POY - Poynting Holdings Limited - Unaudited Interim Results for the Six19 Mar 2010
POY
POY                                                                             
POY - Poynting Holdings Limited - Unaudited Interim Results for the Six         
                             Months Ended 31 December 2009                      
POYNTING HOLDINGS LIMITED                                                       
Incorporated in the Republic of South Africa                                    
(Registration number 1997/011142/06)                                            
Share code: POY & ISIN: ZAE000121299                                            
("Poynting" or "the company" or "the group")                                    
UNAUDITED INTERIM RESULTS FOR THE SIX MONTHS ENDED 31 DECEMBER 2009             
HIGHLIGHTS                                                                      
-    Revenue up by 32%                                                          
-    Gross profit up by 39%                                                     
-    Operating costs maintained at higher revenue levels                        
-    Operating profit of R3.93 million compared to loss of R2.11                
million in previous comparative period                                          
-    Positive cash flow of R3.14 million with R4.20 million from                
operating activities                                                            
Condensed consolidated statement of comprehensive income                        
                                         Unaudited    Reviewed  Audited year    
                                        six months  six months         ended    
ended       ended       30 June    
                                       31 December 31 December          2009    
                                              2009        2008         R`000    
                                             R`000       R`000                  
Revenue                                      38 648      29 255        65 817   
Cost of sales                              (16 478)    (13 347)      (36 670)   
Gross profit                                 22 170      15 908        29 147   
Operating costs                            (18 222)    (18 248)      (40 096)   
Other (expenses)/income                        (15)         230         1 590   
Operating profit/(loss)                       3 933     (2 110)       (9 359)   
Finance income                                   88         321           359   
Finance costs                                 (698)       (238)       (1 124)   
Profit/(Loss) before taxation                 3 323     (2 027)      (10 124)   
Taxation                                    (1 062)       1 153         3 554   
Profit/(Loss) after taxation                  2 261       (874)       (6 570)   
Other comprehensive income                        -           -             -   
Total comprehensive income                    2 261       (874)       (6 570)   
                                                                                
                                        Unaudited     Reviewed  Audited year    
                                       six months   six months         ended    
ended        ended       30 June    
                                               31  31 December          2009    
                                         December         2008         R`000    
                                             2009        R`000                  
R`000                               
Reconciliation of total comprehensive                                           
income to headline earnings                                                     
Total comprehensive income                   2 261        (874)       (6 570)   
Adjustments for:                                                                
Profit on the sale on assets                     -         (82)          (65)   
Impairments of intangible assets                 -           59             -   
Headline earnings/(loss) attributable        2 261        (897)       (6 635)   
to ordinary shareholders                                                        
Attributable to:                                                                
Equity holders of parent                     2 261        (877)      (6  571)   
Minority interest                                -            3             1   
Weighted average number of ordinary     88 554 274   86 450 885    87 493 935   
shares in issue                                                                 
Earnings per ordinary share (cents)           2.55       (1.01)        (7.51)   
Headline earnings per ordinary share          2.55       (1.04)        (7.58)   
(cents)                                                                         
Condensed consolidated statement of financial position                          
                                         Unaudited    Reviewed       Audited    
                                       31 December 31 December       30 June    
2009        2008          2008    
                                             R`000       R`000         R`000    
ASSETS                                                                          
Non-current assets                           18 923      19 299        20 803   
Property, plant and equipment                 3 797       4 674         4 513   
Intangible assets                            14 268      14 464        14 284   
Other financial assets                          858         161         2 006   
                                                                                
Current assets                               30 353      34 794        27 239   
Inventories                                  10 506      14 109        10 633   
Trade and other receivables                  11 276      19 475        11 127   
Bank and cash balances                        8 571       1 210         5 479   

Total assets                                 49 276      54 093        48 042   
EQUITY AND LIABILITIES                                                          
Equity                                                                          
Share capital and premium                    28 808      34 103        26 547   
Non-current liabilities                                                         
Interest-bearing liabilities                  1 847       4 524         1 897   
Current liabilities                          18 621      15 266        19 598   
Interest-bearing liabilities                  7 949           -         5 535   
Trade and other payables                     10 247      14 954        14 020   
Deferred taxation                               425         512             -   
