MIRA INFORM REPORT

 

 

Report Date :

02.08.2013

 

IDENTIFICATION DETAILS

 

Name :

LAUGFS GAS LTD

 

 

Registered Office :

No. 311/1 Biyagama Road, Mabima, Heiyanthuduwa Colombo

 

 

Country :

Sri Lanka

 

 

Financials (as on) :

31.12.2012

 

 

Date of Incorporation :

2004

 

 

Legal Form :

Public Subsidiary

 

 

Line of Business :

Subject is engaged in the operation of downstream business of liquefied petroleum gas (LPG) and other related products and services.

 

 

No. of Employees :

966

 

RATING & COMMENTS

 

MIRA’s Rating :

Ba

 

RATING

STATUS

PROPOSED CREDIT LINE

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

Satisfactory

 

Status :

Satisfactory

 

 

Payment Behaviour :

No Complaints

 

 

Litigation :

Clear

 

NOTES:

Any query related to this report can be made on e-mail: infodept@mirainform.com while quoting report number, name and date.

 

ECGC Country Risk Classification List – March, 31st, 2013

 

Country Name

Previous Rating

(31.12.2012)

Current Rating

(31.03.2013)

Sri Lanka

A2

A2

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

SRI LANKA - ECONOMIC OVERVIEW

 

Sri Lanka continues to experience strong economic growth following the end of the 26-year conflict with the Liberation Tigers of Tamil Eelam (LTTE). The government has been pursuing large-scale reconstruction and development projects in its efforts to spur growth in war-torn and disadvantaged areas, develop small and medium enterprises and increase agricultural productivity. The government's high debt payments and bloated civil service have contributed to historically high budget deficits, but fiscal consolidation efforts and strong GDP growth in recent years have helped bring down the government's fiscal deficit. However, low tax revenues are a major concern. The 2008-09 global financial crisis and recession exposed Sri Lanka''s economic vulnerabilities and nearly caused a balance of payments crisis. Growth slowed to 3.5% in 2009. Economic activity rebounded with the end of the war and an IMF agreement, resulting in two straight years of 8% growth in 2010-11. Growth moderated to about 6% in 2012. Agriculture slowed due to a drought and weak global demand affected exports and trade. In early 2012, Sri Lanka floated the rupee, resulting in a sharp depreciation, and took steps to curb imports. A large trade deficit remains a concern. Strong remittances from Sri Lankan workers abroad have helped to offset the trade deficit.

 

Source : CIA

 

 


Company name and address

 

LAUGFS GAS LTD                   

 

No. 311/1

Biyagama Road, Mabima, Heiyanthuduwa

Colombo,

Sri Lanka

 

 

Tel:

94-11-2465851

Fax:

94-11-2465850

 

www.laugfsgas.lk

 

Employees:

966

Company Type:

Public Subsidiary

Corporate Family:

2 Companies

Ultimate Parent:

LAUGFS Holdings Limited

Traded:

Colombo (Sri Lanka) Stock Exchange:

LGL.N.0000

Incorporation Date:

2004

Auditor:

Ernst & Young

Financials in:

USD (In Millions)

Fiscal Year End:

31-Dec-2012

Reporting Currency:

Sri Lanka Rupee

Annual Sales:

71.9  1

Net Income:

7.3

Total Assets:

83.8  2

Market Value:

72.2

 

(19-Jul-2013)

                                         

 

Business Description

 

 

Laugfs Gas PLC is a Sri Lanka-based company engaged in the operation of downstream business of liquefied petroleum gas (LPG) and other related products and services. The Company has also invested in a portfolio of diverse business comprising its main subsidiaries namely LAUGFS Eco Sri (Private) Limited, LAUGFS Leisure Limited, Mag Consultants and Agents (Pvt) Ltd, LAUGFS Power Limited, LAUGFS Property Developers (Private) Limited and LAUGFS Hotel Management Services (Pvt) Ltd. The Company’s industry segments include Energy segment, which covers the importation, storage, filling, distribution and sale of LPG products, and the operation of hydro power project; Services segment, which engages in testing and certification of vehicle emissions; Leisure segment, which engages in the management and operation of hotels of which some are under construction, and Property segment, which involves in property development and real estate activities. For the six months ended 30 September 2012, Laugfs Gas Ltd revenues increased 19% to LKR5.15B. Net income increased 6% to LKR427.5M. Revenues reflect Trading of Liquified Petroleum Gas segment increase of 19% to LKR4.69B, Services segment increase of 29% to LKR462.4M. Net income was partially offset by Administrative Expenses increase of 17% to LKR289.4M (expense), Foregin Exchange Gain / Loss decrease of 98% to LKR348K (income).

 

 

Industry

                 

 

Industry

Gasoline Stations and Fuel Dealers

ANZSIC 2006:

4000 - Fuel Retailing

ISIC Rev 4:

4773 - Other retail sale of new goods in specialized stores

NACE Rev 2:

4778 - Other retail sale of new goods in specialised stores

NAICS 2012:

454310 - Fuel Dealers

UK SIC 2007:

47789 - Other retail sale of new goods in specialised stores (other than by opticians or commercial art galleries), n.e.c.

US SIC 1987:

5984 - Liquefied Petroleum Gas (Bottled Gas) Dealers

                    

 

Key Executives     

 

Name

Title

Source

U. K. Thilak De Silva

Managing Director, Director

Reuters

Kanishka Weeramunda

Chief Information Officer - Laugfs Holdings Ltd

Reuters

Mohan Perera

Chief Operating Officer

Reuters

Keerthi Pathiraja

Legal Officer/Board Secretary - Laugfs Gas PLC

Reuters

Deepal Perera

Head Of Corporate Communications – Laugfs Holdings Ltd

Reuters

 

                                          

Significant Developments

 

Topic

#*

Most Recent Headline

Date

Officer Changes

2

Laugfs Gas Ltd Announces Appointment Of CEO

30-May-2013

Dividends

1

Laugfs Gas PLC Declares First And Final Dividend

30-May-2013

 

 

* number of significant developments within the last 12 months     

         

 

News

 

Title

Date

Crossings elevate turnover on a dull day
Sri Lanka Daily Mirror (Colombo, Sri Lanka) (307 Words)

30-Jul-2013

Laugfs Gas seeks price hike
DailyFT - Be Empowered (125 Words)

23-Jul-2013

Private LP gas supplier of Sri Lanka seeks price hike
Colombo Page (133 Words)

22-Jul-2013

Laugfs to modify motor LP gas apparatus
Daily News (Colombo, Sri Lanka) (484 Words)

14-Jul-2013

Sahana Diriya launched
Daily News (Colombo, Sri Lanka) (271 Words)

9-Jul-2013

Laugfs holds 2012/13 AGM
Sri Lanka Daily Mirror (Colombo, Sri Lanka) (482 Words)

8-Jul-2013

 

                                

Financial Summary       

 

As of 30-Sep-2012

Key Ratios

Company

Industry

Current Ratio (MRQ)

1.59

1.24

Quick Ratio (MRQ)

1.35

0.83

Debt to Equity (MRQ)

0.26

0.17

Net Profit Margin (TTM) %

9.61

7.41

Return on Assets (TTM) %

10.09

9.65

Return on Equity (TTM) %

15.86

19.34

 

 

Stock Snapshot

 

