DGC - DigiCore Holdings Limited - DigiCore Holdings Limited Interim Results9 Mar 2010
DGC
DGC                                                                             
DGC - DigiCore Holdings Limited - DigiCore Holdings Limited Interim Results     
for the six months ended 31 December 2009                                       
DigiCore Holdings Limited                                                       
Incorporated in the Republic of South Africa                                    
Registration number 1998/012601/06                                              
JSE code: DGC   ISIN: ZAE000016945                                              
("DigiCore" or "the company" or "the group")                                    
DigiCore Holdings Limited Interim Results for the six months ended 31 December  
2009                                                                            
R249 million TURNOVER                                                           
R23 million PROFIT AFTER TAX                                                    
3 cents DIVIDEND PER SHARE                                                      
COMMENTARY                                                                      
Introduction                                                                    
Over the years, DigiCore has grown from just commercial vehicle fleet           
management to include a successful stolen vehicle recovery (SVR) business and   
has recently added personal tracking to its portfolio of products. This         
personal tracking launch will coincide with the FIFA World Cup in June 2010     
for the convenience and safety of visitors to South Africa.                     
The economic recession that continued throughout 2009 severely affected the     
results for the first six months of our current financial year (to 31 December  
2009), with lower sales volumes overall compounded by a change in the sales     
mix as higher-yielding fleet management unit sales contracted.                  
We partially mitigated this adverse impact by reducing group operating          
expenditure by 14% compared to the preceding six months  (January - June 2009)  
while continuing to invest in possible new growth areas.                        
Internationally, although we recorded losses from our new office in France and  
our SME (Small and Medium enterprises) sales team in the UK, which was still    
being established in the review period, we remain confident that we will reap   
the benefits of these initiatives in the near future as sales in these areas    
continue to grow.                                                               
In South Africa we have opened additional C-track fitment centres, for our      
stolen vehicle recovery products, in Durban and Cape Town. This will give us    
greater visibility and improved customer access to our products in these        
areas.                                                                          
Financial results                                                               
Group revenue decreased from R288 million for the six months ended 31 December  
2008 to R249 million for the review period. Gross margins have been under       
pressure mainly due to growth in lower-margin SVR units and a severe decline    
in the traditionally higher-margin fleet management products. Pricing           
pressures, particularly the export market, have also affected gross margins,    
as to be expected during economic downturns.                                    
Net profit after tax reduced by 59% from R56.7 million (2008) to R22.8 million  
for the interim period. As our overheads are relatively fixed, a reduction in   
turnover has a severe effect; equally, when turnover rises, net profit after    
tax will again grow exponentially.                                              
A highlight of the period was the SVR business (CTSA) unit where revenues       
increased by 45.6%, with an increase of 16% in the installed base.              
The continued strength of the rand has led to an unrealised forex loss of some  
R2.1 million during the period. Compared to an unrealised forex profit for the  
comparable period in 2008, this represents an adverse movement of R7 million.   
The profit after tax for the period under review has improved by 17% on the     
six-month period January to June 2009.                                          
Operations                                                                      
Despite the recession, DigiCore increased unit sales by 1.5% on the             
comparative period and 23% on the period January and June 2009. Our export      
sales have decreased to only 40% of total units produced, from the usual level  
of over 50%.                                                                    
Our UK, European and Pakistan businesses, which traditionally comprise the      
bulk of our export sales, continued to take the brunt of the economic downturn  
and are still struggling to gain momentum.                                      
In South Africa, our SVR business has achieved constant growth over the past    
two years and we are confident this growth will continue. We have already       
shown that we can successfully compete in this very cost-sensitive market and   
by offering our superior products at competitive pricing, we are continually    
building new relationships and sales channels. Our SVR, cellular and bureau     
businesses have increased turnover by 45.6% on the comparative period in 2008   
and now constitute approximately half of our South African turnover.            
Our fleet management business suffered during the period, in line with the      
reduction in commercial vehicle sales, and has been particularly affected by    
the reduction in government spending. We trust that our new "Go Green" range    
of reporting on CO2 emissions will support growth in the coming months.         
