Ddd Annual Report and Accounts

Date : 06/30/2008 @ 2:01AM
Source : UK Regulatory (RNS and others)
Stock : Ddd Group Plc (DDD)
Quote : 2.5  0.0 (0.00%) @ 1:00AM
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Ddd Annual Report and Accounts

    RNS Number : 7937X
  DDD Group PLC
  30 June 2008
   


    30 June 2008

    DDD GROUP PLC 


    AUDITED RESULTS FOR THE YEAR ENDED 31 DECEMBER 2007

    DDD Group plc ("DDD" or the "Company"), the 3D software and content company, announces its
results for the twelve months ended 31
December 2007.

    Highlights

    Financial

    *     Turnover increased 7% to £327,000 (2006 restated: £305,000)

    *     Loss before tax decreased 30% to £1.203 million (2006 restated: £1.728 million)

    Operational

    *     Launch of Samsung SCH-B710 3D mobile phone in July in Korea yielding licensing and
royalty income.

    *     Launch of TriDef® 3D Experience software in August, a comprehensive 3D
entertainment solution for gaming and DVD video for PC and
3D TV users.

    *     Development agreement with Arisawa Manufacturing Co., Ltd. ("Arisawa") of Japan for
the TriDef® Core embedded 3D TV hardware
solution for the delivery of two of three development milestones during the year.

    *     Selection of the TriDef 3D Experience by Samsung Electronics as the 3D enabling
solution for Samsung America's range of 3D Ready
DLP® rear projection HDTVs. TriDef DLP 3D Starter Packs including software and 3D glasses
launched online on DDD's website store in
September.

    *     US cable network broadcast in October by Cartoon Network of two twenty-minute
episodes of 'Out of Jimmy's Head' and 'Fosters Home
for Imaginary Friends' converted to 3D by DDD using improved, TriDef Media Creator lower cost
3D conversion software.

    Post balance sheet events - highlights

    *     Development agreement signed with Samsung Electronics to integrate DDD's TriDef 3D
functions into a custom made chip for Samsung's
next generation 3D HDTVs valued at £107,000.

    *     License agreement signed with Samsung Electronics allowing Samsung to bundle the
TriDef 3D Experience with Samsung's 3D accessory
pack for Samsung DLP and plasma 3D HDTVs.

    *     Hyundai 46" 3D LCD HDTV incorporating TriDef Core processor introduced into retail
stores in Japan in April 2008.

    *     Issue of £510,000 of convertible loan notes raising approximately £473,000, after
expenses, on 24 April 2008.

 Enquiries:


 DDD Group
 Chris Yewdall, President & CEO
 e-mail: info@ddd.com                  +1 310 566-3340



 Brewin Dolphin 
 Ken Fleming, Director -          +44 (0) 141 314 8114
 Corporate Finance                +44 (0) 141 314 8208
 Paul Mason, Assistant Director
 - Corporate Finance



    CHAIRMAN'S STATEMENT

    Dear Shareholder,

    Your Company is doing considerably better than indicated merely by the share price at the
time of writing this report. In fact, 2007 has
marked very substantial achievements for DDD. The future for DDD and its technologies is
looking bright.

    The awareness of 3D has been considerably assisted by the growth of digital 3D capable
cinemas and by the release of spectacular,
crowd-pulling movies such as Disney's Meet The Robinsons and Paramount's Beowulf. These movies
clearly demonstrate the power of immersive 3D
and prove that the general public in growing numbers is prepared to pay a premium for the
exciting 3D experience. No doubt, this heightened
3D awareness will become a booster of consumer demand for 3D TV's in the home, for 3D equipped
mobile phones and for 3D capable computers
and computer displays.

    I am pleased to note that DDD's 3D technologies are already an essential functionality
built into several consumer electronics products
that are available in the stores and being sold on a daily basis. Consequently, the Company's
sales and income are increasing.