Traded: Colombo (Sri Lanka) Stock Exchange: LGL.N.0000

 

As of 19-Jul-2013

   Financials in: LKR

Recent Price

25.10

 

EPS

2.42

52 Week High

32.50

 

Price/Sales

1.04

52 Week Low

18.90

 

Dividend Rate

1.50

Avg. Volume (mil)

0.11

 

Price/Earnings

11.87

Market Value (mil)

9,510.90

 

Price/Book

1.52

 

Price % Change

Rel S&P 500%

4 Week

-5.28%

-3.48%

13 Week

-4.56%

-7.07%

52 Week

14.09%

-7.63%

Year to Date

-1.57%

-8.05%

 

1 - Profit & Loss Item Exchange Rate: USD 1 = LKR 127.5522
2 - Balance Sheet Item Exchange Rate: USD 1 = LKR 126.93

 

 

Corporate Overview

 

Location
No. 311/1
Biyagama Road, Mabima, Heiyanthuduwa
Colombo, Sri Lanka

 

Tel:

94-11-2465851

Fax:

94-11-2465850

 

www.laugfsgas.lk

Quote Symbol - Exchange

LGL.N.0000 - Colombo (Sri Lanka) Stock Exchange

Sales LKR(mil):

9,176.7

Assets LKR(mil):

10,636.0

Employees:

966

Fiscal Year End:

31-Dec-2012

 

Industry:

Retail (Specialty)

Incorporation Date:

2004

Company Type:

Public Subsidiary

Quoted Status:

Quoted

 

Chief Executive Officer:

Ashan De Silva

 

 

Industry Codes

 

ANZSIC 2006 Codes:

4000

-

Fuel Retailing

26

-

Electricity Supply

2700

-

Gas Supply

4400

-

Accommodation

301

-

Residential Building Construction

9419

-

Other Automotive Repair and Maintenance

 

ISIC Rev 4 Codes:

4773

-

Other retail sale of new goods in specialized stores

3520

-

Manufacture of gas; distribution of gaseous fuels through mains

3510

-

Electric power generation, transmission and distribution

4520

-

Maintenance and repair of motor vehicles

41

-

Construction of buildings

5510

-

Short term accommodation activities

 

NACE Rev 2 Codes:

4778

-

Other retail sale of new goods in specialised stores

5510

-

Hotels and similar accommodation

4520

-

Maintenance and repair of motor vehicles

3511

-

Production of electricity

41

-

Construction of buildings

3522

-

Distribution of gaseous fuels through mains

 

NAICS 2012 Codes:

454310

-

Fuel Dealers

236117

-

New Housing For-Sale Builders

811198

-

All Other Automotive Repair and Maintenance

721110

-

Hotels (except Casino Hotels) and Motels

221210

-

Natural Gas Distribution

2211

-

Electric Power Generation, Transmission and Distribution

 

US SIC 1987:

5984

-

Liquefied Petroleum Gas (Bottled Gas) Dealers

1531

-

Operative Builders

7011

-

Hotels and Motels

4911

-

Electric Services

4923

-

Natural Gas Transmission and Distribution

7549

-

Automotive Services, Except Repair and Carwashes

 

UK SIC 2007:

47789

-

Other retail sale of new goods in specialised stores (other than by opticians or commercial art galleries), n.e.c.

5510

-

Hotels and similar accommodation

4520

-

Maintenance and repair of motor vehicles

3511

-

Production of electricity

41

-

Construction of buildings

3522

-

Distribution of gaseous fuels through mains

 

Business Description

 

Laugfs Gas PLC is a Sri Lanka-based company engaged in the operation of downstream business of liquefied petroleum gas (LPG) and other related products and services. The Company has also invested in a portfolio of diverse business comprising its main subsidiaries namely LAUGFS Eco Sri (Private) Limited, LAUGFS Leisure Limited, Mag Consultants and Agents (Pvt) Ltd, LAUGFS Power Limited, LAUGFS Property Developers (Private) Limited and LAUGFS Hotel Management Services (Pvt) Ltd. The Company’s industry segments include Energy segment, which covers the importation, storage, filling, distribution and sale of LPG products, and the operation of hydro power project; Services segment, which engages in testing and certification of vehicle emissions; Leisure segment, which engages in the management and operation of hotels of which some are under construction, and Property segment, which involves in property development and real estate activities. For the six months ended 30 September 2012, Laugfs Gas Ltd revenues increased 19% to LKR5.15B. Net income increased 6% to LKR427.5M. Revenues reflect Trading of Liquified Petroleum Gas segment increase of 19% to LKR4.69B, Services segment increase of 29% to LKR462.4M. Net income was partially offset by Administrative Expenses increase of 17% to LKR289.4M (expense), Foregin Exchange Gain / Loss decrease of 98% to LKR348K (income).

More Business Descriptions

Sale of liquefied petroleum gas

 

 

Financial Data

 

Financials in:

LKR(mil)

 

Revenue:

9,176.7

Net Income:

930.3

Assets:

10,636.0

Long Term Debt:

0.0

 

Total Liabilities:

4,233.5

 

Working Capital:

-0.7

 

 

 

Date of Financial Data:

31-Dec-2012

 

1 Year Growth

NA

NA

NA

 

 

Subsidiaries

 

Company

Percentage Owned

Country

Mag Consultants & Agents (Pvt) Ltd

100%

SRI LANKA

LAUGFS Hotel Management Services (Pvt) Limited

100%

SRI LANKA

LAUGFS Eco Sri (Pvt) Limited

100%

SRI LANKA

LAUGFS Leisure Limited

100%

SRI LANKA

LAUGFS Property Developers (Pvt) Limited

100%

SRI LANKA

LAUGFS Power Ltd

100%

SRI LANKA

 

Key Corporate Relationships

Auditor:

Ernst & Young

Bank:

Seylan Bank PLC, Commercial Bank of Ceylon PLC, Hatton National Bank PLC, Peoples Bank, Bank of Ceylon, Lankaputra Development Bank, DFCC Bank, Union Bank of Colombo PLC, Standard Chartered Bank, PABC, HSBC

 

Auditor:

Ernst & Young, Ernst & Young

 

 

Corporate Family

 

Corporate Structure News:

Total Corporate Family Members: 2

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

LAUGFS Holdings Limited

Parent

 

 

 

 

 

Laugfs Gas Ltd

Subsidiary

Colombo

Sri Lanka

Gasoline Stations and Fuel Dealers

71.9

966

 

 

Executives Report

 

Board of Directors

 

 

 

 

Name

Title

Function

W. K. H. Wegapitiya

 

Chairman of the Board, Group Co-Chief Executive Officer

Chairman

Biography:

Mr. W. K. H. Wegapitiya serves as Chairman of the Board and Group Co-Chief Executive Officer of LAUGFS Gas PLC. Mr. W. K. H. Wegapitiya is the founder Chairman of LAUGFS Gas PLC and also its parent LAUGFS Holdings Ltd, one of the diversified conglomerates in the country, having its operations in a business landscape stretched in a spectrum of downstream operations of LPG, Petroleum Fuel distribution and sale, import, distribution and sale of lubricants, heavy engineering, vehicle emission testing, hotel management consumer retail and food restaurant chains, property development, manufacture of salt and salt base chemicals, manufacture and export of industrial solid tires and higher education. He entered the University of Sri Jayewardenepura after his secondary education and graduated with a Bachelor of Science in Business Administration special degree. He is also a holder of Master of Business Administration (MBA) degree from the Postgraduate Institute of Management of University of Sri Jayewardenepura. He was awarded the certificate on Energy Management from the Oxford University, England in the year 2000.

