RNS Number : 6729J
MBL Group PLC
08 December 2008
 

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   8 DECEMBER 2008



MBL GROUP PLC

(the "Group")



Unaudited Interim Financial Statements for the Six Months Ended 30 September 2008




The Board of MBL Group plcformerly Air Music and Media Group plc, the UK distributor of home entertainment products, is pleased to announce its unaudited interim results for the six months ended 30 September 2008.


Key Points


   ·    Sales increased by 20% to £34.9m (2007: £29.0m);
   ·    Operating profit increased by 16% to £2.2m (2007: £1.9m);
   ·    PBT increased by 21% to £2.3m (2007: £1.9m); 
   ·    EPS for the period increased to 8.9p (2007: 7.4p); 
   ·    Strong cash generation has been maintained;
·    Sales at Music Box Leisure have performed well in the first six months due to sales to new customers
      that were acquired early in 2008;
·    Trading update on the headline performance through to 31 December 2008 will be announced in late
      January 2009; and
·    The Board considers that recent events within the industry may hold new prospects for the Group.
 

 



Commenting, Peter Cowgill, Chairman of MBL, said"The results for the first half of the year are positive and have been achieved against the backdrop of an uncertain economic climate.  The Group serviced new customers that had been acquired in the second half of the last financial year and, despite the challenging trading conditions, experienced a satisfying 20% growth in sales to £34.9m and a 16% increase in operating profit to £2.2m.


"The Group is currently in the most important trading period of the year. Whilst the Board continues to recognise the challenging market conditions they remain confident that a solid platform has been developed from which to take advantage of market opportunities."


--ENDS--

Enquiries:


MBL GROUP PLC                                                          Tel: 0161 767 1620

Peter Cowgill (Chairman                    

        

BISHOPSGATE COMMUNICATIONS LIMITED         Tel: 020 7562 3350   

Maxine Barnes                          


SEYMOUR PIERCE LIMITED                                       Tel: 020 7107 8032   

Mark Percy     


Chairman's Statement


I am pleased to announce the interim results for the six months to 30 September 2008. During the period, the Group servicenew customers that had been acquired in the second half of the last financial year and, despite the challenging trading conditions, experienced a satisfying 20% growth in sales to £34.9m and a 16% increase in operating profit to £2.2m.



Financials


Sales for the period were £34.9m (2007: £29.0m). Operating profit was £2.2m (2007: £1.9m). Net financing income was £78,000 (2007: expense £66,000). Profit before tax was £2.3m (2007: £1.9m). Earnings per share for the period was 8.9p (2007: 7.4p).  


A summary of the performance of the Group is shown in the table below:



30 September

30 September

 

30 September

30 September

 


2008

2007

 

2008

2007

 


Sales

Sales

 

Operating 

Operating 

 


 


 

profit

profit

 

Segment

£ m

£ m

Change

£ m

£ m

Change


 


 



 

Distribution (MBL)

31.9

25.3

26%

2.1

2.0

5%

Wholesale (ESD)

2.8

3.6

-22%

0.1

0.2

-50%

Other

0.2

0.1

100%

0.2

0.0

n/a

Central costs

0.0

0.0

-

-0.2

-0.3

-33%


34.9

29.0

20%

2.2

1.9

16%



OPERATIONAL UPDATE


Distribution

Sales at Music Box Leisure ("MBL"), the core of the Group, have performed well during the period with sales to customers that it had successfully obtained in the previous financial year totalling £5.9m. MBL strengthened its buying expertise during the period and increased its sales of CDs to 17% (10% in 2007).  Games have also continued to be a growth area and accounted for 13% of sales (10% in 2007) and DVDs represented approximately 68% of sales at MBL (80% in 2007).  The remaining sales comprised of home entertainment accessories and accounted for 2% (0% in 2007).  


Gross profit margins continued to be under pressure and fell by 1.3% to 15.9% compared to the period to 30 September 2007.  MBL has been supplying a limited quantity of chart products to its newer customers which, along with the change in product mix, has been responsible for this pressure on margins.  The increase in volumes and customers has led to a related increase in distribution and administrative costs.

 

Wholesale

ESD, which only accounts for 8% of Group sales and 5% of operating profit, has continued to see a decline in sales.  ESD sells to independent retailers and those which remain continue to be adversely affected by competition from the supermarkets and the internet. As with retail in general, the sector has been seriously affected by reductions and the removal of cover by credit insurers. The sales mix in ESD has remained similar with CDs comprising 43% and DVDs 56% (prior year 43% and 55% respectively).  


Funding position

The Group continued its strong management of cash and at 30 September 2008 had a positive balance of £3.7m (March 2008 £1.7m), reflecting the positive cash flows which continue to be generated by the business.  The pessimistic outlook of UK credit insurers has resulted in MBL continuing to pay in advance of terms when necessary to maintain continuity of supply.  Despite this, MBL did not have any requirement to renew its sales finance facility during the period. Subsequent to the Balance Sheet date the facility has been renewed in order that the Group is in a position to take advantage of any potential opportunities.  


