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Revenue

Cost of Sales
Gross Profit
Other Operating Income
Administrative Expenses
Distribution Expenses
Net Financing Costs
Loss Before Tax
Income Tax Expense
Loss for the Year
Other Comprehensive Income
Surplus on revaluation of land
Total Comprehensive Income, Net of Tax
Loss per Share

Hayleys Fabric PLC
comprehensive income
For the year ended March 31
2013
Amount
5812328
-5474950
337377
4615
679370
-511375
-94,180
-190,773
-454,336
-5,266
-459,602

1,778
-457,824
-3.16

March 31
Percentage

ESTERN MERCHANTS PLC Common size Balance Sheet For the year ended March 31 ASSETS NON-CURRENT ASSETS Property. Plant & Equipment Investment Property Intangible Assets Investments in Subsidiaries Deferred Tax Assets Amounts due from Related Parties CURRENT ASSETS Inventories Trade & Other Receivables Other Current Assets Short Term Investments Cash in hand & At Bank TOTAL ASSETS EQUITY & LIABILITIES CAPITAL & RESERVES Stated Capital Revenue Reserves Other Components of Equity Total Equity Non Controlling Interest Total Equity NON-CURRENT LIABILITIES CURRENT LIABILITIES TOTAL LIABILITIES TOTAL EQUITY & LIABILITIES .

88 2.467 3.673 2.16 7.ERCHANTS PLC e Balance Sheet ended March 31 2014 Amount Percentage 657.829 507.654 80.499 7.00 16.448 43.755 42.191 40.89 100.82 51.578 1.507.00 .336 1.207.90 30.87 71.29 68.23 38.68 0.692 3.06 2.28 28.507.784 113.64 33.41 3.29 2.10 36.55 21.57 1.561 556.460 43.309 456.72 19.856 320.467 100.84 1.029.683 1.813 1.998 299.11 118.370 46.827 434.072.

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180 -190.773 -454.16 .00 4615 679370 -511375 -94.336 -5.2013 Revenue Cost of Sales Gross Profit Other Operating Income Administrative Expenses Distribution Expenses Net Financing Costs Loss Before Tax Income Tax Expense Loss for the Year Other Comprehensive Income Surplus on revaluation of land Total Comprehensive Income.377.266 -459.778 -457. Net of Tax Loss per Share Hayleys Fabric PLC comprehensive income For the year ended March 31 2013 Amount 5812328 -5474950 337.602 0 1.824 -3.

plant and equipment Intangible assets Current Assets Inventories Trade receivables Other receivables Advances and prepayments Cash and cash equivalents Total Assets .00 0.62 -3.80 -1.69 -8.82 -0.00 -94.03 -7.20 5.08 11.88 0.28 -7.00 Property.80 0.09 -7.91 0.Non-Current Assets Percentage 100.

52 1.84 0.Assets 2013 Amount 3036584 85877 Percentage 65.31 32.60 100.85 3122461 67.632.76 2.00 .55 1.435 21.509.40 980272 313316 131604 24262 60520 1.974 4.16 6.

26 4.753 -22.722.43 12.177 1.548.954 0.06 1.052.453 360.15 3.78 100.374 156.916 31.613.127 192.367 2.EQUITY AND LIABILITIES 2013 Capital and Reserves Stated capital Reserve on amalgamation Revaluation reserve Retained earnings Exchange fluctuation reserve Total Equity Non-Current Liabilities Interest bearing loans and borrowings Deferred tax liabilities Retirement benefit obligations Current Liabilities Trade and other payables Interest bearing loans and borrowings Amounts due to Hayleys PLC Income tax payable Other non financial liabilities Total Equity and Liabilities Amount Percentage 1.441.788 4.84 5.21 146.73 215.00 .435 16.66 1.13 797.59 0.014 17.76 58.748 2.770 258.17 -1.79 766.726 81.38 7.694 33.632.662 3.54 34.855 4.

Net of Tax Loss per Share .2012 Revenue Cost of Sales Gross Profit Other Operating Income Administrative Expenses Distribution Expenses Net Financing Costs Loss Before Tax Income Tax Expense Loss for the Year Other Comprehensive Income Surplus on revaluation of land Total Comprehensive Income.

plant and equipme Intangible assets Current Assets Inventories Trade receivables Other receivables Advances and prepayments Cash and cash equivalents Total Assets .00 0 0.998 6.00 -5089794 -96.21 -857846 -16.17 -866969 -16.00 -866969 -16.00 325.69 0.02 -62859 -1.00 0 0.50 0.00 -13.33 -9123 -0.50 0.21 -841694 -16.10 0 0.Hayleys Fabric PLC comprehensive income For the year ended March 31 2012 Amount Percentage 5252793 100.90 162.00 Non-Current Assets Property.20 -116292 -2.999 3.