Education:

University of Sri Jayewardenepura, MBA
University of Sri Jayewardenepura, BS (Business Administration)

Hewa A. Ariyaratne

 

Non-Executive Director

Director/Board Member

Biography:

Mr. H. A. Ariyaratne serves as Non-Executive Director of LAUGFS Gas PLC. Mr. Ariyaratne is a Banker with over 30 years of experience in the industry and has an exposure in Development Banking, Investment Banking, Asset Management and Venture Capital. Mr. Ariyaratne, a First Class Honours Science Graduate, currently serves as the Executive Vice President in charge of overall lending at DFCC Bank. He serves on the Boards of LAUGFS Holdings Ltd, LAUGFS Sunup Supermarkets (Pvt) Ltd, LAUGFS Engineering (Pvt) Ltd, Kuruwita Textile Mills Ltd and Wayamba Plantations (Pvt) Ltd and is a former Chief Executive Officer of Lanka Ventures Limited.

Source: Reuters

Tissa Kumara Bandaranayake

 

Non-Executive Independent Director

Director/Board Member

Biography:

Mr. T. K. Bandaranayake serves as Non Executive Independent Director of LAUGFS Gas PLC. He is a Fellow of the Institute of Chartered Accountants of Sri Lanka, Mr. Bandaranayake has read for a Bachelor of Science from the University of Ceylon. He was appointed to the Board of LAUGFS Gas PLC with effect from September 01, 2010. He has over 45 years of experience in the fields of accounting, auditing and finance and was a Senior Partner of Ernst & Young, Chartered Accountants until his retirement from active practice. He currently serves as the Chairman of the Quality Assurance Board established by the Institute of Chartered Accountants of Sri Lanka and was the immediate Past Chairman of the Audit Faculty of the Institute of Chartered Accountants of Sri Lanka. He serves on the Boards of Nawaloka Hospitals PLC, DFCC Bank PLC, Central Finance PLC, Overseas Reality (Ceylon) PLC and Samson International PLC in an independent, non executive capacity, and also acts as a Consultant to the Board of Directors of Noritake Lanka Porcelain (Pvt) Ltd. He is also on the Board Audit Sub-Committee of DFCC Vardhana Bank.

Age: 70

Education:

University of Ceylon, BS

C. L. De Alwis

 

Non Executive Independent Director

Director/Board Member

Biography:

Mr. C. L. De Alwis serves as Non Executive Independent Director of LAUGFS Gas PLC. He is a graduate in Business Management, was appointed to the Board of LAUGFS Gas PLC with effect from September 01, 2010. He currently serves as Director of Link Natural Products (Pvt) Ltd, and Ceylon Tapes Ltd. He is the Immediate Past President of the National Chamber of Commerce of Sri Lanka, Member of Tertiary and Vocational Education Commission and also a member of the Board of Governors of the University of Vocational Technology. Mr. De Alwis was instrumental in founding JASTECA (Alumni of Association for Overseas Technical Scholarship (AOTS), Japan) and later served as its President for 4 years. He is the recipient of a certificate of commendation from AOTS Japan in 2006, in recognition of his leadership and dedication to the network of AOTS Alumni Societies and Economic and Industry Development as well as enhancement of friendly relations between Japan and Sri Lanka. Furthermore, he is the Vice Patron of the Japan - Sri Lanka Technical Cultural Association and General Secretary of the Sasakawa Memorial Sri Lanka – Japan Cultural Trust. He is currently the Chairman of the World Network of Friendship Fund affiliated to the AOTS Japan. He is the Deputy President of the Sri Lanka – China Business Cooperation Council. His role in building friendly relations between Sri Lanka and China was recognized by the Chinese Government from whom he received a prestigious award to celebrate the 50th Anniversary of Diplomatic Relations in May 2007. He is the Chairman of Joint Chambers Forum and a Past President and an Honorary Member of the Sri Lanka Institute of Packaging. His services to the Plastic and Rubber Industry and the development of human resources have been recognized by the Plastic and Rubber Institute in the United Kingdom which awarded him the prestigious Merit Award in 1994.

U. K. Thilak De Silva

 

Managing Director, Director

Director/Board Member

Biography:

Mr. U. K. Thilak De Silva serves as Managing Director and Director of LAUGFS Gas PLC. He has been the Managing Director of LAUGFS Gas PLC from its inception in 2001 and its parent, diversified conglomerate LAUGFS Holdings Ltd since 1995. Mr. De Silva is also the Managing Director of all subsidiaries of the LAUGFS Group, engaged with petroleum fuel distribution, import, distribution and sale of lubricants, heavy engineering, vehicular emission testing, leisure and hospitality, property development, consumer retailing, tea trading, food chains, bottled water, manufacture and export of industrial solid tires.

P. M. Kumarasinghe

 

Non Executive Independent Director

Director/Board Member

Biography:

Mr. P. M. Kumarasinghe serves as Non Executive Independent Director of LAUGFS Gas PLC. He is a Lawyer with over 30 years of experience in Civil, Commercial and Corporate Law, is a President’s Counsel and was appointed to the Board of LAUGFS Gas PLC with effect from September 1, 2010. He specializes in Commercial Law and Banking Law and has several Commercial and Merchant Banks and Finance Companies on his retainer. He has served as Vice President and Executive Committee Member of the Bar Association of Sri Lanka from 2003 to 2005 and was President of the Colombo Law Society during that period. Mr. Kumarasinghe is Chairman of the Environmental Council established under the Central Environment Authority Act since June 2010 and has served as a Member of the Public Service Commission. He was a Member of the Advisory Commission on Intellectual Property and member of Public Service Commission (2006-2009). He is a Director of Sri Lanka Law College Foundation and a Member of the Incorporated Council of Legal Education.Non Executive Independent Director

 

 

Executives

 

Name

Title

Function

U. K. Thilak De Silva

 

Managing Director, Director

Chief Executive Officer

Biography:

Mr. U. K. Thilak De Silva serves as Managing Director and Director of LAUGFS Gas PLC. He has been the Managing Director of LAUGFS Gas PLC from its inception in 2001 and its parent, diversified conglomerate LAUGFS Holdings Ltd since 1995. Mr. De Silva is also the Managing Director of all subsidiaries of the LAUGFS Group, engaged with petroleum fuel distribution, import, distribution and sale of lubricants, heavy engineering, vehicular emission testing, leisure and hospitality, property development, consumer retailing, tea trading, food chains, bottled water, manufacture and export of industrial solid tires.

