MIRA INFORM REPORT

 

 

Report Date :

05.09.2013

 

IDENTIFICATION DETAILS

 

Name :

LANKA FLOORTILES PLC

 

 

Registered Office :

No. 215  Nawala Road, Narahenpita, Colombo 05, Colombo, 02

 

 

Country :

Sri Lanka

 

 

Date of Incorporation :

30.03.1984

 

 

Legal Form :

Public Subsidiary

 

 

Line of Business :

Subject is engaged in the manufacture and distribution of glazed ceramic floor tiles through a network of dealers and distributors.

 

 

No. of Employees :

470

 

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

 

LANKA FLOORTILES PLC                    

 

No. 215

Nawala Road, Narahenpita, Colombo 05

Colombo, 02

Sri Lanka

 

 

Tel:

94-11-2430988

Fax:

94-11-2437846

 

www.lankatile.com

 

Employees:

470

Company Type:

Public Subsidiary

Corporate Family:

6 Companies

Ultimate Parent:

C T Holdings PLC

Traded:

Colombo (Sri Lanka) Stock Exchange:

TILE.N0000

Incorporation Date:

30-Mar-1984

Auditor:

PricewaterhouseCoopers LLP

Financials in:

USD (In Millions)

Fiscal Year End:

31-Mar-2012

Reporting Currency:

Sri Lanka Rupee

Annual Sales:

31.7  1

Net Income:

5.3

Total Assets:

33.4  2

Market Value:

28.1

 

(23-Aug-2013)

 

Business Description        

 

 

Lanka Floortiles PLC is a Sri Lanka-based company engaged in the manufacture and distribution of glazed ceramic floor tiles through a network of dealers and distributors. Through its subsidiaries, the Company also involves in the distribution of wood flooring, adhesives, tile edging and others. As of March 31, 2010, the Company has three subsidiaries, which involved in the manufacture and distribution of tiles, wood flooring, related products and materials, among others. For the nine months ended 31 December 2012, Lanka Floortiles PLC revenues increased 46% to LKR3.31B. Net income increased 32% to LKR374.2M. Revenues reflect Local Sales increase of 45% to LKR3.51B, Export Sales increase of 72% to LKR180.2M. Net income was partially offset by Finance Cost/Income increase from LKR16.9M to LKR87.2M (expense). Basic Earnings per Share excluding Extraordinary Items increased from LKR5.36 to LKR7.05.

 

 

Industry            

 

 

Industry

Non-Metallic Mineral Product Manufacturing

ANZSIC 2006:

2029 - Other Ceramic Product Manufacturing

ISIC Rev 4:

2392 - Manufacture of clay building materials

NACE Rev 2:

2331 - Manufacture of ceramic tiles and flags

NAICS 2012:

327120 - Clay Building Material and Refractories Manufacturing

UK SIC 2007:

2331 - Manufacture of ceramic tiles and flags

US SIC 1987:

3253 - Ceramic Wall and Floor Tile

 

 

Key Executives

 

Name

Title

Jayasekera Arachchige Panduka Mahendra Jayasekera

Managing Director, Executive Director

Patrick Piyasena

Assistant General Manager

Tyrel Roche

Head-Finance

Shirley Mahendra

Head-Marketing

Prasad Keerthiratna

Manager-IT

 

 

Significant Developments

 

Topic

#*

Most Recent Headline

Date

Dividends

2

Lanka Floortiles PLC Declares Second Interim Dividend

4-Jul-2013

 

* number of significant developments within the last 12 months

 

 

 

 

News

 

Title

Date

Banking sector interest uplift turnover
Sri Lanka Daily Mirror (Colombo, Sri Lanka) (359 Words)

5-Jul-2013

Strategic deal dominates market
Sri Lanka Daily Mirror (Colombo, Sri Lanka) (285 Words)

31-May-2013

Panel discussion
DailyFT - Be Empowered (812 Words)

12-Mar-2013

Industrial Sweeper to keep environment clean
Daily News (Colombo, Sri Lanka) (257 Words)

15-Nov-2012

Ceramic Council AGM
Daily News (Colombo, Sri Lanka) (306 Words)

11-Sep-2012

"Local ceramic industry has achieved global recognition" - ADB Country Rep
Daily News (Colombo, Sri Lanka) (353 Words)

4-Sep-2012

 

 

 

Financial Summary

 

As of 31-Dec-2012

 

Key Ratios

Company

Industry

Current Ratio (MRQ)

1.94

2.87

Quick Ratio (MRQ)

0.85

1.37

Debt to Equity (MRQ)

0.39

0.76

Sales 5 Year Growth

11.65

1.49

Net Profit Margin (TTM) %

14.94

3.92

Return on Assets (TTM) %

15.60

2.89

Return on Equity (TTM) %

25.19

4.01

 

 

Stock Snapshot

 

Traded: Colombo (Sri Lanka) Stock Exchange: TILE.N0000

 

 

As of 23-Aug-2013

   Financials in: LKR

Recent Price

70.00

 

EPS

11.28

52 Week High

83.00

 

Price/Sales

1.04

52 Week Low

56.00

 

Dividend Rate

4.10

Avg. Volume (mil)

0.03

 

Price/Earnings

5.00

Market Value (mil)

3,713.53

 

Price/Book

1.34

 

 

 

Beta

1.02

 

Price % Change

Rel S&P 500%

4 Week

-6.04%

-4.46%

13 Week

-6.67%

1.76%

52 Week

16.86%

-1.08%

Year to Date

7.69%

2.10%

 

1 - Profit & Loss Item Exchange Rate: USD 1 = LKR 112.5695
2 - Balance Sheet Item Exchange Rate: USD 1 = LKR 127.8033

 

 

Corporate Overview

 

Location
No. 215
Nawala Road, Narahenpita, Colombo 05
Colombo, 02
Sri Lanka

 

Tel:

94-11-2430988

Fax:

94-11-2437846

 

www.lankatile.com

Quote Symbol - Exchange

TILE.N0000 - Colombo (Sri Lanka) Stock Exchange

Sales LKR(mil):

3,567.2

Assets LKR(mil):

4,262.7

Employees:

470

Fiscal Year End:

31-Mar-2012

 

Industry:

Construction - Supplies and Fixtures

Incorporation Date:

30-Mar-1984

Company Type:

Public Subsidiary

Quoted Status:

Quoted

Previous Name:

Lanka Tiles plc

 

Non-Executive Chairman of the Board:

Anthony Asokumar Page

 

 

Industry Codes

 

ANZSIC 2006 Codes:

2029

-

Other Ceramic Product Manufacturing

3339

-

Other Hardware Goods Wholesaling

 

ISIC Rev 4 Codes:

2392

-

Manufacture of clay building materials

4663

-

Wholesale of construction materials, hardware, plumbing and heating equipment and supplies

 

NACE Rev 2 Codes:

2331

-

Manufacture of ceramic tiles and flags

4673

-

Wholesale of wood, construction materials and sanitary equipment

 

NAICS 2012 Codes:

327120

-

Clay Building Material and Refractories Manufacturing

423390

-

Other Construction Material Merchant Wholesalers

 

US SIC 1987:

3253

-

Ceramic Wall and Floor Tile

5039

-

Construction Materials, Not Elsewhere Classified

 

UK SIC 2007:

2331

-

Manufacture of ceramic tiles and flags

4673

-

Wholesale of wood, construction materials and sanitary equipment

 

 

Business Description

 

Lanka Floortiles PLC is a Sri Lanka-based company engaged in the manufacture and distribution of glazed ceramic floor tiles through a network of dealers and distributors. Through its subsidiaries, the Company also involves in the distribution of wood flooring, adhesives, tile edging and others. As of March 31, 2010, the Company has three subsidiaries, which involved in the manufacture and distribution of tiles, wood flooring, related products and materials, among others. For the nine months ended 31 December 2012, Lanka Floortiles PLC revenues increased 46% to LKR3.31B. Net income increased 32% to LKR374.2M. Revenues reflect Local Sales increase of 45% to LKR3.51B, Export Sales increase of 72% to LKR180.2M. Net income was partially offset by Finance Cost/Income increase from LKR16.9M to LKR87.2M (expense). Basic Earnings per Share excluding Extraordinary Items increased from LKR5.36 to LKR7.05.