Our R&D team have used this slower period to consolidate and performed well in  
a very demanding market, characterised by continual calls for customised        
software. DigiCore is confident about the new C-track Solo CX95 onboard unit    
developed for a German vehicle manufacturer. The unit has already passed the    
manufacturer`s stringent electrical tests and environmental tests are under     
way.                                                                            
We are reviewing our international operations to ensure that each country       
provides a suitable return on investment and product support. This may lead to  
consolidation in certain areas but, at the same time, we are looking for        
opportunities to expand into the North and South Americas. Distributors have    
already been identified and local product-approval processes have been          
initiated. We expect to start product shipments by mid-2010 to at least one     
new distributor.                                                                
Outlook                                                                         
All indications are that the group has weathered the worst, with the lowest     
sales recorded during April to August 2009. Enquiries and sales have since      
steadily increased and at the time of writing this release (March 2010) we are  
confident of a gradual recovery in our markets.                                 
Contrary to some of our competitors, particularly in Europe, we have not        
retrenched skilled labour and are well placed to capitalise on the upturn in    
the world economy. We are equally well placed for a number of local and         
international tenders and confident that we have also seen the start of         
increased spending by larger corporates and utilities.                          
DigiCore`s management team is cautiously optimistic that our key markets will   
return to reasonably improved profitability in the second half of our           
financial year.                                                                 
For and on behalf of the board                                                  
NA Gasa                               NH Vlok                                   
Chairman                              Chief Executive Officer                   
9 March 2010                                                                    
Abridged consolidated statements of financial position at 31 December 2009      
31 Dec 09    31 Dec 08   30 Jun 09       
                                           R`000        R`000       R`000       
                                     (Unaudited)  (Unaudited)   (Audited)       
Assets                                                                          
Non-current assets                        288 197      268 662     281 811      
Property, plant and equipment             105 595       86 948     103 789      
Goodwill (note 2)                         160 639      159 611     168 552      
Intangible assets (note 3)                  8 587            -           -      
Investments in associates                   6 253       10 891       2 328      
Deferred tax                                7 123       11 212       7 142      
Current assets                            306 756      331 750     345 084      
Inventories                                89 230      102 077     104 011      
Trade and other receivables               154 902      190 845     171 368      
Current taxation receivable                12 178            -      12 299      
Cash and cash equivalents                  50 446       38 828      57 406      
Total assets                              594 953      600 412     626 895      
Equity and liabilities                                                          
Equity attributable to equity             487 518      480 808     480 790      
holders of parent                                                               
Share capital and premium (note 4)         82 983       62 920      63 863      
Equity reserve (note 4)                         -       19 119      19 120      
Equity reserve - share-based                  204        5 200         204      
payments                                                                        
Foreign currency translation                1 667       16 352       8 794      
reserve                                                                         
Retained income                           402 664      377 217     388 809      
Minority interest                          11 486       12 098      11 086      
Non-current liabilities                    39 248       47 573      44 289      
Interest-bearing financial                 38 736       47 573      43 777      
liabilities (note 5)                                                            
Deferred tax                                  512            -         512      
Current liabilities                        56 701       59 933      90 730      
Current portion of interest-bearing         7 310        9 408      14 691      
financial liabilities (note 5)                                                  
Bank overdraft                              6 000            -       9 500      
Provisions                                  6 013        9 049      11 801      
Current taxation payable                   12 455        8 180      13 693      
Trade and other payables                   24 923       33 296      41 045      
Total equity and liabilities              594 953      600 412     626 895      
Net asset value per share (cents)           224.0        223.4       223.3      
Net tangible asset value per share          146.2        149.2       145.0      
(cents)                                                                         
Abridged consolidated statements of comprehensive income for the six months     
ended 31 December 2009                                                          
Six months           Six months  Six months        Year      
                        ended                ended       ended       ended      
                    31 Dec 09  Growth    31 Dec 08   30 Jun 09   30 Jun 09      
                        R`000       %        R`000       R`000       R`000      
(Unaudited)          (Unaudited) (Unaudited)   (Audited)      
Revenue                249 195    (13)      287 873     288 361     576 234     
Cost of sales and    (214 272)            (209 028)   (254 085)   (463 113)     
operating                                                                       
expenses                                                                        
Net operating           34 923    (56)       78 845      34 276     113 121     
profit for the                                                                  
period                                                                          
Investment income          675                2 037         161       2 198     
Finance costs          (2 135)                (971)     (2 711)     (3 682)     
Share of                 (667)                    -       (497)       (497)     
profit/(loss)                                                                   
from associate                                                                  
Profit before           32 796    (59)       79 911      31 229     111 140     
taxation                                                                        
Income tax             (9 988)    (57)     (23 198)    (11 748)    (34 946)     
expense (note 6)                                                                
Net profit after        22 808    (60)       56 713      19 481      76 194     
tax                                                                             
Attributable to:                                                                
Minority                   400                2 466     (1 013)       1 453     