Ashan De Silva

 

Chief Executive Officer

Chief Executive Officer

 

W. K. H. Wegapitiya

 

Chairman of the Board, Group Co-Chief Executive Officer

Chief Executive Officer

 

Biography:

Mr. W. K. H. Wegapitiya serves as Chairman of the Board and Group Co-Chief Executive Officer of LAUGFS Gas PLC. Mr. W. K. H. Wegapitiya is the founder Chairman of LAUGFS Gas PLC and also its parent LAUGFS Holdings Ltd, one of the diversified conglomerates in the country, having its operations in a business landscape stretched in a spectrum of downstream operations of LPG, Petroleum Fuel distribution and sale, import, distribution and sale of lubricants, heavy engineering, vehicle emission testing, hotel management consumer retail and food restaurant chains, property development, manufacture of salt and salt base chemicals, manufacture and export of industrial solid tires and higher education. He entered the University of Sri Jayewardenepura after his secondary education and graduated with a Bachelor of Science in Business Administration special degree. He is also a holder of Master of Business Administration (MBA) degree from the Postgraduate Institute of Management of University of Sri Jayewardenepura. He was awarded the certificate on Energy Management from the Oxford University, England in the year 2000.

Education:

University of Sri Jayewardenepura, MBA
University of Sri Jayewardenepura, BS (Business Administration)

Ravindra Dahanayake

 

Director/Chief Executive Officer – LAUGFS Sunup Supermarket (Pvt) Ltd

Division Head Executive

 

Sampath De Silva

 

Chief Executive Officer – LAUGFS Corporation (Rubber) Ltd

Division Head Executive

 

Manjula Ediriweera

 

General Manager Accounting - Laugfs Holdings Ltd

Division Head Executive

 

Harsha Gamage

 

Director/Chief Executive Officer - Laugfs Leisure Ltd

Division Head Executive

 

Peter Goonesekera

 

Peter Goonesekera: General Manager – Laugfs Property Developers (Pvt) Ltd

Division Head Executive

 

Takura Gunasinghe

 

Director/General Manager - Laugfs Sunup Supermarket (Pvt) Ltd

Division Head Executive

 

Aruna Jayalath

 

General Manager - Laugfs Leisure Ltd

Division Head Executive

 

Ajith Kumarage

 

General Manager (Projects) - Laugfs Gas PLC

Division Head Executive

 

Nalaka Madugalle

 

Chief Executive Officer - Laugfs Lubricants Ltd

Division Head Executive

 

Upali Navarathna

 

Chief Executive Officer – Laugfs Eco Sri (Pvt) Ltd

Division Head Executive

 

Hector Perera

 

Group General Manager (Human Resource Development) – Laugfs Gas PLC

Division Head Executive

 

Wasantha Ranasinghe

 

Director - Laugfs Engineering (Pvt) Ltd, Chief Financial Officer - Laugfs Gas PLC

Division Head Executive

 

Mahesh Weerasena

 

General Manager - Laugfs Petroleum (Pvt) Ltd And Gas Auto Lanka Ltd

Division Head Executive

 

Vindhya Weeratunga

 

Director/Chief Executive Officer – Laugfs Australia Higher Education Services (Pvt) Ltd

Division Head Executive

 

Mohan Perera

 

Chief Operating Officer

Operations Executive

 

Deepal Perera

 

Head Of Corporate Communications – Laugfs Holdings Ltd

Corporate Communications Executive

 

Kanishka Weeramunda

 

Chief Information Officer - Laugfs Holdings Ltd

Information Executive

 

Keerthi Pathiraja

 

Legal Officer/Board Secretary - Laugfs Gas PLC

Legal Executive

 

 

 

Significant Developments

 

Laugfs Gas Ltd Announces Appointment Of CEO

May 30, 2013


Laugfs Gas Ltd announced that Board Of Directors appointed Mr. Udu kumburage Ashan Thilina De Silva as the Chief Executive officer (CEO) of the Company effective from May 30, 2013.

Laugfs Gas PLC Declares First And Final Dividend

May 30, 2013


Laugfs Gas PLC announced that it will pay a first and final dividend of LKR 1.50 per share for fiscal 2012/2013. The ex-date is June 10, 2013 and the payment date is June 19, 2013.

Laugfs Gas PLC Appoints Chief Financial Officer

Nov 22, 2012


Laugfs Gas PLC announced that Mr. Chamath Indrapala has been appointed as the Chief Financial Officer of the Company with effect from November 15, 2012.

 

 

News

 

Crossings elevate turnover on a dull day
Sri Lanka Daily Mirror (Colombo, Sri Lanka) (307 Words)

30-Jul-2013

Laugfs Gas seeks price hike
DailyFT - Be Empowered (125 Words)

23-Jul-2013

Private LP gas supplier of Sri Lanka seeks price hike
Colombo Page (133 Words)

22-Jul-2013

Laugfs to modify motor LP gas apparatus
Daily News (Colombo, Sri Lanka) (484 Words)

14-Jul-2013

Sahana Diriya launched
Daily News (Colombo, Sri Lanka) (271 Words)

09-Jul-2013

Laugfs holds 2012/13 AGM
Sri Lanka Daily Mirror (Colombo, Sri Lanka) (482 Words)

08-Jul-2013

LAUGFS Gas holds AGM
DailyFT - Be Empowered (916 Words)

07-Jul-2013

Laugfs ends Q4 earning with Rs. 10.6 billion
Daily News (Colombo, Sri Lanka) (529 Words)

02-Jul-2013

Laugfs ends Q4 earning with Rs. 10.6 billion
Sri Lanka Daily News (445 Words)

01-Jul-2013

Central Bank relaxes more FX regulations
Daily News (Colombo, Sri Lanka) (690 Words)

24-Jun-2013

Central Bank relaxes more FX regulations
Sri Lanka Daily News (860 Words)

23-Jun-2013

 

 

Annual Income Statement

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)           

 

 

31-Dec-2012

31-Mar-2012

31-Mar-2011

31-Mar-2010

Period Length

9 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Mar-2012

Restated Normal
31-Mar-2012

Updated Normal
31-Dec-2010

Filed Currency

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

127.552182

112.569538

112.156148

115.030068

Auditor

 

Ernst & Young

Ernst & Young Chartered Accountants (Zimbabwe)

 

Auditor Opinion

 

Unqualified

Unqualified

 

 

 

 

 

 

    Net Sales

-

81.5

63.0

48.6

Revenue

-

81.5

63.0

48.6

Total Revenue

-

81.5

63.0

48.6

 

 

 

 

 

    Cost of Revenue

-

66.8

50.9

39.5

Cost of Revenue, Total

-

66.8

50.9

39.5

Gross Profit

-

14.7

12.1

9.1

 

 

 

 

 

    Selling/General/Administrative Expense

-

7.7

5.1

3.9

Total Selling/General/Administrative Expenses

-

7.7

5.1

3.9

        Interest Income - Operating

-

-1.4

-0.5

-0.1

    Interest/Investment Income - Operating

-

-1.4

-0.5

-0.1

Interest Expense (Income) - Net Operating Total

-

-1.4

-0.5

-0.1

    Other, Net

-

-3.5

-2.3

-1.4

Other Operating Expenses, Total

-

-3.5

-2.3

-1.4

Total Operating Expense

-

69.5

53.1

41.9

 

 

 

 

 

Operating Income

-

12.0

9.9

6.7

 

 

 

 

 

        Interest Expense - Non-Operating

-

0.0

-0.9

-1.6

    Interest Expense, Net Non-Operating

-

0.0

-0.9

-1.6

        Investment Income - Non-Operating

-

-1.9

0.3

-

    Interest/Investment Income - Non-Operating

-

-1.9

0.3

-

Interest Income (Expense) - Net Non-Operating Total

-

-1.9

-0.6

-1.6

Income Before Tax

-

10.1

9.3

5.1

 

 

 

 

 