More Business Descriptions

Manufacture and distribution of glazed ceramic floor tiles

Floor Tile Mfr

 

 

Financial Data

 

Financials in:

LKR(mil)

 

Revenue:

3,567.2

Net Income:

600.1

Assets:

4,262.7

Long Term Debt:

379.0

 

Total Liabilities:

1,498.1

 

Working Capital:

0.5

 

 

 

Date of Financial Data:

31-Mar-2012

 

1 Year Growth

18.8%

18.8%

35.7%

 

 

Market Data

 

Quote Symbol:

TILE.N0000

Exchange:

Colombo (Sri Lanka) Stock Exchange

Currency:

LKR

Stock Price:

70.0

Stock Price Date:

08-23-2013

52 Week Price Change %:

16.9

Market Value (mil):

3,713,529.0

 

SEDOL:

6505349

ISIN:

LK0114N00005

 

Equity and Dept Distribution:

07/2006, Scrip Issue, 1 new share for every 7 shares held. 10/2008, 7-for-1 Stock split. 10/2008, 1-for-5 Reverse Stock split. 09/2010, Scrip Issue, 1 new share for every 4 shares held.

 

 

Shareholders

 

Major Shareholders

Lanka Walltile PLC (54.51%); Employees Provident Fund (8.76%)

 

 

 

Key Corporate Relationships

 

Auditor:

PricewaterhouseCoopers LLP

Bank:

Hongkong & Shanghai Banking Corp, Commercial Bank of Ceylon, Bank of Ceylon, Citibank, DFCC Bank, Hatton National Bank

 

Auditor:

PricewaterhouseCoopers, PricewaterhouseCoopers LLP

 

 

Corporate Family      

 

Corporate Structure News:

 

Total Corporate Family Members: 6

 

 

Company Name

Company Type

Location

Country

Industry

Sales
(USD mil)

Employees

C T Holdings PLC

Parent

Colombo

Sri Lanka

Grocery Stores

526.6

17,042

Cargills (Ceylon) PLC

Subsidiary

Colombo

Sri Lanka

Grocery Stores

427.7

7,414

Kotmale Holdings Limited

Subsidiary

Colombo

Sri Lanka

Food Manufacturing

18.5

245

Lanka Ceramic PLC

Subsidiary

Colombo

Sri Lanka

Non-Metallic Mineral Product Manufacturing

93.2

90

Lanka Walltile PLC

Subsidiary

Colombo

Sri Lanka

Non-Metallic Mineral Product Manufacturing

93.1

11,528

Lanka Floortiles PLC

Subsidiary

Colombo

Sri Lanka

Non-Metallic Mineral Product Manufacturing

31.7

470

 

 

 

Executives Report

 

Board of Directors

 

Name

Title

Function

Anthony Asokumar Page

 

Non-Executive Chairman of the Board

Chairman

Biography:

Mr. Anthony Asokumar Page serves as the Non-Executive Chairman of the Board of Lanka Floortiles PLC. He is the Chairman of the Ceylon Theatres PLC and counts 38 years of management experience in business. He was formerly on the Board of the Colombo Stock Exchange and a former Council Member of the Employers’ Federation of Ceylon. He is a fellow member of the Institute of Chartered Accountants of Sri Lanka.

Sivakumar Selliah

 

Independent Non-Executive Deputy Chairman of the Board

Vice-Chairman

 

Biography:

Dr. Sivakumar Selliah serves as an Independent Non-Executive Deputy Chairman of the Board of Lanka Floortiles PLC. He is an Independent Non-Executive. He also serves as a Director of Lanka Tiles Trading (Pvt) Ltd. and Parquet (Ceylon) PLC. Dr. Selliah is also the Deputy Chairman of Lanka Walltile PLC, which is the holding company of Lanka Tiles PLC and also Deputy Chairman of Asiri Group of Hospitals. Dr. S.Selliah holds an MBBS degree and a Master's Degree.

Peter Lucien Amerasinghe

 

Independent Non-Executive Director

Director/Board Member

 

Biography:

Mr. Peter Lucien Amerasinghe serves as an Independent Non-Executive Director of Lanka Floortiles PLC. He is a fellow Member of the Chartered Management Institute of UK – (FCMI). He is a professional with more than 45 years of senior managerial experience, which includes 15 years in plantation management and 17 years as Chief Executive Officer of Lanka Walltiles PLC from its inception. He is a founder Director of Lanka Tiles Ltd, now Lanka Tiles PLC. Mr. Amerasinghe has been the Managing Director of Aristons (Pvt) Ltd since 1989 and a consultant to Noritake Lanka Porcelain (Pvt) Ltd. He also established Ceyquartz MBI (Pvt) Ltd, a joint venture with Japanese collaboration, of which he is the Chairman/ Managing Director.

A T P Edirisinghe

 

Director

Director/Board Member

 

Kalupathiranalage Don Gamini Gunaratne

 

Non-Executive Independent Director

Director/Board Member

 

Biography:

Mr. Kalupathiranalage Don Gamini Gunaratne has been Non-Executive Independent Director at Lanka Floortiles PLC since May 28, 2013. He studied at St. Thomas' College Mt. Lavinia and was a Member of the Western Provincial Council during the period 1989 to 2009. He currently holds the positions of Vice Chairman National Water Supply & Drainage Board and Chairman Lanka Hotels & Residencies (Pvt) Ltd.

Jayasekera Arachchige Panduka Mahendra Jayasekera

 

Managing Director, Executive Director

Director/Board Member

 

Biography:

Mr. Jayasekera Arachchige Panduka Mahendra Jayasekera serves as Managing Director, Executive Director of Lanka Floortiles PLC. He joined in August 1997 as Executive Director and was also made Managing Director in January 2002. In April 2008 he was appointed the Managing Director of Lanka Walltile PLC, the holding Company of Lanka Tiles PLC. He is the Managing Director of Parquet (Ceylon) PLC, Lanka Tile Trading (Pvt) Ltd, Ceradec (Pvt) Ltd and a Director of Lanka Ceramic PLC. He is an Associate Member of the Institute of Chartered Accountants of Sri Lanka.