    The main commercialisation achievements in 2007, based on DDD's unique TriDef®
technology, have included the introduction of Samsung 3D
mobile telephone on the Korean market, the launch of the Samsung range of 3D-ready
High-definition DLP® TV's in the USA, and - throughout
the year - 2D to 3D conversion services, contracted by Cartoon Network and other customers.

    During 2007 it became evident to DDD that the 3D television and display markets were
developing more rapidly than the 3D mobile phone
market and indeed faster than anticipated. DDD has used this trend to its advantage by
concluding significant commercial contracts with
Samsung Electronics, one of the world's leading consumer electronics manufacturers. The value
of these contracts should become self-evident
as the sales volumes take off beyond the initial baseline and as DDD's TriDef® solutions get
incorporated in chipsets for a whole range of
plasma and LCD TV's. These will be produced and sold in much larger numbers than the 3D-ready
DLP® displays. However, all of this does not
mean that the mobile phone market has lost importance, only that our emphasis has shifted in
line with the clear market signals.

    The increased levels of revenue have enabled DDD to avoid equity dilution during the 2007
year. Rather than issuing further equity,
additional working capital was raised after balance date in the form of convertible debt. The
investment was made by major shareholders and
three of the Company's Directors. With the conversion price set at a much higher level than
the concurrent share price, this demonstrates
their trust in the Company's prospects. 

    DDD's entire team is to be congratulated for the promising commercial achievements, but
none more so than the CEO, Mr Chris Yewdall, who
has done an outstanding job. 

    The board has kept salary expenses under close control but is conscious that the ongoing,
exceptional efforts being demanded from all
personnel requires additional compensation and recognition. This has been delivered in the
form of an issue of share options from the
Company's option pool. Although these options are non-dilutive at the current share price, the
board is confident that the Company's
performance will ultimately be reflected by the market, thereby making the options the genuine
compensation and reward that is intended. 

    I commend and thank Chris Yewdall, the DDD team and my fellow Directors for their tireless
dedication to DDD's success.




    Yours faithfully,
    Paul Kristensen
    Chairman
    27 June 2008


    CHIEF EXECUTIVES REPORT

    It is my pleasure to present this review of the operations of the Company for the
financial year January to December 2007.

    2007 yielded significant milestones for DDD with the introduction of the first 3D consumer
products incorporating the Company's TriDef®
3D solutions. The Samsung SCH-B710 3D mobile telephone was introduced in mid 2007 in Korea and
the Samsung range of DLP® 3D ready HDTVs was
launched in September in the United States. The growth in license and royalty income from the
new consumer products provided a stronger
second half, allowing the Company to record an increase in revenues (before restatement into
sterling) and an improvement in gross margins
over the prior year.

    DDD's expansion into the emerging 3D television market was a direct result of the actions
taken in 2006 to mitigate the Company's
reliance on the mobile telephone market, coupled with breakthroughs in 3D TV display
technologies from leading consumer electronics
companies. 

    2007 also marked another first when Cartoon Network, a US cable television network,
broadcast a one-hour 3D Halloween special in
October, produced using the Company's proprietary 2D to 3D conversion process.

    In September, the Company announced the delivery of the TriDef 3D Experience, a
comprehensive content solution for the first generation
Samsung 3D-Ready HDTVs. Targeted at early adopters for 3D TV, the TriDef 3D Experience enables
a variety of 3D entertainment experiences
including PC gaming, DVD movies, high definition video and interactive online applications.
Coupled with the launch of the TriDef 3D
Experience, the Company introduced an online store through which customers can purchase 3D
glasses for the new DLP TVs along with 3D
enabling software for the latest PC video games and 3D DVD movies. PC games are the most
popular online store downloads with Microsoft's
Flight Simulator X, Blizzard Entertainment's World of Warcraft and Electronic Arts' Need For
Speed: Carbon being the most popular.

