AUTOMATIC SYSTEMS LTD.

 

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2006

 

 

 

 

 

2006

2005

 

 

Rs 000

Rs 000

 

 

 

 

 

 

 

 

TURNOVER

 

734,120

657,430

 

 

--------

--------

 

Payments to winners

 

549,563

 

492,976

Payments to the National Solidarity Fund

 

7,529

 

6,309

Government tax

 

64,941

 

57,992

Net pools carried forward

 

-  

 

16

 

 

 

622,033

557,293

 

 

--------

--------

Gross profit

 

112,087

100,137

 

 

 

 

Selling expenses

 

(      6,937)

(      5,845)

Administrative expenses

 

(    53,234)

(     45,497)

Other operating expenses:

 

 

 

  Impairment loss

 

-  

(      8,965)

  Payments to The Mauritius Turf Club

 

(    41,240)

(     35,224)

 

 

--------

--------

OPERATING PROFIT

 

10,676

4,606

Finance income

 

1,423

2,094

 

 

--------

--------

PROFIT BEFORE TAXATION

 

12,099

6,700

Taxation

 

(     2,553)

(     1,867)

 

 

--------

--------

PROFIT FOR THE YEAR

 

9,546

4,833

 

 

========

========

 

 

 

 

BASIC AND DILUTED EARNINGS PER SHARE

Rs

2.70

1.37

 

 

========

========

 


AUTOMATIC SYSTEMS LTD.

 

BALANCE SHEET – 31 DECEMBER 2006

 

 

 

 

 

2006

2005

 

 

Rs 000

Rs 000

ASSETS

 

 

 

Non-current assets

 

 

 

Plant and equipment

 

34,768

8,464

Available-for-sale financial assets

 

104

100

 

 

-------

-------

 

 

34,872

8,564

 

 

-------

-------

Current assets

 

 

 

Receivables and prepayments

 

927

926

Loans

 

10,000

30,500

Cash at bank

 

1,589

2,917

 

 

-------

-------

 

 

12,516

34,343

 

 

-------

-------

Total assets

 

47,388

42,907

 

 

=======

=======

 

 

 

 

EQUITY

 

 

 

Share capital

 

24,745

24,745

Share premium

 

1,168

1,168

Retained earnings

 

1,383

4,917

 

 

-------

-------

Total equity

 

27,296

30,830

 

 

-------

-------

LIABILITIES

 

 

 

Non-current liabilities

 

 

 

Deferred income tax

 

3,284

1,065

 

 

-------

-------

 

 

 

 

Current liabilities

 

 

 

Trade and other payables

 

16,275

7,087

Current income tax

 

533

3,925

 

 

-------

-------

 

 

16,808

11,012

 

 

-------

-------

Total liabilities

 

20,092

12,077

 

 

-------

-------

Total equity and liabilities

 

47,388

42,907

 

 

=======

=======

 

                                                                                         

                                                                                         

                                                                                         

                                                                                         

                                                                                         
AUTOMATIC SYSTEMS LTD.

 

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2006

 

 

 

 

Share

capital

Share

premium

Retained

earnings

Total

Equity

 

Rs 000

Rs 000

Rs 000

Rs 000

 

 

 

 

 

At 01 January 2005

24,745

1,168

7,508

33,421

Profit for the year

-  

-  

4,833

4,833

Dividends

-  

-  

(    7,424)

(    7,424)

 

-------

-------

-------

-------

At 31 December 2005

24,745

1,168

4,917

30,830

Profit for the year

-  

-  

9,546

9,546

Dividends

-  

-  

(  13,080)

(  13,080)

 

-------

-------

-------

-------

At 31 December 2006

24,745

1,168

1,383

27,296

 

=======

=======

=======

=======

 

 


AUTOMATIC SYSTEMS LTD.

