Revenue

Cost of Sales
Gross Profit
Other Operating Income
Administrative Expenses
Distribution Expenses
Net Financing Costs
Loss Before Tax
Income Tax Expense
Loss for the Year
Other Comprehensive Income
Surplus on revaluation of land
Total Comprehensive Income, Net of Tax
Loss per Share

Hayleys Fabric PLC

comprehensive income
For the year ended March 31
2013
Amount
5812328
-5474950
337377
4615
679370
-511375
-94,180
-190,773
-454,336
-5,266
-459,602

1,778
-457,824
-3.16

March 31
Percentage

ESTERN MERCHANTS PLC

Common size Balance Sheet
For the year ended March 31

ASSETS
NON-CURRENT ASSETS
Property, Plant & Equipment
Investment Property
Intangible Assets
Investments in Subsidiaries
Deferred Tax Assets
Amounts due from Related Parties
CURRENT ASSETS
Inventories
Trade & Other Receivables
Other Current Assets
Short Term Investments
Cash in hand & At Bank
TOTAL ASSETS
EQUITY & LIABILITIES
CAPITAL & RESERVES
Stated Capital
Revenue Reserves
Other Components of Equity
Total Equity
Non Controlling Interest
Total Equity
NON-CURRENT LIABILITIES
CURRENT LIABILITIES
TOTAL LIABILITIES
TOTAL EQUITY & LIABILITIES

ERCHANTS PLC
e Balance Sheet
ended March 31
2014
Amount

Percentage

657,829
507,692
3,460

43.64
33.68
0.23

38,673

2.57

1,207,654

80.11

118,755
42,499

7.88
2.82

51,370
46,191
40,998
299,813
1,507,467

3.41
3.06
2.72
19.89
100.00

16,561
556,309
456,578
1,029,448
43,336
1,072,784
113,856
320,827
434,683

1.10
36.90
30.29
68.29
2.87
71.16
7.55
21.28
28.84

1,507,467

100.00

2013

Revenue
Cost of Sales
Gross Profit
Other Operating Income
Administrative Expenses
Distribution Expenses
Net Financing Costs
Loss Before Tax
Income Tax Expense
Loss for the Year
Other Comprehensive Income
Surplus on revaluation of land
Total Comprehensive Income, Net of Tax
Loss per Share

Hayleys Fabric PLC

comprehensive income
For the year ended March 31
2013
Amount
5812328
-5474950
337,377.00
4615
679370
-511375
-94,180
-190,773
-454,336
-5,266
-459,602
0
1,778
-457,824
-3.16

Non-Current Assets
Percentage
100.00
-94.20
5.80
0.08
11.69
-8.80
-1.62
-3.28
-7.82
-0.09
-7.91
0.00
0.03
-7.88
0.00

Property, plant and equipment

Intangible assets

Current Assets
Inventories
Trade receivables
Other receivables
Advances and prepayments
Cash and cash equivalents
Total Assets

Assets
2013
Amount
3036584
85877

Percentage
65.55
1.85
3122461
67.40

980272
313316
131604
24262
60520
1,509,974
4,632,435

21.16
6.76
2.84
0.52
1.31
32.60
100.00

EQUITY AND LIABILITIES

2013
Capital and Reserves
Stated capital
Reserve on amalgamation
Revaluation reserve
Retained earnings
Exchange fluctuation reserve
Total Equity

Non-Current Liabilities
Interest bearing loans and borrowings
Deferred tax liabilities
Retirement benefit obligations
Current Liabilities
Trade and other payables
Interest bearing loans and borrowings
Amounts due to Hayleys PLC
Income tax payable
Other non financial liabilities
Total Equity and Liabilities

Amount
Percentage
1,441,916
31.13
797,014
17.21
146,662
3.17
-1,052,753
-22.73
215,855
4.66
1,548,694
33.43

12,127
192,374
156,453
360,954

0.26
4.15
3.38
7.79

766,177
1,613,770
258,748
2,726
81,367
2,722,788
4,632,435

16.54
34.84
5.59
0.06
1.76
58.78
100.00

2012

Revenue
Cost of Sales
Gross Profit
Other Operating Income
Administrative Expenses
Distribution Expenses
Net Financing Costs
Loss Before Tax
Income Tax Expense
Loss for the Year
Other Comprehensive Income
Surplus on revaluation of land
Total Comprehensive Income, Net of Tax
Loss per Share

Hayleys Fabric PLC

comprehensive income
For the year ended March 31
2012
Amount
Percentage
5252793
100.00
-5089794
-96.90
162,999
3.10
0
0.00
325,998
6.21
-841694
-16.02
-62859
-1.20
-116292
-2.21
-857846
-16.33
-9123
-0.17
-866969
-16.50
0.00
0
0.00
0
0.00
-866969
-16.50
0.00
-13.69
0.00

Non-Current Assets
Property, plant and equipme
Intangible assets

Current Assets
Inventories
Trade receivables
Other receivables
Advances and prepayments
Cash and cash equivalents
Total Assets

Non-Current Assets
roperty, plant and equipment
ntangible assets

urrent Assets
nventories
rade receivables
Other receivables
dvances and prepayments
ash and cash equivalents
otal Assets