Dividends

The Group is progressing with the restructuring of its reserves and share premium account to create distributable reserves to facilitate a payment of dividends to shareholders. The intention is to have this complete by the end of the current financial year.


Current trading and outlook

The results for the first half of the year are positive and have been achieved against the backdrop of an uncertain economic climate.  


The Group is currently in the most important trading period of the year.  Whilst the Board continues to recognise the challenging market conditions they remain confident that a solid platform has been developed from which to take advantage of market opportunities.


I look forward to issuing a trading update on the headline performance through to December at the end of January 2009.




Peter Cowgill

Chairman


8 December 2008


Consolidated Income Statement

for the six months ended 30 September 2008





 Unaudited

Unaudited

Audited




Six months to 30 September 2008

Six months to 30 September 2007

Year ended 31 March 2008



£'000

£'000

£'000






Revenue


34,861

28,979

80,853






Cost of sales


(29,294)

(24,005)

(66,188)






Gross profit


5,567

4,974

14,665






Distribution expenses


(674)

(573)

(1,371)

Administrative expenses - normal


(2,686)

(2,470)

(7,405)

Administrative expenses - exceptional


-

-

(12,423)






Operating profit/ (loss)

2

2,207

1,931

(6,534)






Financial income


78

38

86

Financial expenses


-

(104)

(252)






Net financing income/ (costs)


78

(66)

(166)






Profit/(loss) before tax


2,285

1,865

(6,700)






Taxation

3

(754)

(592)

(1,454)






Profit/ (loss) for the period attributable to equity holders of the parent




1,531



1,273



(8,154)
















Basic and diluted earnings per share

4

8.9p

7.4p

(47.5)p





Consolidated Balance Sheet

at 30 September 2008





 Unaudited

Unaudited

Audited



Six months to 30 September 2008

Six months to 30 September 2007

Year ended 31 March 2008



£'000

£'000

£'000

Non-current assets





Intangible assets


17,000

29,423

17,000

Property, plant and equipment


732

348

502

Deferred tax asset


427

192

435






Total non-current assets


18,159

29,963

17,937






Current assets





Inventories


7,895

6,664

9,319

Trade and other receivables

5

8,222

14,427

5,563

Cash and cash equivalents


3,704

-

1,731








19,821

21,091

16,613






Total assets


37,980

51,054

34,550






Current liabilities





Bank overdraft


-

-

(12)

Interest-bearing loans and borrowings


-

(8,244)

(1)

Trade and other payables


(10,978)

(8,340)

(9,227)

Current tax payable


(1,556)

(1,038)

(1,392)






Total current liabilities


(12,534)

(17,622)

(10,632)






Non-current liabilities





Interest-bearing loans and borrowings


-

(90)

(3)






Total non-current liabilities


-

(90)

(3)






Total liabilities


(12,534)

(17,712)

(10,635)






Net assets


25,446

33,342

23,915






Equity 





Share capital


12,872

12,872

12,872

Share premium


21,454

21,454

21,454

Other reserves


(2,800)

(2,800)

(2,800)

Retained earnings


(6,080)

1,816

(7,611)






Total equity 


25,446

33,342

23,915

  Consolidated Cash Flow Statement

for the six months ended 30 September 2008




Unaudited

Unaudited

Audited


Six months to 30 September 2008

Six months to 30 September 2007

Year ended

31 March 2008 


£'000

£'000

£'000

Cash flows from operating activities




Profit/ (loss) for the period/ year

1,531

1,273

(8,154)





Adjustments for:




Depreciation

119

77

167

Impairment of goodwill 

-

-

12,423

Financial income

(78)

(42)

(88)

Financial expense

-

104

252

Foreign exchange losses/ (income)

1

(27)

(29)

Taxation

754

592

1,454






2,327

1,977

6,025





(Increase)/ decrease in trade and other receivables

(2,661)

(7,467)

1,399

Decrease/ (increase) in inventories

1,423

(13)

(2,668)

Increase/ (decrease) in trade and other payables

1,748

(349)

(1,075)






2,837

(5,852)

3,681





Tax paid

(582)

(635)

(1,386)





Net cash inflow/ (outflow) from operating activities

2,255

(6,487)

2,295





Cash flows from investing activities




Interest received

78

42

89

Acquisition of property, plant and equipment

(348)

(95)

(340)

Proceeds from sale of subsidiary

-

72

72

Cash and cash equivalents disposed of with subsidiary

-

(146)

(146)





Net cash outflow from investing activities

(270)

(127)

(325)





Cash flows from financing activities




Interest paid

-

(105)

(252)

Proceeds from new borrowings

-

2,500

-

Repayment of borrowings

-

(1,801)

(2,860)

Capital element of finance lease liabilities

-

(1)

(1)





