LOQ LO-Q PLC ORD 1P

LO-Q Currency GBX

Income Statement (£ m)	04-Nov-12	31-Oct-11	31-Oct-10	31-Oct-09	31-Dec-08
Continuing Operations
Revenue	29.14	24.55	20.30	17.30	13.52
Operating Profit/(Loss)	3.09	2.67	2.31	2.38	1.83
Net Interest	0.00	0.00	0.00	0.00	0.00
Profit Before Tax	3.15	2.70	2.32	2.39	1.85
Profit After Tax	2.52	1.94	1.87	1.90	2.02
Discontinued Operations
Profit After Tax	0.00	0.00	0.00	0.00	0.00
PROFIT FOR THE PERIOD	2.52	1.94	1.87	1.90	2.02
Attributable to:
Minority Interests	0.00	0.00	0.00	0.00	0.00
Equity Holders of Parent Company	2.52	1.94	1.87	1.90	2.02

Continuing EPS
Earnings per Share - Basic	14.56p	11.54p	11.69p	12.15p	13.21p
Earnings per Share - Diluted	13.94p	11.04p	11.23p	11.45p	11.99p
Earnings per Share - Adjusted	14.56p	11.54p	11.69p	12.15p	13.21p
Continuing and Discontinued EPS
Earnings per Share - Basic	14.56p	11.54p	11.69p	12.15p	13.21p
Earnings per Share - Diluted	13.94p	11.04p	11.23p	11.45p	11.99p
Earnings per Share - Adjusted	14.56p	11.54p	11.69p	12.15p	13.21p

Dividend per Share	0.00p	0.00p	0.00p	0.00p	0.00p

Balance Sheet (£ m)	04-Nov-12	31-Oct-11	31-Oct-10	31-Oct-09	31-Dec-08
Assets
Non-Current Assets
Property, Plant & Equipment	1.45	0.48	0.18	0.06	0.05
Intangible Assets	1.23	1.18	1.20	0.72	0.54
Investment Properties	0.00	0.00	0.00	0.00	0.00
Investments	0.00	0.00	0.00	0.00	0.00
Other Financial Assets	0.00	0.00	0.00	0.00	0.00
Other Non-Current Assets	0.28	0.00	0.00	0.00	0.20
	2.97	1.66	1.38	0.78	0.79
Current Assets
Inventories	0.46	0.49	0.24	0.42	0.31
Trade & Other Receivables	1.03	1.13	0.83	0.66	0.07
Cash at Bank & in Hand	8.91	7.50	6.02	4.44	2.56
Current Asset Investments	0.00	0.00	0.00	0.00	0.00
Other Current Assets	0.00	0.00	0.00	0.00	0.00
	10.40	9.13	7.09	5.51	2.94

Total Assets	13.37	10.79	8.47	6.29	3.73

Liabilities
Current Liabilities
Borrowings	0.00	0.00	0.00	0.00	0.00
Other Current Liabilities	-0.97	-1.35	-1.21	-0.99	-0.38
	-0.97	-1.35	-1.21	-0.99	-0.38

Net Current Assets	9.43	7.77	5.88	4.52	2.56

Non-Current Liabilities
Borrowings	0.00	0.00	0.00	0.00	0.00
Provisions	-0.04	0.00	0.00	0.00	0.00
Other Non-Current Liabilities	0.00	0.00	0.00	0.00	0.00
	-0.04	0.00	0.00	0.00	0.00

Other Liabilities	n/a	n/a	n/a	n/a	n/a
Total Liabilities	-1.01	-1.35	-1.21	-0.99	-0.38

Net Assets	12.36	9.43	7.26	5.30	3.34

Capital & Reserves
Share Capital	0.18	0.17	0.16	0.16	0.15
Share Premium Account	6.66	6.52	5.13	5.05	5.00
Other Reserves	-0.68	-0.94	0.14	0.10	0.06
Retained Earnings	6.21	3.69	1.82	-0.01	-1.87
Shareholders Funds	12.36	9.43	7.26	5.30	3.34

Minority Interests/Other Equity	0.00	0.00	0.00	0.00	0.00
Total Equity	12.36	9.43	7.26	5.30	3.34

Ratios - based on IFRS	04-Nov-12	31-Oct-11	31-Oct-10	31-Oct-09	31-Dec-08
Continuing Operations
PE Ratio - Adjusted	23.80	14.38	9.15	5.76	2.88
PEG - Adjusted	0.91	-11.23	-2.41	-0.72	0.01
Earnings per Share Growth - Adjusted	26.17%	-1.28%	-3.79%	-8.02%	257.99%
Dividend Cover	n/a	n/a	n/a	n/a	n/a
Revenue Per Share	168.24p	141.73p	126.78p	110.89p	88.24p
Pre-Tax Profit per Share	18.21p	15.60p	14.49p	15.32p	12.08p
Operating Margin	10.62%	10.87%	11.39%	13.76%	13.51%
Return on Capital Employed	28.24%	32.75%	38.33%	52.07%	66.08%

Continuing & Discontinued Operations
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%
Dividend per Share Growth	n/a	n/a	n/a	n/a	n/a
Net Asset Value per Share (exc. Intangibles)	63.46p	48.05p	37.31p	28.87p	18.30p
Net Gearing	-72.14%	-79.49%	-82.89%	-83.71%	-76.53%

Data is provided by Morningstar

LO-Q - Fundamentals