PCGH POLAR CAP GLBL HEALTH GWTH&INC TST PLC ORD 25P

POLAR CAP GLBL Currency GBX Premium Equity Closed Ended Investment Funds

Income Statement (£ m)	30-Sep-12	30-Sep-11
Continuing Operations
Revenue	n/a	n/a
Operating Profit/(Loss)	n/a	n/a
Net Interest	n/a	n/a
Profit Before Tax	n/a	n/a
Profit After Tax	3.60	4.00
Discontinued Operations
Profit After Tax	n/a	n/a
PROFIT FOR THE PERIOD	3.60	4.00
Attributable to:
Minority Interests	n/a	n/a
Equity Holders of Parent Company	3.60	4.00

Continuing EPS
Earnings per Share - Basic	3.68p	4.37p
Earnings per Share - Diluted	3.68p	4.37p
Earnings per Share - Adjusted	3.68p	4.37p
Continuing and Discontinued EPS
Earnings per Share - Basic	n/a	n/a
Earnings per Share - Diluted	n/a	n/a
Earnings per Share - Adjusted	n/a	n/a

Dividend per Share	3.18p	3.00p

Balance Sheet (£ m)	30-Sep-12	30-Sep-11
Assets
Non-Current Assets
Property, Plant & Equipment	n/a	n/a
Intangible Assets	n/a	n/a
Investment Properties	n/a	n/a
Investments	120.33	93.90
Other Financial Assets	n/a	n/a
Other Non-Current Assets	0.00	0.00
	120.33	93.90
Current Assets
Inventories	n/a	n/a
Trade & Other Receivables	0.61	0.46
Cash at Bank & in Hand	0.11	6.84
Current Asset Investments	0.00	0.00
Other Current Assets	n/a	n/a
	0.72	7.29

Total Assets	121.06	101.20

Liabilities
Current Liabilities
Borrowings	n/a	n/a
Other Current Liabilities	n/a	n/a
	0.318	0.773

Net Current Assets	0.41	6.52

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

Other Liabilities	n/a	n/a
Total Liabilities	0.32	0.77

Net Assets	120.74	100.42

Capital & Reserves
Share Capital	120.74	100.42
Share Premium Account	n/a	n/a
Other Reserves	n/a	n/a
Retained Earnings	n/a	n/a
Shareholders Funds	120.74	100.42

Minority Interests/Other Equity	n/a	n/a
Total Equity	120.74	100.42

Ratios - based on IFRS	30-Sep-12	30-Sep-11
Continuing Operations
PE Ratio - Adjusted	33.49	24.31
PEG - Adjusted	-2.12	n/a
Earnings per Share Growth - Adjusted	-15.79%	n/a
Dividend Cover	1.16	1.46
Revenue Per Share	n/a	n/a
Pre-Tax Profit per Share	n/a	n/a
Operating Margin	n/a	n/a
Return on Capital Employed	n/a	n/a

Continuing & Discontinued Operations
Dividend Yield	2.58%	2.82%
Dividend per Share Growth	6.00%	n/a
Net Asset Value per Share (exc. Intangibles)	123.33p	102.58p
Net Gearing	n/a	n/a

Data is provided by Morningstar

POLAR CAP GLBL - Fundamentals