JAPAUL OIL AND MARITIME SERVICES PLC
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1 JAPAUL OIL AND MARITIME SERVICES PLC UNAUDITED MANAGEMENT ACCOUNT 30TH JUNE, 2016
2 JAPAUL GROUP STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD ENDED JUNE NOTE Turnover 2 1,167,721 5,816,855 Cost of Sales (1,374,208) (4,658,750) Gross Profit (206,487) 1,158,104 General & Adm. Cost (1,362,948) (2,248,469) (1,569,435) (1,090,364) Other Income 3 102,264 63,130 Operating Profit Before Financial Cost (1,467,171) (1,027,234) Finance Charges (640,524) (712,714) Lease Interest (194,124) (179,366) Profit on Ord. Activity Before Tax (2,301,819) (1,919,315) Provision for taxation - - Profit After Tax (2,301,819) (1,919,315) Other Comprehensive Income Exchange Difference (600,549) 99,199 Available-for-sale financial assets - - Actuarial gains on employee benefit plan - - Total Comprehensive Profit (2,902,368) (1,820,115)
3 JAPAUL GROUP FINANCIAL POSITION AS AT JUNE Dec ASSETS Non Current Assets NOTE Property,Plant & Equipment 4 24,472,491 24,853,772 Assets under finance lease 5 4,359,230 4,501,121 Intangible assets ,099 Financial assets available for sale 12,507 12,507 Total non current assets 28,844,778 29,368,499 Current Assets Inventory 7 333, ,557 Trade and other receivables 8 3,575,407 3,575,923 Cash and cash equivalent 386, ,637 Total current assets 4,295,739 4,521,117 Liabilities Current Liabilities Bank Overdraft 1,035,410 1,308,527 Trade and other payables 4,683,950 3,660,487 Defined contribution pension plan 40,715 40,715 Current portion of long term borrowings 453, ,996 Current portion of finance lease facility 2,624,655 2,258,472 Taxation payable 381, ,988 Total current Liabilities 9,219,303 8,105,185 Net current (liabilities)/assets (4,923,564) (3,584,068) Non current liabilities Defined benefit pension plan 140, ,512 Non-current borrowings 18,696,817 17,449,268 Finance lease obligation 3,544,613 3,753,011 Deferred taxation 953, ,139 Total non current liabilities 23,335,081 22,295,930 Net assets 586,133 3,488,501 Equity Share capital 3,131,351 3,131,351 Share premium 16,440,679 16,440,679 Retained earnings (16,340,151) (14,038,332) Remeasurement reserve (83,964) (83,964) AFS fair value reserve (1,448) (1,448) Foreign exchange reserve (1,625,551) (1,025,002) Equity attributable to owners of the parents 1,520,916 4,423,284 Non-controlling interest (934,783) (934,783) Total equity 586,133 3,488,501
4 JAPAUL GROUP NOTES TO THE ACCOUNTS 1 The Company Japaul Oil & Maritime Services Plc was incorporated on 29 June 1994 as a private limited liability company and commenced business in January The company is in the bisiness of oil and maritime services. It is listed on the Nigerian Stock Exchange (NSE) Turnover The analysis of turnover by Business unit as follows: Japaul Dredging 52, ,442 Japaul Offshore 832,836 4,876,271 Japaul Quarry 282, ,594 Japaul International - 136,547 1,167,721 5,816,855 3 Other Income Interest on Investments 12,280 28,897 Jetty income - - Others 89,985 34, ,264 63,130 4 FIXED ASSETS SCHEDULE COST DEP. NBV Land 6,133,694-6,133,694 Building 929, , ,196 Leasehold Improvement 233, ,092 41,789 Plant & Mach. 4,125,116 2,335,408 1,789,708 Auto Trucks & Equipments 1,204,907 1,115,518 89,388 Marine Equipment 15,959,653 4,537,399 11,422,254 Motor Vehicle 284, ,656 12,770 Office Equipment & Furniture & Fittings 88,238 76,060 12,178 Work-in-progress 4,228,514-4,228,514 TOTAL 33,187,651 8,715,160 24,472,491
5 5 Finance lease assets Marine Equipment Motor Vehicles Cost At 1 Jan ,539,590 - Additions - - Transfers to owned assets - - At 30 Jun ,539,590 - Depreciation At 1 Jan ,044,840 - Charge for the period 135,520 - Reclassified to owned assets - - At 30 Jun ,180,360 - Net book value At 30 Jun ,359,230-6 Intangible assets Cost At 1 Jan ,381 Additions - At 30 Jun ,381 Depreciation At 1 Jan ,283 Charge for the year 549 Write down/disposals At 30 Jun ,832 Net book value At 30 Jun Dec 7 Inventory Consumables - - Aggregates 333, , , ,557 Impairment loss - - Net Inventory 333, ,557 8 Trade Debtors & other receivables 4,792,626 4,870,327 Prepayments 396, ,769 5,189,580 5,190,096 Provision (1,614,173) (1,614,173) 3,575,407 3,575,923
6 9 STATEMENT OF CHANGES IN EQUITY AS AT 30TH JUNE 2016 Foreign Exchange Share Share Loss Remeasurement Fair Value Total Capital Premium Sustained Reserve Reserve Reserve Interest At 1 January ,131,351 16,440,679 (14,038,332) (83,964) (1,448) (1,025,002) (934,783) 3,488,501 For the quarter (2,301,819) (600,549) - (2,902,368) - 3,131,351 16,440,679 (16,340,151) (83,964) (1,448) (1,625,551) (934,783) 586,133 STATEMENT OF CHANGES IN EQUITY AS AT 30TH JUNE 2015 Foreign Exchange Noncontrolling Noncontrolling Share Share Loss Remeasurement Fair Value Total Capital Premium Sustained Reserve Reserve Reserve Interest At 1 January ,131,351 16,440,679 (6,345,558) (55,558) 3,065 (156,952) (551,816) 12,465,211 For the period (1,919,315) 99,199 - (1,820,115) - 3,131,351 16,440,679 (8,264,873) (55,558) 3,065 (57,753) (551,816) 10,645,096
7 JAPAUL OIL & MARITIME SERVICES PLC CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 30 JUNE 2016 Jun-16 Jun-15 OPERATING ACTIVITIES Cash flows from operating activities Cash receipts from customers 1,624,663 6,598,466 Payment to suppliers and employees (2,365,252) (4,976,387) Net cash from operating activities (740,589) 1,622,080 Cash flows from investing activities Purchase of property, plant and equipment 174,475 - Proceed on Disposal of Property, Plant & Equipment (32,910) Net cash used in investing activities 141,565 - Cash flows from financing activities Term loan repayment 1,287,804 (619,782) Finance lease obtained - 770,394 Finance costs (640,524) (712,714) Net cash from/(used in) financing activities 647,280 (562,102) Net increase/(decrease) in cash and cash equivalents 48,256 1,059,978 Cash and cash equivalents at 1 January (696,890) 676,436 Cash and cash equivalents at 30 June (648,634) 1,736,414
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