UNI - Universal Industries Corporation Limited - Audited results for the year8 Mar 2010
UNI
UNI                                                                             
UNI - Universal Industries Corporation Limited - Audited results for the year   
ended 31 December 2009                                                          
UNIVERSAL INDUSTRIES CORPORATION LIMITED                                        
(Incorporated in the Republic of South Africa)                                  
(Registration number 1996/004343/06)                                            
(JSE code: UNI: ZAE000110664)                                                   
AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2009                             
- Revenue declined by 9% and headline earnings per share by 27%;                
- Tangible net asset value per share increased by 33%;                          
- Strong balance sheet with R24 million cash on hand net of interest bearing    
liabilities; and                                                                
- Export revenue grew by 16% to R126 million.                                   
Consolidated Statement of Comprehensive Income                                  
Year ended 31 December                                                          
                                                    Audited     Audited         
R`000                                                2009        2008           
Revenue                                              587 072     648 188        
Cost of goods sold                                   (421 309)   (462 165)      
Gross profit                                         165 763     186 023        
Other income                                         323         3 798          
Operating expenses                                   (93 148)    (89 486)       
Profit from operations                               72 938      100 335        
Interest received                                    16 863      7 982          
Interest paid                                        (16 693)    (6 081)        
Profit before taxation                               73 108      102 236        
Taxation                                             (22 034)    (28 600)       
Profit attributable to the equity holders of the     51 074      73 636         
parent                                                                          
Other comprehensive income                           -           -              
Total comprehensive income attributable to the       51 074      73 636         
equity holders of the parent                                                    
Number of shares in issue (`000)                     448 419     448 912        
Weighted average number of shares in issue (`000)    448 863     472 369        
Basic and headline earnings per share (cents)        11,4        15,6           
Distribution per share (cents)                       3,0         3,0            

Consolidated Statement of Financial Position                                    
As at 31 December                                                               
                                                    Audited     Audited         
R`000                                                2009        2008           
Assets                                                                          
Non-current assets                                   211 946     210 676        
Property, plant and equipment                        18 563      15 041         
Intangible assets                                    192 064     194 305        
Deferred taxation assets                             1 319       1 330          
Current assets                                       331 046     386 061        
Inventories                                          87 047      91 365         
Trade and other receivables                          133 622     153 427        
Taxation receivable                                  28          5 693          
Cash and cash equivalents                            110 349     135 576        
Total assets                                         542 992     596 737        
Equity and liabilities                                                          
Capital and reserves                                 353 388     316 079        
Share capital and premium                            153 439     167 204        
Accumulated profits                                  199 949     148 875        
Non-current liabilities                              68 803      87 342         
Interest bearing liabilities                         65 316      82 843         
Deferred taxation liabilities                        1 008       2 424          
Operating lease liabilities                          2 479       2 075          
Current liabilities                                  120 801     193 316        
Trade and other payables                             96 257      88 472         
Current portion of:                                                             
-  interest bearing liabilities                      20 714      14 956         
-  other financial liabilities                       350         79 887         
Taxation payable                                     3 480       10 001         
Total equity and liabilities                         542 992     596 737        
Number of shares in issue (`000)                     448 419     448 912        
Net asset value per share (cents)                    78,8        70,4           
Tangible net asset value per share (cents)           36,0        27,1           
                                                                                
Consolidated Statement of Cash Flows                                            
Year ended 31 December                                                          
                                                    Audited     Audited         
R`000                                                2009        2008           
Cash flows from operating activities                 93 234      33 793         
Cash generated by operations                         111 785     65 245         
Interest received                                    16 863      7 982          
Interest paid                                        (11 119)    (1 100)        
Taxation paid                                        (24 295)    (38 334)       
Cash flows from investing activities                 (7 816)     (5 369)        
Additions to property, plant and equipment           (8 010)     (5 433)        
Proceeds on disposal of property, plant and          194         64             
equipment                                                                       
Cash flows from financing activities                 (110 645)   57 680         
Net interest bearing liabilities (repaid)/raised     (11 769)    95 257         
Net payment of other financial liabilities           (85 111)    (14 947)       
Capital distribution paid to shareholders            (13 467)    -              
Share buyback and expenses                           (298)       (22 630)       
(Decrease)/increase in cash and cash equivalents     (25 227)    86 104         
Cash and cash equivalents at beginning of year       135 576     49 472         
Cash and cash equivalents at end of year             110 349     135 576        

Consolidated Statement of Changes in Equity                                     
                               Share     Share      Accumulated                 
                               capital   premium    profits      Total          
Audited                         R`000     R`000      R`000        R`000         
Balances at 31 December 2007    5         189 829    75 239       265 073       
Share buyback and expenses      (1)       (22 629)   -            (22 630)      
Total comprehensive income for  -         -          73 636       73 636        
the year                                                                        
Balances at 31 December 2008    4         167 200    148 875      316 079       
Capital distribution to         -         (13 467)   -            (13 467)      
shareholders                                                                    
Share buyback and expenses      -         (298)      -            (298)         
Total comprehensive income for  -         -          51 074       51 074        
the year                                                                        
Balances at 31 December 2009    4         153 435    199 949      353 388       

