CUP CUPID PLC ORD 2.5P

CUPID Currency GBX

Income Statement (£ m)	31-Dec-12	31-Dec-11	31-Dec-10	31-Dec-09
Continuing Operations
Revenue	80.91	53.55	25.71	0.58
Operating Profit/(Loss)	9.17	7.00	4.22	-0.03
Net Interest	0.00	0.00	0.09	0.00
Profit Before Tax	9.23	7.05	4.16	-0.03
Profit After Tax	7.31	5.67	3.13	-0.05
Discontinued Operations
Profit After Tax	0.00	0.00	0.00	0.00
PROFIT FOR THE PERIOD	7.31	5.67	3.13	-0.05
Attributable to:
Minority Interests	0.00	0.00	0.00	0.00
Equity Holders of Parent Company	7.31	5.67	3.13	-0.05

Continuing EPS
Earnings per Share - Basic	8.89p	7.14p	4.74p	-0.03p
Earnings per Share - Diluted	8.73p	6.91p	4.63p	-0.03p
Earnings per Share - Adjusted	14.24p	10.34p	4.74p	-0.03p
Continuing and Discontinued EPS
Earnings per Share - Basic	8.89p	7.14p	4.74p	-0.03p
Earnings per Share - Diluted	8.73p	6.91p	4.63p	-0.03p
Earnings per Share - Adjusted	14.24p	10.34p	4.74p	-0.03p

Dividend per Share	2.25p	0.50p	0.00p	0.00p

Balance Sheet (£ m)	31-Dec-12	31-Dec-11	31-Dec-10	31-Dec-09
Assets
Non-Current Assets
Property, Plant & Equipment	1.06	0.67	0.21	0.06
Intangible Assets	24.67	11.25	11.18	2.21
Investment Properties	0.00	0.00	0.00	0.00
Investments	0.00	0.00	0.00	0.00
Other Financial Assets	0.00	0.00	0.00	0.00
Other Non-Current Assets	0.00	0.00	0.00	0.00
	25.74	11.92	11.39	2.27
Current Assets
Inventories	0.00	0.00	0.00	0.00
Trade & Other Receivables	10.48	9.61	4.94	0.95
Cash at Bank & in Hand	14.13	7.78	6.04	0.24
Current Asset Investments	0.00	0.00	0.00	0.00
Other Current Assets	0.00	0.00	0.00	0.00
	24.61	17.39	10.99	1.19

Total Assets	50.34	29.31	22.37	3.46

Liabilities
Current Liabilities
Borrowings	-0.01	-0.02	-0.03	-0.02
Other Current Liabilities	-14.33	-5.93	-8.18	-1.83
	-14.34	-5.96	-8.21	-1.85

Net Current Assets	10.27	11.43	2.78	-0.66

Non-Current Liabilities
Borrowings	0.00	-0.01	-0.03	-0.02
Provisions	-2.51	-0.16	-0.58	-0.10
Other Non-Current Liabilities	0.00	0.00	-0.26	0.00
	-2.51	-0.18	-0.87	-0.11

Other Liabilities	n/a	n/a	n/a	n/a
Total Liabilities	-16.85	-6.13	-9.08	-1.96

Net Assets	33.50	23.18	13.29	1.50

Capital & Reserves
Share Capital	2.13	2.03	1.89	1.42
Share Premium Account	18.02	13.18	8.28	0.00
Other Reserves	-0.19	-0.10	0.54	0.13
Retained Earnings	13.32	7.85	2.59	-0.05
Shareholders Funds	33.28	22.96	13.29	1.50

Minority Interests/Other Equity	0.22	0.22	0.00	0.00
Total Equity	33.50	23.18	13.29	1.50

Ratios - based on IFRS	31-Dec-12	31-Dec-11	31-Dec-10	31-Dec-09
Continuing Operations
PE Ratio - Adjusted	13.80	18.28	n/a	n/a
PEG - Adjusted	0.37	0.15	n/a	n/a
Earnings per Share Growth - Adjusted	37.72%	118.14%	-15900.00%	n/a
Dividend Cover	6.33	20.68	n/a	n/a
Revenue Per Share	98.43p	67.53p	38.87p	40.99p
Pre-Tax Profit per Share	11.23p	8.89p	6.29p	-2.04p
Operating Margin	11.41%	13.16%	16.42%	-4.98%
Return on Capital Employed	81.40%	58.12%	154.28%	4.99%

Continuing & Discontinued Operations
Dividend Yield	1.15%	0.26%	n/a	n/a
Dividend per Share Growth	350.00%	n/a	n/a	n/a
Net Asset Value per Share (exc. Intangibles)	10.11p	14.44p	2.80p	-50.28p
Net Gearing	-42.41%	-33.72%	-44.97%	-13.63%

Data is provided by Morningstar

CUPID - Fundamentals