Sportingbet Final Results

Date : 10/07/2009 @ 2:00AM
Source : UK Regulatory (RNS and others)
Stock : Sportingbet (SBT)
Quote : 75.5  -0.5 (-0.66%) @ 3:05AM
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Sportingbet Final Results

 
TIDMSBT 
 
RNS Number : 3562A 
Sportingbet PLC 
07 October 2009 
 
? 
 
 
 
 
Sportingbet Plc 
__________________________________________________________________________ 
 
Audited Results for the Year Ended 31 July 2009 
 
 
 
 
Sportingbet Plc, a leading online sports betting and gaming group, announces its 
audited results for the year ended 31 July 2009. 
 
 
 
 
Key Highlights 
 
 
  *  Breadth of sports product increased significantly to over 8,000 different offers 
  per day 
  *  Introduced live streaming to supplement in:play betting 
  *  Launched in Romania and South Africa 
  *  90+ new casino style games launched in Q4 
  *  Intention to move listing from AIM to the Official List 
  *  Reinstatement of dividend payments. 1.0p final dividend declared 
 
 
 
Financial Highlights 
for continuing operations 
 
 
+-----------------------------------+---------+--------------+---------+ 
|                                   |    2009 |         2008 |         | 
+-----------------------------------+---------+--------------+---------+ 
|                                   |    GBPm |         GBPm |       % | 
+-----------------------------------+---------+--------------+---------+ 
|                                   |         |              |         | 
+-----------------------------------+---------+--------------+---------+ 
| Amounts Wagered                   | 1,577.2 |      1,347.8 |     17% | 
+-----------------------------------+---------+--------------+---------+ 
| Net Gaming Revenue                |   163.6 |        144.3 |     13% | 
+-----------------------------------+---------+--------------+---------+ 
| EBITDA*                           |    39.7 |         31.0 |     28% | 
+-----------------------------------+---------+--------------+---------+ 
| Adjusted Operating Profit*        |    31.1 |         24.7 |     26% | 
+-----------------------------------+---------+--------------+---------+ 
| Group Operating Profit            |    21.9 |          0.8 |       - | 
+-----------------------------------+---------+--------------+---------+ 
| Diluted EPS (p)                   |     4.2 |        (0.5) |       - | 
+-----------------------------------+---------+--------------+---------+ 
| Adjusted Diluted EPS* (p)         |     6.0 |          4.2 |     41% | 
+-----------------------------------+---------+--------------+---------+ 
|                                   |         |              |         | 
+-----------------------------------+---------+--------------+---------+ 
| Net cash**                        |    23.8 |         28.6 |    -17% | 
+-----------------------------------+---------+--------------+---------+ 
|                                   |         |              |         | 
+-----------------------------------+---------+--------------+---------+ 
 
 
* Adjusted to exclude exceptional items, share option charge and amortisation 
** Net of long term debt and customer liabilities 
 
Andrew McIver, Group Chief Executive, commented: 
 
 
'This has been a very solid year for the Sportingbet Group. We are now seeing 
consistent profitable growth resulting from the structural changes made 
following our withdrawal from the US. Our focus on sports betting and 
geographical diversification is helping to support earnings in these troubled 
economic times. Additionally, our commitment to offer industry-leading sports 
betting products and excellent customer service has helped us to recruit and 
retain core customers. The Group is pleased to recommend the reinstatement of 
dividends with 1.0p per share as a final dividend for the year just ended. 
 
 
The new financial year has started well. Although Australian sports margin is 
below long term averages it is made up for by strong European sports turnover 
outperforming budget. The Board remains optimistic for the outcome of the 
financial year at this stage. 
 
 
Talks with the US Department of Justice are constructive and ongoing. 
 
 
Finally, I am delighted to announce that it is our intention to move from AIM to 
the Official List within the next six months, which will provide the basis for 
our continued growth and success.' 
 
 
 
 
For further information please contact: 
+------------------------------------+-------------------------------------+ 
| Sportingbet Plc                    | Tel: 020 7184 1800                  | 
+------------------------------------+-------------------------------------+ 
| Andrew McIver, Group Chief         |                                     | 
| Executive                          |                                     | 
+------------------------------------+-------------------------------------+ 
| Jim Wilkinson, Group Finance       |                                     | 
| Director                           |                                     | 
+------------------------------------+-------------------------------------+ 
| Simon Gregory, Director of         |                                     | 
| Business Development               |                                     | 
+------------------------------------+-------------------------------------+ 
|                                    |                                     | 
+------------------------------------+-------------------------------------+ 
| Maitland                           | Tel: 020 7379 5151                  | 
+------------------------------------+-------------------------------------+ 
| George Hudson                      | Mob: 07595 270 877                  | 
+------------------------------------+-------------------------------------+ 
|                                    |                                     | 
+------------------------------------+-------------------------------------+ 
 
 
 
 
There is a presentation for analysts and investors at 9.30 today at the 
Sportingbet Head Office: 45 Moorfields, London EC2Y 9AE.  In addition, there 
will be a live audio webcast available at www.sportingbetplc.com.  Registration 
will be made available 10 minutes prior to the presentation start time. 
  Chairman's Statement 
 
 
Once again, I am pleased to report that Sportingbet has made significant 
progress during the last financial year. The Group continues to consolidate its 
position as a leader in the online sports betting market whilst growing profits 
significantly. This has been achieved against the backdrop of a poor economic 
climate for consumer spending in all markets and the additional adverse impact 
of new taxes in one of the Group's core markets, Australia. 
 
 
Regulation continues to define the internet gambling industry across Europe and 
the rest of the world. In general, we continue to see pressure on European 
countries to justify their national gambling regimes in light of the free-trade 
requirements of international law. Such actions have seen some countries move 
towards a more liberal stance and in certain cases the introduction of 
regulation whilst other nations continue to receive censure from various 
international trade organisations. Sportingbet strongly supports sensible, well 
balanced regulation that has consumer protection at the heart of its agenda. 
Corporately, the Group seeks to mitigate regulatory risk through geographic 
diversification whilst retaining structural flexibility to react positively to 
such regulation if, when and where it may occur. 
 
 
In the United States, the Group continues to be in talks with the US Department 
of Justice to seek clarification of the position of the US Authorities with 
respect to the Group's previous activities and to determine whether a mutually 
acceptable resolution is possible. These talks continue and are both productive 
and amicable in their nature. The Board remains optimistic of reaching an 
appropriate settlement but there continues to be little visibility of the likely 
timing or quantum. 
 
 
Our ethos is 'it's all about sport'. Sports betting is the origin and mainstay 
of our business, accounting for 64% of Group net gaming revenue, and is inherent 
in both the Company's name and our core branding. Our objective is to develop 
our market-leading internet sports betting platforms to offer customers 
something to bet on every minute of every day through a secure, user-friendly 
and efficient interface. The Group's European website offers one of the world's 
largest ranges of betting markets per day covering all mainstream sports and 
leagues across the globe. 
 