Education:

University of Sri Jayawardenapura, BS (Business Administration)

S Mendis

 

Director

Director/Board Member

 

J C Page

 

Director

Director/Board Member

 

V R Page

 

Director

Director/Board Member

 

Kulappuarachchige Don Dhammika Perera

 

Non-Executive Director

Director/Board Member

 

Biography:

Mr. Kulappuarachchige Don Dhammika Perera has been Non-Executive Director at Lanka Floortiles PLC since May 28, 2013. He is Non-Executive Deputy Chairman of the Board of Royal Ceramics Lanka PLC. Mr. Perera also serves as Chairman/Director-General of the Board of Investment of Sri Lanka (BOI). He is a member of the Board of Directors of Strategic Enterprises Management Agency (SEMA) and the Sri Lanka Export Development Board (EDB) and a member of Petroleum Resources Development Committee. Mr. Perera is an entrepreneur and investor whose business interests include Hydropower Generation, Shipping, Manufacturing, Hospitality, Entertainment, Banking and Finance. He serves as the Chairman of The Fortress Resorts PLC, Vallibel Power Erathna PLC, Vallibel Finance Ltd, Vallibel Holdings (Pvt) Ltd and holds directorships in his other private sector companies. He is the Deputy Chairman of LB Finance PLC and Amaya Leisure PLC (formerly Connaissance Holdings PLC) and Director at Sampath Bank PLC, Hayleys PLC, Asian Alliance Insurance PLC & Hotel Reefcomber PLC.

Age: 43

Wannakawattawaduge Don Nimal Hemasiri Perera

 

Non-Executive Director

Director/Board Member

 

Biography:

Mr. Wannakawattawaduge Don Nimal Hemasiri Perera has been Non-Executive Director at Lanka Floortiles PLC since May 28, 2013. He has been Chairman of the Board of Pan Asia Banking Corporation PLC since April 2, 2012, after being its Deputy Chairman of the Board since March 2008. He was its Non-Executive Director from September 1, 2007 to March 2008 at that bank. With over 26 years of experience in the fields of Finance, Capital Market Operations, Manufacturing, Marketing and Management services, Mr. Perera serves as a Director in several public quoted companies. He is the Managing Director of Royal Ceramics Lanka PLC and Fortress Resorts PLC. He also serves as the Group Finance Director, Amaya Leisure PLC, Director Finance of Hotel Reef Comber PLC and holds the position of Director at L.B. Finance PLC, Vallibel Finance Ltd, Vallibel Power Erathna PLC, Asian Alliance Insurance PLC, Vallibel Electric (Pvt) Ltd and Sathosa Motors PLC. He is a member of the Sri Lanka Institute of Marketing.

Tharana Gangul Thoradeniya

 

Non-Executive Director

Director/Board Member

 

Biography:

Mr. Tharana Gangul Thoradeniya has been Non-Executive Director at Lanka Floortiles PLC since May 28, 2013. A marketer by profession, he was in the pioneering batch of Sri Lankans to be awarded the title of Chartered Marketer. He counts over 15 years of industry experience with a working background in Marketing, Technology Management & Manufacturing. He is the Director - Marketing & Business Development of Royal Ceramics Lanka PLC, and the Chief Executive Officer of Rocell Bathware Limited and consultant to Vallibel companies. He also serves on the Boards of Pan Asia Banking Corporation PLC, Hayleys Fibre PLC and Delmege Limited.

 

Executives

 

Name

Title

Function

Patrick Piyasena

 

Assistant General Manager

Division Head Executive

Jayasekera Arachchige Panduka Mahendra Jayasekera

 

Managing Director, Executive Director

Managing Director

Biography:

Mr. Jayasekera Arachchige Panduka Mahendra Jayasekera serves as Managing Director, Executive Director of Lanka Floortiles PLC. He joined in August 1997 as Executive Director and was also made Managing Director in January 2002. In April 2008 he was appointed the Managing Director of Lanka Walltile PLC, the holding Company of Lanka Tiles PLC. He is the Managing Director of Parquet (Ceylon) PLC, Lanka Tile Trading (Pvt) Ltd, Ceradec (Pvt) Ltd and a Director of Lanka Ceramic PLC. He is an Associate Member of the Institute of Chartered Accountants of Sri Lanka.

Education:

University of Sri Jayawardenapura, BS (Business Administration)

Tyrel Roche

 

Head-Finance

Finance Executive

 

Shirley Mahendra

 

Head-Marketing

Marketing Executive

 

Prasad Keerthiratna

 

Manager-IT

Engineering/Technical Executive

 

Upul Weerasinghe

 

Manager-Engineering

Engineering/Technical Executive

 

Malsri Fernando

 

Manager-Commercial

Commercial Executive

 

 

 

 

Significant Developments

 

 

Lanka Floortiles PLC Declares Second Interim Dividend

Jul 04, 2013


Lanka Floortiles PLC announced that it is to pay an second interim dividend for fiscal year 2012/2013 of LKR 2.60 per share on July 25, 2013. The ex-date is July 15, 2013.

Lanka Floortiles PLC to Pay FY 2012/2013 Interim Dividend

Feb 22, 2013


Lanka Floortiles PLC announced that it is to pay an interim dividend for fiscal year 2012/2013 of LKR 1.50 per share on March 15, 2013. The ex-date is March 6, 2013. It paid interim dividend for fiscal year 2011-2012 of LKR 1.00 per share.

 

News

 

Banking sector interest uplift turnover
Sri Lanka Daily Mirror (Colombo, Sri Lanka) (359 Words)

05-Jul-2013

Strategic deal dominates market
Sri Lanka Daily Mirror (Colombo, Sri Lanka) (285 Words)

31-May-2013

Panel discussion
DailyFT - Be Empowered (812 Words)

12-Mar-2013

Industrial Sweeper to keep environment clean
Daily News (Colombo, Sri Lanka) (257 Words)

15-Nov-2012

Ceramic Council AGM
Daily News (Colombo, Sri Lanka) (306 Words)

11-Sep-2012



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

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Restated Normal
31-Mar-2012

Updated Normal
31-Mar-2010

Reclassified Normal
31-Mar-2010

Restated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

109.87627

110.372295

Auditor

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Gross Revenue

31.7

26.8

24.8

23.4

25.7

    Excise Tax Receipts

0.0

0.0

0.0

0.0

-3.1

Revenue

31.7

26.8

24.8

23.4

22.7

Total Revenue

31.7

26.8

24.8

23.4

22.7

 

 

 

 

 

 

    Cost of Revenue

21.5

17.2

17.3

16.6

16.1

Cost of Revenue, Total

21.5

17.2

17.3

16.6

16.1

Gross Profit

10.2

9.5

7.5

6.8

6.6

 

 

 

 

 

 

    Selling/General/Administrative Expense

3.4

3.4

2.9

2.6

2.4

Total Selling/General/Administrative Expenses

3.4

3.4

2.9

2.6

2.4

    Other, Net

-0.2

-0.2

-0.1

-0.1

-0.1

Other Operating Expenses, Total

-0.2

-0.2

-0.1

-0.1

-0.1

Total Operating Expense

24.7

20.5

20.1

19.0

18.4

 

 

 

 

 

 

Operating Income

7.0

6.3

4.7

4.3

4.2

 

 

 

 

 

 

        Interest Expense - Non-Operating

-0.5

0.0

-0.6

-0.8

-0.5

    Interest Expense, Net Non-Operating

-0.5

0.0

-0.6

-0.8

-0.5

        Interest Income - Non-Operating

-

-

0.1

0.0

0.0

        Investment Income - Non-Operating

0.1

0.0

0.0

0.0

0.0

    Interest/Investment Income - Non-Operating

0.1

0.0

0.1

0.0

0.0

Interest Income (Expense) - Net Non-Operating Total

-0.4

0.0

-0.4

-0.8

-0.5

Income Before Tax

6.6

6.3

4.3

3.6

3.7

 

 

 

 

 

 

Total Income Tax

1.3

1.8

1.0

1.0

0.9

Income After Tax

5.3

4.5

3.3

2.6

2.8

 

