BIC - BICC Cafca - Audited Financial Results: Full Year Ended18 Mar 2010
BIC
BIC                                                                             
BIC - BICC Cafca - Audited Financial Results: Full Year Ended                   
                    31 December 2009 (Amendment)                                
BICC Cafca Limited                                                              
Share Code: BIC                                                                 
ISIN Code: ZW0009011074                                                         
Notice To Shareholders                                                          
Audited Financial Results for the Full Year Ended 31 December 2009 (Amendment)  
All figures in United Stated Dollars                                            
                                            Full Year to                        
                                            31 December 2009                    
                                                 $                              
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME                                  
Revenue                                           7,289,086                     
Operating Profit                                    719,804                     
Net Finance Cost                                    (22,911)                    
Profit Before Taxation                              696,893                     
Taxation                                           (265,084)                    
Profit for the Year                                 431,809                     
Other Comprehensive Income                                -                     
Total Comprehensive Income for the Year             431,809                     
Issued Ordinary Shares(weighted)(number)         32,283,584                     
Basic Earnings per share                               1,34                     
(cents)                                                                         
Headline Earnings per share                            1,34                     
(cents)                                                                         
ABRIDGED STATEMENT OF CASH FLOWS                                                
Operating Profit                                    719,804                     
Depreciation                                        128,949                     
Share option charge                                  44,783                     
Arising from change in functional currency           93,909                     
Change in Working Capital                          (836,554)                    
Net cash generated from operating activities        150,891                     
Purchase of non current assets                       (3,564)                    
Tax paid                                           (144,536)                    
Proceeds from issue of share capital                  1,167                     
Net Finance cost                                    (22,911)                    
Net decrease in cash and cash equivalents           (18,953)                    
CONSOLIDATED STATEMENT OF FINANCIAL POSITION                                    
Non-Current Assets                                4,467,061                     
Inventory                                         1,887,906                     
Accounts Receivable                               1,564,719                     
Cash                                                 40,622                     
Total Assets                                      7,960,308                     
Shareholders` Funds                               5,609,034                     
Deferred Tax                                      1,089,885                     
Bank overdraft                                       22,170                     
Current Liabilities                               1,239,219                     
Total Equity and Liabilities                      7,960,308                     
STATEMENT OF CHANGES IN EQUITY                                                  
Balance at 1 January 2009(Non distributable Income) 3,891,992                   
arising on restatement in                                                       
functional currency                                                             
Share option charge    (Share Option Reserves)         36,617                   
Issue of shares        (Share Capital and Premium)      9,333                   
Property Plant and Equipment (Revaluation Reserve)  1,239,283                   
Revaluation Surplus                                                             
Profit for the year (Retained Earnings)               431,809                   
Balance at 31 December 2009                         5,609,034                   
NOTES TO THE FINANCIAL STATEMENTS                                               
1. FINANCIAL REPORTING                                                          
The Group`s functional and presentation currency changed from Zimbabwe Dollars  
to United States Dollars effective 1 February 2009.                             
The financial statements are prepared in accordance with International          
Financial Reporting Standards (IFRS), except for non-compliance with            
International Financial Accounting Standard (IAS) 1, Presentation of Financial  
Statements, IAS 21, The Effects of Changes in Exchange Rates and IAS 29,        
Financial Reporting in Hyperinflationary Economies.  Due to the economic        
environment prevailing in the previous year and the non-availability of         
reliable inflation indices and exchange rates, the company, as with all other   
entities in Zimbabwe could not comply with these standards.                     
2. MODIFIED AUDIT OPINION                                                       
The audit opinion on the financial statements for the year ended 31 December    
2009 is therefore modified in respect of the effect on the financial            
statements of opening balances which have not been derived in conformity with   
IAS 21 and IAS 29 and no comparative information being presented as required    
by IAS 1.                                                                       
OVERVIEW OF RESULTS                                                             
Sales volumes increased by 57% over the previous year with utilities including  
barter deals contributing 49% of the volume.                                    
Pre-tax profit at $696 893 was 9.6% of turnover.                                
Interest on short term borrowings was $22 911 being 3% of operating profit      
though the Company was in a net cash position at year end.                      
CONSOLIDATED STATEMENT OF FINANCIAL POSITION                                    
Non current Assets - a valuation was conducted by professional valuers as at    
November 2009 resulting in a net revaluation reserve of $1 239 283.             
WORKING CAPITAL                                                                 
Bank facilities offered to the company are very short term and are therefore    
only being used to finance short positions and not long term debtors or         
stocks.  Accounts receivable were unusually high at the end of year to          
accommodate sales to utilities which were settled in January 2010.              
OUTLOOK                                                                         
The continuation of a thin order book is cause for concern but provided         
liquidity in the market does not deteriorate we anticipate an improved          
performance in 2010.                                                            
DIVIDEND                                                                        
In view of the difficult working capital environment, the directors have        
recommended waiving the declaration of a dividend                               
By Order of Board                                                               
C Kangara                                                                       
Company Secretary                                                               
18 March 2010                                                                   
Directors: H.P. Mkushi (Chairman) R.N. Webster (Managing)                       
E.T.Z. Chidzonga A. Mabena S. Mangwengwende C.E .Schutte T.A Taylor             
Date: 18/03/2010 13:01:02 Produced by the JSE SENS Department.                  
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