 
Outside the main business of bookmaking we continue our sports ethos by 
supporting sport through various charitable and sponsorship contributions. 
Sportingbet is now the main supporter of HEROS, a charity dedicated to the 
welfare of former racehorses to ensure they have a comfortable existence once 
their racing days are over. Sportingbet is also focused on football, the 
dominant sport in Europe, and is now the main shirt sponsor for Wolverhampton 
Wanderers Football Club playing in the English Premier League, Steaua Bucharest 
of Romania and Slavia Sofia of Bulgaria. In Australia, the Group is the major 
sponsor of the Brisbane Broncos, one of Australia's leading Rugby League teams 
and Carlton Football Club, one of Australia's largest Aussie Rules teams. 
 
 
The Group is also investing in the communities in which we base our operations. 
In Guernsey, the location of our main European operational base, we are proud to 
sponsor Heather Watson, a young Guernsey tennis player who has recently won the 
US Open girl's title. Heather is now ranked number one in the UK, and number 
three in the world. The Group also sponsors many local sports-based community 
events such as the Guernsey Marathon. In Antigua, where the Group has held a 
gaming license for many years, we have donated a significant sum to fund both 
the building of a library at the Island Academy International School and 
bursaries for a number of under privileged local children. 
 
 
I am pleased to announce the reinstatement of dividend payments. The Group has 
achieved a considerable amount since the closure of the US-facing business in 
October 2006 and the payment of a 1.0p dividend marks a further stage in the 
development of the business. In addition, following the Group's listing on the 
AIM market of the London Stock Exchange in 2001, the Board has always been 
committed to comply with the strictest codes of corporate governance and 
policies. The Board has now concluded that it is an appropriate time to consider 
moving the Group's listing to the Official List of the London Stock Exchange and 
will shortly look to begin the process of achieving this goal. 
 
 
 
 
Group Chief Executive's Review 
 
 
FINANCIAL RESULTS: Year ended 31 July 2009 
 
 
On 21 July 2009, the Group's licensed Italian operation, Sportingbet Italia 
S.p.A. was sold. All prior year key facts and figures have been restated to 
reflect the results of continuing operations for the period. 
 
 
Amounts wagered for the year ended 31 July 2009 were GBP1,577.2m (2008: 
GBP1,347.8m), earning net gaming revenue ("NGR") of GBP163.6m (2008: GBP144.3m). 
 
 
Amounts wagered on sports betting in Europe (incorporating the financial results 
for the Emerging Markets division) grew by 21.1% to GBP906.6m (2008: GBP748.5m), 
earning NGR of GBP82.7m (2008: GBP68.4m). Casino and gaming contributed a 
further GBP41.3m, and poker GBP18.8m, to both amounts wagered and NGR (2008: 
GBP36.8m and GBP20.0m). Amounts wagered on Australian sports betting grew by 
12.5% to GBP610.5m (2008: GBP542.5m), earning NGR of GBP20.8m (2008: GBP19.1m). 
 
 
 
As a percentage of amounts wagered, the European and Australian sports NGR were 
9.1% and 3.4% respectively (2008: 9.1% and 3.5%). However amounts wagered and 
NGR are stated after a deduction for customer bonuses of GBP18.1m (2008: 
GBP13.5m). Without the bonus deduction the equivalent numbers would have been 
10.2% and 3.7% (2008: 10.0% and 3.6%). 
 
 
Costs (excluding exceptional items, share option charge and amortisation) in the 
year were GBP132.5m (2008: GBP119.6m), accounting for 81.0% of NGR (2008: 
82.9%). 
 
 
The Group earns over 90% of its revenue in currencies other than Sterling and 
has benefited in the translation of these results. At constant currency the 
total amounts wagered increased by 10% whilst total NGR increased by 7%. Since 
the majority of the costs are incurred in the same currency as the revenue is 
earned, the benefit to operating profit has been approximately GBP4.0m for the 
year. 
 
 
Exceptional items for the year amounted to GBP4.2m, relating to a provision 
against monies due from one of the Group's European payment processing 
providers.  The amount owed by the third party is now in dispute and at this 
time its recoverability is sufficiently unclear as to warrant the provision. 
 
 
The loss for the year from discontinued operations amounted to GBP9.4m, arising 
as a result of the sale of the Group's Italian operations. This loss comprises 
the write down of goodwill of GBP6.4m, other associated costs of GBP1.5m and a 
year to date trading loss of GBP1.5m. 
 
 
Operating profit for the continuing business (before exceptional items, share 
option charge and amortisation) for the year is GBP31.1m (2008: GBP24.7m). 
 
 
Earnings before interest, tax, depreciation and amortisation (before exceptional 
items and share option charge) were up 28.0% to GBP39.7m (2008: GBP31.0m). 
 
 
Operating profit after charging exceptional items of GBP4.2m (2008: GBP12.0m), 
share option charge of GBP3.1m (2008: GBP8.0m) and amortisation of other 
intangible assets of GBP1.9m (2008: GBP3.9m) was GBP21.9m (2008: GBP0.8m). 
 
 
Basic earnings per share (before exceptional items, share option charge and 
amortisation) was 6.5p (2008: 4.8p). Diluted earnings per share (before 
exceptional items, share option charge and amortisation) was 6.0p (2008: 4.2p). 
Basic Group statutory earnings per share for the continuing business was 4.6p 
(2008: loss 0.5p). 
 
 
As at 31 July 2009, the Group had GBP44.3m (2008: GBP49.4m) of cash and liquid 
resources on its balance sheet. After taking into account GBP16.5m (2008: 
GBP15.2m) of customer liabilities and GBP4.0m (2008: GBP5.6m) of bank loans 
secured on residential properties in the Channel Islands, net cash at the period 
end stood at GBP23.8m (2008: GBP28.6m). 
 
 
REVIEW OF OPERATIONS 
 
 
Sportingbet Group 
 
 
Since being founded ten years ago, Sportingbet has grown significantly to become 
a major player in the online betting industry. Its market-leading European 
sports betting platform now offers over 8,000 sports betting markets on a busy 
trading day, covering a huge range of sports, leagues and bet types supplemented 
by revenues generated from casino, poker and other betting games. Sportingbet 
branded websites are now available in 23 different languages and the customer 
call centre, located in Dublin, is able to answer queries in 42 languages. 
 
 
Sportingbet's operations are focused on Europe, Australia and a burgeoning 
Emerging Markets business. The European operation is based in the Channel 
Islands, operating under a licence provided by the Alderney Gambling Control 
Commission. This is supported by an operational centre in Dublin providing 
customer services and administrative support, together with an IT function 
located in London. The Group's Australian division is based in Darwin, operating 
under a license provided by the Northern Territories Government. In total, the 
Group now employs over 500 people. 
 
 
Sport and sports betting continues to be at the heart of the Sportingbet 
business. Sports betting revenues accounted for approximately 64% (2008: 60%) of 
Group NGR. During the year significant additional functionality was added to the 
sports product offerings in response to consumer demand. In November 2008, live 
web-streaming of sport was made available to our European customer base to 
complement the Group's in-running betting product ("in:play"). This 
functionality allows customers to watch the game live on their PC, whilst 
placing bets on a wide variety of outcomes during the event. The demand for 
in:play betting is significant and now accounts for 56% of amounts wagered in 
Europe. In order to further support the demand for this product, Sportingbet now 
provides a round-the-clock in-running betting service on an ever wider variety 
of events irrespective of an event's location or time zone. 
 