Net cash inflow/ (outflow) from financing activities

-

593

(3,113)





Net increase/ (decrease) in cash and cash equivalents

1,985

(6,021)

(1,143)

Opening cash and cash equivalents

1,719

2,862

2,862









Closing cash and cash equivalents 

3,704

(3,159)

1,719







Consolidated Statement of Recognised Income and Expense




Unaudited

Unaudited

Audited


Six months to 30 September 2008

Six months to 30 September 2007

Year ended

31 March 2008 


£'000

£'000

£'000





Foreign exchange adjustments

-

-

(36)





Net expense recognised directly in equity

-

-

(36)





Profit/ (loss) for the period

1,531

1,273

(8,154)





Total recognised income and expense for the period

1,531

1,273

(8,190)









  Notes 

(forming part of the interim financial statements)

Basis of preparation

The consolidated interim financial statements of the Group for the period ended 30 September 2008 are unaudited and do not comprise statutory accounts within the meaning of Section 240 of the Companies Act 1985.


Operating profit


Operating profit for continuing operations is stated after charging the following exceptional items:



Unaudited

Unaudited

Audited


Six months to 30 September 2008

Six months to 30 September 2007

Year ended

31 March 2008 


£'000

£'000

£'000


Impairment of goodwill


-


-


12,423


-

-

12,423


Taxation

The taxation charge has been estimated by the Company based on adjustments to tax payable in respect of previous years and the tax rate for the year ending 31 March 2009.  


Earnings per share

The calculation of the basic earnings per share is based on the profit after taxation divided by the weighted average number of shares in issue, being 17,162,735 (period ended 30 September 200717,162,735; year ended 31 March 200817,162,735).  


The diluted earnings per share takes the weighted average number of ordinary shares in issue during the period and adjusts this for dilutive share options existing at the period end. The diluted weighted average number of shares in the period ended 30 September 2008 was 17,162,735 (period ended 30 September 2007: 17,162,735; year ended 31 March 2008: 17,162,735). 


Adjusted earnings per share, as disclosed below, are calculated using the profit after tax for the period, having added back the goodwill impairment charge over the basic and diluted weighted average number of shares in issue during the six month period.



Unaudited

Unaudited

Audited


Six months to 30 September 2008

Six months to 30 September 2007

Year ended

31 March 2008 


£'000

£'000

£'000

Profit/(loss) after taxation

1,531

1,273

(8,154)

Impairment of goodwill

-

-

12,423

Adjusted profit attributable from continuing operations


1,531


1,273


4,269










Basic and diluted earnings/ (loss) per share


8.9p


7.4p


(47.5p)






Basic and diluted adjusted earnings/ (loss)

 per share 


8.9p


7.4p


24.9p


Trade and other receivables

As a consequence of 30 September 2007 falling on a weekend, cash receipts from customers totalling almost £5.3m that would normally have been received and accounted for at the period end were received and accounted for on 1 October 2007.  


  6     Segment reporting

A business segment is a group of assets and operations engaged in providing products or services that are subject to risks and rewards that are different from those of other business segments.  The primary format is based upon the Group's management and internal reporting structure which reflects the statutory subsidiaries of the Group.

Segment results constitute items directly attributable to the business. Unallocated items comprise mainly central costs and net interest expense

The Group comprises the following main business segments:

  • Distribution.  The full service, merchandising and sale of home entertainment products (primarily pre-recorded films, music and computer and console games) to general retailers for whom these products are not the primary focus of the retailer.

  • Wholesale.  The sale of home entertainment products to specialist independent and internet retailers.

  • Other.  Dormant companies and holding companies.


Segmental Analysis


Profit and Loss

Account

Continuing Operations 

Total


Distribution

Wholesale

Other



6 months ended 30.09.08

6 months ended 30.09.07



Year ended 31.03.08

6 months ended 30.09.08

6 months ended 30.09.07


Year ended 31.03.08

6 months ended 30.09.08

6 months ended 30.09.07



Year ended 31.03.08

6 months ended 30.09.08

6 months ended 30.09.07



Year ended 31.03.08


£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

Revenue from 

 external customers

31,925

25,310

72,364

2,818

3,595

8,201

118

74

288

34,861

28,979

80,853

Inter-segment

 revenue

2,413

3,181

7,140

-

454

488

370

301

989

2,783

3,936

8,617

Total revenue

34,338

28,491

79,504

2,818

4,049

8,689

488

375

1,277

37,644

32,915

89,470














Segment result

2,121

1,994

5,976

74

178

459

194

33

87

2,389

2,205

6,522














Impairment of

 goodwill



(12,423)







-

-

(12,423)














Central costs










(182)

(274)

(633)

Operating profit

 (loss)










2,207

1,931

(6,534)














Net financing costs










78

(66)

(166)

Taxation










(754)

(592)

(1,454)

Profit/ (loss) for the

 period










1,531

1,273

(8,154)





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