 

 

 

 

 

Net Income Before Extraord Items

5.3

4.5

3.3

2.6

2.8

Net Income

5.3

4.5

3.3

2.6

2.8

 

 

 

 

 

 

Income Available to Common Excl Extraord Items

5.3

4.5

3.3

2.6

2.8

 

 

 

 

 

 

Income Available to Common Incl Extraord Items

5.3

4.5

3.3

2.6

2.8

 

 

 

 

 

 

Basic/Primary Weighted Average Shares

53.1

53.1

53.1

53.1

53.1

Basic EPS Excl Extraord Items

0.10

0.08

0.06

0.05

0.05

Basic/Primary EPS Incl Extraord Items

0.10

0.08

0.06

0.05

0.05

Diluted Net Income

5.3

4.5

3.3

2.6

2.8

Diluted Weighted Average Shares

53.1

53.1

53.1

53.1

53.1

Diluted EPS Excl Extraord Items

0.10

0.08

0.06

0.05

0.05

Diluted EPS Incl Extraord Items

0.10

0.08

0.06

0.05

0.05

Dividends per Share - Common Stock Primary Issue

0.04

0.03

0.03

0.02

0.02

Gross Dividends - Common Stock

1.9

1.7

1.4

1.0

1.1

Interest Expense, Supplemental

0.5

0.0

0.6

0.8

0.5

Depreciation, Supplemental

1.2

1.3

1.3

1.2

1.0

Total Special Items

0.0

0.0

0.0

0.1

0.1

Normalized Income Before Tax

6.6

6.2

4.3

3.7

3.8

 

 

 

 

 

 

Effect of Special Items on Income Taxes

0.0

0.0

0.0

0.0

0.0

Inc Tax Ex Impact of Sp Items

1.3

1.8

1.0

1.0

0.9

Normalized Income After Tax

5.3

4.5

3.3

2.7

2.9

 

 

 

 

 

 

Normalized Inc. Avail to Com.

5.3

4.5

3.3

2.7

2.9

 

 

 

 

 

 

Basic Normalized EPS

0.10

0.08

0.06

0.05

0.05

Diluted Normalized EPS

0.10

0.08

0.06

0.05

0.05

Rental Expenses

0.0

0.1

-

-

-

Normalized EBIT

6.9

6.3

4.7

4.5

4.3

Normalized EBITDA

8.1

7.6

6.0

5.6

5.2

    Current Tax - Total

0.8

1.5

0.9

0.9

0.7

Current Tax - Total

0.8

1.5

0.9

0.9

0.7

    Deferred Tax - Total

0.5

0.2

0.1

0.2

0.1

Deferred Tax - Total

0.5

0.2

0.1

0.2

0.1

    Other Tax

0.0

0.0

-0.1

-0.1

0.0

Income Tax - Total

1.3

1.8

1.0

1.0

0.9

Interest Cost - Domestic

0.0

0.0

0.0

0.0

0.0

Service Cost - Domestic

0.0

0.0

0.0

0.0

0.1

Transition Costs - Domestic

0.0

0.0

0.0

-0.2

0.0

Domestic Pension Plan Expense

0.1

0.0

0.1

-0.1

0.1

Defined Contribution Expense - Domestic

0.2

0.2

0.2

0.2

0.1

Total Pension Expense

0.3

0.2

0.2

0.1

0.3

Discount Rate - Domestic

11.00%

11.00%

12.00%

12.00%

-

Compensation Rate - Domestic

8.00%

8.00%

8.00%

8.00%

-

Total Plan Interest Cost

0.0

0.0

0.0

0.0

0.0

Total Plan Service Cost

0.0

0.0

0.0

0.0

0.1

 

 

Annual Balance Sheet

 

Financials in: USD (mil)

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

UpdateType/Date

Updated Normal
31-Mar-2012

Restated Normal
31-Mar-2012

Restated Normal
31-Mar-2011

Restated Normal
31-Mar-2010

Restated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate

127.803337

110.395

114.05

115.725

107.8

Auditor

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Cash

0.3

1.1

1.3

0.1

0.0

    Short Term Investments

0.0

0.3

0.0

0.0

0.0

Cash and Short Term Investments

0.3

1.4

1.3

0.1

0.0

    Trade Accounts Receivable - Net

6.0

3.7

4.5

3.4

3.0

    Other Receivables

0.2

0.1

0.1

0.1

0.1

Total Receivables, Net

6.2

3.7

4.5

3.5

3.0

    Inventories - Finished Goods

1.7

1.7

2.3

3.7

2.6

    Inventories - Work In Progress

0.5

0.5

0.4

0.3

0.3

    Inventories - Raw Materials

4.5

3.7

3.1

3.4

3.2

    Inventories - Other

-0.5

-0.8

-0.8

-0.7

-0.6

Total Inventory

6.1

5.2

4.9

6.7

5.5

Prepaid Expenses

0.5

0.8

0.4

0.3

0.5

Total Current Assets

13.1

11.1

11.1

10.6

9.1

 

 

 

 

 

 

        Buildings

4.0

3.9

2.7

2.5

2.5

        Land/Improvements

1.8

1.2

0.7

0.7

0.7

        Machinery/Equipment

21.4

16.3

16.7

15.7

14.1

        Construction in Progress

0.7

0.8

1.2

0.6

0.7

    Property/Plant/Equipment - Gross

27.9

22.2

21.3

19.6

17.9

    Accumulated Depreciation

-9.7

-7.9

-8.4

-7.1

-6.4

Property/Plant/Equipment - Net

18.2

14.3

12.9

12.5

11.5

    Goodwill - Gross

-

-

0.0

0.0

0.0

    Accumulated Goodwill Amortization

-

-

0.0

0.0

0.0

Goodwill, Net

-

-

0.0

0.0

0.0

Intangibles, Net

0.0

-

-

-

-

    LT Investment - Affiliate Companies

2.0

3.1

1.1

0.3

0.4

Long Term Investments

2.0

3.1

1.1

0.3

0.4

    Deferred Income Tax - Long Term Asset

-

-

-

-

0.3

Other Long Term Assets, Total

-

-

-

-

0.3

Total Assets

33.4

28.5

25.1

23.4

21.3

 

 

 

 

 

 

Accounts Payable

2.7

6.5

1.7

1.5

1.2

Accrued Expenses

1.3

1.3

1.2

0.7

0.8

Notes Payable/Short Term Debt

1.9

0.2

0.1

1.4

0.1

Current Portion - Long Term Debt/Capital Leases

0.5

0.6

1.2

1.7

0.9

    Dividends Payable

0.0

1.2

0.0

-

-

    Customer Advances

-

-

0.0

-

-

    Income Taxes Payable

0.1

0.9

0.3

0.3

0.4

    Other Payables

0.6

0.4

0.1

0.3

0.3

Other Current liabilities, Total

0.7

2.5

0.5

0.6

0.7

Total Current Liabilities

7.0

11.1

4.7

5.9

3.7

 

 

 

 

 

 

    Long Term Debt

2.9

0.6

1.5

2.0

2.2

    Capital Lease Obligations

0.0

0.1

0.1

0.1

0.0

Total Long Term Debt

3.0

0.7

1.6

2.1

2.2

Total Debt

5.4

1.5

2.9

5.1

3.2

 

 

 

 

 

 