Bank overdraft                                    -           -            43   

Total equity and liabilities                 49 276      54 093        48 042   
                                                                                
Number of ordinary shares in issue       88 554 274  88 554 274    88 554 274   
Net asset value per ordinary share            32.53       38.51         29.98   
(cents)                                                                         
Net tangible asset value per ordinary         16.42       22.18         13.85   
share (cents)                                                                   
Condensed consolidated statement of changes in equity                           
                                  Share      Retained   Minority     Total      
                                  Capital    earnings   interest     R`000      
                                  R`000      R`000       R`000                  
Balance at 1 July 2008             5 276      8 700      37           14 014    
Changes in equity                  20 758     (601)      -            20 157    
Share based payment - options      202        601        -            803       
exercised                                                                       
Net profit for the period          -          (877)      3            (874)     
Total changes                      20 960     (877)      3            20 089    
Balance at 31 December 2008        26 236     7 826      41           34 103    
Changes in equity                  -          -          -            -         
Share issue cost                   (1 856)    -          -            (1 856)   
Net profit for the period          -          (5 698)    (2)          (5 700)   
Total changes                      (1 856)    (5 698)    (2)          (7 556)   
Balance at 30 June 2009            24 380     2 128      39           26 547    
Changes in equity                  -          -          -            -         
Net profit for the period          -          2 261      -            2 261     
Total changes                      -          2 261      -            2 261     
Balance at 31 December 2009        24 378     4 389      39           28 808    
Condensed consolidated cash flow statement                                      
                                         Unaudited     Reviewed  Audited year   
                                        six months   six months         ended   
                                             ended        ended       30 June   
31 December  31 December          2009   
                                              2009         2008         R`000   
                                             R`000         R`000                
Cash flow from operating activities           4 196       (9 213)        (679)  
Cash flow from investing activities           (720)       (7 140)      (9 456)  
Cash flow from financing activities           (341)        21 928       19 936  
Net increase in cash and cash                 3 135         5 575        9 801  
equivalents                                                                     
Cash and cash equivalents at the              5 436       (4 365)      (4 365)  
beginning of the period                                                         
Cash and cash equivalents at the end          8 571         1 210        5 436  
of the period                                                                   
Unaudited segmental analysis for the six months ended 31 December 2009          
                        Commercial  Defence       Base        Total             
                        R`000       R`000         Station     R`000             
                                                  R`000                         
Segment revenue          15 692      16 298        6 658       38 648           
Segment cost of sales    8 735       4 789         2 955       16 478           
Gross profit/segment     6 957       11 510        3 703       22 170           
result                                                                          
Other income/(expenses)  464         (454)         (25)        (14)             
Operating expenses       (9 608)     (6 070)       (2 544)     (18 222)         
Finance income           47          29            8           84               
Finance costs            (313)       (258)         (124)       (695)            
(Loss)/Profit before     (2 453)     4 757         1 018       3 323            
taxation                                                                        
Taxation                 841         (1 607)       (296)       (1 062)          
(Loss)/Profit after      (1 612)     3 151         723         2 261            
taxation                                                                        
Unaudited segmental analysis for the six months ended 31 December 2008          
                        Commercial  Defence       Base         Total            
                        R`000       R`000         Station      R`000            
R`000                         
Segment revenue          21 838      6 364         1 053        29 255          
Segment cost of sales    11 295      1 579         473          13 347          
Gross profit/segment     10 543      4 785         580          15 908          
result                                                                          
Other income/(expenses)  44          218           (32)         230             
Operating expenses       (13 760)    (3 914)       (574)        (18 248)        
Finance income           158         162           1            321             
Finance costs            (127)       (110)         (1)          (238)           
(Loss)/Profit before     (3 142)     1 141         (26)         (2 027)         
taxation                                                                        
Taxation                 825         327           -            1 153           
(Loss)/Profit after      (2 317)     1 468         (26)         (874)           
taxation                                                                        
GROUP COMMENTARY                                                                
INTRODUCTION                                                                    
Poynting designs, manufactures and supplies antennas and telecommunication      
products  to the cellular, wireless data and defence markets, both  within      
South  Africa  and  internationally through its subsidiaries  and  partner      
companies.  Poynting`s  export markets primarily incorporate  Europe,  the      
United States of America ("USA"), the Middle East and Asia.                     