    The reception to the 3D feature on the Samsung HDTVs has been very positive, having been
reviewed in trade and consumer press including
Hollywood Reporter and WIRED magazine. The Samsung 3D-Ready DLP HDTVs and the TriDef 3D
Experience were selected by Popular Science as one
of the "100 Best of What's New" products for 2007 in the Home Entertainment category.

    Consistent with the objectives that were outlined in the Interim Results announcement, the
Company continued to invest in the
development of its automatic 3D conversion solution and in the transformation of the TriDef
Vision+* set top box into an embedded solution
for the emerging 3D TV market. This resulted in the delivery of an improved, third generation
automatic 3D conversion technology in late
2007 that formed the basis for DDD's first hardware licensing agreements in the 3D TV market
that were announced in early 2008.

    Working closely with Arisawa Manufacturing, the TriDef Core was developed for the new
Hyundai IT 46" 3D LCD HDTV. The TriDef Core
integrates with the existing electronics inside the television, adding key 3D features
including automatic 3D conversion and the ability to
decode a variety of 3D DVD, Blu Ray® and broadcast signal formats. The Hyundai IT 46" LCD TV
was launched by Japanese electronics retailer
Bic Camera in April 2008, allowing Japanese consumers to purchase 3D TVs to watch the
specially made 3D programming that is now available
daily on the Nippon BS Broadcasting Corporation's BS-11 satellite network.

    Building on Samsung's selection of the TriDef 3D Experience for their range of 3-D Ready
DLP HDTVs, Samsung chose DDD's automatic 3D
conversion as the basis for a new 3D TV image processing chip that is planned for Samsung's
next generation 3D HDTVs, including the latest
3D-Ready plasma HDTVs that debuted at the Consumer Electronics Show in early January 2008.
This development and licensing agreement was
announced in February 2008.

    The objective of the embedded TriDef HDTV processors is to provide a simple, easy to use
3D feature for television that is analogous to
the present-day 2D television experience. Through the inclusion of a TriDef processor, the
viewer simply presses the 3D button on their
remote control and puts on their 3D glasses. The TV is then able to automatically convert any
of their current TV content into 3D, including
broadcast programming, DVD and Blu Ray movies and console games. The TriDef architecture also
supports a range of 3D delivery formats,
providing a flexible solution for studios and broadcasters who are expected to seek effective
3D content distribution solutions for DVD, Blu
Ray and broadcast content as the market for 3D HDTVs grows.

    Having been selected as Samsung's 3D solution provider, the Company is now in discussions
with other leading consumer electronics
manufacturers who are looking to emulate Samsung's market leadership.

    While the 3D cinema market continued to grow, reaching just over 1,300 screens worldwide
in early 2008, DDD elected to focus on the
development of content solutions for the emerging 3D HD television market. In contrast to the
requirements of the cinema market, the
television market requires highly efficient, cost effective solutions. 

    During the year, the Company's engineers combined the capabilities of the very latest
automatic conversion technologies with the
post-production tools used to convert 2D content to 3D. The result is TriDef Media Creator
that was used to deliver forty minutes of live
action and animated broadcast 3D content for Cartoon Network, a subsidiary of Turner Broadcast
Systems. The episodes were delivered cost
effectively and also very efficiently, with some scenes being converted only four days before
the broadcast took place.

    The Company also licensed the 3D conversion tools to Asuna, its first content partner
based in Japan. Asuna is actively undertaking
conversion work aimed at the emerging market for 3D television in Japan and has already
completed the 3D conversion of a one hour production
from which DDD receives a royalty. The Company will continue to invest in the development of
TriDef Media Creator with a view to licensing
it to additional partners who are seeking to produce cost effective content for the 3D HDTV
market.

    An important transition began during 2007 as DDD played a key role in enabling the first
mass markets for 3D consumer devices. The
selection of the TriDef hardware and software solutions by Hyundai IT and Samsung Electronics
provides DDD with a substantial lead over the
competition that the Company intends to rapidly build upon. DDD's automatic 3D conversion
capabilities are now acknowledged as the highest
quality available and the Company is in active discussions with other prospective licensees
seeking to deliver high quality, easy to use 3D
consumer products. 

