Ayrton Drug Manufacturing Limited FY 2012 results

492 views

Published on

Ayrton Drug Manufacturing Limited FY 2012 results

Published in: Investor Relations
0 Comments
0 Likes
Statistics
Notes
  • Be the first to comment

  • Be the first to like this

No Downloads
Views
Total views
492
On SlideShare
0
From Embeds
0
Number of Embeds
6
Actions
Shares
0
Downloads
2
Comments
0
Likes
0
Embeds 0
No embeds

No notes for slide

Ayrton Drug Manufacturing Limited FY 2012 results

  1. 1. Ayrton Drug Manufacturing Limited  STATEMENT OF COMPREHENSIVE INCOME STATEMENT FOR THE YEAR ENDED 30 SEPTEMBER, 2012 20,052,755 (13,616,611) (11,716,621) 9,379,684 Revenue 2011 GH¢ 22,996,295 Note 2012 GH¢ 8,336,134 Cost of sales GROSS PROFIT 15 Other income 16 96,198 52,648 Selling and distribution costs 17 (3,030,069) (2,402,813) Administrative expenses 18 (3,380,133) (2,242,132) 3,065,680 3,743,837 (23,959) (13,851) 90,434 326,977 3,132,155 4,056,963 (656,129) (1,190,884) 2,476,026 2,866,079 541,259 821132 1,934,766 2,044,947 2,476,026 2,866,079 0 2,349,263 541,259 0 2,866,079 1,934,766 2,044,947 0.0115 0.0115 0.0133 0.0133 OPERATING PROFIT Finance costs Finance income PROFIT BEFORE TAX 19 Income tax expense 12c PROFIT FOR THE YEAR Profit attributable to: Non controlling interest Owners of the parent of Ayrton Drug Manufacturing Ltd. Profit for the year Other comprehensive income TOTAL COMPREHENSIVE INCOME Non controlling interest Owners of the parent of Ayrton Drug Manufacturing Ltd. Earnings per share Equity holders of Ayrton Drug Manufacturing Limited Basic (GHc) Diluted (GHc) 821,132
  2. 2. Ayrton Drug Manufacturing Limited  STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2012 ASSETS Note 2011 GH¢ 2010 GH¢ Non-current assets Property, plant and equipment Intangible assets 3 4 5,239,672 162,498 4,808,040 195,499 Investment in subsidiary 5 17,500 17,500 5,419,670 5,021,039 6,821,209 7,991,894 128,497 1,271,109 4,853,897 7,077,219 158,601 2,332,106 16,212,709 14,421,823 21,632,380 19,442,862 4,475,000 1,739,436 13,009,273 4,475,000 1,739,436 10,801,997 19,223,709 17,016,433 1,633,500 16,542 484,972 200,303 1,479,155 292,205 402,926 2,335,317 2,174,286 73,354 252,143 2,408,670 2,426,429 21,632,380 19,442,862 Current assets Inventories Accounts receivabkle and prepayments Amounts due from related parties Cash and short-term deposits 6 7 8a 9 TOTAL ASSETS EQUITY AND LIABILITIES Equity attributable to equity holders Issued capital Other capital reserves Income surplus Total equity 10 10 Current liabilities Trade and other payables Amount due to related parties Income tax payable Bank overdraft Total current Liabilities 11 8b 12a 13 Non-current liabilities Deferred tax liability Total liabilities TOTAL EQUITY AND LIABILITIES …………………………… Director Date: ……………………………… Director Date:
  3. 3. Ayrton Drug Manufacturing Limited    STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER, 2012 Issued capital (Note 15a) GH¢ Balance at 1 October 2011 4,475,000 Income surplus GH¢ 10,801,997 Other reserves (Note 15b) GH¢ 1,739,436 Total GH¢ 17,016,433 Dividend paid (268,750) (268,750) Profit for the year 2,476,026 2,476,026 Balance at 30 September 2012 4,475,000 13,009,273 1,739,436 19,223,709 Balance at 1 October 2010 4,475,000 8,643,423 1,739,436 14,857,859 Adjustment to correct prior years error (337,505) Dividend paid (370,000) (370,000) Profit for the year   (337,505) 2,866,079 2,866,079 Balance at 30 September 2011       4,475,000 10,801,997 1,739,436 17,016,433
  4. 4. Ayrton Drug Manufacturing Limited  STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER, 2012 2012 2011 GH¢ GH¢ 3,132,154 4,056,963 569,696 33,001 450 597,675 38,846 - Operating Profit before working capital changes: Increase in inventores Increase in accounts receivable and prepayments Increase in amounts due from related parties Increase in amounts due to related parties Increase in accounts payables and accruals Income Tax paid 3,735,301 (1,967,312) (914,675) 30,104 16,542 154,345 (642,151) 4,693,484 (948,042) (1,993,662) (57,084) Net cash flows from operating activities Investing activities Investment in Sierra Leone Proceeds from sale of property, plant and equipment Purchase of asset Purchase of intangible assets 412,154 822,841 77,158 (1,078,936) - (17,500) (1,066,128) (14,964) (1,001,778) (1,098,592) (268,750) (370,000) Net cash flows used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at 1 October (268,750) (858,374) 1,929,180 (370,000) (645,751) 2,574,933 Cash and cash equivalents at 30 September 1,070,806 1,929,182 Operating activities Operating profit before tax Adjustment Adjustment to reconcile profit before tax to net cash flows Depreciation and impairment of property, plant and equipment Amortisation and impairment of intangible assets Loss on disposal of property, plant and equipment Net cash flows used in investing activities Financing activities Dividends paid to equity holders       50,035 (921,890)

×