OPTS OPTOS PLC ORD 2P

OPTOS Currency GBX Premium Equity Commercial Companies

Income Statement (£ m)	30-Sep-12	30-Sep-11	30-Sep-10	30-Sep-09	30-Sep-08
Continuing Operations
Revenue	119.64	91.99	67.46	60.78	56.66
Operating Profit/(Loss)	14.24	15.66	11.11	1.38	6.57
Net Interest	1.49	2.12	3.17	3.81	3.58
Profit Before Tax	14.49	14.12	8.06	-2.38	3.31
Profit After Tax	10.90	14.64	8.88	-2.69	2.59
Discontinued Operations
Profit After Tax	0.00	0.00	0.00	0.00	0.00
PROFIT FOR THE PERIOD	10.90	14.64	8.88	-2.69	2.59
Attributable to:
Minority Interests	0.00	0.00	0.00	0.00	0.00
Equity Holders of Parent Company	10.90	14.64	8.88	-2.69	2.59

Continuing EPS
Earnings per Share - Basic	15.23p	20.61p	12.69p	-3.81p	3.77p
Earnings per Share - Diluted	14.80p	20.41p	12.63p	-3.81p	3.71p
Earnings per Share - Adjusted	16.29p	20.93p	12.69p	1.31p	3.77p
Continuing and Discontinued EPS
Earnings per Share - Basic	15.23p	20.61p	12.69p	-3.81p	3.77p
Earnings per Share - Diluted	14.80p	20.41p	12.63p	-3.81p	3.71p
Earnings per Share - Adjusted	16.29p	20.93p	12.69p	1.31p	3.77p

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

Balance Sheet (£ m)	30-Sep-12	30-Sep-11	30-Sep-10	30-Sep-09	30-Sep-08
Assets
Non-Current Assets
Property, Plant & Equipment	2.91	3.02	40.23	49.65	52.41
Intangible Assets	29.17	17.40	5.14	5.63	7.43
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	47.00	42.24	10.34	6.07	5.18
	79.08	62.65	55.72	61.34	65.02
Current Assets
Inventories	18.02	15.79	3.68	5.25	4.62
Trade & Other Receivables	33.88	20.35	10.22	5.94	8.65
Cash at Bank & in Hand	4.09	6.55	26.15	18.82	15.44
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
	55.98	42.69	40.04	30.02	28.71

Total Assets	135.06	105.34	95.76	91.36	93.74

Liabilities
Current Liabilities
Borrowings	-7.31	-14.12	-16.44	-20.01	-18.23
Other Current Liabilities	-23.91	-17.40	-8.38	-6.57	-8.85
	-31.21	-31.52	-24.81	-26.58	-27.07

Net Current Assets	24.77	11.17	15.23	3.44	1.64

Non-Current Liabilities
Borrowings	-26.44	-9.12	-23.10	-27.70	-30.05
Provisions	-3.96	-0.13	-0.06	-0.06	-0.24
Other Non-Current Liabilities	0.00	-0.06	-0.19	-0.38	-0.44
	-30.41	-9.31	-23.35	-28.14	-30.73

Other Liabilities	n/a	n/a	n/a	n/a	n/a
Total Liabilities	-61.62	-40.83	-48.17	-54.72	-57.80

Net Assets	73.45	64.52	47.60	36.64	35.93

Capital & Reserves
Share Capital	1.55	1.61	1.59	1.56	1.40
Share Premium Account	74.31	76.84	75.01	72.97	65.59
Other Reserves	-0.25	-0.26	-0.13	-0.37	-0.47
Retained Earnings	-2.17	-13.67	-28.87	-37.52	-30.59
Shareholders Funds	73.45	64.52	47.60	36.64	35.93

Minority Interests/Other Equity	0.00	0.00	0.00	0.00	0.00
Total Equity	73.45	64.52	47.60	36.64	35.93

Ratios - based on IFRS	30-Sep-12	30-Sep-11	30-Sep-10	30-Sep-09	30-Sep-08
Continuing Operations
PE Ratio - Adjusted	12.09	7.01	8.31	63.74	26.13
PEG - Adjusted	-0.55	0.11	0.01	-0.98	-0.01
Earnings per Share Growth - Adjusted	-22.17%	64.88%	866.64%	-65.14%	-2661.90%
Dividend Cover	n/a	n/a	n/a	n/a	n/a
Revenue Per Share	167.42p	129.46p	96.40p	87.42p	81.90p
Pre-Tax Profit per Share	20.28p	19.87p	11.52p	-3.42p	4.79p
Operating Margin	11.91%	17.03%	16.46%	2.26%	11.60%
Return on Capital Employed	19.49%	23.04%	13.69%	1.83%	8.95%

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)	61.85p	66.12p	60.17p	44.60p	40.99p
Net Gearing	40.39%	25.87%	28.13%	78.84%	91.38%

Data is provided by Morningstar

OPTOS - Fundamentals