Particulars | 2013 (in $’000) |
Revenue from sale of goods | 45,086 |
Cost of sales | – 22,773 |
Gross profit | 22,313 |
Other revenue | 95,946 |
Other gains and losses | – 11 |
Selling expenses | – 12,857 |
Marketing expenses | – 24,283 |
Occupancy expenses | – 2,556 |
Administration expenses | – 6,043 |
Operating expenses | – 16,541 |
Finance costs | – 7,389 |
Other expenses | – 3,046 |
Profit before tax | 45,533 |
Income tax expense | – 13,527 |
Pofit for the year from continuing operations | 32,006 |
Basic | 0.260 |
Diluted | 0.259 |
Particulars | 2012 (in $’000) |
Cash and cash equivalents | 12,785 |
Trade and other receivables | 16,545 |
Other financial assets | 4,704 |
Inventories | 3,654 |
Other | 343 |
Total current assets | 38,031 |
Trade and other receivables | 77 |
Other financial assets | 380 |
Property, plant and equipment | 8,277 |
Deferred tax assets | 1,008 |
Intangible assets | 2,48,449 |
Total non-current assets | 2,58,191 |
Total assets | 2,96,222 |
Trade and other payables | 6,372 |
Current tax liabilities | 4,904 |
Provisions | 1,506 |
Other | 2,581 |
Total current liabilities | 15,363 |
Borrowings | 1,10,814 |
Other | – |
Total non-current liabilities | 1,11,177 |
Total liabilities | 1,26,540 |
Net assets | 1,69,682 |
Issued capital | 99,876 |
Reserves | – 314 |
Retained earnings | 70,120 |
Total equity | 1,69,682 |
Particulars | 2013 (in $’000) |
Revenue from sale of goods | 45,086 |
Cost of sales | – 22,773 |
Gross profit | 22,313 |
Other revenue | 95,946 |
Other gains and losses | – 11 |
Selling expenses | – 12,857 |
Marketing expenses | – 24,283 |
Occupancy expenses | – 2,556 |
Administration expenses | – 6,043 |
Operating expenses | – 16,541 |
Finance costs | – 7,389 |
Other expenses | – 3,046 |
Profit before tax | 45,533 |
Income tax expense | – 13,527 |
Pofit for the year from continuing operations | 32,006 |
Basic | 0.260 |
Diluted | 0.259 |
Return on Total Assets:- | |
Particulars | Details |
Net income | A |
Opening total assets | B |
Closing total assets | C |
Average total assets | D=(B+C)/2 |
Return on total assets | A/D |
Particulars | Details |
Net income | A |
Total equity | B |
Rate of return on ordinary equity | A/B |
Particulars | Details |
Revenue from sale of goods | A |
Operating income | B |
Operating profit margin | B/A |
Particulars | Details |
Revenue from sale of goods | A |
Gross profit | B |
Gross profit margin | B/A |
Particulars | Details |
Cost of sales | A |
Opening inventories | B |
Closing inventories | C |
Average inventories | D=(B+C)/2 |
Inventories turnover period (in days) | 365/(A/D) |
Particulars | Details |
Revenue from sale of goods | A |
Opening trade and other receivables | B |
Closing trade and other receivables | C |
Average trade and other receivables | D=(B+C)/2 |
Settlement period for debtors (in days) | 365/(A/D) |
Particulars | Details |
Current assets | A |
Current liabilities | B |
Current ratio | A/B |
Particulars | Details |
Current assets | A |
Inventories | B |
Current liabilities | C |
Quick ratio (acid test ratio) | (A-B)/C |
Particulars | Details |
Total liabilities | A |
Total assets | B |
Debt to assets ratio | A/B |
Particulars | Details |
Operating income | A |
Finance costs | B |
Interest cover ratio (times interest earned) | A/B |
Particulars | Details |
Revenue from sale of goods | A |
Opening total assets | B |
Closing total assets | C |
Average total assets | D=(B+C)/2 |
Assets turnover | A/D |
Ratios | Formulas |
Return on total assets | Net income/ Average total assets |
Rate of return on ordinary equity | Net income/ Total equity |
Operating profit margin | Operating income/ Revenue |
Gross profit margin | Gross profit/ Revenue |
Invetories turnover period | 365/(Cost of sales/ Average inventories) |
Settlement period for debtors | 365/(Revenue/ Average receivables) |
Current ratio | Current assets/ Current liabilities |
Quick ratio (acid test ratio) | (Current assets – Inventories)/ Current liabilities |
Debt to assets ratio | Total debt/ Total assets |
Interest cover ratio (times interest earned) | Operating income/ Finance costs |
Assets turnover | Revenue/ Average total assets |
Earnings per share | Net income/ Weighted average number of shares outstanding |
Price-earnings ratio | Market price per share/ Earnings per share |
Dividend yield | Dividend per share/ Market price per share |
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