shareholders                                                                    
Equity holders of       22 408    (59)       54 247      20 494      74 741     
the parent                                                                      
Other                                                                           
comprehensive                                                                   
income                                                                          
Currency               (7 127)                  750     (7 558)     (6 808)     
translation                                                                     
differences                                                                     
Total                   15 681    (73)       57 463      11 923      69 386     
comprehensive                                                                   
income                                                                          
Attributable to:                                                                
Minority                   400                2 466     (1 013)       1 453     
shareholders                                                                    
Equity holders of       15 281    (72)       54 997      12 936      67 933     
the parent                                                                      
Number of              217 669              215 264                 215 264     
ordinary shares                                                                 
in issue (`000)                                                                 
Weighted number        209 650              206 180                 207 057     
of ordinary                                                                     
shares in issue                                                                 
(`000)                                                                          
Fully diluted          209 650              217 669                 209 462     
number of                                                                       
ordinary shares                                                                 
in issue (`000)                                                                 
Basic earnings            10.7    (59)         26.3         9.8        36.1     
per share (cents)                                                               
(note 7)                                                                        
Headline earnings         10.7    (59)         26.0         9.9        35.9     
per share (cents)                                                               
(note 7)                                                                        
Fully diluted             10.7    (57)         24.9        10.8        35.7     
basic earnings                                                                  
per share (cents)                                                               
(note 7)                                                                        
Fully diluted             10.7    (57)         24.7        10.8        35.5     
headline earnings                                                               
per share (cents)                                                               
(note 7)                                                                        
Interim dividend           3.0                  6.0                     6.0     
per share (cents)                                                               
Final dividend                                              4.0         4.0     
per share (cents)                                                               
Reconciliation                                                                  
between basic to                                                                
headline                                                                        
earnings:                                                                       
Attributable            22 408               54 247      20 494      74 741     
earnings                                                                        
Loss/(profit) on            43                (560)          85       (475)     
disposal of fixed                                                               
asset                                                                           
Headline earnings       22 451               53 687      20 579      74 266     
Abridged consolidated statements of cash flows for the six months ended 31      
December 2009                                                                   
                                     Six months    Six months        Year       
ended         ended       ended       
                                      31 Dec 09     31 Dec 08   30 Jun 09       
                                          R`000         R`000       R`000       
                                    (Unaudited)   (Unaudited)   (Audited)       
Cash flows from operating                 21 951      (36 315)       (794)      
activities                                                                      
Cash generated from operating             43 237        19 991      85 033      
activities                                                                      
Net investment income/(expense)          (1 460)         1 066     (1 484)      
Taxation paid                           (11 273)      (28 896)    (42 849)      
Dividend paid                            (8 553)      (28 476)    (41 494)      
Cash flows from investing               (12 990)      (56 350)    (79 829)      
activities                                                                      
Cash flows from financing               (12 421)        23 087      20 123      
activities                                                                      
Decrease in cash and cash                (3 460)      (69 578)    (60 500)      
equivalents for the period                                                      
Cash and cash equivalents at the          47 906       108 406     108 406      
beginning of the period                                                         
Cash and cash equivalents at the          44 446        38 828      47 906      
end of the period                                                               
Abridged consolidated statements of changes in equity for the six months ended  
31 December 2009                                                                
                                     Six months    Six months        Year       
ended         ended       ended       
                                      31 Dec 09     31 Dec 08   30 Jun 09       
                                          R`000         R`000       R`000       
                                    (Unaudited)   (Unaudited)   (Audited)       
Share capital and premium                                                       
Share capital and premium at the          63 863        44 635      44 635      
beginning of the period                                                         
Movement in treasury shares                    -         (251)       (772)      
Arising on shares issued for the               -             -         879      
share trust                                                                     
Arising on shares issued for the          19 120        18 536      19 121      
purchase of Digicore Limited                                                    
Share capital and premium at the          82 983        62 920      63 863      
end of the period                                                               
Distributable reserves                                                          
Foreign currency translation                                                    