Total Income Tax

-

1.8

1.7

0.5

Income After Tax

-

8.3

7.6

4.6

 

 

 

 

 

    Minority Interest

-

0.0

0.0

0.0

Net Income Before Extraord Items

-

8.3

7.6

4.6

    Discontinued Operations

-

-0.1

0.0

-

Total Extraord Items

-

-0.1

0.0

-

Net Income

-

8.3

7.6

4.6

 

 

 

 

 

Income Available to Common Excl Extraord Items

-

8.3

7.6

4.6

 

 

 

 

 

Income Available to Common Incl Extraord Items

-

8.3

7.6

4.6

 

 

 

 

 

Basic/Primary Weighted Average Shares

-

387.0

299.3

260.0

Basic EPS Excl Extraord Items

-

0.02

0.03

0.02

Basic/Primary EPS Incl Extraord Items

-

0.02

0.03

0.02

Diluted Net Income

-

8.3

7.6

4.6

Diluted Weighted Average Shares

-

387.0

299.3

260.0

Diluted EPS Excl Extraord Items

-

0.02

0.03

0.02

Diluted EPS Incl Extraord Items

-

0.02

0.03

0.02

Dividends per Share - Common Stock Primary Issue

-

0.01

0.01

0.00

Dividends per Share - Common Stock Issue 2

-

0.01

0.01

0.00

Gross Dividends - Common Stock

-

5.2

5.2

0.0

Interest Expense, Supplemental

-

0.0

0.9

1.6

Depreciation, Supplemental

-

2.8

2.3

0.3

Normalized Income Before Tax

-

10.1

9.3

5.1

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

-

1.8

1.7

0.5

Normalized Income After Tax

-

8.3

7.6

4.6

 

 

 

 

 

Normalized Inc. Avail to Com.

-

8.3

7.6

4.6

 

 

 

 

 

Basic Normalized EPS

-

0.02

0.03

0.02

Diluted Normalized EPS

-

0.02

0.03

0.02

Amort of Intangibles, Supplemental

-

0.0

0.0

0.0

Advertising Expense, Supplemental

-

0.3

0.1

0.1

Normalized EBIT

-

10.6

9.4

6.6

Normalized EBITDA

-

13.3

11.7

6.9

    Current Tax - Total

-

1.2

1.5

0.3

Current Tax - Total

-

1.2

1.5

0.3

    Deferred Tax - Total

-

0.6

0.2

0.2

Deferred Tax - Total

-

0.6

0.2

0.2

Income Tax - Total

-

1.8

1.7

0.5

Interest Cost - Domestic

-

0.0

0.0

0.0

Service Cost - Domestic

-

0.1

0.0

0.0

Actuarial Gains and Losses - Domestic

-

0.0

0.0

0.0

Domestic Pension Plan Expense

-

0.1

0.1

0.1

Defined Contribution Expense - Domestic

-

0.2

0.1

0.1

Total Pension Expense

-

0.3

0.2

0.2

Discount Rate - Domestic

-

-

-

10.00%

Compensation Rate - Domestic

-

-

-

5.00%

Total Plan Interest Cost

-

0.0

0.0

0.0

Total Plan Service Cost

-

0.1

0.0

0.0

 

 

Annual Balance Sheet

 

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Mar-2012

31-Mar-2011

31-Mar-2010

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Mar-2012

Reclassified Normal
31-Mar-2012

Updated Normal
31-Dec-2010

Filed Currency

LKR

LKR

LKR

LKR

Exchange Rate

126.93

127.803337

110.395

114.05

Auditor

 

Ernst & Young

Ernst & Young Chartered Accountants (Zimbabwe)

 

Auditor Opinion

 

Unqualified

Unqualified

 

 

 

 

 

 

    Cash

-

16.9

18.5

4.2

    Short Term Investments

-

0.0

0.0

-

Cash and Short Term Investments

-

17.0

18.5

4.2

        Accounts Receivable - Trade, Gross

-

4.9

5.4

5.4

        Provision for Doubtful Accounts

-

0.0

0.0

0.0

    Trade Accounts Receivable - Net

-

4.9

5.4

5.4

    Other Receivables

-

1.1

0.9

0.2

Total Receivables, Net

-

5.9

6.3

5.6

    Inventories - Finished Goods

-

1.0

2.3

0.2

    Inventories - Work In Progress

-

3.7

0.0

1.5

    Inventories - Raw Materials

-

0.0

0.0

0.0

    Inventories - Other

-

0.2

0.3

0.0

Total Inventory

-

4.9

2.6

1.7

Prepaid Expenses

-

1.7

1.6

0.9

    Other Current Assets

-

1.5

3.5

2.2

Other Current Assets, Total

-

1.5

3.5

2.2

Total Current Assets

-

31.0

32.5

14.8

 

 

 

 

 

        Buildings

-

0.3

0.1

0.0

        Land/Improvements

-

1.2

0.7

0.0

        Machinery/Equipment

-

11.3

7.5

0.6

        Construction in Progress

-

2.8

2.0

1.9

        Leases

-

0.1

0.4

1.2

        Other Property/Plant/Equipment

-

37.5

37.3

36.1

    Property/Plant/Equipment - Gross

-

53.2

48.1

39.9

    Accumulated Depreciation

-

-4.9

-2.9

-0.6

Property/Plant/Equipment - Net

-

48.4

45.3

39.4

    Goodwill - Gross

-

0.4

0.5

0.5

    Accumulated Goodwill Amortization

-

-

-

0.0

Goodwill, Net

-

0.4

0.5

0.5

    LT Investments - Other

-

3.4

3.8

-

Long Term Investments

-

3.4

3.8

-

    Other Long Term Assets

-

0.0

0.0

-

Other Long Term Assets, Total

-

0.0

0.0

-

Total Assets

-

83.2

82.1

54.6

 

 

 

 

 

Accounts Payable

-

0.2

0.2

1.4

Payable/Accrued

-

0.8

1.1

2.2

Notes Payable/Short Term Debt

-

16.7

9.3

9.7

Current Portion - Long Term Debt/Capital Leases

-

0.0

0.1

0.2

    Security Deposits

-

0.9

1.0

6.9

    Income Taxes Payable

-

0.0

1.3

0.1

Other Current liabilities, Total

-

0.9

2.2

7.1

Total Current Liabilities

-

18.7

12.8

20.7

 

 

 

 

 

    Long Term Debt

-

0.0

0.0

4.6

    Capital Lease Obligations

-

0.0

0.0

0.5

Total Long Term Debt

-

0.0

0.0

5.2

Total Debt

-

16.7

9.4

15.1

 

 

 

 

 

    Deferred Income Tax - LT Liability

-

3.0

2.8

1.4

Deferred Income Tax

-

3.0

2.8

1.4

    Pension Benefits - Underfunded

-

0.3

0.2

0.1

    Other Long Term Liabilities

-

11.2

11.4

2.4

Other Liabilities, Total

-

11.5

11.6

2.5

Total Liabilities

-

33.1

27.2

29.7

 

 

 

 

 

    Common Stock

-

25.7

29.8

6.8

Common Stock

-

25.7

29.8

6.8

Retained Earnings (Accumulated Deficit)

-

16.3

15.5

7.4

Unrealized Gain (Loss)

-

8.1

9.6

10.6

Total Equity

-

50.1

54.9

24.9

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

-

83.2

82.1

54.6

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

-

335.0

335.0

266.3

    Shares Outstanding - Common Stock Issue 2

-

52.0

52.0

-

Total Common Shares Outstanding

-

387.0

387.0

266.3

Employees

-

-

966

-

Accumulated Goodwill Amortization Suppl.

