Champion Breweries Plc RC: Unaudited Condensed Interim Financial Statements
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1 RC: Unaudited Condensed Interim Financial Statements For the Nine Months Ended 30 th September, 2018
2 Contents Page Condensed interim income statement for the three months period ended 30 th September 2 Condensed interim statement of other comprehensive income for the three months period ended 30 th September 3 Condensed interim income statement for the nine months period ended 30 th September 4 Condensed interim statement of other comprehensive income for the nine months period ended 30 th September 5 Condensed interim statement of financial position 6 Condensed interim statement of changes in equity 7 Condensed interim statement of cash flows 8 Notes to the condensed interim financial statements 9 1
3 CONDENSED INTERIM INCOME STATEMENT For the three months period ended 30th September Revenue 1,106,909 1,030,204 Cost of Sales (696,554) (721,614) Gross Profit 410, ,590 Other Income 28,397 23,864 Selling and Distribution Expenses (282,684) (114,654) Administrative Expenses (101,153) (137,989) Results from operating activities 54,915 79,812 Finance income - 14,382 Net Finance costs - 14,382 Profit before tax 54,915 94,194 Income tax expenses (15,330) (28,200) Profit after tax 39,585 65,994 Profit for the year attributable to: Owners of the Company 39,585 65,994 Non-controlling interest - - Profit for the period 39,585 65,994 Earnings per share Basic and diluted earnings/(loss) per share (kobo)
4 CONDENSED INTERIM STATEMENT OF OTHER COMPREHENSIVE INCOME For the three months period ended 30th September Profit/(Loss) for the period 39,585 65,994 Other comprehensive income: Other comprehensive income, net of tax - - Total comprehensive income for the period 39,585 65,994 Total comprehensive income for the year attributable to: Owners of the Company 39,585 65,994 Non-controlling interests - - Total comprehensive income for the period 39,585 65,994 3
5 CONDENSED INTERIM INCOME STATEMENT For the nine months period ended 30th September Revenue 3,295,284 3,321,449 Cost of Sales (2,210,829) (2,504,772) Gross Profit 1,084, ,676 Other Income 42,949 33,734 Selling and Distribution Expenses (630,146) (292,271) Administrative Expenses (339,764) (387,302) Results from operating activities 157, ,836 Finance income 14,193 46,086 Finance costs - - Net Finance costs 14,193 46,086 Profit before tax 171, ,922 Income tax expenses (51,600) (64,800) Profit after tax 120, ,122 Profit for the year attributable to: Owners of the Company 120, ,122 Non-controlling interest - - Profit for the period Earnings per share 120, ,122 Basic and diluted earnings/(loss) per share (kobo)
6 CONDENSED INTERIM STATEMENT OF OTHER COMPREHENSIVE INCOME For the nine months period ended 30th September Profit/(Loss) for the period 120, ,122 Other comprehensive income, net of tax - - Total comprehensive income for the period 120, ,122 Total comprehensive income for the year attributable to: Owners of the Company 120, ,122 Non-controlling interests - - Total comprehensive income for the period 120, ,122 5
7 CONDENSED CONSOLIDATED INTERIM STATEMENT OF FINANCIAL POSITION As at 30th September, ASSETS Property, plant and equipment 7,166,165 6,981,724 Intangible assets and goodwill 0 0 Deferred tax assets 945, ,284 Non-current assets 8,118,053 7,927,008 Inventories 589, ,767 Trade and other receivables 1,302,949 1,248,197 Prepayments 0 9,608 Cash and cash equivalents 77, ,281 Current assets 1,969,610 2,161,853 Total assets 10,087,662 10,088,861 EQUITY Share capital 3,914,748 3,914,748 Share premium 9,093,779 9,093,779 Other Reserves 3,701,612 3,701,612 Accumulated losses (8,454,592) (8,574,679) Equity attributable to owners of the company 8,255,547 8,135,460 Non-controlling interest Total Equity 8,255,547 8,135,460 LIABILITIES Employee benefits 310, ,828 Non-current liabilities 310, ,828 Current tax liabilities 32,318 10,003 Deposit for shares - - Trade and other payables 1,489,617 1,617,570 Current liabilities 1,521,935 1,627,573 Total liabilities 1,832,115 1,953,401 Total equity and liabilities 10,087,662 10,088,861 Approved by the Board of Directors on October 25th, 2018 and signed on its behalf by: Mr. Patrick Ejidoh (Managing Director) Additionally certified by Mr. Adesina Liasu (Finance Manager) FRC/2015/ICAN/ The notes on pages 9 to 11 are an integral part of these financial statements. 6