Segment Reporting                                                               
Year ended 31 December                                                          
                                                    Audited      Audited        
R`000                                                2009         2008          
Revenue                                                                         
-  Refrigeration                                     291 870      310 064       
-  Baking Systems                                    295 202      338 124       
587 072      648 188        
Segment profit from operations                                                  
-  Refrigeration                                     38 778       47 414        
-  Baking Systems                                    41 164       56 145        
-  Unallocated corporate expenses                    (7 004)      (3 224)       
Profit from operations                               72 938       100 335       
Net interest received                                170          1 901         
Profit before taxation                               73 108       102 236       
Capital commitments                                                             
-  Refrigeration                                     -            -             
-  Baking Systems                                    5 358        -             
                                                    5 358        -              

COMMENTARY                                                                      
TRADING ENVIRONMENT                                                             
The group operates as a major supplier of refrigeration and baking equipment to 
the perishable foods industry encompassing the retail, wholesale and            
manufacturing segments. Trading is primarily with the food retailers in SA and  
to a lesser extent, Africa.                                                     
Improved trading during the second half of the year yielded a satisfactory      
overall result for the year, despite the severe impact of the global economic   
downturn on the group`s businesses, in particular during the first half of 2009.
This is demonstrated by headline earnings per share declining by 75% (2009: 1,3 
cents vs 2008: 5,1 cents) at half year and by only 4% in the second six months  
(2009: 10,1 cents vs 2008: 10,5 cents).                                         
A pleasing feature of the current year`s performance has been the continued     
growth in export revenue which totalled R126 million (and comprises 21% of total
revenue). This is particularly encouraging considering the international        
economic slowdown and it validates the group`s continued emphasis on developing 
other markets for our products.                                                 
Food retailers are still reporting satisfactory earnings which, coupled with    
strong balance sheets, bodes well for continued investment in new outlets and   
the upgrading of existing stores. However, the slowdown in retail property      
development has impacted on the availability of new sites and new store roll-   
outs will probably be limited until activity in the retail property market      
improves.                                                                       
The group has a significant installed base of products that has a useful life   
estimated at between six and eight years. The ongoing replacement of product    
already makes up a significant portion of the group`s revenue.                  
FINANCIAL RESULTS                                                               
Group revenue declined by 9% to R587 million (2008: R648 million) resulting in  
profit after tax declining by 31% to R51 million (2008: R74 million). The       
group`s operating margin declined in line with lower manufacturing volumes.     
The group`s balance sheet remains strong with cash, net of interest bearing     
liabilities, of R24 million at year end.                                        
As a result of the difficult trading conditions experienced, the group`s focus  
in 2009 was on protecting margins, controlling expenses and maximising cash     
generation. By adopting this strategy:                                          
- gross profit margins declined only slightly notwithstanding that our          
operations are manufacturing entities with substantial fixed overheads where    
declining volumes have a dramatic effect on cost recoveries and resultant       
margins;                                                                        
- sales and administration operating expenses grew only 4% year-on-year; and    
through the aggressive management of our working capital, cash generated from   
operations increased to R112 million (2008: R65 million).                       
REVIEW OF OPERATIONS                                                            
Refrigeration business                                                          
The business unit experienced a decline in volumes (revenue decreased by 6%) and
performed below budget with operating margins under pressure. Operating income  
declined by 17% to R39 million (2008: R47 million).                             
The business invested some R6 million in new plant and equipment and            
manufacturing ability and efficiency will be further enhanced through the       
continued upgrading of selected items of plant and equipment in the future.     
The international trend towards more environmentally friendly technologies and  
the emphasis on improved energy efficiency of refrigeration products is         
increasingly evident in SA. The refrigeration division has access to            
international technology and continues to work closely with its customer base in
this regard. Over the past year a number of new installations, utilising some of
these technologies, were successfully installed with considerable energy savings
being achieved.                                                                 
Historically exports have predominantly been through the supply to local        
customers who have embarked on international operations. The African export     
market was identified as a growth area and continued investment in resources is 
starting to yield results with export revenue increasing to R42 million (2008:  
R14 million).                                                                   
Baking business                                                                 
The baking systems business had a challenging year with revenue decreasing by   
13% to R295 million (2008: R338 million). Operating income declined by 27% to   
R41 million (2008: R56 million). Whilst the decline in revenue is disappointing,
management remains confident that this was due to prevailing economic conditions
and not the loss of market share.                                               
Export revenue have always been a significant component of the business,        
historically fluctuating between 25% and 35% of total revenue. For the year     
under review export revenue amounted to 29%. Having invested in additional      
resources to service the export market the business expects exports to improve  
in 2010.                                                                        
Marsden, the bakeware division supplying baking tins and pans, had a reasonable 
year and is investing in a semi-automated plant that will increase production   
capacity and efficiency to better service its customers.                        
By June 2010 Macadams will relocate to a new purpose built 17 000m2 factory that
will offer improved production flow and warehousing. The Marsden facility will  
relocate to the same facility which should result in operational synergies and  
cost savings.                                                                   
PROSPECTS                                                                       
The group`s trading recovered significantly towards the end of 2009 and business
sentiment seems to have improved but the short-term prospects of the global     
economy remains difficult to assess. It would seem that the general consensus is
for a gradual recovery and therefore it may be some time before property        
development and capital projects recover to the levels experienced in prior     
years. Under the current circumstances management finds it difficult to predict 
trading levels over the short term but remains confident that the group is well 
positioned for growth when the economy fully recovers.                          
One of the reasons for listing was to expand the group through acquisitions. The
group`s cash on hand and borrowing capacity leaves it well positioned to        
regularly evaluate and to capitalise on suitable acquisition opportunities.     
CAPITAL COMMITMENTS                                                             
The group has committed capital of R5 million to the acquisition of new plant   
and equipment and the relocation of the Macadams and Marsden factories. The     
commitments will be funded from bank facilities and internal cash resources.    
CHANGES TO CAPITAL STRUCTURE                                                    
In November 2009 Universal acquired 492 963 of its own shares at an average     
price of 60 cents per share. These shares were cancelled resulting in the total 
number of shares in issue decreasing to 448 418 999. Authority to continue with 
share repurchases will be renewed at the annual general meeting and the board   
will continue to evaluate this strategy.                                        
DISTRIBUTION TO SHAREHOLDERS BY WAY OF A CAPITAL REDUCTION                      
The group has a dividend policy of annually distributing 25% of profits         
attributable to equity holders. Approval was granted at the last annual general 
meeting for distributions by way of a capital reduction and accordingly, the    
board has declared a cash distribution from share premium, in lieu of an        
ordinary dividend, of 3 cents per share.                                        
                                                                                