    Deferred Income Tax - LT Liability

1.4

1.1

0.9

0.8

0.9

Deferred Income Tax

1.4

1.1

0.9

0.8

0.9

    Pension Benefits - Underfunded

0.4

0.4

0.4

0.3

0.5

Other Liabilities, Total

0.4

0.4

0.4

0.3

0.5

Total Liabilities

11.7

13.3

7.6

9.0

7.3

 

 

 

 

 

 

    Common Stock

7.0

8.2

3.8

3.7

4.0

Common Stock

7.0

8.2

3.8

3.7

4.0

Retained Earnings (Accumulated Deficit)

14.6

7.0

12.9

10.4

9.7

Unrealized Gain (Loss)

-

-

0.9

0.2

0.3

Total Equity

21.6

15.2

17.5

14.3

14.0

 

 

 

 

 

 

Total Liabilities & Shareholders’ Equity

33.4

28.5

25.1

23.4

21.3

 

 

 

 

 

 

    Shares Outstanding - Common Stock Primary Issue

53.1

53.1

53.1

53.1

53.1

Total Common Shares Outstanding

53.1

53.1

53.1

53.1

53.1

Employees

470

406

488

489

511

Number of Common Shareholders

2,017

2,027

1,723

1,785

1,833

Accumulated Goodwill Amortization Suppl.

-

-

0.0

0.0

0.0

Deferred Revenue - Current

-

-

0.0

-

-

Total Long Term Debt, Supplemental

2.9

0.6

1.5

2.0

2.2

Long Term Debt Maturing within 1 Year

0.5

0.2

0.5

0.5

0.5

Long Term Debt Maturing in Year 2

0.5

0.2

0.5

0.5

0.5

Long Term Debt Maturing in Year 3

0.6

0.1

0.2

0.3

0.4

Long Term Debt Maturing in Year 4

0.6

0.1

0.2

0.3

0.4

Long Term Debt Maturing in Year 5

0.6

0.1

0.2

0.3

0.4

Long Term Debt Maturing in 2-3 Years

1.1

0.3

0.7

0.8

0.9

Long Term Debt Maturing in 4-5 Years

1.3

0.2

0.4

0.7

0.8

Long Term Debt Matur. in Year 6 & Beyond

0.0

0.0

-

-

-

Total Capital Leases, Supplemental

0.1

0.2

0.1

0.1

0.0

Capital Lease Payments Due in Year 1

0.0

0.1

0.0

0.0

0.0

Capital Lease Payments Due in Year 2

0.0

0.0

0.0

0.0

0.0

Capital Lease Payments Due in Year 3

0.0

0.0

0.0

0.0

0.0

Capital Lease Payments Due in Year 4

0.0

0.0

0.0

0.0

0.0

Capital Lease Payments Due in Year 5

0.0

0.0

0.0

0.0

0.0

Capital Lease Payments Due in 2-3 Years

0.0

0.1

0.0

0.0

0.0

Capital Lease Payments Due in 4-5 Years

0.0

0.1

0.0

0.0

0.0

Total Operating Leases, Supplemental

0.1

0.5

0.2

0.4

0.6

Operating Lease Payments Due in Year 1

0.1

0.1

0.2

0.2

0.2

Operating Lease Payments Due in Year 2

0.0

0.1

0.0

0.0

0.1

Operating Lease Payments Due in Year 3

0.0

0.1

0.0

0.0

0.1

Operating Lease Payments Due in Year 4

0.0

0.1

0.0

0.0

0.1

Operating Lease Payments Due in Year 5

0.0

0.1

0.0

0.0

0.1

Operating Lease Pymts. Due in 2-3 Years

0.0

0.2

0.0

0.1

0.2

Operating Lease Pymts. Due in 4-5 Years

0.0

0.2

0.0

0.1

0.2

Oper. Lse. Pymts. Due in Year 6 & Beyond

0.0

0.0

0.0

0.0

0.0

Unfunded Plan Obligations

0.4

0.4

0.4

0.3

0.3

Total Funded Status

-0.4

-0.4

-0.4

-0.3

-0.3

Discount Rate - Domestic

11.00%

11.00%

12.00%

12.00%

-

Compensation Rate - Domestic

8.00%

8.00%

8.00%

8.00%

-

Accrued Liabilities - Domestic

-0.4

-0.4

-0.4

-0.3

-0.3

Net Assets Recognized on Balance Sheet

-0.4

-0.4

-0.4

-0.3

-0.3

Total Plan Obligations

0.4

0.4

0.4

0.3

0.3

 

 

Annual Cash Flows

 

Financials in: USD (mil)

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Restated Normal
31-Mar-2012

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Restated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

109.87627

110.372295

Auditor

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income/Starting Line

6.6

6.3

4.3

3.6

3.7

    Depreciation

1.2

1.3

1.3

1.2

1.0

Depreciation/Depletion

1.2

1.3

1.3

1.2

1.0

    Unusual Items

0.0

0.0

0.0

0.0

0.0

    Equity in Net Earnings (Loss)

-

-

0.1

0.1

0.0

    Other Non-Cash Items

0.0

0.3

0.6

0.8

0.7

Non-Cash Items

0.0

0.3

0.6

0.8

0.7

    Accounts Receivable

-3.2

0.5

-1.0

-0.5

-0.3

    Inventories

-1.7

-0.3

1.8

-1.8

-0.9

    Accounts Payable

1.2

0.0

0.5

0.4

0.1

    Other Operating Cash Flow

-1.8

-1.2

-1.3

-1.6

-1.2

Changes in Working Capital

-5.5

-1.1

0.0

-3.6

-2.2

Cash from Operating Activities

2.3

6.8

6.2

2.0

3.2

 

 

 

 

 

 

    Purchase of Fixed Assets

-7.8

-2.6

-1.4

-2.9

-2.3

Capital Expenditures

-7.8

-2.6

-1.4

-2.9

-2.3

    Sale of Fixed Assets

0.3

0.0

0.0

0.0

0.0

    Sale/Maturity of Investment

-

-

0.0

0.0

-

    Investment, Net

0.0

-1.1

-0.3

0.0

0.0

    Other Investing Cash Flow

-

-

-

0.0

0.0

Other Investing Cash Flow Items, Total

0.3

-1.0

-0.2

0.0

0.0

Cash from Investing Activities

-7.4

-3.6

-1.6

-2.9

-2.3

 

 

 

 

 

 

    Other Financing Cash Flow

0.0

-0.1

0.0

-

-

Financing Cash Flow Items

0.0

-0.1

0.0

-

-

    Cash Dividends Paid - Common

-0.5

-1.4

-1.1

-1.1

-1.1

Total Cash Dividends Paid

-0.5

-1.4

-1.1

-1.1

-1.1

    Common Stock, Net

-

-

-

0.0

-0.1

Issuance (Retirement) of Stock, Net

-

-

-

0.0

-0.1

        Long Term Debt Issued

5.0

0.6

0.8

1.8

1.2

        Long Term Debt Reduction

-0.9

-2.3

-1.7

-1.1

-2.5

    Long Term Debt, Net

4.0

-1.7

-1.0

0.7

-1.2

Issuance (Retirement) of Debt, Net

4.0

-1.7

-1.0

0.7

-1.2

Cash from Financing Activities

3.6

-3.2

-2.0

-0.4

-2.5

 

 

 

 

 

 

Net Change in Cash

-1.6

0.0

2.5

-1.3

-1.6

 

 

 

 

 

 