reserve                                                                         
Balance at beginning of the                8 794        15 602      15 602      
period                                                                          
Arising during current period            (7 127)           750     (6 808)      
Balance at end of the period               1 667        16 352       8 794      
Equity-settled share-based                                                      
payment reserve                                                                 
Balance at beginning of the                  204         5 200       5 200      
period                                                                          
Employee share option scheme                   -             -       (880)      
Share options cancelled                        -             -     (4 116)      
Balance at end of the period                 204         5 200         204      
Equity instrument to be issued                                                  
Balance at beginning of the               19 120        38 241      38 241      
period                                                                          
Shares to be issued in respect of       (19 120)      (19 122)    (19 121)      
Digicore Limited transaction                                                    
Balance at end of the period                   -        19 119      19 120      
                                          1 871        40 671      28 118       
Retained income                                                                 
Retained income at the beginning         388 809       351 446     351 446      
of the period                                                                   
Movement in attributable earnings         22 408        54 247      74 741      
during the period                                                               
Share options cancelled                        -             -       4 116      
Dividends paid during the period         (8 553)      (28 476)    (41 494)      
Retained income at the end of the        402 664       377 217     388 809      
period                                                                          
Minority interest                                                               
Balance at the beginning of the           11 086         9 632       9 632      
period                                                                          
Movement through business                      -             -           1      
combinations                                                                    
Share of recognised income and               400         2 466       1 453      
expenses                                                                        
Minority interest at the end of           11 486        12 098      11 086      
the period                                                                      
Segment report                                                                  
for the six months ended 31 December 2009                                       
                                     Six months    Six months        Year       
ended         ended       ended       
                                      31 Dec 09     31 Dec 08   30 Jun 09       
                                          R`000         R`000       R`000       
                                    (Unaudited)   (Unaudited)   (Audited)       
Revenue                                                                         
SA distribution                          194 487       190 207     369 674      
Foreign distribution                      58 282        79 293     171 315      
Product development and                   72 226        99 960     174 851      
manufacturing                                                                   
Group services                             9 863         4 390      25 264      
                                        334 858       373 850     741 104       
Inter-group revenue elimination         (85 663)      (85 977)   (164 870)      
249 195       287 873     576 234       
Operating profit/(loss)                                                         
SA distribution                           34 032        30 214      55 572      
Foreign distribution                     (3 240)        16 466      30 539      
Product development and                    (215)        35 023      19 466      
manufacturing                                                                   
Group services                             4 346       (2 858)       7 544      
Segment result                            34 923        78 845     113 121      
Net finance (cost)/income                (1 460)         1 066     (1 484)      
Share of profit/(loss) from                (667)             -       (497)      
associate                                                                       
Profit before taxation                    32 796        79 911     111 140      
Notes to the abridged financial statements                                      
1. Basis of preparation and accounting policies                                 
The abridged consolidated interim financial statements set out in this report   
have been prepared in accordance and comply with International Financial        
Reporting Standards and are presented in terms of disclosure requirements set   
out in IAS 34: Interim Financial Reporting and the Companies Act, 1973 (as      
amended) and the JSE Limited ("JSE") Listings Requirements.                     
The interim financial statements are based on appropriate accounting policies,  
consistently applied with those used in the audited annual financial            
statements for the year ended 30 June 2009, which are supported by reasonable   
and prudent judgements and estimates, with the following exceptions:            
-    IAS 1 (Revised): Presentation of Financial Statements, effective for       
accounting periods commencing on or after 1 January 2009. This statement    
    required certain changes in disclosure as well as the introduction of the   
    "Statement of comprehensive income". These changes had no impact on the     
    financial position or results of the group; and                             
-    IFRS 8: Operating segments, effective for accounting periods commencing    
    on or after 1 January 2009. This standard requires the disclosure of        
    information based on the "management approach" to the reporting of the      
    financial performance of operating segments. This change had no impact on   
the financial position or results of the group and is merely a disclosure   
    issue.                                                                      
These interim financial statements have not been audited or reviewed by the     
company`s auditors.                                                             
2. Goodwill                                                                     
Goodwill during the period decreased by R7.9 million as a result of the         
valuation of foreign goodwill at 31 December 2009 at the spot rate.             
3. Intangible assets                                                            
During the period R8.6 million worth of development costs were capitalised to   
the balance sheet for the development of the new C-track v6 software as well    
as the Tap-i-FareRegistered in taxi device hardware for the taxi fare-          
collection project.                                                             
4. Share capital, share premium and reserves                                    
During the reporting period 2 405 078 shares were issued as part payment for    
the profit warranties that were met for the DigiCore Limited share purchase     
from minorities for the financial years ended 30 June 2008 and 2009.            