Assets
End April 1
2012
Amount

Percentage

3335830
635
3336465

66.43
0.01
66.44

1,220,787
222,444
117,182
28,847
95,957
1,685,217
5,021,682

24.31
4.43
2.33
0.57
1.91
33.56
100.00

EQUITY AND LIABILITIES

EQUITY AND LIABILITIES
2012
Capital and Reserves
Amount
Stated capital
Reserve on amalgamation
Revaluation reserve
Retained earnings
Exchange fluctuation reserve
Total Equity

Non-Current Liabilities
Interest bearing loans and borrowi
Deferred tax liabilities
Retirement benefit obligations
Current Liabilities
Trade and other payables
Interest bearing loans and borrowi
Amounts due to Hayleys PLC
Income tax payable
Other non financial liabilities
Total Equity and Liabilities

527,856
803,838
146,166
-593,151
222,691
1,107,400

68,835
191,582
166,057
426,474
834,835
2,522,061
97,463
0
33,448
3,487,807
5,021,682

Percentage
10.51
16.01
2.91
-11.81
4.43
22.05

1.37
3.82
3.31
8.49
16.62
50.22
1.94
0.00
0.67
69.45
100.00

end of March 31
Revenue
Cost oat sales
Gross profit
Other Income
Distribution expanses
Adrninistretnre expenses
Net financing costs
Loss before tax
Income tax expense
Loss for the. year

Loss per share

2011
Hayleys Fabric PLC
comprehensive income
For the year ended March 31
Amount
58,322,307
-50853036
7,469,271
35,793
(2,420,901)
-11138012
(1235710.)
(7289559.)
210963.
(7078596.)

(0.)

ve income
ed March 31
Percentage
100.00
-771.96
113.39
0.54
-36.75
-169.08
-18.76
-110.66
3.20
-107.45
0.00

ASSETS
Nontunnt Assets
Non current Assests

Property, plant and equipment

Current Assets
Inventories
Trade receivables
Otter receivables aid prepayments
Cash and cash equivalents
Total Current Assets
Total Assets

Amount

Percentage

3,031,549

58.92

1470,016
415,045
217,399
10487
2,113,847
5,145,396

28.57
8.07
4.23
0.20
41.08
100.00

EQUITY AND LIABILITIES

Stated capital
reserve on amalgamation
Capital reserves
Revenue reserves
Exchange fluctuation reserves
Total Equity
Non current liabilities
Interest bearing loans and borrowings
Deferred benefit obligations
Retirement benefit obligations
Total Non-current Liabilities
Current Liabilities
Current portion of the interset bearing loans and
borrowings
Amounts due to Hayleys PLC
Trade and other payables
Short term interest bearing borrowings
Total current liabilties
Total Liabilities
Total Equity and Liabilities

Amount
Percentage
527856
10.26
690679
13.42
125589
2.44
238473
4.63
177638
3.45
1760235
34.21
0.00
0.00
202223
3.93
153930
2.99
151744
2.95
507897
9.87
0.00
0.00
212231
8812
431473
2224748
2877264
3385161
5145396

4.12
0.17
8.39
43.24
55.92
65.79
100.00

2010
Revenue
Cost of Sales
Gross Profit
Other Operating Income

Amount
50056501
-39760005
10296496
888

Administrative Expenses
Distribution Expenses
Net Financing Costs
Loss Before Tax
Income Tax Expense
profit /for the year

-4713195
-839412
-1474249
3270528
-106901
3163627

Earnings/per share
dividend per share

0.06
0.02

Percentage
100.00
-79.43
20.57
0.00
-9.42
-1.68
-2.95
6.53
-0.21
6.32
0.00
0.00

Non-Current Assets
Property, plant and equipment
Total Non Current assests
Current Assets
Inventories
Trade receivables
other receivables & prepayments
Cash &cash equivalents
Total current Assests
Total Assets

Amount
26737822

percentage
53.30

3336465

6.65

12,245,678
9,433,679
998,939
749,851
23,428,147
50,165,969

24.41
18.80
1.99
1.49
46.70
100.00

Equity & Liabilities

Equity
Amount
Stated capital
Reserve on amalgamation
Capital reserves
Retained earnings
Revenue reserves
Total Equity

Percentage
6,534,102
13.02
6,203,893
12.37
1,128,083
2.25
-593,151
-1.18
9,689,842
19.32
23,555,920
46.96

Non-Current Liabilities
Interest bearing loans and borro
Deferred tax liabilities
Retirement benefit obligations
Total Non current Liabilities

1,401,354
1,653,483
1,074,307
4,129,144

2.79
3.30
2.14
8.23

Current Liabilities
Trade and other payables
Current portion of the interest b
Amounts due to Hayleys PLC
Other payables and accruals
Short term interest bearing bor
Total current Liabilities
Total Liabilities
Total Equity and liabilities

6,030,358
747,484
210,890
1,278,794
14,213,379
22,480,905
26,610,049
50,165,969

12.02
1.49
0.42
2.55
28.33
44.81
53.04
100.00