Net Cash - Beginning Balance

1.2

1.2

-1.3

-0.1

1.5

Net Cash - Ending Balance

-0.4

1.2

1.2

-1.4

-0.1

Cash Interest Paid

0.3

0.2

0.6

0.8

0.5

Cash Taxes Paid

1.5

1.1

0.8

0.8

0.6

 

 

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

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Restated Normal
31-Mar-2012

Updated Normal
31-Mar-2010

Reclassified Normal
31-Mar-2010

Restated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

109.87627

110.372295

Auditor

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Sales, Gross

31.7

26.8

24.8

23.4

25.7

    Turnover Tax

0.0

0.0

0.0

0.0

-3.1

Total Revenue

31.7

26.8

24.8

23.4

22.7

 

 

 

 

 

 

    Cost of Sales

21.5

17.2

17.3

16.6

16.1

    Other Operating Income

-0.2

-0.2

-0.1

-0.1

-0.1

    Distribution Costs

1.8

1.4

1.2

1.0

0.8

    Administrative Expenses

1.7

2.0

1.7

1.6

1.6

Total Operating Expense

24.7

20.5

20.1

19.0

18.4

 

 

 

 

 

 

    Finance costs - net

-0.5

0.0

-0.6

-0.8

-0.5

    Net Foreign Exchange Transaction Gain

-

-

0.1

0.1

0.0

    Interest Income

-

-

0.1

0.0

0.0

    Share of results of associate

0.1

0.0

-0.1

-0.1

0.0

Net Income Before Taxes

6.6

6.3

4.3

3.6

3.7

 

 

 

 

 

 

Provision for Income Taxes

1.3

1.8

1.0

1.0

0.9

Net Income After Taxes

5.3

4.5

3.3

2.6

2.8

 

 

 

 

 

 

Net Income Before Extra. Items

5.3

4.5

3.3

2.6

2.8

Net Income

5.3

4.5

3.3

2.6

2.8

 

 

 

 

 

 

Income Available to Com Excl ExtraOrd

5.3

4.5

3.3

2.6

2.8

 

 

 

 

 

 

Income Available to Com Incl ExtraOrd

5.3

4.5

3.3

2.6

2.8

 

 

 

 

 

 

Basic Weighted Average Shares

53.1

53.1

53.1

53.1

53.1

Basic EPS Excluding ExtraOrdinary Items

0.10

0.08

0.06

0.05

0.05

Basic EPS Including ExtraOrdinary Items

0.10

0.08

0.06

0.05

0.05

Diluted Net Income

5.3

4.5

3.3

2.6

2.8

Diluted Weighted Average Shares

53.1

53.1

53.1

53.1

53.1

Diluted EPS Excluding ExtraOrd Items

0.10

0.08

0.06

0.05

0.05

Diluted EPS Including ExtraOrd Items

0.10

0.08

0.06

0.05

0.05

DPS-Fully Paid Ord. Shrs

0.04

0.03

0.03

0.02

0.02

Gross Dividends - Common Stock

1.9

1.7

1.4

1.0

1.1

Normalized Income Before Taxes

6.6

6.2

4.3

3.7

3.8

 

 

 

 

 

 

Inc Tax Ex Impact of Sp Items

1.3

1.8

1.0

1.0

0.9

Normalized Income After Taxes

5.3

4.5

3.3

2.7

2.9

 

 

 

 

 

 

Normalized Inc. Avail to Com.

5.3

4.5

3.3

2.7

2.9

 

 

 

 

 

 

Basic Normalized EPS

0.10

0.08

0.06

0.05

0.05

Diluted Normalized EPS

0.10

0.08

0.06

0.05

0.05

Interest Expense

0.5

0.0

0.6

0.8

0.5

Depreciation

1.2

1.3

1.3

1.2

1.0

Rental Expense, Supplemental

0.0

0.1

-

-

-

    Current Tax

0.8

1.5

0.9

0.9

0.7

Current Tax - Total

0.8

1.5

0.9

0.9

0.7

    Deferred Tax

0.5

0.2

0.1

0.2

0.1

Deferred Tax - Total

0.5

0.2

0.1

0.2

0.1

    Under Provision for Prior Year

0.0

0.0

-0.1

-0.1

0.0

Income Tax - Total

1.3

1.8

1.0

1.0

0.9

Current Service Cost

0.0

0.0

0.0

0.0

0.1

Interest Cost

0.0

0.0

0.0

0.0

0.0

Transitional Assets

0.0

0.0

0.0

-0.2

0.0

Domestic Pension Plan Expense

0.1

0.0

0.1

-0.1

0.1

Defined Contribution Plans

0.2

0.2

0.2

0.2

0.1

Total Pension Expense

0.3

0.2

0.2

0.1

0.3

Discount Rate

11.00%

11.00%

12.00%

12.00%

-

Compensation Rate

8.00%

8.00%

8.00%

8.00%

-

 

 

Annual Balance Sheet

 

Financials in: USD (mil)

 

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

UpdateType/Date

Updated Normal
31-Mar-2012

Restated Normal
31-Mar-2012

Restated Normal
31-Mar-2011

Restated Normal
31-Mar-2010

Restated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate

127.803337

110.395

114.05

115.725

107.8

Auditor

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

    Raw Materials and Consumables

4.5

3.7

3.1

3.4

3.2

    Work in Progress

0.5

0.5

0.4

0.3

0.3

    Finished Goods

1.7

1.7

2.3

3.7

2.6

    Goods in Transit

-

-

-

-

0.0

    Provision for Slow Moving Obsolete

-0.5

-0.8

-0.8

-0.7

-0.6

    Proportionate Interest

0.0

0.0

0.0

0.0

0.0

    Trade and other receivables

4.5

2.4

2.7

2.4

2.3

    Prepayments and Deposits

0.5

0.8

0.4

0.3

0.5

    Receivables from Group Companies

1.4

1.0

1.4

0.9

0.6

    Receivables Due from Parent Company

0.1

0.3

0.4

0.1

0.1

    Other Receivables

0.2

0.1

0.1

0.1

0.1

    Cash at Bank and in Hand

0.3

1.1

1.3

0.1

0.0

    Short Term Bank Deposits

0.0

0.3

0.0

0.0

0.0

Total Current Assets

13.1

11.1

11.1

10.6

9.1

 

 

 

 

 

 

    Freehold Land

1.8

1.2

0.7

0.7

0.7

    Freehold Buildings

4.0

3.9

2.7

2.5

2.5

    Plant and Machinery

17.7

13.1

13.9

13.0

11.9

    Fur./Fittings/Equipment/Electrical Appl.