8 Condensed interim statement of changes in equity For the nine months period ended 30th September, 2018 Share Share Notes capital premium Accumulated Other loss reserves Total Balance at 1 st January ,914,748 9,093,779 (8,574,679) 3,701,612 8,135,460 Profit/(Loss) for the period - Other comprehensive income for the period - 120, ,087 Total comprehensive income for the period , ,087 Transaction with owners, recorded directly in equity Total contributions and distributions Balance as at 30th September, ,914,748 9,093,779 (8,454,592) 3,701,612 8,255,547 Condensed interim statement of changes in equity For the nine months period ended 30th September, 2017 Balance at 1 st January 2017 Share Share Accumulate d Other Notes capital premium loss reserves Total 3,914,748 9,093,779 (9,039,279) 3,701,612 7,670,860 Profit/(Loss) for the period , ,122 Other comprehensive income for the period - Total comprehensive income for the period , ,122 Transaction with owners, recorded directly in equity Contributions and distributions Right issue of ordinary shares Total contributions and distributions - - Balance as at 30th September, ,914,748 9,093,779 (8,887,157) 3,701,612 7,822,982 The notes on pages 9 to 11 are an integral part of these financial statements. 7
9 CONDENSED INTERIM STATEMENT OF CASH FLOWS For the nine month period ended 30th September, 2017 Notes Cash flows from operating activities Profit/(Loss) for the period 120, ,122 Adjustments for: Depreciation 561, ,615 Amortization of intangible assets Finance income (14,193) (46,086) Gain or loss on disposal of property, plant and equipment Income tax expense 51,600 64, , ,451 Changes in: Inventories 3,687 (134,875) Trade and other receivables (54,752) (301,619) Prepayments 9,608 73,429 Trade and other payables 8,671 (206,622) Employee Benefits (15,648) 21,699 Deposit for Shares - - Cash generated from operating activities 670, ,464 Income tax paid (29,285) (16,561) VAT paid* (95,970) (72,260) Net cash from operating activities 545,010 45,643 Cash flows from investing activities Finance income 14,193 46,086 Acquisition of property, plant and equipment (792,903) (777,487) Proceeds from sale of property, plant and equipment Net cash used in investing activities (778,710) (731,401) Cash flows from financing activities Proceeds from issue of share capital - - Net cash used in financing activities - - Net (decrease)/increase in cash and cash equivalents (233,700) (685,758) Cash and cash equivalents at 1 st January 311,281 1,119,199 Cash and cash equivalents at 30 th September 77, ,441 Represented by: Cash balance 77, ,441 Bank Overdraft , ,441 The notes on pages 9 to 11 are an integral part of these financial statements. * Value Added Tax (VAT) paid shown separately above has been adjusted for in deriving the change in trade and other payables. 8
10 Notes to the condensed interim financial statements 1. REPORTING ENTITY Champion Breweries Plc (the Company), which is a company domiciled in Nigeria, was incorporated on31st July 1974 and converted to a public limited company in The address of the Company s registered office is Industrial layout, Aka Uffot, Uyo, Akwa Ibom State, Nigeria, from where brewing activities are carried out. The principal activity of the company is to carry on business of brewing and marketing of alcoholic and nonalcoholic beverages in Nigeria as well as provide contract brewing and packaging services. The financial statements of Champion Breweries Plc as at and for the year ended 31 st December 2017 are available from the Company s registered website 2. BASIS OF PREPARATION a. Statement of compliance These condensed interim financial statements have been prepared in accordance with International Financial Reporting Standard (IFRS) IAS 34 Interim Financial Reporting. They do not include all of the information required for full annual financial statements, and should be read in conjunction with the financial statements of Champion Breweries Plc as at and for the year ended 31 st December These condensed interim financial statements were approved by a written