 
In addition to the extension of the Group's in:play product, the coverage of 
pre-match betting has also been broadened to include new sports, leagues and 
betting markets. As a result, Sportingbet offers one of the most extensive 
sports betting products available. This broad product offering is backed up by a 
best-in-class risk management and trading team. This is demonstrated by the 
continued market leading sports margin, a margin that is achieved in conjunction 
with maintaining competitive pricing for the customer. The Board believes that 
the Group's strength and expertise in this key operational area will stand it in 
good stead to capitalise on the significant potential in this industry. 
 
 
During the year the Group launched websites into two further markets, South 
Africa and Romania. In South Africa, the Group acquired a licence for online 
sports betting in conjunction with a local partner and launched a localised site 
in February 2009. This market is currently immature and we are looking to the 
2010 FIFA World Cup Finals in South Africa to help build this business. In 
addition, the Group launched a Romanian language site in April 2009 in 
conjunction with our very successful Greek partner. This launch has been 
supported by the sponsorship of Steaua Bucharest, the largest and most popular 
football team in Romania. 
 
 
Europe 
 
 
The European business (incorporating the financial results for the Emerging 
Markets Division) continues to grow strongly with the amount wagered on sports 
increasing by 21.4% to GBP917.5m (2008: GBP755.5m), generating a gross margin 
(pre bonus adjustment) of GBP93.6m (2008: GBP75.4m) up 24.1%. European casino 
and games revenue grew by 12.6% to GBP43.7m (2008: GBP38.8m) whilst poker 
revenues declined by 7.6% to GBP22.0m (2008: GBP23.8m). 
 
 
The number of sports bets placed rose by 12% to 57.5m (2008: 51.5m). The 
continued increase in popularity of in:play betting has been a significant 
driver of the volume growth over the past year. In:play betting accounted for 
56% of the value of bets placed during the year. This popularity is evidenced by 
the number of bets per customer increasing to 134 (2008: 111). The average bet 
size was up 9% to GBP15.97 (2008: GBP14.66) leading to yield per sports customer 
increasing from GBP161 to GBP216 per year. 
 
 
During the year, a sports gross margin of 10.2% was achieved (2008: 10.0%) 
despite the increase of in:play betting which tends to have a lower average 
margin due to the greater proportion of straight wagers (versus multiple bets) 
than pre match betting. This margin has been achieved through absolute focus on 
accurate odds setting, risk management and investment in the underlying 
technologies to allow the team of highly experienced traders to maximise profits 
from the wagers that are taken. 
 
 
Over the past 24 months, the European business has undertaken a thorough review 
of its customer database. As a result of this analysis, the Group implemented a 
change in marketing strategy to move from a 'quantity at any cost' to a 'quality 
and value' approach. The marketing focus is now prioritised on those customer 
segments that provide a significant contribution to Group performance. This has 
resulted in a movement away from mass market recruitment towards the recruitment 
and yield management of more valuable players. 
 
 
Significant investment has also been made in the European customer service 
centre as part of the continued focus on our customer base. The service centre, 
based in Dublin, now employs over 150 people and has 42 language capabilities. 
The investment in the Dublin operation has been recognised by the World Contact 
Centre, the leading customer service industry body, through the award for Best 
Customer Services in Europe. 
 
 
The Group aims to derive its revenues from a broad geographical base. The Board 
is aware that regulatory uncertainty exists in many markets in which the Group 
operates and therefore a broad geographic base helps to reduce the impact of 
potential regulatory shocks which may occur. The Group's core markets of Greece 
and Spain continue to perform well with gaming revenues up 56% and 11% 
respectively. 
 
 
Gaming revenues from the Turkish business have fallen by 15% year-on-year, 
equivalent to GBP4.1m as a result of the Group reducing the importance of this 
market.  Turkey accounted for approximately 12.8% of Group revenue during the 
year compared to 17.2% for the prior year although the Turkish business 
performed strongly during the latter part of the year. 
 
 
The UK market has historically been difficult for the Group and gaming revenues 
from this domain fell by 21% during the year. This market has been generally 
overserviced with a relatively expensive media environment. The impact of the 
recession in the UK has led to the cost of media falling, enabling the Group to 
consider strategies in this market which hitherto had been prohibitively 
expensive. As a result, the Group now has a number of sports-based sponsorships 
in the UK including over 75 horse races throughout the summer of 2009 and the 
main sponsorship of Wolverhampton Wanderers Football Club. 
 
 
Eastern Europe continues to be a significant growth market, growing in aggregate 
by 26% to account for 15% of Group revenues (2008: 13%). In addition, increased 
focus on France and Germany, following more certainty around the longer term 
regulatory outlook, has resulted in an increase in NGR of 51%. These markets are 
expected to make a significant contribution to the Group's results in future 
years. 
 
 
Europe's casino and games offering, which accounted for 24% of the Group's 
revenue, grew by 12.6% during the year. Customers continue to move away from the 
traditional download casino product (down 2.5% year-on-year) in favour of more 
instant casino games using Flash-based technologies (up 34.3% year-on-year). To 
support this demand the Group has launched over 90 instant games in Q4, across 
certain domains provided by a range of software suppliers. Further initiatives 
are in place through the current financial year, to widen the availability of 
these new products to other geographies as well as integrating new software 
suppliers to increase the available content. 
 
 
During the year, the European region generated poker rake of GBP22.0m (2008: 
GBP23.8m), pre-bonus deductions, down 7.6% on the prior year. Poker now accounts 
for only 12% of the Group's revenue, down from 15% in 2008. The European poker 
market remains very challenging as the environment remains highly competitive 
with certain large US-focused poker companies using their significant cash flows 
and high liquidity to continue to attract customers from existing European only 
companies. 
 
 
In July 2009, the Group sold its licensed Italian operation ("Sportingbet Italia 
S.p.A.") to the local management team for a nominal consideration. Sportingbet 
Italia S.p.A. was acquired in May 2006, in anticipation of expected further 
liberalisation of Italian online gaming regulation. These changes did not 
materialise and consequently the combination of alternative betting channels 
together with the lack of operational synergies with the rest of the Group's 
European business, has meant Sportingbet Italia S.p.A. had been loss making 
since acquisition. Whilst these losses had been reduced to the minimum 
considered achievable, the Board concluded that significant financial and 
managerial investment would be required to generate a profitable business in 
Italy from the current base and at the present time such investment would be 
better placed elsewhere in the Group's portfolio. During the first eleven months 
of the financial year, Sportingbet Italia S.p.A. generated amounts wagered of 
GBP14.1m and GBP2.1m of NGR, generating an operational loss of approximately 
GBP1.5m. 
 
 
The disposal of Sportingbet Italia S.p.A. has resulted in a loss from 
discontinued operations of GBP9.4m which comprises the write down of goodwill of 
GBP6.4m, a loss on disposal and other associated costs of GBP1.5m and a 
year-to-date trading loss of GBP1.5m during the year. 
 
