lafarge africa plc consolidated financial statements for the period ...

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Sep 30, 2015 - FOR THE PERIOD ENDED 30 SEPTEMBER, 2015. CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND. OTHER COMPREHENSIV
LAFARGE AFRICA PLC CONSOLIDATED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER, 2015 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME

30/09/2015 Current Year N'000 168,144,787 (113,749,445) (18,507,312) (1,790,825) 34,097,205

30/09/2014 Prior Year N'000 159,396,052 (104,036,701) (15,903,542) (544,621) 38,911,187

Change % 5 9 16 (12)

Finance and investment income Finance costs Share of net loss from associates Profit before tax

1,414,853 (2,190,754) 346,691 33,667,995

2,590,858 (3,412,819) 0 38,089,226

(45) (36) (12)

38.91 2.59 (3.41) 38.09

Income tax expense Profit after tax

(4,117,838) 29,550,157

(6,331,656) 31,757,570

(35) (7)

(6.33) 31.76

Net (loss) from discontinuing operations Net profit for the year

(31,687) 29,518,469

(286,256) 31,471,314

(89) (6)

(0.29) 31.47

Total other comprehensive (loss)

(19,396,424)

(159,545,642)

-

(159.55)

Total comprehensive (loss) / income

10,122,045

(128,074,327)

(108)

(128.07)

671,006

1,806,951

(63)

1.81

Profit after tax attributable to owners of the company

28,847,463

29,664,364

(3)

29.66

Total comp. inc. attr. to non-controlling interest

1,775,407

(53,009,964)

(103)

(53.01)

Total comp. inc. attr. to owners of the company

8,346,638

(75,064,363)

(111)

(75.06)

Basic Earnings per Share

633

674

(6)

0.00

Fully Diluted Earnings per Share

633

674

(6)

0.00

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

30/09/2015 Current Year N'000

31/12/2014 Prior Year N'000

Change %

Property, plant and equipment

199,990,901

209,145,134

(4)

1,716,931

2,191,007

(22)

2.19

41,895,691

31,734,343

32

31.73

Revenue Cost of sales Admin and other expenses Other operating (expenses) / income Operating Income

Profit after tax attr. to non-controlling interest

Intangible assets Investment in associate Other long term Investment

159.40 (104.04) (15.90) (0.54)

209.15

6,169

7,606

-

0.01

249,581

294,629

(15)

0.29

Total non-current assets

10,208,959 254,068,232

6,247,999 249,620,718

63 2

Inventories

26,706,394

24,262,858

10

24.26

Trade and other receivables

23,523,052

17,457,477

35

17.46

Current tax receivables Cash and cash equivalents

786,902

508,745

55

0.51

12,447,742 63,464,091

14,029,030 56,258,110

(11) 13

14.03

Trade and other payables Current financial liabilities

46,435,179

51,305,161

(9)

51.31

16,653,920

4,987,082

234

4.99

Short-term provisions

1,920,662

1,363,877

41

1.36

Current tax liabilities

2,072,140 67,081,901

1,553,878 59,209,997

33 13

59.21

Deffered tax asset Long term receivables

Total current assets

Total current liabilities

6.25 249.62 -

56.26

1.55

Non-current financial liabilities

7,289,158

8,846,393

(18)

8.85

Long-term provisions

10,855,265

12,006,933

(10)

12.01

Deferred tax liabilities

34,980,729 53,125,153

34,172,979 55,026,305

2 (3)

34.17

Total non-current liabilities Working Capital

(3,617,810)

(2,951,887)

23

197,325,269

191,642,525

3

(2.95) 191.64 -

9,464,989

21,217,189

(55)

21.22

187,860,280

170,425,335

10

170.43

Net assets (Shareholders' equity) Non controlling Interest Attributable to owners of the company

55.03 -

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY Share capital

Share premium

Retained earnings

Foreign Currency translation reserve

N'000

N'000

N'000

N'000

Non-Controlling Interests

Total equity

N'000

N'000

N'000

6,534,440 -

19,520,368 1,806,951

171,025,075

-

1,806,951

31,471,315

1,500,800 -

9,488,747 -

134,877,196 29,664,365

-

-

29,664,365

Net income for the period 1 October to 31 December 2014 Other comprehensive loss

-

-

2,830,766 577,025

(444,560)

(157,816,689)

83,193 195,980

2,913,960 (157,488,244)

Total comprehensive income for the period ended 1 October to 31 December 2014

-

-

3,407,791

(444,560)

(157,816,689)

279,173

(154,574,284)

-

(14,565,948)

(389,303)

(14,955,251) 165,503,966 (293,857) (6,534,440)

Balance as at January 1, 2014 Net income for the period ended 30 September 2014 Total comprehensive income for the period ended 30 September 2014

Dividends paid

Issue of shares Share issue expenses Reversal of cost of share capital on pooling of interest Balance as at 31 December 2014

-

701,288 -

Balance as at 31 September 2015

CONSOLIDATED STATEMENT OF CASH FLOWS

-

-

-

-

(6,534,440)

-

(1,341,036)

(157,816,689)

21,217,189

31,471,315

173,997,568

-

-

28,847,463 (417,712)

(5,494,431)

(13,462,187)

671,006 (22,094)

29,518,469 (19,396,424)

-

-

28,429,751

(5,494,431)

(13,462,187)

648,912

10,122,046

75,363 2,277,451

12,585,606 (163,186) 186,419,988

153,383,404

-

2,202,088

Net income for the period ended 30 September 2015 Other comprehensive loss Total comprehensive income for the period ended 30 September 2015 Dividends paid Issue of shares Share issue expenses Acquisition of additional 23.85%of NCI Elimination of NCI share Capital acquired Exchange loss on dividend paid

164,802,678 (293,857) -

(896,476) -

Other reserves arising on business combination

(16,397,645) 12,225,897 (267,067) (97,157) 177,277,183

(6,835,467)

(171,278,876)

191,642,524

(176,789) (12,225,897) 1,574

(16,574,434) 12,660,969 (163,186) (267,067) (95,583)

9,464,989

197,325,269

30/09/2015 Current Year N'000

30/09/2014 Prior Year N'000

% Change

Cash Flow from Operating Activities

38,998,821

44,300,179

(12)

39.00

Operating Cash Flow changes : Working Capital Changes Net Cash Generated from Operating Activities

(2,312,435) 36,686,386

(2,831,909) 41,468,269

(18)

(2.31)

(2.83)

(12)

36.69

41.47

Cash Flow from Investing Activities

(22,514,566)

(2,132,568)

-

(22.51)

(2.13)

Cash Flow from Financing Activities

(18,373,935)

(17,672,530)

4

(18.37)

(17.67)

Net Increase/Decrease in Cash and Cash Equivalent

(4,202,116)

21,663,172

119

(4.20)

21.66

Cash and Cash Equivalent Beginning of the Year

11,305,623

31,020,825

(64)

11.31

31.02

Cash and Cash Equivalent End of the Year

7,103,507

52,683,997

(87)

7.10 -

52.68 -

44.30