IPU INVESCO PERPETUAL UK SMALLER COMPANIES INVESTMENT TRUST PLC ORD 20P

INVESCO PERP UK Currency GBX Premium Equity Closed Ended Investment Funds

Income Statement (£ m)	31-Jan-13	31-Jan-12	31-Jan-11	31-Jan-10	31-Jan-09
Continuing Operations
Revenue	n/a	n/a	n/a	n/a	n/a
Operating Profit/(Loss)	n/a	n/a	n/a	n/a	n/a
Net Interest	n/a	n/a	n/a	n/a	n/a
Profit Before Tax	n/a	n/a	n/a	n/a	n/a
Profit After Tax	3.37	2.85	2.31	2.48	3.56
Discontinued Operations
Profit After Tax	n/a	n/a	n/a	n/a	n/a
PROFIT FOR THE PERIOD	3.37	2.85	2.31	2.48	3.56
Attributable to:
Minority Interests	n/a	n/a	n/a	n/a	n/a
Equity Holders of Parent Company	3.37	2.85	2.31	2.48	3.56

Continuing EPS
Earnings per Share - Basic	6.30p	5.20p	4.10p	4.30p	6.00p
Earnings per Share - Diluted	6.30p	5.20p	4.10p	4.30p	6.00p
Earnings per Share - Adjusted	6.30p	5.20p	4.10p	4.30p	6.00p
Continuing and Discontinued EPS
Earnings per Share - Basic	n/a	n/a	n/a	n/a	n/a
Earnings per Share - Diluted	n/a	n/a	n/a	n/a	n/a
Earnings per Share - Adjusted	n/a	n/a	n/a	n/a	n/a

Dividend per Share	5.00p	4.30p	4.30p	4.10p	3.85p

Balance Sheet (£ m)	31-Jan-13	31-Jan-12	31-Jan-11	31-Jan-10	31-Jan-09
Assets
Non-Current Assets
Property, Plant & Equipment	n/a	n/a	n/a	n/a	n/a
Intangible Assets	n/a	n/a	n/a	n/a	n/a
Investment Properties	n/a	n/a	n/a	n/a	n/a
Investments	146.34	135.05	133.24	108.89	78.32
Other Financial Assets	n/a	n/a	n/a	n/a	n/a
Other Non-Current Assets	0.00	0.00	0.00	0.00	0.00
	146.34	135.05	133.24	108.89	78.32
Current Assets
Inventories	n/a	n/a	n/a	n/a	n/a
Trade & Other Receivables	0.95	1.28	0.63	0.67	2.08
Cash at Bank & in Hand	7.74	0.00	0.85	1.94	5.59
Current Asset Investments	0.00	0.00	0.00	0.00	0.00
Other Current Assets	n/a	n/a	n/a	n/a	n/a
	8.69	1.28	1.48	2.61	7.67

Total Assets	155.03	136.33	134.71	111.51	85.99

Liabilities
Current Liabilities
Borrowings	n/a	n/a	n/a	n/a	n/a
Other Current Liabilities	n/a	n/a	n/a	n/a	n/a
	2.996	9.558	0.713	0.224	1.637

Net Current Assets	5.70	-8.27	0.76	2.39	6.03

Non-Current Liabilities
Borrowings	n/a	n/a	n/a	n/a	n/a
Provisions	n/a	n/a	n/a	n/a	n/a
Other Non-Current Liabilities	n/a	n/a	n/a	n/a	n/a
	0.00	0.00	0.00	0.00	0.00

Other Liabilities	n/a	n/a	n/a	n/a	n/a
Total Liabilities	3.00	9.56	0.71	0.22	1.64

Net Assets	152.03	126.77	134.00	111.28	84.35

Capital & Reserves
Share Capital	152.03	126.77	134.00	111.28	84.35
Share Premium Account	n/a	n/a	n/a	n/a	n/a
Other Reserves	n/a	n/a	n/a	n/a	n/a
Retained Earnings	n/a	n/a	n/a	n/a	n/a
Shareholders Funds	152.03	126.77	134.00	111.28	84.35

Minority Interests/Other Equity	n/a	n/a	n/a	n/a	n/a
Total Equity	152.03	126.77	134.00	111.28	84.35

Ratios - based on IFRS	31-Jan-13	31-Jan-12	31-Jan-11	31-Jan-10	31-Jan-09
Continuing Operations
PE Ratio - Adjusted	39.13	36.06	47.56	35.00	17.83
PEG - Adjusted	1.85	1.34	-10.23	-1.24	0.33
Earnings per Share Growth - Adjusted	21.15%	26.83%	-4.65%	-28.33%	53.85%
Dividend Cover	1.26	1.21	0.95	1.05	1.56
Revenue Per Share	n/a	n/a	n/a	n/a	n/a
Pre-Tax Profit per Share	n/a	n/a	n/a	n/a	n/a
Operating Margin	n/a	n/a	n/a	n/a	n/a
Return on Capital Employed	n/a	n/a	n/a	n/a	n/a

Continuing & Discontinued Operations
Dividend Yield	2.03%	2.29%	2.21%	2.72%	3.60%
Dividend per Share Growth	16.28%	0.00%	4.88%	6.49%	18.46%
Net Asset Value per Share (exc. Intangibles)	285.73p	237.64p	242.93p	193.67p	144.73p
Net Gearing	n/a	n/a	n/a	n/a	n/a

Data is provided by Morningstar

INVESCO PERP UK - Fundamentals