 
Australia 
 
 
The Australian betting market has undergone considerable change in the past 
financial year. The Australian market continues to be dominated by the Totaliser 
Agency Boards ("TABs") some of which remain state owned and some of which have 
now been privatised. The TABs account for approximately 70% of the A$20bn+ 
wagering industry in Australia. The corporate bookmakers have demonstrated a 
combined compound annual growth rate in turnover of over 28% over the past seven 
years compared with the growth of the TABs phone and internet operations of just 
9.3%. The corporate bookmaking market is dominated by four main businesses, of 
which Sportingbet is the largest. 
 
 
In September 2008, New South Wales and Victoria relaxed their restriction on 
sports betting advertisements with other States following suit shortly 
thereafter. Sportingbet, as Australia's largest independent bookmakers, was able 
to increase its profile in these markets through advertising in press, TV, radio 
and at sports events. It is anticipated that the internet business will be the 
prime beneficiary of such advertising. In response to the relaxation in 
advertising restrictions a number of States sought to impose further gambling 
taxes and levies on sports and betting revenues. These taxes vary by State and 
by sport and are charged in some cases on the amount wagered and in other cases 
on gross margin. The taxes and levies have been implemented by the States but 
remain subject to challenge by the industry. 
 
 
Amounts wagered increased by 12.7% from GBP543.2m to GBP612.1m resulting in 
pre-tax margin increasing 24% from GBP23.4m to GBP29.1m. Gambling taxes in 
Australia amounted to GBP6.7m in the year (2008: GBP3.6m) resulting in post tax 
margin increasing by 13.2% from GBP19.8m to GBP22.4m. After bonuses, NGR 
increased by 8.9% from GBP19.1m to GBP20.8m. 
 
 
The Australian operation comprises two elements: an internet business and a 
telephone business. 
 
 
The telephone operation is biased towards higher staking customers, betting 
predominantly on horseracing and the business typically offers an element of 
credit to the customer. The internet business, which has been built from scratch 
over the last five years, is more recreational in nature and covers a greater 
diversity of sports. No credit is offered for internet customers. The different 
bias of the two operations leads the internet business to have a higher gross 
margin percentage than the telephone operation. 
 
 
The internet business accounts for 34% of the amounts wagered and 46% of the 
gross margin. The number of bets placed on the internet has grown by 59% over 
the prior year. 
 
 
Over the year we have seen the effect of the global financial crisis impacting 
on the higher staking telephone customers. In particular, the number of bets per 
telephone customer has decreased 26% from an average of 149 bets per year to 110 
per year. The average bet size has also fallen by 9% from A$663 to A$603. 
 
 
Emerging Markets 
 
 
In accordance with the Board's desire for a broad geographical base, the Group 
has invested in its Emerging Markets Division for the past two years. The 
primary focus of this division is to identify new potential markets for online 
gambling, to understand the gambling culture, propensities and regulation in 
these regions and, if appropriate, launch into these markets. This expansion in 
our global footprint also helps to support the sustained increase in the Group's 
global sports offering which is proving to be increasingly popular with its 
existing European sports customers. The Emerging Markets financial performance 
is currently incorporated within the European Division's financial report. 
 
 
The Emerging Markets Division has been focused primarily on two regions, Brazil 
and Canada. During the year, the Group acquired a sports betting licence from 
South Africa, in conjunction with a local partner. This licensed South African 
business was launched in February 2009. 
 
 
In Brazil the Group has developed a strong business over the past two years, 
growing fourfold over the prior year, albeit from a relatively low base. The 
Sportingbet brand has developed a strong media presence in Brazil as well as 
being the main sponsor of the Brazilian Football league's second division - home 
of Corinthians, the country's most popular football team. The experience gained 
from this market will be used to launch into other geographies in the region. 
All profits are currently being reinvested in this market. 
 
 
REGULATORY DEVELOPMENTS 
 
 
The supply of betting and gaming services continues to be subject to a complex, 
inconsistent and often protectionist approach by jurisdictions worldwide. 
However, action to address this by international trade bodies (such as the World 
Trade Organisation and the European Commission) has resulted in the censuring of 
certain nations and, increasingly, the introduction of regulatory regimes for 
the activity. 
 
 
The Group continues to provide its services only from jurisdictions where it is 
licensed and regulated, and that therefore the supply of services from these 
jurisdictions (where its regulator and applicable local laws deem the gambling 
transaction to take place) is explicitly legal. 
 
 
In order to provide its worldwide gambling service, the Group currently 
maintains licences in Alderney, Antigua and Barbuda, Australia, South Africa and 
the UK. 
 
 
Major issues of note in the last 12 months (all of which have been widely 
reported) include: 
 
 
(a) the possibility that the UK will impose financial requirements on offshore 
operators who target the local gambling market; 
(b)    an ongoing move towards liberalisation of the gambling sector in a number 
of EU jurisdictions, including France, Denmark, Italy (through a wider 
regulatory regime) and Sweden; 
(c)    greater European Commission pressure on EU and EFTA Member States 
(principally Norway) to justify their national gambling regimes (including 
proposed new regulatory regimes) in light of the free trade requirements of 
international law; and 
(d) increasing attempts to impose indirect taxes (via product fees) on gambling 
    operators by certain States in Australia. 
 
 
The European Union (EU) 
 
 
EU Member States are subject to scrutiny from The European Commission (the 
"Commission") and, as guardian of the EC Treaty, it closely monitors existing 
and developing legislation in the EU. The principal method by which the 
Commission has applied pressure on Member States is through the use of 
infringement proceedings against EU Member States in contravention of EC law. 
Through such proceedings, the Commission has asked a number of States to amend 
their laws restricting the free movement of gambling services. The ongoing 
pressure from the Commission, and in some cases national court decisions 
declaring domestic legislation to be incompatible with EC law, has led to a 
domestic review of prohibitive legislation in a number of jurisdictions, 
including France, Italy, Sweden and Denmark. 
 
 
On 9 September 2009, the European Court of Justice (the "ECJ") delivered its 
judgment in Case C-42/07 between Departamento de Jogos da Santa Casa da 
Misericordia de Lisboa ("Santa Casa") and Bwin, and effectively upheld the 
Portuguese national law restricting certain betting and gaming activities to the 
State monopoly, Santa Casa. While the ECJ maintained the need for restrictions 
on gambling services to be justified in the public interest, the judgment is 
unambiguous in its vindication of State monopolies as an effective method for 
doing so. 
 
 
Spain 
As a result of the uncertainty over the legality of the provision of online 
gambling, which is not expressly prohibited by Spanish law, Spain has 
historically adopted a tolerant approach to the supply of foreign gambling 
services into the jurisdiction. 
 
 
Madrid and the Basque Region have both introduced licensing regimes for online 
betting, which has led to the Spanish government taking steps towards a 
nationwide system of regulation which will permit operators to obtain a Spanish 
gambling licence. The draft legislative process is ongoing, and has been subject 
to criticisms, including accusations of a lack of transparency and failure to 
consult stakeholders. As a result, other Spanish regions, including 
Castilla-Leon and La Rioja, have announced their intention to regulate the 
sector on a regional basis. 
 