Poynting operates on a divisional basis which is comprised of its Commercial,   
Defence and Base Station Equipment Divisions.                                   
The Commercial Division designs and manufactures antennas for Wireless Data     
and  Cellular  applications.  These antennas  typically  form  part  of  a      
customer`s  premises equipment rather than base station  equipment.  Sales      
via  distributors,  network  operators  and  equipment  manufacturers  are      
carried  out  internationally by Poynting`s  partner  company  in  Europe,      
Poynting  Europe GmBH ("Poynting Europe"), and locally by  its  own  sales      
staff  and  subsidiary,  Cascade Avenue Trading 90  (Proprietary)  Limited      
(trading as "Poynting Direct"), who supply trade clients and end users.         
The Defence Division designs and manufactures antennas mainly for use in the    
area  of  Electronic Warfare. These antennas, which are used for Direction      
Finding,  Monitoring  and Jamming systems, are often custom  designed  for      
customers`  system integrators on a project basis. Engineering  costs  are      
usually paid by customers during the design phase.                              
The   Base  Station  Equipment  Division  mainly  manufactures  diplexers,      
amplifiers,  splitters and indoor antennas used in cellular base  stations      
and for indoor coverage solutions.                                              
RESULTS OVERVIEW                                                                
Currently  both the Defence and the Base Station Divisions  are  operating      
profitably, while the Commercial Division is benefiting from reductions in      
the company`s overhead structure. Poynting`s overall performance has shown      
a  significant  increase in profitability and the  cost  saving  exercises      
implemented over the past 18 months are showing the desired results.            
This  marked improvement in Poynting`s performance is due to a significant      
increase  in  orders received by the  Defence Division. In  addition,  the      
Base Station Equipment Division, which was acquired in the prior financial      
year,  has produced better than expected results. Decreasing exports which      
resulted  in  lower sales in the Commercial Division have  stabilised  and      
together  with  continued aggressive reductions in the company`s  overhead      
expenses,  losses  incurred  by the Commercial Division  are  successfully      
being curtailed.                                                                
Revenue  from  the  Defence  Division  has  increased  from  the  previous      
corresponding  period by 156% with profits before  tax  up  317%  to  R4.8      
million.                                                                        
The  Base  Station Equipment Division produced solid revenues and  margins      
resulting in profit before tax of R1.0 million.  As a result of  the  Base      
Station  Division having only been acquired in the previous  corresponding      
period,  it  is  difficult to make a fair comparison. Regardless,  results      
have been better than expected.                                                 
Although revenue from the Commercial Division declined by 28%, losses before    
tax  were successfully reduced by 22% as a result of the 30% reduction  in      
divisional  overheads.  An analysis of sales in  the  Commercial  Division      
shows  that  local  sales  have been flat when compared  to  the  previous      
corresponding period while export sales dropped by 57%. The  reduction  in      
export  sales is mainly attributable to certain projects in Africa  having      
been  put on hold, a reduction of inventory levels in Europe and equipment      
manufacturers  experiencing a slowdown of sales in  the  Middle  East  and      
Asia. However, in almost all cases, customers have been retained and there      
is  little  indication  that Poynting`s competitors have  increased  their      
market  share  in  these regions. Exports to the USA, a new  market  which      
Poynting   have  been  developing  since  mid-2008,  have  increased   and      
paradoxically  the USA is now Poynting`s biggest commercial export  market      
as  a result of the lower sales into Poynting`s traditional markets, being      
Europe and the Middle East.                                                     
Poynting has managed to raise an Industrial Development Corporation  order      
finance  facility of R7.9 million for major projects. This, together  with      
profitable  results  and  improved  management  of  working  capital,  has      
improved the company`s liquidity position.                                      