The equity reserve was reduced in the current reporting period by R19.1         
million as a result of the issue of the shares for the profit warranty being    
met.                                                                            
5. Interest-bearing financial liabilities                                       
The interest-bearing financial liabilities decreased due to the repayment of    
R4.8 million on the foreign Euro loan as well as the payment of R4.4 million    
to the vendors of DigiCore Limited.                                             
6. Income tax expense                                                           
The effective tax rate of 30% (2008: 29%) includes a Secondary Tax on           
Companies (STC) charge on the final and interim dividends declared and paid     
during the years ended 30 June 2009 and 30 June 2008.                           
7. Earnings per share                                                           
The difference between the total number of shares in issue and the weighted     
number of shares in issue relates to treasury shares, held by the share trust   
to provide share options to employees that will convert in the future and       
shares that were issued to the minorities of DigiCore Limited during the        
reporting period.                                                               
Post-balance sheet events                                                       
There have been no significant events subsequent to year-end and up to the      
date of this report, that would require adjustment or further disclosure.       
Corporate governance                                                            
The group endorses the Code of Corporate Practice and Conduct as set out in     
the King Committee Report on Corporate Governance in South Africa (2002) and    
complies substantially with the guidelines of the report as required by the     
JSE. The audit and risk committee has been tasked with reviewing the            
guidelines of King III and implementing changes into the group where            
applicable.                                                                     
CORPORATE PROFILE                                                               
DigiCore is a JSE listed group that specialises in the research, design,        
development, manufacture, sales and support of technologically advanced mobile  
asset tracking, management and information solutions for vehicle owners         
locally and abroad.                                                             
DigiCore, working in partnership with its customers, develop solutions that     
deliver measurable business and operational benefits by providing total         
visibility and control of mobile assets and mobile workforces; supplying        
superior vehicle tracking solutions ranging from a basic track and trace        
product to complete integrated enterprise level solutions for large fleet       
owners such as the Royal Mail (UK), the South African Police Service,           
eThekwini Metro, BHP Billiton (global) and many others.                         
DigiCore seeks to achieve outstanding long-term profitability for their         
shareholders, whilst maintaining a high standard of ethics and developing and   
rewarding their people accordingly.                                             
BOARD OF DIRECTORS ANNOUNCEMENT                                                 
Mr Bruce Richards resigned as executive director with effect from 26 November   
2009.                                                                           
Mr Barney Esterhuyzen will assume the role of Director of International         
business for the next six months with immediate effect. Shareholders are        
hereby advised as required in terms of Rule 3.59 (c) of the JSE Listings        
Requirements that this constitutes a change in the function of Mr Barney        
Esterhuyzen from non-executive director to executive director.                  
DIVIDEND ANNOUNCEMENT                                                           
In line with company policy, the board has declared an interim dividend of 3    
cents per share (2008: 6 cents per share).                                      
Payment will be made on Monday, 29 March 2010 to shareholders recorded in the   
register on Friday, 26 March 2010. The last day to trade to qualify for the     
dividend will be Thursday, 18 March 2010 and the shares will be traded ex-      
dividend from Friday, 19 March 2010.                                            
Share certificates may not be dematerialised or rematerialised between Friday,  
19 March 2010 and Friday, 26 March 2010.                                        
Registered office                                                               
DigiCore Building, Regency Office Park9 Regency Drive, Route 21 Corporate       
ParkIrene Ext 30, Centurion, South Africa                                       
(PO Box 68270, Highveld Park, 0169)                                             
Tel: +27 12 450 2222   Fax: +27 12 450 2497                                     
Transfer secretaries                                                            
Computershare Investor Services (Pty) Limited                                   
70 Marshall Street, Johannesburg, 2001                                          
(PO Box 61051, Marshalltown, 2107)                                              
Sponsor                                                                         
PSG Capital (Pty) Limited                                                       
Auditors                                                                        
PKF (Pta) Incorporated                                                          
Directorate                                                                     
NA Gasa* (Chairman), NH Vlok (Chief Executive Officer),                         
SR Aberdein, D du Rand, BC Esterhuyzen, BS Khuzwayo*,                           
B Marx*, SS Ntsaluba*, MD Rousseau, FJ Schindehutte                             
*Non-executive                                                                  
Company secretary                                                               
DA Nieuwoudt                                                                    
Websites                                                                        
www.digicore.com                                                                
www.ctrack.co.za                                                                
Date: 09/03/2010 07:05:10 Produced by the JSE SENS Department.                  
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