 
United Kingdom 
The Group operates a licence granted by the Alderney Gambling Control 
Commission, and is therefore permitted to advertise in the UK under the Gambling 
Act 2005, which permits UK advertising for Alderney licensees on the back of 
Alderney's whitelisted status. 
 
 
In April 2009, the Department for Culture, Media and Sport ("DCMS") announced 
that overseas gambling operators who advertise in the UK may face new financial 
and regulatory requirements to ensure a more even financial treatment of UK 
operators and non-UK operators who target the UK market.  The DCMS is due to 
report its findings to Parliament before the end of 2009. 
 
 
France 
 
 
France has historically been a staunch opponent of the provision of online 
gambling services by operators without a French licence. 
 
 
In light of this approach, the Commission has put substantial pressure on 
France's domestic regulation of online gambling, stating that its laws are not 
compatible with EC law. As a result of such pressure, France is to regulate the 
online gambling sector. Specifically, France will liberalise the online sports 
betting and skill gaming market (including poker), but will not liberalise 
online gaming. The draft online gambling law produced by France was subject to a 
number of critical comments by the Commission, but it is understood that the 
licensing system it introduces will be in force prior to the World Cup 2010. The 
Commission is certain to monitor the draft law as it progresses through the 
French legislature, and it is understood that it will carry out a full 
assessment of the final version to determine its compatibility with EC law. 
 
 
Germany 
Despite criticism from the Commission, the Interstate Gambling Treaty remains in 
force in Germany. The Treaty effectively provides that all forms of online 
gambling are unlawful where they are targeted at German residents. 
 
 
While the current official position in Germany is that the Treaty is not to be 
amended, we understand that the German government is under intense pressure from 
the Commission and at a political level internally to amend the legislation. 
Furthermore, enforcement action against operators where they actively target 
German residents (including through local marketing) has been curbed due to the 
lack of clarity in the legal position. 
 
 
In our view, therefore, legislation that was intended to almost comprehensively 
block online gambling has had only limited effect and the general inability of 
the German government to block online gambling websites, coupled with the 
questionable legality of the legislation, has led to a continued supply of 
online gambling services, and an absence of extra-territorial enforcement 
against the activity. 
 
 
Italy 
 
 
Italy has changed its monopoly-orientated stance on online gambling and has 
started to permit a number of non-Italian bookmakers to obtain licences to 
operate online betting offerings from certain outlets such as newsagents, bars 
and cafes. 
 
 
In addition, Italy has recently announced that it is to legislate for the 
licensing of online poker cash games, casino games, betting exchanges and 
betting on virtual events during the course of 2009. The draft legislation will 
be submitted to the Commission during the course of 2009, with the intention to 
commence licensing by the end of 2009. 
 
 
Italy currently requires that even EU-licensed operators obtain an additional 
gambling licence in Italy in order to target its domestic market. However, such 
an approach is potentially in breach of the EU principle of mutual recognition 
of businesses licensed elsewhere in the EU, and it remains to be seen whether 
such a stance will be permitted by the Commission in the long term. 
 
 
Norway 
 
 
Outside of the EU, the EFTA Surveillance Authority (the "Authority") has held 
that draft Norwegian legislation prohibiting the processing of payments for 
gambling infringes EFTA laws on the freedom to provide services and the free 
movement of capital.  Norway is legally obliged to take account of the 
Authority's comments and, if it fails to reflect them in the legislation, the 
Authority is likely to instigate infringement proceedings, formally requiring 
that the legislation is changed. In our view, such infringement proceedings, if 
not complied with, may ultimately result in the Norwegian legislation being 
referred to the EFTA Court by the Authority. 
 
 
REST OF THE WORLD 
 
 
Turkey 
Anti-online gambling legislation was introduced in Turkey in February 2007 to 
underpin the State monopoly, although it remains legal for customers to transact 
with offshore online operators. The Group continues to accept bets from Turkish 
residents, although it does not have employees, nor does it conduct advertising, 
in the territory. 
 
 
Australia 
The lack of consistency in the approach and implementation of state and federal 
legislation across Australia has resulted in uneven regulation of the online 
gambling sector. This is particularly evident in the protectionist legislation 
in relation to the payment of fees for the use of sports products (e.g. race 
fields and sporting fixtures) which is levied against betting operators in 
Australia in a supposed bid to prevent illegal gambling and to police the 
dissemination of information in this field. Such fees are levied on operators 
licensed in Australia, in addition to taxes they pay in their licensing state. 
 
 
Race fields legislation exists in every Australian state except the Australian 
Capital Territory and the Northern Territory; in addition no fees are currently 
payable in Western Australia and Tasmania as the relevant legislation has not 
yet come into effect. The race fields legislation, however, is subject to 
ongoing legal challenge, principally on the grounds that it is an 
unconstitutional violation of Australian free trade principles. The High Court 
has already ruled against such fees on the grounds that they are an unfair (and 
unconstitutional) restriction on competition. 
 
Unlike race fields, and with the exception of Victoria, no state or territory 
has legislation that specifically requires betting operators to pay fees for the 
use of sporting fixture information. However, a general principle has developed 
under which corporate bookmakers enter into direct commercial agreements with 
the national administrative bodies for each sport. Such agreements typically 
provide for a fee equivalent to 5% of revenue to be paid to the administrative 
bodies. 
 
 
United States 
 
The US continues to prohibit online gambling supplied from offshore. 
 
 
Despite the current prohibitive position, there have been suggestions that, in 
light of the economic downturn in the US and the resultant loss of revenue for 
land-based casino operators, liberalisation may occur in the online gambling 
market. Increasing pressure from consumers and lobby groups has also resulted in 
legislative proposals. To date these have not amounted to a change in the 
existing prohibitive regime. 
 
 
The Group continues in its discussions with the US Department of Justice to seek 
clarification of the position of the US Authorities with respect to the Group's 
previous activities and whether a mutually acceptable resolution is possible. 
These talks continue and are productive and amicable in their nature. The Board 
continues to be optimistic of reaching a settlement but has little visibility of 
the likely timing or quantum. 
 
 
Asia 
The regulatory regime in many Asian countries is currently prohibitive and, at 
present, the Group has no operations or activities in Asia. 
 
 
LISTING 
 
 
It has for some time been Sportingbet's intention to seek a listing on the 
Official List of the London Stock Exchange. Following the Group's initial 
listing on OFEX in April 1999 and subsequent admission to AIM in January 2001, 
Sportingbet has matured to become a leading player in the online gaming industry 
with a market capitalisation of over GBP300m. The Board believes that the 
Official List will be a more appropriate platform for the continued growth of 
the Group by increasing Sportingbet's profile, assisting in the liquidity of the 
Company's shares and providing a greater range of potential investors for the 
Company. 
 
 
The listing is expected in the first quarter of 2010 and further information 
regarding this move will be issued in due course. 
 