 

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2006

 

 

 

 

 

2006

2005

 

 

Rs 000

Rs 000

 

 

 

 

Cash flow from operating activities

 

 

 

Profit before taxation

 

12,099

6,700

Adjustments for:

 

 

 

  Depreciation of plant and equipment

 

7,694

5,441

  Impairment of plant and equipment

 

-  

8,965

  Loss on plant and equipment scrapped

 

-  

1

  Profit on disposal of plant and equipment

 

(     1,893)

-  

  Dividend income

 

(          30)

(         29)

  Interest income

 

(     2,190)

(     2,065)

  Interest expense

 

797

-   

 

 

-------

-------

Operating profit before working capital changes

 

16,477

19,013

Increase in receivables and prepayments

 

(           1)

(          97)

Increase in trade and other payables

 

1,420

976

 

 

-------

-------

Cash generated from operations

 

17,896

19,892

Interest received

 

2,190

2,065

Income tax paid

 

(    3,726)

(     2,857)

Interest paid

 

(       797)

-  

 

 

-------

-------

Net cash from operating activities

 

15,563

19,100

 

 

-------

-------

Cash flow from investing activities

 

 

 

Payments for purchase of plant and equipment

 

(  34,886)

(     3,992)

Payments for purchase of available-for-sale investment

 

(           4)

-  

Proceeds from disposal of plant and equipment

 

2,383

-  

Dividends received

 

30

29

Loans granted

 

-  

(   44,000)

Loans reimbursed

 

20,500

18,500

 

 

-------

-------

Net cash used in investing activities

 

(  11,977)

(   29,463)

 

 

-------

-------

Cash flow from financing activities

 

 

 

Dividends paid

 

(    4,914)

(     7,424)

 

 

-------

-------

Net cash used in financing activities

 

(   4,914)

(     7,424)

 

 

-------

-------

Net decrease in cash and cash equivalents

 

(    1,328)

(   17,787)

Cash and cash equivalents at beginning of year

 

2,917

20,704

 

 

-------

-------

Cash and cash equivalents at end of year

 

1,589

2,917

 

 

=======

=======


AUTOMATIC SYSTEMS LTD.

 

 

ACCOUNTING STANDARDS

 

The financial statements for the year ended 31 December 2006 have been prepared in accordance with International Financial Reporting Standards.

 

 

COMMENTS ON 2006 RESULTS AND PROSPECTS

 

Turnover increased by 12% from Rs 657.0 M in 2005 to reach Rs 734.0 M in 2006. That increase was mainly generated by the ten off course outlets which were operational for the whole racing season as well as the nine additional outlets operational as from the 24th race meeting.

 

The profit after tax amounted to Rs 9.5 M compared to Rs 4.8 M in 2005. However, excluding exceptional items in 2006 of Rs 1.9 M relating to profit on sale of tote equipment (2005: impairment loss of Rs 9.0 M) the profit after tax for 2006 was Rs 7.7 M (2005: Rs 13.8 M).

 

Since the 18th race meeting a new competitor has started its operations and it is difficult at this stage to assess the impact of this competitor on ASL’s turnover.

 

The directors expect the turnover of the Company to progress further in 2007 and the profits to improve. 

 

On the Stock Exchange, the shares of the Company traded at Rs 37.70 on 31 December 2005; after a fall in share price to Rs 29.00 in July 2006 the price started to pick up again to reach Rs 35.40 at 31 December 2006.

 

 

DIVIDENDS

 

In April 2006 a dividend of Rs 4,913,650 was paid in respect of the financial year 2005 and on 18 December 2006, the Directors declared a dividend of Rs 2.31 per ordinary share resulting in a dividend payable of Rs 8,165,850 for the year 2006.

 

 

 

 

 

 

Approved and signed 

on 27 March 2007 by

Eric Espitalier-Noel

and Sydney Bathfield

 

 

 

 

 

 

 

 

 

These financial statements are issued pursuant to Listing Rule 12.20.

 

The Board of Directors of ASL accepts full responsibility for the accuracy of the information contained in these financial statements.

 

;mso-hyphenate:none;tab-stops:decimal 66.6pt'>797

-   

 

 

-------

-------

Operating profit before working capital changes

 

16,477

19,013

Increase in receivables and prepayments

 

(           1)

(          97)

Increase in trade and other payables

 

1,420

976

 

 

-------

-------

Cash generated from operations

 

17,896

19,892

Interest received

 

2,190

2,065

Income tax paid

 

(    3,726)

(     2,857)

Interest paid