43 2.56 100.44 1.957 1.33 0.31 4.682 24.787 222.685.847 95.182 28.01 66.00 .43 0.021.220. plant and equipment ntangible assets urrent Assets nventories rade receivables Other receivables dvances and prepayments ash and cash equivalents otal Assets Assets End April 1 2012 Amount Percentage 3335830 635 3336465 66.444 117.57 1.91 33.217 5.Non-Current Assets roperty.

107.691 1.582 166.522.474 834.463 0 33.021.835 2.448 3.400 68.057 426.151 222.166 -593.487.835 191.682 .061 97.856 803.EQUITY AND LIABILITIES EQUITY AND LIABILITIES 2012 Capital and Reserves Amount Stated capital Reserve on amalgamation Revaluation reserve Retained earnings Exchange fluctuation reserve Total Equity Non-Current Liabilities Interest bearing loans and borrowi Deferred tax liabilities Retirement benefit obligations Current Liabilities Trade and other payables Interest bearing loans and borrowi Amounts due to Hayleys PLC Income tax payable Other non financial liabilities Total Equity and Liabilities 527.838 146.807 5.

62 50.22 1.81 4.00 0.43 22.37 3.00 .67 69.Percentage 10.05 1.45 100.49 16.91 -11.31 8.94 0.01 2.82 3.51 16.

) 210963.271 35.end of March 31 Revenue Cost oat sales Gross profit Other Income Distribution expanses Adrninistretnre expenses Net financing costs Loss before tax Income tax expense Loss for the.901) -11138012 (1235710.307 -50853036 7.793 (2.) (7289559.) .322.) (0. (7078596.420. year Loss per share 2011 Hayleys Fabric PLC comprehensive income For the year ended March 31 Amount 58.469.

66 3. plant and equipment Current Assets Inventories Trade receivables Otter receivables aid prepayments Cash and cash equivalents Total Current Assets Total Assets .39 0.54 -36.75 -169.20 -107.ve income ed March 31 Percentage 100.00 ASSETS Nontunnt Assets Non current Assests Property.76 -110.96 113.00 -771.08 -18.45 0.

549 58.396 28.23 0.Amount Percentage 3.045 217.07 4.031.57 8.016 415.00 .145.399 10487 2.92 1470.20 41.847 5.08 100.113.

00 212231 8812 431473 2224748 2877264 3385161 5145396 4.17 8.21 0.39 43.00 202223 3.92 65.79 100.87 0.44 238473 4.45 1760235 34.93 153930 2.99 151744 2.42 125589 2.EQUITY AND LIABILITIES Stated capital reserve on amalgamation Capital reserves Revenue reserves Exchange fluctuation reserves Total Equity Non current liabilities Interest bearing loans and borrowings Deferred benefit obligations Retirement benefit obligations Total Non-current Liabilities Current Liabilities Current portion of the interset bearing loans and borrowings Amounts due to Hayleys PLC Trade and other payables Short term interest bearing borrowings Total current liabilties Total Liabilities Total Equity and Liabilities Amount Percentage 527856 10.00 0.00 0.63 177638 3.26 690679 13.00 .12 0.24 55.95 507897 9.

02 .06 0.2010 Revenue Cost of Sales Gross Profit Other Operating Income Amount 50056501 -39760005 10296496 888 Administrative Expenses Distribution Expenses Net Financing Costs Loss Before Tax Income Tax Expense profit /for the year -4713195 -839412 -1474249 3270528 -106901 3163627 Earnings/per share dividend per share 0.

00 0.57 0.00 Non-Current Assets Property. plant and equipment Total Non Current assests Current Assets Inventories Trade receivables other receivables & prepayments Cash &cash equivalents Total current Assests Total Assets .00 -79.43 20.53 -0.42 -1.00 -9.Percentage 100.68 -2.21 6.32 0.95 6.

41 18.969 24.433.65 12.00 .428.939 749.245.Amount 26737822 percentage 53.80 1.165.678 9.49 46.99 1.851 23.147 50.679 998.70 100.30 3336465 6.

842 19.484 210.96 Non-Current Liabilities Interest bearing loans and borro Deferred tax liabilities Retirement benefit obligations Total Non current Liabilities 1.401.102 13.893 12.55 28.653.379 22.18 9.890 1.920 46.14 8.128.144 2.00 .04 100.79 3.074.534.794 14.42 2.307 4.610.151 -1.278.480.083 2.25 -593.165.02 6.30 2.049 50.689.030.02 1.358 747.555.354 1.905 26.213.32 23.37 1.129.969 12.483 1.203.33 44.23 Current Liabilities Trade and other payables Current portion of the interest b Amounts due to Hayleys PLC Other payables and accruals Short term interest bearing bor Total current Liabilities Total Liabilities Total Equity and liabilities 6.49 0.Equity & Liabilities Equity Amount Stated capital Reserve on amalgamation Capital reserves Retained earnings Revenue reserves Total Equity Percentage 6.81 53.