 
DIVIDEND 
 
 
The Group plans to reinstate the payment of a dividend of 1.0p for the year 
ended 31 July 2009.  A considerable amount has been achieved since the closure 
of the US-facing business in October 2006 through efforts to restructure the 
business and the reinstatement of a dividend marks a further stage in the 
development of the Group. The intention to pay such a dividend is not expected 
to affect the discussions about any possible future agreement or financial 
settlement with the US Department of Justice. 
 
 
The 1.0p dividend will be paid on 8 January 2010 to shareholders on the register 
on 11 December 2009 subject to shareholder approval at the Annual General 
Meeting to be held on 18 December 2009. The Group plans to follow a progressive 
dividend policy, subject to market conditions. 
 
 
OUTLOOK 
 
 
The Group's focus will remain on sports betting through further investment in 
IT, product and marketing. Strong consumer demand is driving the development of 
our in:play product which now offers round-the-clock live-betting opportunities 
for our customers, supplemented by live video footage. We continue to increase 
the number of markets we serve and plan to extend our footprint each year. 
Whilst these embryonic markets take time to mature, early indications from new 
markets have been encouraging. 
 
 
CURRENT TRADING 
 
 
Overall the new financial year has commenced in line with expectations. European 
sports betting continues to power the business with amounts wagered ahead of our 
expectations at this stage. Casino and games continue to perform in line with 
prior years whilst poker remains a difficult market. 
 
 
In Australia, the amounts wagered are only marginally ahead of the prior year. 
Additionally, the first two months of the year have experienced a lower than 
average sports margin in Australia due to a high percentage of favourites 
winning events. 
 
 
However, given the strong sign-up and turnover trends in the core European 
sports business, the Board remains optimistic for the outcome of the financial 
year at this stage. 
 
 
   Sportingbet Plc 
Consolidated Income Statement 
Year ended 31 July 2009 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |      Total |      Total | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       | Year ended | Year ended | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |    31 July |    31 July | 
|                                                            |       |       2009 |       2008 | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |Notes  |       GBPm |       GBPm | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |   Restated | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Amounts wagered                                            |  4    |    1,577.2 |    1,347.8 | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Net gaming revenue                                         | 3, 4  |      163.6 |      144.3 | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Administrative expenses excluding exceptional items, share |       |    (132.5) |    (119.6) | 
| option charge and amortisation of other intangible assets  |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Group operating profit before exceptional items, share     |       |       31.1 |       24.7 | 
| option charge and amortisation of other intangible assets  |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Other administrative expenses:                             |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| *  Exceptional items                                       |  5    |      (4.2) |     (12.0) | 
+------------------------------------------------------------+-------+------------+------------+ 
| *  Share option charge                                     |  6    |      (3.1) |      (8.0) | 
+------------------------------------------------------------+-------+------------+------------+ 
| *  Amortisation of other intangible assets                 |       |      (1.9) |      (3.9) | 
+------------------------------------------------------------+-------+------------+------------+ 
| Total administrative expenses                              |       |    (141.7) |    (143.5) | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Group operating profit                                     |       |       21.9 |        0.8 | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Finance income                                             |       |        0.7 |        0.8 | 
+------------------------------------------------------------+-------+------------+------------+ 
| Finance costs                                              |       |      (0.3) |      (0.4) | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Profit before taxation                                     |       |       22.3 |        1.2 | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Taxation                                                   |       |      (0.5) |      (3.5) | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Profit/(loss) for the year                                 |       |       21.8 |      (2.3) | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Loss for the year from discontinued operations             |       |      (9.4) |      (2.0) | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Profit/(loss) for the year                                 |       |       12.4 |      (4.3) | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Profit/(loss) attributable to the equity holders of the    |       |       12.4 |      (4.3) | 
| parent                                                     |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Profit/(loss) per ordinary share - continuing operations   |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Basic                                                      |  7    |       4.6p |     (0.5)p | 
+------------------------------------------------------------+-------+------------+------------+ 
| Diluted                                                    |  7    |       4.2p |     (0.5)p | 
+------------------------------------------------------------+-------+------------+------------+ 
|                                                            |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Profit/(loss) per ordinary share                           |       |            |            | 
+------------------------------------------------------------+-------+------------+------------+ 
| Basic                                                      |  7    |       2.6p |     (0.9)p | 
+------------------------------------------------------------+-------+------------+------------+ 
| Diluted                                                    |  7    |       2.4p |     (0.9)p | 
+------------------------------------------------------------+-------+------------+------------+ 
 
 
  Sportingbet Plc 
Consolidated Balance Sheet 
As at 31 July 2009 
 
 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |      As at |      As at | 
|                                                              |       |    31 July |    31 July | 
|                                                              |       |       2009 |       2008 | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              | Notes |       GBPm |       GBPm | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Non-current assets                                           |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Goodwill                                                     |       |       41.2 |       53.0 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Other intangible assets                                      |       |       15.9 |       15.2 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Property, plant and equipment                                |       |       21.9 |       21.1 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Non-current receivables                                      |       |          - |        0.5 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Deferred tax asset                                           |       |        1.4 |        0.7 | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |       80.4 |       90.5 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Current assets                                               |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Trade and other receivables                                  |       |       13.4 |        7.5 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Cash and cash equivalents                                    |       |       44.3 |       49.4 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Derivatives                                                  |       |        0.7 |          - | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |       58.4 |       56.9 | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Current liabilities                                          |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Trade and other payables                                     |       |     (41.0) |     (52.8) | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Interest bearing loans and borrowings                        |       |      (4.0) |      (5.6) | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Contingent consideration                                     |       |      (0.5) |      (4.5) | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Net current assets/(liabilities)                             |       |       12.9 |      (6.0) | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Non-current liabilities                                      |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Long-term provisions                                         |       |      (0.1) |      (0.1) | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |      (0.1) |      (0.1) | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Net assets                                                   |       |       93.2 |       84.4 | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
|                                                              |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Equity                                                       |       |            |            | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Issued share capital                                         |       |        0.5 |        0.5 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Shares to be issued                                          |       |          - |        9.0 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Share premium                                                |       |       59.4 |       56.3 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Retained earnings                                            |       |       33.3 |       20.1 | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Foreign exchange reserve                                     |       |          - |      (1.5) | 
+--------------------------------------------------------------+-------+------------+------------+ 
| Total equity                                                 |       |       93.2 |       84.4 | 
+--------------------------------------------------------------+-------+------------+------------+ 
 
 
 