-

-

-

0.0

Deferred Revenue - Long Term

-

0.3

2.5

2.4

Total Long Term Debt, Supplemental

-

16.7

9.3

14.4

Long Term Debt Maturing within 1 Year

-

16.7

9.3

9.7

Long Term Debt Matur. in Year 6 & Beyond

-

0.0

0.0

4.6

Total Capital Leases, Supplemental

-

0.0

0.1

0.7

Capital Lease Payments Due in Year 1

-

0.0

0.1

0.2

Cap. Lease Pymts. Due in Year 6 & Beyond

-

0.0

0.0

0.5

Pension Obligation - Domestic

-

0.3

0.2

0.1

Funded Status - Domestic

-

-0.3

-0.2

-0.1

Total Funded Status

-

-0.3

-0.2

-0.1

Discount Rate - Domestic

-

-

-

10.00%

Compensation Rate - Domestic

-

-

-

5.00%

Total Plan Obligations

-

0.3

0.2

0.1

 

 

Annual Cash Flows

 

Financials in: USD (mil)

 

 

 

31-Dec-2012

31-Mar-2012

31-Mar-2011

31-Mar-2010

Period Length

9 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Dec-2012

Updated Normal
31-Mar-2012

Reclassified Normal
31-Mar-2012

Updated Normal
31-Dec-2010

Filed Currency

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

127.552182

112.569538

112.156148

115.030068

Auditor

 

Ernst & Young

Ernst & Young Chartered Accountants (Zimbabwe)

 

Auditor Opinion

 

Unqualified

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

-

10.1

9.3

5.1

    Depreciation

-

2.8

2.3

0.3

Depreciation/Depletion

-

2.8

2.3

0.3

    Amortization of Intangibles

-

-

-

0.0

Amortization

-

-

-

0.0

    Discontinued Operations

-

-0.1

0.0

-

    Unusual Items

-

0.0

0.0

0.0

    Other Non-Cash Items

-

-1.5

0.4

1.6

Non-Cash Items

-

-1.5

0.5

1.6

    Accounts Receivable

-

-0.5

-1.1

1.5

    Inventories

-

-2.9

-0.8

0.1

    Other Assets

-

1.7

-1.2

-

    Accounts Payable

-

-0.1

-2.5

-1.9

    Other Liabilities

-

0.6

0.1

0.0

    Other Operating Cash Flow

-

-1.7

1.3

-1.3

Changes in Working Capital

-

-2.9

-4.3

-1.6

Cash from Operating Activities

-

8.4

7.7

5.4

 

 

 

 

 

    Purchase of Fixed Assets

-

-7.3

-6.9

-3.4

Capital Expenditures

-

-7.3

-6.9

-3.4

    Acquisition of Business

-

-4.4

-

-

    Sale of Fixed Assets

-

0.0

0.1

0.0

    Sale/Maturity of Investment

-

0.3

0.4

-

    Purchase of Investments

-

-0.5

-4.1

-2.4

    Other Investing Cash Flow

-

1.5

0.5

0.1

Other Investing Cash Flow Items, Total

-

-3.2

-3.2

-2.3

Cash from Investing Activities

-

-10.5

-10.1

-5.7

 

 

 

 

 

    Cash Dividends Paid - Common

-

-5.2

0.0

-0.5

Total Cash Dividends Paid

-

-5.2

0.0

-0.5

        Sale/Issuance of Common

-

0.0

22.3

-

    Common Stock, Net

-

0.0

22.3

-

Issuance (Retirement) of Stock, Net

-

0.0

22.3

-

        Long Term Debt Issued

-

62.1

12.1

10.1

        Long Term Debt Reduction

-

-53.6

-18.5

-4.8

    Long Term Debt, Net

-

8.5

-6.4

5.3

Issuance (Retirement) of Debt, Net

-

8.5

-6.4

5.3

Cash from Financing Activities

-

3.3

16.0

4.8

 

 

 

 

 

Net Change in Cash

-

1.3

13.7

4.4

 

 

 

 

 

Net Cash - Beginning Balance

-

17.8

4.2

-0.3

Net Cash - Ending Balance

-

19.1

17.9

4.1

Cash Interest Paid

-

0.0

0.9

1.6

Cash Taxes Paid

-

2.7

0.4

0.4

 

 

Annual Income Statement

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)           

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

Period Length

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Restated Normal
31-Mar-2012

Updated Normal
31-Dec-2010

Filed Currency

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

Auditor

Ernst & Young

Ernst & Young Chartered Accountants (Zimbabwe)

 

Auditor Opinion

Unqualified

Unqualified

 

 

 

 

 

    Revenue

81.5

63.0

48.6

Total Revenue

81.5

63.0

48.6

 

 

 

 

    Cost of Sales

66.8

50.9

39.5

    Negative Goodwill on Acquisition

-1.6

0.0

-

    Other Income and Gains

-1.9

-2.3

-1.4

    Interest Income

-1.4

-0.5

-0.1

    Selling and Distribution Costs

3.0

1.7

2.5

    Administrative Expenses

4.7

3.3

1.4

Total Operating Expense

69.5

53.1

41.9

 

 

 

 

    Foreign Exchange Gain/ (Loss))

-1.9

0.3

-

    Finance Charges on Lease Liabilities

0.0

-0.8

-

    Finance Cost

0.0

-0.1

-1.6

Net Income Before Taxes

10.1

9.3

5.1

 

 

 

 

Provision for Income Taxes

1.8

1.7

0.5

Net Income After Taxes

8.3

7.6

4.6

 

 

 

 

    Minority Expense

0.0

0.0

0.0

Net Income Before Extra. Items

8.3

7.6

4.6

    Loss from Discontinued Operation -10%

-0.1

0.0

-

Net Income

8.3

7.6

4.6

 

 

 

 

Income Available to Com Excl ExtraOrd

8.3

7.6

4.6

 

 

 

 

Income Available to Com Incl ExtraOrd

8.3

7.6

4.6

 

 

 

 

Basic Weighted Average Shares

387.0

299.3

260.0

Basic EPS Excluding ExtraOrdinary Items

0.02

0.03

0.02

Basic EPS Including ExtraOrdinary Items

0.02

0.03

0.02

Diluted Net Income

8.3

7.6

4.6

Diluted Weighted Average Shares

387.0

299.3

260.0

Diluted EPS Excluding ExtraOrd Items

0.02

0.03

0.02

Diluted EPS Including ExtraOrd Items

0.02

0.03

0.02

DPS-Ordinary Voting Shares

0.01

0.01

0.00

DPS-Non voting Shares

0.01

0.01

0.00

Gross Dividends - Common Stock

5.2

5.2

0.0

Normalized Income Before Taxes

10.1

9.3

5.1

 

 

 

 

Inc Tax Ex Impact of Sp Items

1.8

1.7

0.5

Normalized Income After Taxes

8.3

7.6

4.6

 

 

 

 

Normalized Inc. Avail to Com.