    Through the anticipated inclusion of the TriDef 3D solutions in growing numbers of 3D
HDTVs, the Company expects to be in a position to
promote the capabilities of the embedded TriDef 3D decoders to studios and broadcasters
seeking to deliver high quality DVD, Blu Ray and
broadcast programming as the installed base of 3D televisions continues to grow.

    DDD's team of dedicated staff has continued to deliver market-leading solutions and
develop lasting commercial relationships, allowing
the Company to remain competitive in this evolving and growing market. I would like to express
particular thanks to Julien Flack, DDD's
Chief Technology Officer, who has guided our development team to the successful delivery of
many of these latest products. As the 3D market
continues to grow, DDD's goal will be to maintain our market leadership in the face of
increasingly complex technical and commercial
challenges.

    Finally, I would like to once again thank our shareholders for their continued support
during the year, and look forward to a very
promising future for the 3D market and for DDD.




    Chris Yewdall
    Chief Executive Officer
    27 June 2008



 CONSOLIDATED INCOME STATEMENT   
                                          12 months to 31 Dec  12 months to 31 Dec
                                                         2007                 2006
                                                        £'000                £'000
                                 
                                   Notes
 Revenue                                                  327                  305
 Cost of sales                                           (93)                    -
                                 
 Gross profit                                             234                  305
                                 
 Administration expenses                              (1,606)              (1,882)
 Other income                        1                    158                    -
 Share based payment                                     (26)                (169)
                                 
 Operating loss                                       (1,240)              (1,746)
                                 
 Finance income                      2                     37                   18
                                 
 Loss before tax                     1                (1,203)              (1,728)
 Taxation                            3                   (17)                 (24)
                                 
 Loss for the year                                    (1,220)              (1,752)
                                 
                                 
 Loss per share                  
 Basic and diluted (pence per        4                 (1.64)               (3.06)
 share)                          
                                 
      All transactions arose from continuing operations.


 CONSOLIDATED BALANCE SHEET     
                                           31 Dec    31 Dec
                                             2007      2006
                                            £'000     £'000
                                
                                  Notes
 Assets                         
 Non-current assets             
 Property, plant and equipment      6          43        54
 Intangible assets                  5         441       353
 Financial assets                               1         1
                                
 Total non-current assets                     485       408
                                
 Current assets                 
 Trade and other receivables        7         111       115
 Inventory                          8          13        11
 Cash and cash equivalents          9         286     1,467
                                
 Total current assets                         410     1,593
                                
 Total assets                                 895     2,001
                                
 Equity and liabilities         
 Capital and reserves           
 Issued capital                    12       7,442     7,442
 Share premium                     12       4,612     4,612
 Merger reserve                            13,279    13,279
 Other reserve                                  -        85
 Share based payment reserve                  215       189
 Translation reserve                         (55)      (76)
 Retained earnings                       (24,934)  (23,799)
                                
 Total equity                                 559     1,732
                                
 Non-current liabilities        
 Deferred tax liabilities          11         123       106
                                
 Total non-current liabilities                123       106
                                
 Current liabilities            
 Trade and other payables          10         213       163
                                
 Total current liabilities                    213       163
                                
 Total liabilities                            336       269
                                
 Total equity and liabilities                 895     2,001



 CONSOLIDATED CASHFLOW STATEMENT      
                                        12 months to 31 Dec  12 months to 31 Dec
                                                       2007                 2006
                                                      £'000                £'000
                                      
                                      
 Cash flows from operating            
 activities                           
                                      
 Loss for the period                                (1,220)              (1,752)
                                      