 
  Sportingbet Plc 
Consolidated Cash Flow Statement 
Year ended 31 July 2009 
 
 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       | Year ended | Year ended | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |    31 July |    31 July | 
|                                                        |       |       2009 |       2008 | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        | Notes |       GBPm |       GBPm | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Group profit/(loss) after taxation                     |       |       12.4 |      (4.3) | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Depreciation                                           |       |        4.7 |        3.7 | 
+--------------------------------------------------------+-------+------------+------------+ 
| Software amortisation                                  |       |        4.0 |        2.8 | 
+--------------------------------------------------------+-------+------------+------------+ 
| Other amortisation                                     |       |        1.9 |        3.9 | 
+--------------------------------------------------------+-------+------------+------------+ 
| Loss on disposal                                       |       |        7.9 |          - | 
+--------------------------------------------------------+-------+------------+------------+ 
| Share option charge                                    |  6    |        3.1 |        8.0 | 
+--------------------------------------------------------+-------+------------+------------+ 
| Finance income                                         |       |      (0.4) |      (0.4) | 
+--------------------------------------------------------+-------+------------+------------+ 
| Taxation                                               |       |        0.5 |        3.5 | 
+--------------------------------------------------------+-------+------------+------------+ 
| Operating cash flows before movements in working       |       |       34.1 |       17.2 | 
| capital                                                |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Increase in receivables                                |       |      (4.8) |      (0.7) | 
+--------------------------------------------------------+-------+------------+------------+ 
| (Decrease)/increase in payables                        |       |      (9.7) |       17.9 | 
+--------------------------------------------------------+-------+------------+------------+ 
| Cash generated by operations                           |       |       19.6 |       34.4 | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Income tax paid                                        |       |      (2.6) |      (1.4) | 
+--------------------------------------------------------+-------+------------+------------+ 
| Net cash from operating activities                     |       |       17.0 |       33.0 | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Purchases of property, plant and equipment             |  8    |      (6.1) |     (12.2) | 
+--------------------------------------------------------+-------+------------+------------+ 
| Purchases of software                                  |       |      (6.6) |      (2.8) | 
+--------------------------------------------------------+-------+------------+------------+ 
| Acquisitions                                           |       |      (4.5) |      (4.6) | 
+--------------------------------------------------------+-------+------------+------------+ 
| Interest received                                      |       |        0.3 |        0.4 | 
+--------------------------------------------------------+-------+------------+------------+ 
| Net cash from discontinued operations                  |       |      (1.2) |          - | 
+--------------------------------------------------------+-------+------------+------------+ 
| Cash used in investing activities                      |       |     (18.1) |     (19.2) | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Exercise of share options                              |       |      (0.1) |          - | 
+--------------------------------------------------------+-------+------------+------------+ 
| New bank loans raised                                  |       |          - |        0.3 | 
+--------------------------------------------------------+-------+------------+------------+ 
| Purchase of own shares                                 |       |      (3.0) |          - | 
+--------------------------------------------------------+-------+------------+------------+ 
| Repayment of borrowings                                |       |      (1.6) |          - | 
+--------------------------------------------------------+-------+------------+------------+ 
| Net cash from financing activities                     |       |      (4.7) |        0.3 | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Net (decrease)/increase in cash and cash equivalents   |       |      (5.8) |       14.1 | 
| in the period                                          |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Cash and cash equivalents at beginning of period       |       |       49.4 |       34.5 | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Effect of foreign exchange rate changes                |       |        0.7 |        0.8 | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
| Cash and cash equivalents at end of period             |       |       44.3 |       49.4 | 
+--------------------------------------------------------+-------+------------+------------+ 
|                                                        |       |            |            | 
+--------------------------------------------------------+-------+------------+------------+ 
 
 
Sportingbet Plc 
Consolidated Statement of Recognised Income and Expense 
Year ended 31 July 2009 
 
 
 
 
 
 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |     Year |     Year | 
|                                                                 |    ended |    ended | 
|                                                                 | 31 July  | 31 July  | 
|                                                                 |     2009 |     2008 | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |    GBPm  |    GBPm  | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
| Amounts initially recycled to equity under designated cash flow |      1.2 |        - | 
| hedges                                                          |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
| Amounts recycled to the income statement to match the hedged    |    (0.5) |        - | 
| items                                                           |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
| Exchange differences on translation of foreign operations       |      1.5 |      1.1 | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
| Net income recognised directly in equity                        |      2.2 |      1.1 | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
| Profit/(loss) for financial period                              |     12.4 |    (4.3) | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
| Total recognised income and expense for the period              |     14.6 |    (3.2) | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
| Attributable to:                                                |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
| Equity holders of the parent                                    |     14.6 |    (3.2) | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |          |          | 
+-----------------------------------------------------------------+----------+----------+ 
|                                                                 |     14.6 |    (3.2) | 
+-----------------------------------------------------------------+----------+----------+ 
 
 
 
 
  Sportingbet Plc 
Notes to the Financial Information 
Year Ended 31 July 2009 
 
 
1. Accounting policies 
 
 
Basis of preparation 
 
 
The financial information has been prepared in accordance with the accounting 
policies set out in the Group's Annual Report and audited accounts for the year 
ended 31 July 2009 which are based on the recognition and measurement principles 
of IFRS in issue as adopted by the European Union (EU) and are effective at 31 
July 2008 or are expected to be adopted and effective at 31 July 2008, our first 
annual reporting date at which we are required to use IFRS as adopted by the EU. 
The Group has chosen not to adopt IAS 34 in the preparation of this financial 
information in accordance with the AIM rules. The accounting policies have been 
applied consistently throughout the Group for the purposes of preparation of 
this financial information. 
 
 
The financial information set out in this announcement does not constitute the 
Group's statutory accounts, as defined in Section 435 of the Companies Act 2006, 
for the years ended July 31 2009 or July 31 2008, but is derived from the 2009 
Annual Report. Statutory accounts for 2008 have been delivered to the Registrar 
of Companies and those for 2009 will be delivered in due course. The auditors 
have reported on those accounts; their reports were unqualified, however they 
included a reference to an emphasis of matter in both years with regard to 
regulatory uncertainty and the reports did not contain statements under section 
498(2) or 498(3) of the Companies Act 2006. 
 
 
2. Discontinued operations 
 
 
On 21 July 2009, the Group's licensed Italian operation, Sportingbet Italia 
S.p.A. was sold to the local management team for a nominal consideration. 
Sportingbet Italia S.p.A. was acquired by the Group in May 2006, in anticipation 
of expected further liberalisation of the Italian online gaming regulation. This 
did not materialise and consequently Sportingbet Italia S.p.A. has been loss 
making since acquisition. 
 
 
Whilst these losses have been reduced to the minimum considered achievable the 
Board has concluded that significant financial and managerial investment would 
be required to generate a profitable business in Italy and such investment would 
be better placed elsewhere in the Group's portfolio. 
 