The relevant dates are as follows:                                              
Last day to trade cum the distribution          Friday, 9 April 2010            
Shares will commence trading ex the             Monday, 12 April 2010           
distribution on                                                                 
Record date                                     Friday, 16 April 2010           
Distribution paid on                            Monday, 19 April 2010           

Shares may not be dematerialised or rematerialised between Monday, 12 April 2010
and Friday, 16 April 2010.                                                      
BASIS OF PREPARATION                                                            
These annual financial results have been prepared in accordance with            
International Financial Reporting Standards ("IFRS"), the requirements of IAS34,
the Listings Requirement of the JSE Limited and the Companies Act of South      
Africa. The accounting policies used are consistent with those applied in the   
previous financial year, except for the first time application of IAS1 (Revised)
and IFRS8. These standards deal with disclosure and have not impacted on the    
results of the group.                                                           
AUDIT REPORT                                                                    
These summarised financial results have been audited by Universal`s auditors,   
PKF (Jhb) Inc, whose unqualified audit report is available for inspection at    
Universal`s registered office.                                                  
ANNUAL REPORT                                                                   
Shareholders are advised that the annual report containing the financial        
statements will be posted on or before 31 March 2010.                           
IN APPRECIATION                                                                 
Our business performed satisfactorily through the recessionary economic         
conditions of 2009 largely due to the quality and dedication of our senior      
management teams and staff. The Board extends its thanks to them for their      
considerable efforts in producing an acceptable result in challenging times.    
In closing we would also like to thank the non-executive directors for their    
continued support and valuable contribution.                                    
By order of the Board                                                           
G Khan                            D Paynter                                     
Chairman                          Chief Executive Officer                       
8 March 2010                                                                    
CORPORATE INFORMATION                                                           
Executive directors: D Paynter (CEO), I Morgan (CFO), J Martin, R Wilkes        
Non-executive directors: G Khan (Chairman), C Brayshaw, W Brett, I Essa         
(alternate to G Khan), A Levy                                                   
Registration number: 1996/004343/06                                             
Registered address: 16 Precision Street, Kya Sand, Randburg                     
Postal address: PO Box 3667, Randburg, 2125                                     
Telephone: 011 462 2130                                                         
Facsimile: 011 704 3257                                                         
Company secretary: Probity Business Services (Pty) Limited                      
Transfer secretaries: Link Market Services South Africa (Pty) Limited           
Auditors: PKF (Jhb) Inc                                                         
Sponsor: Java Capital (Pty) Limited                                             
Date: 08/03/2010 17:10:03 Produced by the JSE SENS Department.                  
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