resolution of the Board of Directors of the Company on October 27th, 2018 b. Functional and presentation currency These condensed interim financial statement are presented in Naira, which is the Company s functional currency. All financial information presented in Naira has been rounded to the nearest thousand unless stated. c. Use of estimates and judgements The preparation of financial statements in conformity with IFRS requires management to make judgements, estimate and assumptions that affects the application of accounting policies and the reported amounts of assets and liabilities, income and expenses. Actual results may differ from these estimates. In preparing these condensed interim financial statements, the significant judgements made by management in applying the Company s accounting policies and the key sources of estimation uncertainty were the same as those that applied to the financial statements as at and for the year ended 31 st December SIGNIFICANT ACCOUNTING POLICIES a. General The accounting policies applied in these condensed interim financial statements are the same as those applied in the Company s financial statements as at and for the year ended 31 st December b. Income tax Income tax expenses are recognised based on management s best estimated of the weighted average expected full year income tax rate. 4. SEASONALITY 9
11 The performance of the Company is subject to seasonal fluctuations as a result of weather conditions and festivities. The Company s full year results and volumes are depended on the performance in the peak-selling season, typically resulting in higher revenue and profitability in the last quarter of the year. The impact from this seasonality is also noticeable in several working capital related items such as inventory, trade receivables and payables. 5. ANALYSIS OF EXPENSES BY NATURE For the nine-months period ended 30 th September: Raw materials & consumables 547, ,832 Advertising & sales expenses 363, ,152 Depreciation 561, ,615 Employee Benefits 655, ,740 Repairs & maintenance 274, ,657 Royalty & Technical fee 64,694 78,248 Energy & water 525, ,674 Others 187, ,429 Total cost of sales, selling and distribution and administrative expenses 3,180,739 3,184, INTEREST INCOME a. Finance income Interest income for the nine months period ended 30 th September 2018 amounted to N14.19 million (nine months period ended 30 th September 2017: N46.09 million) 7. INCOME TAX EXPENSES The Company s effective tax rate in respect of continuing operations for the nine-months period ended 30 th September 2018 was 30 per cent (for the nine-months period ended 30 th September 2017: 30 per cent). 8. PROPERTY PLANT AND EQUIPMENT Acquisitions During the nine-months period ended 30 th September 2018 the Company acquired, property, plant and equipment with a cost of N792.91million (nine-months period ended 30 th September 2017: N million). 10
12 Capital commitments As at 30 th September 2018, the Company s capital expenditure commitments for property, plant and equipment amounted to N million (30 th September 2017: N million) 9. FINANCIAL RISK MANAGEMENT AND FINANCIAL INSTRUMENTS Financial risk management The aspect of the Company s financial risk management objectives and policies are consistent with those disclosed in the financial statements as at end for the year ended 31 st December CONTINGENCIES No material updates in comparison with 2017 year-end reporting were identified that need to be reported. 11. RELATED PARTY TRANSACTIONS The Company has related party relationships with its parent company, Heineken N.V. and Heineken group entities. These transactions are conducted on terms comparable to transactions with third parties. The related party transactions in the first nine-months period ended 30 th September 2018 do in substance not deviate from the transactions as reflected in the financial statements as at and for the year 31 st December SUBSEQUENT EVENTS There are no significant subsequent events, which could have had a material effect on the state of affairs of the Company as at 30 th September 2018 that have not been adequately provided for or disclosed in these condensed interim financial statements. 11
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