1.3

1.2

1.0

0.9

0.7

    Tools & Improvements

0.1

0.1

0.1

0.1

0.1

    Water Supply Scheme

0.2

0.1

0.1

0.1

0.1

    Electricity Distribution Scheme

1.3

1.2

1.1

1.1

0.9

    Motor Vehicles

0.6

0.6

0.4

0.4

0.3

    Roadway

0.1

0.1

0.1

0.1

0.1

    Accumulated Depreciation

-9.7

-7.9

-8.4

-7.1

-6.4

    Investments in subsidiaries

0.0

1.5

-

-

-

    Intangible asset

0.0

-

-

-

-

    Capital Work in Progress

0.7

0.8

1.2

0.6

0.7

    Goodwill

-

-

0.0

0.0

0.0

    Accumulated Amortisation

-

-

0.0

0.0

0.0

    Investments in associate Current asset

2.0

1.5

1.1

0.3

0.4

    Deferred Tax

-

-

-

-

0.3

Total Assets

33.4

28.5

25.1

23.4

21.3

 

 

 

 

 

 

    Trade Payables

2.6

1.2

1.1

1.0

0.8

    Payables to Group Companies

0.1

5.4

0.6

0.5

0.4

    Accrued Expenses

1.3

1.3

0.9

0.7

0.8

    Other Payables

0.6

0.4

0.1

0.3

0.3

    Dividends

0.0

1.2

0.0

-

-

    VAT & Nations Building Tax

-

-

0.2

-

-

    Cash Sales in Advance

-

-

0.0

-

-

    Current Tax Liabilities

0.1

0.9

0.3

0.3

0.4

    Borrowings

0.5

0.5

1.2

1.6

0.9

    Bank borrowings - short term

1.2

0.0

-

-

-

    Bank Overdraft

0.7

0.2

0.1

1.4

0.1

    Finance Lease

0.0

0.1

0.0

0.0

0.0

Total Current Liabilities

7.0

11.1

4.7

5.9

3.7

 

 

 

 

 

 

    Borrowings-Non Current

2.9

0.6

1.5

2.0

2.2

    Finance Lease

0.0

0.1

0.1

0.1

0.0

Total Long Term Debt

3.0

0.7

1.6

2.1

2.2

 

 

 

 

 

 

    Deferred Tax Liabilities

1.4

1.1

0.9

0.8

0.9

    Retirement Benefit Obligations

0.4

0.4

0.4

0.3

0.5

Total Liabilities

11.7

13.3

7.6

9.0

7.3

 

 

 

 

 

 

    Ordinary Shares

7.0

8.2

3.8

3.7

4.0

    Revaluation Reserve

-

-

0.9

0.2

0.3

    Retained Earnings

11.0

7.0

12.9

10.4

9.7

    Amalgamation reserve

3.6

0.0

-

-

-

Total Equity

21.6

15.2

17.5

14.3

14.0

 

 

 

 

 

 

Total Liabilities & Shareholders' Equity

33.4

28.5

25.1

23.4

21.3

 

 

 

 

 

 

    S/O-Fully Paid Ord. Shrs

53.1

53.1

53.1

53.1

53.1

Total Common Shares Outstanding

53.1

53.1

53.1

53.1

53.1

Deferred Revenue - Current

-

-

0.0

-

-

Accumulated Goodwill Amortisation

-

-

0.0

0.0

0.0

Full-Time Employees

470

406

488

489

511

Number of Common Shareholders

2,017

2,027

1,723

1,785

1,833

Long Term Debt Due Within 1-2 Years

1.0

0.3

0.9

0.9

1.0

Long Term Debt Due Within 2-5 Years

1.9

0.3

0.6

1.0

1.2

Total Long Term Debt, Supplemental

2.9

0.6

1.5

2.0

2.2

Finance Lease within 1 Year

0.0

0.1

0.0

0.0

0.0

Finance Lease within 5 Years

0.0

0.1

0.1

0.1

0.0

Total Capital Leases, Supplemental

0.1

0.2

0.1

0.1

0.0

Operating Leases Due Within 1 Year

0.1

0.1

0.2

0.2

0.2

Operating Leases Due Within 5 Years

0.1

0.4

0.0

0.2

0.3

Total Operating Leases, Supplemental

0.1

0.5

0.2

0.4

0.6

Unfunded Plan Obligations

0.4

0.4

0.4

0.3

0.3

Total Funded Status

-0.4

-0.4

-0.4

-0.3

-0.3

Discount Rate

11.00%

11.00%

12.00%

12.00%

-

Compensation Rate

8.00%

8.00%

8.00%

8.00%

-

Accrued Liability

-0.4

-0.4

-0.4

-0.3

-0.3

Net Assets Recognized on Balance Sheet

-0.4

-0.4

-0.4

-0.3

-0.3

 

 

Annual Cash Flows

 

Financials in: USD (mil)

 

 

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Period Length

12 Months

12 Months

12 Months

12 Months

12 Months

UpdateType/Date

Updated Normal
31-Mar-2012

Restated Normal
31-Mar-2012

Updated Normal
31-Mar-2010

Updated Normal
31-Mar-2009

Restated Normal
31-Mar-2009

Filed Currency

LKR

LKR

LKR

LKR

LKR

Exchange Rate (Period Average)

112.569538

112.156148

115.030068

109.87627

110.372295

Auditor

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Auditor Opinion

Unqualified

Unqualified

Unqualified

Unqualified

Unqualified

 

 

 

 

 

 

Net Income

6.6

6.3

4.3

3.6

3.7

    Depreciation

1.2

1.3

1.3

1.2

1.0

    Interest Expense

0.3

0.2

0.6

0.8

0.5

    Interest Income

0.0

-0.1

-0.1

0.0

0.0

    Gratuity Provision

0.1

0.0

0.1

-0.1

0.1

    Profit on Sale of Shares in associates

-

-

0.0

0.0

-

    Disposal of Property Plant Equipment

0.0

0.0

0.0

0.0

0.0

    Provision for Slow Moving Inventories

-0.3

0.1

0.0

0.2

0.1

    Share of results of associate (Note 8) P

-0.1

0.0

-

-

-

    Share of Results Before Tax of Associate

-

-

0.1

0.1

0.0

    PCP Inventory

0.0

0.0

0.0

0.0

0.0

    Inventories

-1.7

-0.3

1.8

-1.8

-0.9

    Trade and Other Receivables

-3.2

0.5

-1.0

-0.5

-0.3

    Payables

1.2

0.0

0.5

0.4

0.1

    Interest paid

-0.3

-0.2

-0.6

-0.8

-0.5

    Interest Received

0.0

0.1

0.1

0.0

0.0

    Gratuity Paid

0.0

0.0

0.0

0.0

0.0

    Cash and bank balance transferred on ama

0.0

0.0

-

-

-

    Tax paid

-1.5

-1.1

-0.8

-0.8

-0.6

Cash from Operating Activities

2.3

6.8

6.2

2.0

3.2

 

 

 

 

 

 

    Purchase of Investment in Associate

0.0

-1.1

-0.3

0.0

0.0

    Capital Expenditures

-5.9

-1.3

-0.6

-2.2

-1.4

    Proceeds from sale of property, plant an

0.3

0.0

0.0

0.0

0.0

    Proceeds from sale of shares in associat

-

-

0.0

0.0

-

    Rights Issue Application

-

-

-

0.0

0.0

    Additions to Capital Work in Progress

-1.9

-1.3

-0.8

-0.7

-0.9

Cash from Investing Activities

-7.4

-3.6

-1.6

-2.9

-2.3

 

 

 

 

 

 

    Refund from Right Issue

-

-

-

0.0

-0.1

    Expenses on reserve capitalization

0.0

-0.1

0.0

-

-

    Dividends Paid

-0.5

-1.4

-1.1

-1.1

-1.1

    Repayment of Finance Lease

-0.1

0.0

0.0

0.0

0.0

    Proceeds from Borrowings

5.0

0.6

0.8

1.8

1.2

    Repayment of Borrowings

-0.9

-2.3

-1.7

-1.1

-2.5

Cash from Financing Activities

3.6

-3.2

-2.0

-0.4

-2.5

 

 

 

 

 

 

Net Change in Cash

-1.6

0.0

2.5

-1.3

-1.6

 

 

 

 

 

 

Net Cash-Beginning Balance

1.2

1.2

-1.3

-0.1

1.5

Net Cash-Ending Balance

-0.4

1.2

1.2

-1.4

-0.1

    Cash Interest Paid

0.3

0.2

0.6

0.8

0.5

    Cash Taxes Paid

1.5

1.1

0.8

0.8

0.6

 

 

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
31-Mar-2012

1 Year
Growth

3 Year
Growth

5 Year
Growth

Total Revenue1 (?)