 Finance costs in the income                           (37)                 (18)
 statement                            
 Tax in the income statement                             17                   24
 Depreciation of non-current                             32                   36
 assets                               
 Amortisation                                           254                  110
 Gain on sale of property, plant &                        -                  (1)
 equipment                            
 Share based payments                                    26                  169
  (Increase) in inventory                               (2)                    -
 Decrease in trade and other                              4                   75
 receivables                          
 Increase in trade and other                             50                   53
 payables                             
                                      
 Net cash used in operations                          (876)              (1,304)
                                      
 Interest received                                       37                   18
 Income tax paid                                        (8)                  (8)
                                      
 Net cash used in operating                           (847)              (1,294)
 activities                           
                                      
 Cash flows from investing            
 activities                           
 Interest paid                                            -                    -
 Payments for property, plant and                      (20)                  (9)
 equipment                            
 Payments for intangible assets                       (342)                (152)
 Long term deposits                                       -                    -
 Sale of property plant, &                                -                    1
 equipment                            
                                      
 Net cash used in investing                           (362)                (160)
 activities                           
                                      
 Cash flows from financing            
 activities                           
 Proceeds from issue of equity                            -                2,900
 shares                               
 Issue costs                                              -                (193)
                                      
 Net cash generated by financing                          -                2,707
 activities                           
                                      
 Net (decrease) / increase in cash                  (1,209)                1,253
 and cash equivalents                 
 Exchange gains / (losses)                               28                 (72)
                                      
 Total (decrease) / increase in                     (1,181)                1,181
 cash and cash equivalents            
 Cash and cash equivalents at the                     1,467                  286
 start of the period                  
                                      
 Cash and cash equivalents at the                       286                1,467
 end of the period                    



    1. Loss before tax
                                                                   2007   2006
 Loss before tax has been arrived at after charging (crediting):  £'000  £'000

 Foreign exchange gains / (losses)                                    1      -

 Depreciation and amortisation:
 Depreciation of property, plant and equipment                       31     36
 Amortisation of intangible assets                                  255    110

 Employee benefits expense:
 Employee costs                                                     985  1,139

 Land and buildings held under operating leases 
 Other operating leases                                             127    117

 Audit and non-audit services:
 Fees payable to the Company's auditor for the audit of the          55     53
 Group accounts
 Fees payable to the Company's auditor and its associates for
 other services:
 The audit of the Company's subsidiaries pursuant to legislation      4      1
 Tax services                                                        12     26
 Other services pursuant to legislation                               2      1

    During the year the Group's Australian subsidiary received a refund of research and
development expenditures from the Australian
Government amounting to £151,000 (2006: £146,000).



    2. Finance income
            2007   2006
           £'000  £'000

 Interest     37     18


              37     18



    3. Income tax expense
                                                                   2007   2006
                                                                  £'000  £'000
 Current Tax: 
 Corporation tax on loss for the year                                 8      8
 Overseas tax                                                         -      -
 Adjustment in respect of previous periods                            -      -

 Total current tax                                                    8      8

 Deferred Tax: 
 Origination and reversal of timing differences
 -current period                                                     26     16
 -attributable to the reduction in the rate of domestic income      (9)      -
 tax

 Total income tax on loss for the year                               17     24


    The tax assessed for the period differs from the standard rate of corporation tax as
applied in the respective trading domains where the
Group operates. The tax charge on ordinary activities is explained below:

                                                                 2007     2006
                                                                £'000    £'000

 Loss for the period before tax                               (1,203)  (1,728)

 Loss for period multiplied by the respective standard rate     (337)    (518)
 of corporation tax applicable in each domain (28% 2007, 30%
 2006).

