AGRO ROS AGRO PLC GDR (5 REPR 1 ORD) REG S

ROS AGRO S Currency USD Standard GDRs

Income Statement ($ m)	31-Dec-12	31-Dec-11	31-Dec-10
Continuing Operations
Revenue	1115.84	1241.10	1016.08
Operating Profit/(Loss)	164.91	79.41	196.23
Net Interest	34.72	22.51	23.37
Profit Before Tax	164.06	82.11	184.69
Profit After Tax	141.03	75.62	167.90
Discontinued Operations
Profit After Tax	0.00	0.00	0.00
PROFIT FOR THE PERIOD	141.03	75.62	167.90
Attributable to:
Minority Interests	-7.26	-1.72	-1.21
Equity Holders of Parent Company	133.77	73.90	166.69

Continuing EPS
Earnings per Share - Basic	564.83¢	323.66¢	833.46¢
Earnings per Share - Diluted	564.83¢	323.66¢	833.46¢
Earnings per Share - Adjusted	564.83¢	323.66¢	833.46¢
Continuing and Discontinued EPS
Earnings per Share - Basic	564.83¢	323.66¢	833.46¢
Earnings per Share - Diluted	564.83¢	323.66¢	833.46¢
Earnings per Share - Adjusted	564.83¢	323.66¢	833.46¢

Dividend per Share	0.00¢	0.00¢	0.00¢

Balance Sheet ($ m)	31-Dec-12	31-Dec-11	31-Dec-10
Assets
Non-Current Assets
Property, Plant & Equipment	665.98	523.17	419.96
Intangible Assets	40.36	38.29	16.63
Investment Properties	0.00	0.00	0.00
Investments	0.05	1.30	5.02
Other Financial Assets	0.00	0.00	0.00
Other Non-Current Assets	528.33	271.53	63.02
	1234.72	834.29	504.63
Current Assets
Inventories	440.31	317.93	239.57
Trade & Other Receivables	267.02	217.42	129.09
Cash at Bank & in Hand	841.61	583.78	178.09
Current Asset Investments	0.57	0.00	202.38
Other Current Assets	0.00	0.00	28.07
	1549.50	1119.13	777.19

Total Assets	2784.23	1953.42	1281.82

Liabilities
Current Liabilities
Borrowings	-799.72	-535.29	-367.95
Other Current Liabilities	-129.39	-77.16	-79.99
	-929.11	-612.44	-447.94

Net Current Assets	620.40	506.69	329.25

Non-Current Liabilities
Borrowings	-790.31	-463.84	-271.20
Provisions	-11.06	-11.76	-12.69
Other Non-Current Liabilities	-23.67	-17.49	-20.36
	-825.04	-493.10	-304.24

Other Liabilities	n/a	n/a	n/a
Total Liabilities	-1754.15	-1105.54	-752.18

Net Assets	1030.08	847.88	529.64

Capital & Reserves
Share Capital	0.32	0.30	0.00
Share Premium Account	345.84	329.92	11.20
Other Reserves	19.54	11.52	0.00
Retained Earnings	662.06	495.36	505.00
Shareholders Funds	1027.76	837.10	516.20

Minority Interests/Other Equity	2.33	10.77	13.44
Total Equity	1030.08	847.88	529.64

Ratios - based on IFRS	31-Dec-12	31-Dec-11	31-Dec-10
Continuing Operations
PE Ratio - Adjusted	0.01	0.02	n/a
PEG - Adjusted	0.00	0.00	n/a
Earnings per Share Growth - Adjusted	74.52%	-61.17%	n/a
Dividend Cover	n/a	n/a	n/a
Revenue Per Share	4711.55¢	5435.54¢	5080.40¢
Pre-Tax Profit per Share	692.73¢	359.60¢	923.43¢
Operating Margin	14.21%	6.24%	19.04%
Return on Capital Employed	7.67%	5.75%	17.86%

Continuing & Discontinued Operations
Dividend Yield	0.00%	0.00%	n/a
Dividend per Share Growth	n/a	n/a	n/a
Net Asset Value per Share (exc. Intangibles)	4114.14¢	3328.40¢	2497.87¢
Net Gearing	72.82%	49.62%	89.32%

Data is provided by Morningstar

ROS AGRO S share - fundamentals