BUSINESS COMBINATIONS                                                           
Poynting  is  currently in the final stages of acquiring a 100%  stake  in      
Poynting Europe, as disclosed in the company`s June 2008 Prospectus.            
SUBSEQUENT EVENTS                                                               
The board of directors is not aware of any material matters or circumstances    
arising  since the end of the interim period and up to the  date  of  this      
report.                                                                         
PROSPECTS                                                                       
Overall,  the  board  of Poynting ("the board") is  optimistic  about  the      
prospects of the group as a whole. This optimism is supported by  improved      
macro-economic data both locally and internationally.                           
The  board believes that current revenue levels can be maintained  by  the      
Defence  Division  for  the  remainder of  the  financial  year,  although      
realistically,  performance is likely to be somewhat subdued  compared  to      
the exceptional first six months experienced by this division.                  
The Base Station Equipment Division is also experiencing improved trade and     
could maintain current performance levels. However, since orders from  the      
network  operators are sporadic, financial performance for  this  division      
can be volatile and difficult to accurately forecast.                           
If market conditions continue to improve at the current rate, the Commercial    
Division  is expected to produce modest profits over the final six  months      
of  the  year.  Significant growth in sales by Poynting Direct,  increased      
export orders as well as resumption of orders by large corporate customers      
are  encouraging indicators that profitability is likely to return to this      
division in the near future.                                                    
The majority of group profits in the six month period ended December 2009 was   
due  to  performance  in  the second quarter of the  2010  financial  year      
("second  quarter"). This improved performance follows  three  consecutive      
quarters  in  which  losses before tax cumulatively exceeded  R8  million.      
Poynting`s  performance  in the second quarter  once  again  confirms  the      
improvement  of market conditions. These improvements cause the  board  to      
believe  that  prospects are good for solid profits in the  remaining  six      
months of the financial year.                                                   
BASIS OF PREPARATION                                                            
The accounting policies applied in the preparation of these condensed interim   
results,  which  are based on reasonable judgments and estimates,  are  in      
accordance  with International Financial Reporting Standards ("IFRS")  and      
are  consistent with those applied in the annual financial statements  for      
the  year ended 30 June 2009. These condensed financial statements as  set      
out  in  this  report  have been prepared in terms of  IAS  34  -  Interim      
Financial Reporting, the Companies Act, 1973 (Act 61 of 1973), as amended,      
and the Listings Requirements of JSE Limited.                                   
The  interim  results have not been reviewed or audited by  the  company`s      
auditors.                                                                       
DIRECTORATE                                                                     
Coen  Bester*^ (Chairman), Andre Fourie (Chief Executive Officer), Juergen      
Dresel  (German),  Johan Ebersohn (Financial Director),  Zuko  Kubukeli*^,      
Clive Douglas^     *Independent    ^Non-executives                              
Andre Fourie                  Johan Ebersohn                                    
Chief Executive Office             Financial Director                           
19 March 2010                                                                   
Johannesburg                                                                    
Registered office                                                               
33 Thora Crescent, Wynberg 2090                                                 
(PO Box 76579, Wendywood 2144)                                                  
Designated Adviser                                                              
Merchantec Capital                                                              
Company secretary                                                               
Merchantec Capital                                                              
Date: 19/03/2010 12:42:05 Produced by the JSE SENS Department.                  
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