8.3

7.6

4.6

 

 

 

 

Basic Normalized EPS

0.02

0.03

0.02

Diluted Normalized EPS

0.02

0.03

0.02

Interest Expense, Supplemental

0.0

0.9

1.6

Depreciation, Supplemental

2.8

2.3

0.3

Amort of Intangibles, Supplemental

0.0

0.0

0.0

Advertising Expense, Supplemental

0.3

0.1

0.1

    Current Tax

1.2

1.5

0.3

Current Tax - Total

1.2

1.5

0.3

    Deferred Tax

0.6

0.2

0.2

Deferred Tax - Total

0.6

0.2

0.2

Income Tax - Total

1.8

1.7

0.5

Service Cost - Domestic

0.1

0.0

0.0

Interest Cost - Domestic

0.0

0.0

0.0

Actuarial Gains and Losses - Domestic

0.0

0.0

0.0

Domestic Pension Plan Expense

0.1

0.1

0.1

Defined Contribution Expense - Domestic

0.2

0.1

0.1

Total Pension Expense

0.3

0.2

0.2

Discount Rate - Domestic

-

-

10.00%

Compensation Rate - Domestic

-

-

5.00%

 

 

Annual Balance Sheet

 

Financials in: USD (mil)

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

UpdateType/Date

Updated Normal
31-Mar-2012

Reclassified Normal
31-Mar-2012

Updated Normal
31-Dec-2010

Filed Currency

LKR

LKR

LKR

Exchange Rate

127.803337

110.395

114.05

Auditor

Ernst & Young

Ernst & Young Chartered Accountants (Zimbabwe)

 

Auditor Opinion

Unqualified

Unqualified

 

 

 

 

 

    Gas in Cylinders

0.4

0.4

0.1

    Gas Stocks

0.6

1.9

0.1

    Sundry Stock

0.2

0.3

0.0

    Food & Beverage

0.0

0.0

0.0

    Goods in Transit

3.7

0.0

1.5

    Trade Receivables, Gross

4.9

5.4

5.4

    Provisions for Doubtful Accounts

0.0

0.0

0.0

    Other Debtors

0.8

0.9

0.2

    Advances

1.7

1.6

0.9

    Cash & Bank Balances

16.9

18.5

4.2

    Short Term Investments

0.0

0.0

-

    Income Tax Recoverable

0.3

0.0

-

    Rate Regulatory Assets

1.5

3.5

2.2

Total Current Assets

31.0

32.5

14.8

 

 

 

 

    Investments

3.4

3.8

-

    Freehold Land

0.1

0.0

0.0

    Land Development

1.0

0.7

0.0

    Buildings on Freehold Land

0.1

0.0

0.0

    Buildings on Leasehold Land

0.2

0.1

0.0

    Plant & Machinery

1.3

0.7

0.0

    Office Equipment

0.6

0.5

0.2

    Furniture & Fittings

0.7

0.1

0.1

    Tools & Equipment

0.0

0.0

0.0

    Gas Point Dealer Boards & Storage Huts

0.1

0.1

0.1

    Motor Vehicles

1.5

1.3

0.2

    Testing Equipment

0.4

0.3

0.0

    Cutlery & Crockery

0.0

0.0

0.0

    Cylinders in Hand & Circulation

6.6

4.5

0.0

    Assets on Finance Leases

0.1

0.4

1.2

    Assets at Valuation

37.5

37.3

36.1

    Capital Work in Progress

2.8

2.0

1.6

    Cilinders in Hand/Circul. - in Transit

-

0.0

0.3

    Depreciation

-4.9

-2.9

-0.6

    Goodwill

0.4

0.5

0.5

    Amortization

-

-

0.0

    Prepayments

0.0

0.0

-

Total Assets

83.2

82.1

54.6

 

 

 

 

    Trade and Other Payables

0.2

0.2

1.4

    Other Payables

0.3

0.0

0.1

    Sundry Creditors with Accrued Expense

0.5

1.0

2.1

    Refundable Deposits

0.9

1.0

6.9

    Income Tax Liabilities

0.0

1.3

0.1

    Interest Bearing Liabilities

16.7

9.3

9.7

    Leases

0.0

0.1

0.2

Total Current Liabilities

18.7

12.8

20.7

 

 

 

 

    Leases

0.0

0.0

0.5

    Interest Bearing Liabilities

0.0

0.0

4.6

Total Long Term Debt

0.0

0.0

5.2

 

 

 

 

    Deferred Tax Liabilities

3.0

2.8

1.4

    Deferred Income

2.7

2.5

2.4

    Retirement Benefit Obligation

0.3

0.2

0.1

    Refundable Deposits

8.5

8.8

-

Total Liabilities

33.1

27.2

29.7

 

 

 

 

    Stated Capital

25.7

29.8

6.8

    Revaluation Reserves

8.1

9.6

10.6

    Retained Earnings

16.3

15.5

7.4

Total Equity

50.1

54.9

24.9

 

 

 

 

Total Liabilities & Shareholders' Equity

83.2

82.1

54.6

 

 

 

 

    S/O-Ordinary Voting Shares

335.0

335.0

266.3

    S/O-Non voting Shares

52.0

52.0

-

Total Common Shares Outstanding

387.0

387.0

266.3

Deferred Revenue - Long Term

0.3

2.5

2.4

Accumulated Goodwill Amortization Suppl.

-

-

0.0

Full-Time Employees

-

966

-

Long Term Debt Maturing within 1 Year

16.7

9.3

9.7

Long Term Debt - Remaining Maturities

0.0

0.0

4.6

Total Long Term Debt, Supplemental

16.7

9.3

14.4

Capital Lease Payments Due within 1 Year

0.0

0.1

0.2

Capital Leases - Remaining Maturities

0.0

0.0

0.5

Total Capital Leases, Supplemental

0.0

0.1

0.7

Pension Obligation - Domestic

0.3

0.2

0.1

Funded Status - Domestic

-0.3

-0.2

-0.1

Total Funded Status

-0.3

-0.2

-0.1

Discount Rate - Domestic

-

-

10.00%

Compensation Rate - Domestic

-

-

5.00%

 

 

Annual Cash Flows

 

Financials in: USD (mil)

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

Period Length

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Reclassified Normal
31-Mar-2012

Updated Normal
31-Dec-2010

Filed Currency

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

Auditor

Ernst & Young

Ernst & Young Chartered Accountants (Zimbabwe)

 

Auditor Opinion

Unqualified

Unqualified

 

 

 

 

 

Net Income

10.1

9.3

5.1

    Depreciation

2.8

2.3

0.3

    Discontinued operations

-0.1

0.0

-

    Profit/Loss on Disposal of PP&E

0.0

0.0

0.0

    Write of PP& E

0.0

-

-

    Disposal Profit on Shares

0.0

-0.1

-

    Profit/Loss from Managing Temple Tree

0.0

0.0

-

    Write-off of Bad Debts

0.0

0.0

-

    Amortization of Intangibles

-

-

0.0

    Income from Investments

-1.5

-0.5

-0.1

    Provision for Unrealised Loss on FX

1.3

0.0

-

    Provision for Fall in Value of Investmen

0.1

0.0

-

    Finance Costs

0.0

0.9

1.6

    Goodwill on Subsidiary Acquisition

0.0

0.0

-

    Negative Goodwill on Acquisition

-1.6

0.0

-

    Provision for Defined Benefit Plans

0.1

0.1

0.1

    crease)/ Decrease in Inventories

-2.9

-0.8

0.1

    crease)/ Decrease in Trade and Other Rec

-0.5

-1.1

1.5

    crease)/ Decrease in Rate Regulatory Ass

1.7

-1.2

-

    Increase/ (Decrease) in Trade and Other

-0.1

-2.5

-1.9

    Increase/ (Decrease) in Deferred Income)

