STATEMENT OF FINANCIAL POSITION MEMO

RANDOM ADJ1
ADJ2
GOODWILL
22.29
TANGIBLE NCA
297
69.52
INVESTMENT IN RANDOM
48
LOAN TO RANDOM
5
CURRENT ASSETS
355
48.57
705
118.10
CAPITAL & RESERVES
OSC
60
15.24
SH PREMIUM
50
9.52
RE
360
45.24
-2.00
470
70.00
NON CONTROLLING INTEREST
NON CURRENT LIABILITIES
CURRENT LIABILITIES

30
205
705

19.52
28.57
118.10

STATEMENT OF FINANCIAL POSITION RANDOM CL RTE

GOODWILL
TANGIBLE NCA
146
INVESTMENT IN RANDOM
LOAN TO RANDOM
CURRENT ASSETS
102
248
CAPITAL & RESERVES
OSC
32
SH PREMIUM
20
RE
95
147
NON CONTROLLING INTEREST
NON CURRENT LIABILITIES
CURRENT LIABILITIES

41
60
248

2.1
2.1
2.1
2.1
2.1
2.1

0.00
69.52
0.00
48.57
118.10

2.1
2.1
2.1
2.1
2.1

15.24
9.52
45.24
70.00
0.00

2.1
2.1
2.1

19.52
28.57
118.10

ADJ3

ADJ4

ADJ5

ADJ6

ADJ7

ADJ8

CONSOLIDATED
22.29
366.52
48.00
5.00
403.57
823.10
75.24
59.52
403.24
538.00
0.00
49.52
233.57
821.10

YEAR ENDED 30 AP 04 MEMO

RANDOM
ADJ1
REVENUE
200.00
71.00
COST OF SALES
(120.00)
(48.00)
GROSS PROFIT
80.00
23.00
D&ADM EXP
(30.00)
(10.00)
OPERATING PROFIT
50.00
13.00
INTEREST RECEIVABLE
4.00
INTEREST PAYABLE
(1.00)
PBT
54.00
12.00
INCOMETAX EXP
(20.00)
(4.50)
PAT
34.00
7.50
YEAR ENDED 30 AP 04 RANDOM AVERAGE RATE
REVENUE
142.00
2.00
COST OF SALES
(96.00)
2.00
GROSS PROFIT
46.00
2.00
D&ADM EXP
(20.00)
2.00
OPERATING PROFIT
26.00
2.00
INTEREST RECEIVABLE
INTEREST PAYABLE
(2.00)
2.00
PBT
24.00
2.00
INCOMETAX EXP
(9.00)
2.00
PAT
15.00
2.00

71.00
(48.00)
23.00
(10.00)
13.00
(1.00)
12.00
(4.50)
7.50

ADJ2

ADJ3

ADJ4

ADJ5

ADJ6

ADJ7

ADJ8

CONSOLIDATED
271.00
(168.00)
103.00
(40.00)
63.00
4.00
(1.00)
66.00
(24.50)
41.50

75%
R
ACQ 1 MAY 2003 120MCR
RE R
80

DOA

NET ASSETS OF RANDOM

NAAD
SHARE CAPITAL
SHARE PREMIUM
RETAINED EARNINGS
FV OF RANDOM

NARD
32
20
80
132

GOODWILL ON RANDOM
PURCHASE CONSIDREATION
ADD FV OF NCI

POST
32
20
95
147

120
25%

LESS NET ASSETS ACQUIRED @ DOA

75%*132
GOODWILL
LESS IMPAIRMENT CR4.2m
GOODWILL NET OF IMPAIRMENT CR
USD AMOUNT =46.8/2.1

30
150
99
51
4.2
46.8
22.29

THE INVESTMENT IN RANDOM MUST BE ELIMINATED UPON CONSILIDATION

DR
CR

INVESTMENT IN RANDOM

IN THE BOOKS OF MEMO

IN THE BOOKS OF RANDOM