀ˇoly F:m臼 mch:Comlm△口”萜 The0萜“ 油 am茁 廿⒑ oⅡ "i° n ihat a"knmm"abm"hθ and∞mm油 臼萜 Wh曲 am mlovant∶ n臼g田凵 ng山D ghte of a伯 h of tho∞ mpany haVe boθ n饴ken i"⒗ ∞ nB旧omuOJ|in th。 pmpa浏oil o川眙ω amu萜 . Cha口田oom n臼 曰胡0 Tho o"npamrβ ou。 Hm耐 and acce9ianoo l"臼 !曲” ∶旧u曲”of doClImon伍 "y‘ 次妇△ am 由 洳 臼 0V a no臼旧旧 "o pledg。 ,
  15. 15. N丨 G【 R|AN【NAM巨 LllVAR巨 PLC Allllljal Repo"a Acc° un‘ 20"4 statememt of Va:ue Addod sa∶ es Other丨 ncome Bough⒈in-materia|s and services D∶ strib"t∶ on: sa丨 aiesi wagos&soCia丨 beneΠt |n】 erest expenses |ncome taX Deferred tax Deprociation Retained Pro币 t 30`0〃 20"3 ‖ ∶ 000 2氵 51C.038 (1.82"i115) 勹00 θ94,923 % 7 "2 389,801 135i1G7 5θ .722 (13,OH4) 52.277 73,970 a"rO"`2o"4 ‖ ∶ 000 1.802{028 (",427.θ 28) 4θ4000 258.403 θ ".302 33,382 34.748 55,7θ 5 %% 100 % θ 8 7 5 H 56 百9 8 (2) 8 11 4C4100 100 6θ 4iθ 23 100 statement of Vaiue Added
  16. 16. N|G巨 R!AN【NAMEL忒RE PLG RC2"θ 2 UNAUD!TED F!"ANCiAL sTATE"E"T FOR THE PER∶oDE"DED31JA"UARY2014 AssETs F丨 xed Assets Net Current Assets Proˇ hr Doferred TaXa刂 on Prov for sta仟 G旧tu{y "ET AssETs CAP!TAL A"D REsERVEs share Caρ ta丨 ResorVe仙 r Bonus!ssue Reva|uau° n ReserVe Gene「a Reserve umalld∶ t°d o mths omded 3亻 Jajluaγ 20"4 {}‖ !,000 1.112.173 4θ3iO70 (335.540〉 1i23θ ,70: 31.θ 80 Alld∶tod year onded 30Apr∶ 】 20"3 ‖ ;000 1.140,921 372.557 〈335.540) BALANCE sHEET ∧lld:乜 d yoar emded 30Apr" 20"2 丨rOoo 1.{θ 5.378 2θ 0.38θ 〈348,554) A"d∶ tod yoar ejlded :O Apr】 l 20亻 " ".000 θ4.257 218.697 (11,96θ ) (3,702) A"dited yeaΓ ondod 30Apr∶ ! 20"o "・ 000 40.080 20".599 (3-805) (3-375) Tu「noVer Pront bef0眙 TaXat丨on Taxau° n(Es"mate) Pωfit after Taxat丨on Earllimgs(κ°b°)ˉ d】 ∶lltod "et assots(κ °b° ) θ mths 83 20 "2mths117 19 PER sHARE DATA "2mths101 18 "2mths "2mth令139 118 40θ 814 1,183,938 亻 "37,2"3 2θ 7i2g3 234"θθ 31.θ 80 1.208.023 1."52.253 31.θ 80 1.105.m3 θ1.θ 80 5,717 259,8gθ )1.680 5.717 197-102 1,230,703 1.183θ 38 "i137,2"3 2θ 7,28: 234,4θ θ PR0F!T AND L0ss ACC0UNT V"audited ρer∶ od 1`5∫ "3to3"`01`2014θ months 118θ2.028 89.147 (33.382) 55.7θ5 Alld{od year e"dod 30Api∶ l 2013 2i510.038 117氵 θ78 (43.708) 73.970 A"ditod yoar endod 3o▲pri∶ 2012 2,490.37θ 9θ .216 (32丿 275) θ3,941 A"d{ed Veai e"0od 3o Apr∶ 丨 20"1 2,3θ 5,078 123.707 ω5.57叻 88.128 Alld"ed year ended 30∧pr" '0"o2-35θ 丬933 "10.288(35.383) 74-905 13

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