 Effects of: 
 Higher foreign tax rates                                         (1)     (28)
 Expenses not deductible for tax purposes                          42       11
 Tax losses carried forward                                       317      503

 Other timing differences                                        (30)       24
 Foreign withholding tax                                          (8)      (8)

 Total income tax on loss for the year                           (17)     (16)



    There are substantial unrelieved tax losses of £20,749,000 (2006: £19,179,000) across
the Group companies as set out below:

                                         USA     UK  Canada  Australia   Total
                                       £'000  £'000   £'000      £'000   £'000

 At 31 December 2007
 Unrelieved tax loss                   7,783  1,492   1,510      9,964  20,749
 Local rate of tax                       34%    28%     30%        30%     n/a

 Unprovided potential deferred tax     2,646    418     453      2,989   6,506
 asset

 At 31 December 2006
 Unrelieved tax loss                      7,494  1,231  1,415  9,039  19,179
 Local rate of tax                          34%    30%    30%    30%     n/a

 Unprovided potential deferred tax asset  2,548    369    424  2,712   6,053

    At 31 December 2007, the availability to offset unrelieved tax losses against future
taxable trading profits may be subject to
restrictions in the respective tax jurisdictions. The potential deferred tax asset of
£6,506,000 (2006: £6,053,000) has not been recognised
due to the uncertainty of the timing and recoverability of the asset. The asset will be
recovered in line with future profits.



    4. Loss per share
                                                              2007        2006
                                                             £'000       £'000

 Loss for the year attributable to equity shareholders     (1,220)     (1,752)

 Loss per share
 Basic & diluted (pence per share)                          (1.64)      (3.06)


                                                            Shares      Shares

 Issued ordinary shares at start of the period          74,416,547  46,566,547
 Ordinary shares issued in the period                            -  27,850,000

 Issued ordinary shares at end of the period            74,416,547  74,416,547

 Weighted average number of shares in issue for the     74,416,547  57,315,680
 period.

    The diluted loss per share does not differ from the basic loss per share as the exercise
of share options would have the effect of
reducing the loss per share and is therefore not dilutive under the terms of IAS 33.



    5. Intangible assets
                      Capitalised development costs  Patents  Total
                                              £'000    £'000  £'000

 Cost
 At January 1 2006                              301      192    493
 Additions                                      153        -    153

 At 31 December 2006                            454      192    646
 Additions                                      342        -    342

 At 31 December 2007                            796      192    988

 Amortisation
 At January 1 2006                                -      182    182
 Charge for the year                            101       10    111

 At 31 December 2006                            101      192    293
 Charge for the year                            254        -    254

 At 31 December 2007                            355      192    547

 Net book value
 At January 1 2006                              301       10    311
 At 31 December 2006                            353        -    353
 At 31 December 2007                            441        -    441



    6. Property, plant and equipment
                                       Leasehold  Furniture fittings and equipment  Total
                                    improvements
                                           £'000                             £'000  £'000
 Cost or valuation
 At 1 January 2006                            12                               430    442
 Additions                                                                       9      9
 Disposals                                                                   (172)  (172)
 Exchange rate differences                                                    (24)   (24)

 At 31 December 2006                          12                               243    255
 Additions                                                                      20     20
 Disposals
 Exchange rate differences                     1                               (2)    (1)

 At 31 December 2007                          13                               261    274

 Depreciation
 At 1 January 2006                             7                               350    357
 Provided in the year                          2                                34     36
 Disposals                                     -                             (172)  (172)
 Exchange rate differences                   (2)                              (18)   (20)

 At 31 December 2006                           7                               194    201
 Provided in the year                          1                                31     32
 Disposals
 Exchange rate differences                     1                               (3)    (2)

 At 31 December 2007                           9                               222    231

 Net book value
 At 1 January 2006                             5                                80     85
 At 31 December 2006                           5                                49     54
 At 31 December 2007                           4                                39     43



    7. Trade and other receivables
                     2007   2006
                    £'000  £'000
 Trade receivables     79     82
 Restricted cash        -      1
 Prepayments           21     22
 Other receivables     11     10

                      111    115



    The following financial assets are aged as follows:
                                                  2007   2006
                                                 £'000  £'000
 Trade receivables
 Not more than 3 months                             76     30
 More than 3 months but not more than 6 months       2      1
 More than 6 months but not more than 1 year         1      1
 More than one year                                  -      -

                                                    79     32

    No receivables are currently judged to be impaired and therefore there are no allowance
account balances.



