WHI W.H. IRELAND GROUP PLC ORD 5P

W.H.IRELAND Currency GBX

Income Statement (£ m)	30-Nov-12	30-Nov-11	30-Nov-10	30-Nov-09	30-Nov-08
Continuing Operations
Revenue	25.08	23.14	18.38	24.62	26.82
Operating Profit/(Loss)	0.09	-1.05	-0.83	-1.83	-0.61
Net Interest	0.06	0.06	0.09	0.19	0.32
Profit Before Tax	-0.18	-1.44	-0.72	-2.08	-2.48
Profit After Tax	-0.21	-1.69	-0.37	-1.90	-1.69
Discontinued Operations
Profit After Tax	0.00	0.00	0.00	-0.35	-0.90
PROFIT FOR THE PERIOD	-0.21	-1.69	-0.37	-2.25	-2.59
Attributable to:
Minority Interests	0.00	0.00	0.00	0.00	0.00
Equity Holders of Parent Company	-0.21	-1.69	-0.37	-2.25	-2.59

Continuing EPS
Earnings per Share - Basic	-0.89p	-8.00p	-1.75p	-8.95p	-8.72p
Earnings per Share - Diluted	-0.89p	-8.00p	-1.75p	-8.95p	-8.72p
Earnings per Share - Adjusted	-0.89p	-8.00p	0.08p	-8.95p	-8.72p
Continuing and Discontinued EPS
Earnings per Share - Basic	-0.89p	-8.00p	-1.75p	-9.79p	-13.45p
Earnings per Share - Diluted	-0.89p	-8.00p	-1.75p	-9.79p	-13.45p
Earnings per Share - Adjusted	-0.89p	-8.00p	0.08p	-10.60p	-13.38p

Dividend per Share	0.00p	0.00p	0.00p	0.00p	4.00p

Balance Sheet (£ m)	30-Nov-12	30-Nov-11	30-Nov-10	30-Nov-09	30-Nov-08
Assets
Non-Current Assets
Property, Plant & Equipment	4.16	4.02	6.30	6.81	7.32
Intangible Assets	1.15	0.68	3.00	3.23	4.02
Investment Properties	1.25	0.94	0.00	0.00	0.00
Investments	0.00	0.00	2.64	3.48	2.73
Other Financial Assets	0.00	0.00	0.00	0.00	0.00
Other Non-Current Assets	0.63	0.71	1.27	0.95	1.07
	8.43	7.30	13.20	14.47	15.14
Current Assets
Inventories	0.00	0.00	0.00	0.00	0.00
Trade & Other Receivables	34.27	26.69	37.23	42.72	261.28
Cash at Bank & in Hand	9.34	7.37	2.44	4.26	5.76
Current Asset Investments	0.31	0.42	0.00	0.86	0.10
Other Current Assets	0.00	0.00	0.00	0.00	0.00
	43.92	34.47	39.67	47.83	267.14

Total Assets	52.35	41.77	52.87	62.30	282.28

Liabilities
Current Liabilities
Borrowings	-0.29	-0.24	-0.31	-0.42	-12.47
Other Current Liabilities	-37.57	-27.26	-36.64	-44.63	-247.45
	-37.85	-27.50	-36.95	-45.05	-259.92

Net Current Assets	6.07	6.98	2.72	2.78	7.22

Non-Current Liabilities
Borrowings	-1.87	-1.69	-1.93	-2.43	-2.75
Provisions	-0.34	-0.44	-0.40	-0.42	-0.41
Other Non-Current Liabilities	-0.04	-0.14	-0.10	-0.30	-2.40
	-2.25	-2.28	-2.43	-3.14	-5.56

Other Liabilities	n/a	n/a	n/a	n/a	n/a
Total Liabilities	-40.10	-29.77	-39.38	-48.19	-265.47

Net Assets	12.25	12.00	13.49	14.11	16.81

Capital & Reserves
Share Capital	1.18	1.17	1.06	1.06	1.05
Share Premium Account	0.00	6.41	5.72	5.72	5.63
Other Reserves	0.37	0.57	1.23	2.06	2.05
Retained Earnings	10.70	3.85	5.47	5.26	7.85
Shareholders Funds	12.25	12.00	13.49	14.11	16.59

Minority Interests/Other Equity	0.00	0.00	0.00	0.00	0.22
Total Equity	12.25	12.00	13.49	14.11	16.81

Ratios - based on IFRS	30-Nov-12	30-Nov-11	30-Nov-10	30-Nov-09	30-Nov-08
Continuing Operations
PE Ratio - Adjusted	-82.02	-6.56	687.50	-6.42	-7.97
PEG - Adjusted	0.92	0.00	-6.81	-2.43	0.05
Earnings per Share Growth - Adjusted	-88.88%	-10100.00%	-100.89%	2.64%	-155.83%
Dividend Cover	n/a	n/a	n/a	n/a	-2.18
Revenue Per Share	106.51p	109.81p	87.23p	116.20p	138.67p
Pre-Tax Profit per Share	-0.75p	-6.84p	-3.42p	-9.82p	-12.83p
Operating Margin	0.43%	-4.41%	-6.36%	-8.55%	-9.64%
Return on Capital Employed	-0.89%	-10.09%	-4.80%	-13.35%	-7.61%

Continuing & Discontinued Operations
Dividend Yield	0.00%	0.00%	0.00%	0.00%	5.76%
Dividend per Share Growth	n/a	n/a	n/a	-100.00%	-20.00%
Net Asset Value per Share (exc. Intangibles)	47.06p	48.74p	49.74p	51.60p	60.86p
Net Gearing	-58.66%	-45.33%	-1.51%	-10.01%	57.03%

Data is provided by Morningstar

W.H.IRELAND - Fundamentals