0.6

0.1

0.0

    Refundable Deposits Received

3.5

4.5

2.3

    Refund/Transfers of Deposits

-2.5

-1.9

-1.6

    Finance Costs Paid

0.0

-0.9

-1.6

    Income Tax Paid

-2.7

-0.4

-0.4

    Defined Benefit Plan Paid

0.0

0.0

0.0

Cash from Operating Activities

8.4

7.7

5.4

 

 

 

 

    Acquisition of Property, Plant and Equip

-7.3

-6.9

-3.4

    Proceeds from Disposal of Property, Plan

0.0

0.1

0.0

    Acquisition of Subsidiary

-4.4

-

-

    Dividend Received

-

0.0

-

    Proceeds from Disposal of Quoted Equity

0.3

0.4

-

    Investment In Quoted Equity Securities

-0.5

-4.1

-

    Investment in Subsidiary

-

-

-2.4

    Interest Received

1.5

0.5

0.1

Cash from Investing Activities

-10.5

-10.1

-5.7

 

 

 

 

    Issue of Shares

0.0

22.3

-

    Proceeds from Interest Bearing Loans and

62.1

12.1

10.1

    Repayment of Interest Bearing Loans and

-53.6

-17.5

-4.6

    Principal Payment under Finance Leases

0.0

-1.0

-0.2

    Dividend Paid

-5.2

0.0

-0.5

Cash from Financing Activities

3.3

16.0

4.8

 

 

 

 

Net Change in Cash

1.3

13.7

4.4

 

 

 

 

Begining Balance

17.8

4.2

-0.3

Ending Balance

19.1

17.9

4.1

    Cash Interest Paid

0.0

0.9

1.6

    Cash Taxes Paid

2.7

0.4

0.4

 

 

Financial Health

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)           

Key Indicators USD (mil)

 

Quarter
Ending
31-Dec-2012

Quarter
Ending
Yr Ago

Annual
Year End

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

0.0

-

-

-

-

-

Capital Expenditures2 (?)

0.0

-

-

-

-

-

Cash from Operating Activities2 (?)

0.0

-

-

-

-

-

Free Cash Flow (?)

0.0

-

-

-

-

-

Total Assets3 (?)

0.1

-

-

-

-

-

1-ExchangeRate: LKR to USD Average for Period

129.269784

 

 

 

 

 

2-ExchangeRate: LKR to USD Average for Period

130.476862

 

 

 

 

 

3-ExchangeRate: LKR to USD Period End Date

126.930000

 

 

 

 

 

Key Ratios

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

Profitability

Gross Margin (?)

18.09%

19.22%

18.74%

Operating Margin (?)

14.72%

15.70%

13.83%

Pretax Margin (?)

12.42%

14.74%

10.44%

Net Profit Margin (?)

10.21%

12.05%

9.43%

Financial Strength

Current Ratio (?)

1.66

2.54

0.72

Long Term Debt/Equity (?)

0.00

0.00

0.21

Total Debt/Equity (?)

0.33

0.17

0.61

Management Effectiveness

Return on Assets (?)

9.52%

11.13%

-

Return on Equity (?)

15.04%

19.13%

-

Efficiency

Receivables Turnover (?)

12.67

10.59

-

Inventory Turnover (?)

16.49

23.28

-

Asset Turnover (?)

0.93

0.92

-

Market Valuation USD (mil)

P/E (TTM) (?)

10.10

.

Enterprise Value2 (?)

76.4

Price/Sales (TTM) (?)

0.95

.

Enterprise Value/Revenue (TTM) (?)

1.00

Price/Book (MRQ) (?)

1.55

.

Enterprise Value/EBITDA (TTM) (?)

5.67

Market Cap as of 19-Jul-20131 (?)

72.2

.

 

 

1-ExchangeRate: LKR to USD on 19-Jul-2013

131.699904

 

 

 

2-ExchangeRate: LKR to USD on 30-Sep-2012

131.034433

 

 

 

 

 

Annual Ratios

 

Financials in: USD (mil) 

Except for share items (millions) and per share items (actual units)           

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

Financial Strength

Current Ratio (?)

1.66

2.54

0.72

Quick/Acid Test Ratio (?)

1.23

1.93

0.48

Working Capital1 (?)

12.3

19.7

-5.9

Long Term Debt/Equity (?)

0.00

0.00

0.21

Total Debt/Equity (?)

0.33

0.17

0.61

Long Term Debt/Total Capital (?)

0.00

0.00

0.13

Total Debt/Total Capital (?)

0.25

0.15

0.38

Payout Ratio (?)

61.93%

52.76%

0.00%

Effective Tax Rate (?)

17.75%

18.24%

9.52%

Total Capital1 (?)

66.8

64.3

40.0

 

 

 

 

Efficiency

Asset Turnover (?)

0.93

0.92

-

Inventory Turnover (?)

16.49

23.28

-

Days In Inventory (?)

22.14

15.68

-

Receivables Turnover (?)

12.67

10.59

-

Days Receivables Outstanding (?)

28.81

34.48

-

Revenue/Employee2 (?)

-

66,218

-

Operating Income/Employee2 (?)

-

10,397

-

EBITDA/Employee2 (?)

-

12,787

-

 

 

 

 

Profitability

Gross Margin (?)

18.09%

19.22%

18.74%

Operating Margin (?)

14.72%

15.70%

13.83%

EBITDA Margin (?)

18.10%

19.31%

14.35%

EBIT Margin (?)

14.72%

15.70%

13.83%

Pretax Margin (?)

12.42%

14.74%

10.44%

Net Profit Margin (?)

10.21%

12.05%

9.43%

COGS/Revenue (?)

81.91%

80.78%

81.26%

SG&A Expense/Revenue (?)

9.42%

8.03%

7.93%

 

 

 

 

Management Effectiveness

Return on Assets (?)

9.52%

11.13%

-

Return on Equity (?)

15.04%

19.13%

-

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

0.00

0.00

0.01

Operating Cash Flow/Share 2 (?)

0.02

0.02

0.02

1-ExchangeRate: LKR to USD Period End Date

127.803337

110.395

114.05

2-ExchangeRate: LKR to USD Average for Period

127.803337

110.395

114.05

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

9.89

Market Cap/Equity (MRQ) (?)

1.52

Market Cap/Revenue (TTM) (?)

0.95

Market Cap/EBIT (TTM) (?)

6.61

Market Cap/EBITDA (TTM) (?)

5.38

Enterprise Value/Earnings (TTM) (?)

10.41

Enterprise Value/Equity (MRQ) (?)

1.60

Enterprise Value/Revenue (TTM) (?)

1.00

Enterprise Value/EBIT (TTM) (?)

6.96

Enterprise Value/EBITDA (TTM) (?)

5.67


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.60.74

UK Pound

1

Rs.92.05

Euro

1

Rs.80.60

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 

 

RATING EXPLANATIONS

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

----

NB

New Business

----

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.