    8. Inventory
                  2007   2006
                 £'000  £'000

 Finished goods     13     11



    9. Cash and cash equivalents
                            2007   2006
                           £'000  £'000

 Cash at bank and in hand    286  1,467



    10. Trade and other payables
                            2007   2006
                           £'000  £'000
 Non-current liabilities
 Deferred tax liabilities    123    106

 Current liabilities
 Trade payables        44    5
 Accrued expenses     169  158

                      213  163



    11. Deferred tax
                                             2007   2006
                                            £'000  £'000
 1 January                                    106     90
 Timing differences                            26     16
 Change in income tax rate on deferred tax    (9)      -

 31 December                                  123    106



    12. Issued share capital
                               Shares      Nominal       Premium   Total
                                       Value (10p)  net of costs
                                             £'000         £'000   £'000
 In issue 1 January 2006   46,566,547        4,657         4,690   9,347
 Issue 17 February         11,500,000        1,150            32   1,182
 Option exercise 10 March      50,000            5             -       9
 Issue 12 December         16,300,000        1,630         (110)   1,520

 31 December 2006          74,416,547        7,442         4,612  12,054


 31 December 2007          74,416,547        7,442         4,612  12,054

    There have been no share issues during the period and no options have been exercised. 



    Events after the balance sheet date

    On April 23rd, 2008, the Company announced that it had raised £510,000 through the issue
of Convertible Loan Notes ("Notes") to certain
Directors of the Group and to Arisawa pursuant to the existing authorities granted to the
board of Directors. The Notes have an annual
interest rate of 8%. The Notes can be converted by the holders into ordinary shares of 10
pence each in the capital of the Company
("Shares") at a conversion price of 10 pence nominal amount of Notes per Share. The Company
has the option to redeem the Notes at any time
at a 5% premium to their nominal value plus accrued interest. Any Notes outstanding on 17
April 2010 will at the option of the Company be
repaid in cash or settled by the issue of Shares at the conversion price; in both cases
accrued interest will be payable in cash.

    Arisawa, currently a holder of 28.64% of the existing issued ordinary share capital of the
Group acquired £425,000 of the Notes (the
"Transaction"). Upon full conversion, this would increase Arisawa's current interest to
25,564,807 ordinary shares representing 32.13% of
the enlarged issued ordinary share capital of the Group (assuming full conversion of all the
Notes).

    The Transaction is a related party transaction for the purpose of AIM rule 13, Arisawa and
certain Directors being related parties
within the meaning of the AIM rules. The Directors of the Company, other than Messrs. Yewdall,
Littlefield and Snook and Dr Sanji Arisawa,
consider, having consulted with the Company's nominated adviser, that the terms of the
Transaction are fair and reasonable insofar as the
shareholders are concerned.

    In view of the potential for the transaction to result in Arisawa's future ownership of
more than 30% of the issued shares of the
Company that would require Arisawa to tender an offer for the outstanding shares of the
Company, the Company's nominated adviser has
discussed whether Rule 9 of the Takeover Code applies to the Company with the Takeover Panel.
The Takeover Panel has confirmed to the
Company's nominated advisor that the Company is not subject to the Takeover Code (including
Rule 9) since the Company's central management
and control is based outside the United Kingdom. 


    NOTE TO THE ANNOUNCEMENT

    The financial information set out in this announcement does not constitute statutory
accounts as defined in Section 240 of the Companies
Act 1985.

    This announcement includes extracts from the audited statutory accounts for the year to 31
December 2007. The comparative figures
relating to the year to 31 December 2006 are taken from the audited statutory accounts for
that year.

    END


This information is provided by RNS
The company news service from the London Stock Exchange
 
  END 
 
FR EAKKXADSPEFE
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