Selected Financial Information (Consolidate ($ Millions))

Particulars 1978 1979 1980 1981 1982 1983

Sales 66 100 136 156 174 214
Net Income 4.5 7 9.3 4.6 9.9 18.4
Net Profit Margin 6.82% 7.00% 6.84% 2.95% 5.69% 8.60%
EPS 0.32 0.47 0.59 0.27 0.55 0.97
Dividend 0 0 0 0 0 0
BV per share 1.72 2.23 3.05 4.02 4.69 7.79
Share Price (H) 4.5 8.5 16.5 15.375 19.75 41.75
Share Price (L) 2.25 3.25 6.5 8.375 8.75 17.5
Price/ EPS 7-14 7-18 11-28 31-57 16-36 18-43
ROA 9% 10% 9% 3% 6% 9%
ROC 14 15 15 8 10 13
ROE 21 25 23 8 13 16
LT Debt % cap 38% 45% 51% 42% 37% 15%
Equity Ratio 62% 55% 49% 58% 63% 85%
EBIT / Interest 5x 5x 3x 3x 3x 6x
Equity Book Value 22.704 33.45 48.19 69.144 84.42 148.01
Enterprise Value 37 61 98 119 134 174
Equity Value 23 33 48 69 84 148
Debt Value 14 27 50 50 50 26
Shares O/S 13.2 15 15.8 17.2 18 19
 Irish Plant Estimations Based on Consolidated Statement ( of 1983)
Amount ($ Millions) % of Sales
Consolidated Sales (2013) 214
Irish Plant % 0.25
Estimated Sales of Irish Plant 53.5 100%
Direct Cost of Sales 25.7 48%
Direct Margin 27.8 52%
Operating Expenses 18.2 34%
Contribution Margin 9.6 18%
Other Income/expense 1.6 3%
Profit Before Tax 8.0 15%

Equivalent Calculaions Impact of exchange rate fluctuation

Amount ($ Millions) Amount ($ Millions)
Estimated Sales of Irish Plant 53.5 53.5
Total Cost/Expense (in US $) 18.0 18.0
Total Cost/Expense (in punts) 27.5 40.6
Profit Before Tax 8.0 -5.0