10.6

65.02%

31.7

18.82%

11.54%

11.65%

Operating Income1 (?)

1.9

29.52%

7.0

11.02%

17.95%

14.52%

Income Available to Common Excl Extraord Items1 (?)

1.2

14.74%

5.3

18.82%

28.57%

17.07%

Basic EPS Excl Extraord Items1 (?)

0.02

14.72%

0.10

18.82%

28.58%

12.87%

Capital Expenditures2 (?)

2.1

-57.73%

7.8

199.06%

39.96%

39.90%

Cash from Operating Activities2 (?)

-0.7

-

2.3

-65.81%

6.37%

6.09%

Free Cash Flow (?)

-2.9

-

-4.8

-

-

-

Total Assets3 (?)

39.5

31.07%

33.4

35.68%

16.36%

14.34%

Total Liabilities3 (?)

16.1

53.20%

11.7

2.29%

12.70%

6.93%

Total Long Term Debt3 (?)

4.8

73.04%

3.0

367.39%

16.77%

13.34%

Employees3 (?)

-

-

470

15.76%

-1.31%

-1.31%

Total Common Shares Outstanding3 (?)

53.1

0.00%

53.1

0.00%

0.00%

3.71%

1-ExchangeRate: LKR to USD Average for Period

129.269784

 

112.569538

 

 

 

2-ExchangeRate: LKR to USD Average for Period

130.476862

 

112.569538

 

 

 

3-ExchangeRate: LKR to USD Period End Date

126.930000

 

127.803337

 

 

 

Key Ratios

 

31-Mar-2012

31-Mar-2011

31-Mar-2010

31-Mar-2009

31-Mar-2008

Profitability

Gross Margin (?)

32.26%

35.65%

30.37%

29.11%

29.04%

Operating Margin (?)

21.98%

23.53%

18.97%

18.59%

18.57%

Pretax Margin (?)

20.81%

23.40%

17.17%

15.31%

16.38%

Net Profit Margin (?)

16.82%

16.82%

13.30%

10.98%

12.52%

Financial Strength

Current Ratio (?)

1.88

1.00

2.37

1.81

2.48

Long Term Debt/Equity (?)

0.14

0.05

0.09

0.14

0.16

Total Debt/Equity (?)

0.25

0.10

0.17

0.36

0.23

Management Effectiveness

Return on Assets (?)

16.21%

16.82%

13.61%

11.29%

13.99%

Return on Equity (?)

27.02%

27.48%

20.73%

17.82%

23.91%

Efficiency

Receivables Turnover (?)

5.93

6.46

6.21

7.05

8.01

Inventory Turnover (?)

3.58

3.41

2.96

2.65

3.22

Asset Turnover (?)

0.96

1.00

1.02

1.03

1.12

Market Valuation USD (mil)

P/E (TTM) (?)

5.38

.

Enterprise Value2 (?)

38.4

Price/Sales (TTM) (?)

0.80

.

Enterprise Value/Revenue (TTM) (?)

1.06

Price/Book (MRQ) (?)

1.25

.

Enterprise Value/EBITDA (TTM) (?)

4.38

Market Cap as of 23-Aug-20131 (?)

28.1

.

 

 

1-ExchangeRate: LKR to USD on 23-Aug-2013

132.024879

 

 

 

2-ExchangeRate: LKR to USD on 31-Dec-2012

126.930000

 

 

 

 

 

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

31-Mar-2009

31-Mar-2008

Financial Strength

Current Ratio (?)

1.88

1.00

2.37

1.81

2.48

Quick/Acid Test Ratio (?)

0.93

0.46

1.24

0.60

0.84

Working Capital1 (?)

6.2

0.0

6.4

4.7

5.4

Long Term Debt/Equity (?)

0.14

0.05

0.09

0.14

0.16

Total Debt/Equity (?)

0.25

0.10

0.17

0.36

0.23

Long Term Debt/Total Capital (?)

0.11

0.04

0.08

0.11

0.13

Total Debt/Total Capital (?)

0.20

0.09

0.14

0.26

0.19

Payout Ratio (?)

35.36%

36.76%

41.98%

39.08%

39.86%

Effective Tax Rate (?)

19.17%

28.12%

22.58%

28.29%

23.57%

Total Capital1 (?)

27.0

16.7

20.4

19.5

17.2

 

 

 

 

 

 

Efficiency

Asset Turnover (?)

0.96

1.00

1.02

1.03

1.12

Inventory Turnover (?)

3.58

3.41

2.96

2.65

3.22

Days In Inventory (?)

102.06

107.00

123.40

137.70

113.50

Receivables Turnover (?)

5.93

6.46

6.21

7.05

8.01

Days Receivables Outstanding (?)

61.56

56.54

58.79

51.78

45.58

Revenue/Employee2 (?)

59,387

66,983

51,229

45,430

45,389

Operating Income/Employee2 (?)

13,054

15,758

9,720

8,443

8,430

EBITDA/Employee2 (?)

15,292

19,069

12,339

10,738

10,357

 

 

 

 

 

 

Profitability

Gross Margin (?)

32.26%

35.65%

30.37%

29.11%

29.04%

Operating Margin (?)

21.98%

23.53%

18.97%

18.59%

18.57%

EBITDA Margin (?)

25.75%

28.47%

24.09%

23.64%

22.82%

EBIT Margin (?)

21.98%

23.53%

18.97%

18.59%

18.57%

Pretax Margin (?)

20.81%

23.40%

17.17%

15.31%

16.38%

Net Profit Margin (?)

16.82%

16.82%

13.30%

10.98%

12.52%

COGS/Revenue (?)

67.74%

64.35%

69.63%

70.89%

70.96%

SG&A Expense/Revenue (?)

10.87%

12.74%

11.84%

10.97%

10.80%

 

 

 

 

 

 

Management Effectiveness

Return on Assets (?)

16.21%

16.82%

13.61%

11.29%

13.99%

Return on Equity (?)

27.02%

27.48%

20.73%

17.82%

23.91%

 

 

 

 

 

 

Valuation

Free Cash Flow/Share2 (?)

-0.09

0.08

0.09

-0.02

0.02

Operating Cash Flow/Share 2 (?)

0.04

0.13

0.12

0.04

0.06

1-ExchangeRate: LKR to USD Period End Date

127.803337

110.395

114.05

115.725

107.8

2-ExchangeRate: LKR to USD Average for Period

127.803337

110.395

114.05

115.725

107.8

 

Current Market Multiples

Market Cap/Earnings (TTM) (?)

5.38

Market Cap/Equity (MRQ) (?)

1.25

Market Cap/Revenue (TTM) (?)

0.80

Market Cap/EBIT (TTM) (?)

3.93

Market Cap/EBITDA (TTM) (?)

3.33

Enterprise Value/Earnings (TTM) (?)

7.07

Enterprise Value/Equity (MRQ) (?)

1.64

Enterprise Value/Revenue (TTM) (?)

1.06

Enterprise Value/EBIT (TTM) (?)

5.16

Enterprise Value/EBITDA (TTM) (?)

4.38


 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.67.03

UK Pound

1

Rs.104.32

Euro

1

Rs.88.24

 

 

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.