 
+------------------------------------------------------+------------+------------+ 
|                                                      | Year ended | Year ended | 
|                                                      |   31 July  |   31 July  | 
|                                                      |       2009 |       2008 | 
+------------------------------------------------------+------------+------------+ 
|                                                      |      GBPm  |      GBPm  | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Amounts wagered                                      |       14.1 |       16.4 | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Net gaming revenue                                   |        2.1 |        2.7 | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Administrative expenses                              |      (3.6) |      (4.7) | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Operating loss                                       |      (1.5) |      (2.0) | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Taxation                                             |          - |          - | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Loss for the year                                    |      (1.5) |      (2.0) | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Loss on disposal                                     |      (7.9) |          - | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Loss for the period from discontinued operations     |      (9.4) |      (2.0) | 
+------------------------------------------------------+------------+------------+ 
 
 
 
Sportingbet Plc 
Notes to the Financial Information 
Year Ended 31 July 2009 
 
 
2. Discontinued operations (continued) 
 
 
 
 
+------------------------------------------------------+------------+------------+ 
|                                                      | Year ended | Year ended | 
|                                                      |   31 July  |   31 July  | 
|                                                      |       2009 |       2008 | 
+------------------------------------------------------+------------+------------+ 
|                                                      |      GBPm  |      GBPm  | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Loss after taxation                                  |      (1.5) |      (2.0) | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Depreciation                                         |        0.2 |        0.2 | 
+------------------------------------------------------+------------+------------+ 
| Operating cash flows before movements in working     |      (1.3) |      (1.8) | 
| capital                                              |            |            | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Decrease/(increase) in receivables                   |        0.4 |      (0.1) | 
+------------------------------------------------------+------------+------------+ 
| (Decrease)/increase in payables                      |      (0.3) |        2.0 | 
+------------------------------------------------------+------------+------------+ 
| Cash generated by operations                         |        0.1 |        1.9 | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Net cash from operating activities                   |      (1.2) |        0.1 | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Purchases of property, plant and equipment           |          - |      (0.3) | 
+------------------------------------------------------+------------+------------+ 
| Cash used in investing activities                    |          - |      (0.3) | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Net cash from financing activities                   |          - |          - | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Net decrease in cash and cash equivalents in the     |      (1.2) |      (0.2) | 
| period                                               |            |            | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Cash and cash equivalents at beginning of period     |        1.2 |        1.4 | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Cash and cash equivalents at end of period           |          - |        1.2 | 
+------------------------------------------------------+------------+------------+ 
 
 
 
 
 
 
3. Net gaming revenue 
 
 
Net gaming revenue for the period has been calculated as follows: 
 
 
+------------------------------------------------------+------------+------------+ 
|                                                      |      Total |      Total | 
|                                                      |       2009 |       2008 | 
+------------------------------------------------------+------------+------------+ 
|                                                      |       GBPm |       GBPm | 
+------------------------------------------------------+------------+------------+ 
|                                                      |            |            | 
+------------------------------------------------------+------------+------------+ 
| Gaming revenue                                       |      181.7 |      157.8 | 
+------------------------------------------------------+------------+------------+ 
| Promotional bonuses                                  |     (18.1) |     (13.5) | 
+------------------------------------------------------+------------+------------+ 
|                                                      |      163.6 |      144.3 | 
+------------------------------------------------------+------------+------------+ 
 
 
 
 
  Sportingbet Plc 
Notes to the Financial Information (Continued) 
Year Ended 31 July 2009 
 
 
 
 
4. Primary and secondary segmental information 
 
 
For management purposes, the Group is currently organised into three 
geographical regions - Europe, Australia and Emerging Markets. These operating 
divisions are the basis on which the Group reports its primary segment 
information. 
 
 
The following table presents revenue and profit information and certain asset 
and liability information regarding the Group's business segments for the years 
ended 31 July 2009 and 31 July 2008. 
 
 
Emerging Markets refer to the Group's operations in Canada, Brazil and South 
Africa. 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| 2009                |         |           |          |             | Continuing | Discontinued | 
|                     |         |           |          |             | operations |   operations | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |  Europe | Australia | Emerging | Unallocated |      Total |        Total | 
|                     |         |           |  Markets |     central |            |              | 
|                     |         |           |          |       costs |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |    GBPm |      GBPm |     GBPm |        GBPm |       GBPm |         GBPm | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Amounts wagered     |   938.7 |     610.5 |     28.0 |           - |    1,577.2 |         14.1 | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Net gaming revenue  |   139.4 |      20.8 |      3.4 |           - |      163.6 |          2.1 | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Depreciation        |   (7.5) |     (0.6) |        - |       (0.4) |      (8.5) |        (0.2) | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Administrative      |  (95.4) |    (14.6) |    (3.3) |      (10.7) |    (124.0) |        (3.4) | 
| expenses excluding  |         |           |          |             |            |              | 
| exceptional items,  |         |           |          |             |            |              | 
| share option charge |         |           |          |             |            |              | 
| and other           |         |           |          |             |            |              | 
| amortisation        |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Group operating     |    36.5 |       5.6 |      0.1 |      (11.1) |       31.1 |        (1.5) | 
| profit before       |         |           |          |             |            |              | 
| exceptional items,  |         |           |          |             |            |              | 
| share option charge |         |           |          |             |            |              | 
| and other           |         |           |          |             |            |              | 
| amortisation        |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Other               |         |           |          |             |            |              | 
| administrative      |         |           |          |             |            |              | 
| expenses:           |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| >Exceptional items  |   (4.2) |         - |        - |           - |      (4.2) |            - | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| > Share option      |   (1.5) |     (0.6) |        - |       (1.0) |      (3.1) |            - | 
| charge              |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| >   Other           |   (1.9) |         - |        - |           - |      (1.9) |            - | 
| amortisation        |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Total               | (110.5) |    (15.8) |    (3.3) |      (12.1) |    (141.7) |        (3.6) | 
| administrative      |         |           |          |             |            |              | 
| expenses            |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Operating           |    28.9 |       5.0 |      0.1 |      (12.1) |       21.9 |        (1.5) | 
| profit/(loss)       |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Balance sheet       |         |           |          |             |            |              | 
| information         |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Total assets        |   114.8 |      24.0 |        - |           - |      138.8 |            - | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Total liabilities   |  (36.5) |     (9.0) |        - |           - |     (45.5) |            - | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Expenditure         |    11.7 |       1.0 |        - |           - |       12.7 |            - | 
| incurred to acquire |         |           |          |             |            |              | 
| property, plant and |         |           |          |             |            |              | 
| equipment and       |         |           |          |             |            |              | 
| intangible assets   |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
 
 
 
Sportingbet Plc 
Notes to the Financial Information (Continued) 
Year Ended 31 July 2009 
 
 
4. Primary and secondary segmental information (continued) 
 
 
For segmental information by activity, revenue is attributed to three principal 
areas of activity: sports betting, casino gaming and poker. 
 
 
+--------------------------------------------+---------+---------+---------+---------+ 
| 2009                                       |  Sports |  Casino |   Poker |   Total | 
|                                            | betting |  gaming |    rake |         | 
+--------------------------------------------+---------+---------+---------+---------+ 
|                                            |    GBPm |    GBPm |    GBPm |    GBPm | 
+--------------------------------------------+---------+---------+---------+---------+ 
| Amounts wagered                            | 1,517.1 |    41.3 |    18.8 | 1,577.2 | 
+--------------------------------------------+---------+---------+---------+---------+ 
|                                            |         |         |         |         | 
+--------------------------------------------+---------+---------+---------+---------+ 
| Net gaming revenue                         |   103.5 |    41.3 |    18.8 |   163.6 | 
+--------------------------------------------+---------+---------+---------+---------+ 
 
 
 
 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| 2008                |         |           |          |             | Continuing | Discontinued | 
|                     |         |           |          |             | operations |   operations | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |  Europe | Australia | Emerging | Unallocated |      Total |        Total | 
|                     |         |           |  Markets |     central |            |              | 
|                     |         |           |          |       costs |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |    GBPm |      GBPm |     GBPm |        GBPm |       GBPm |         GBPm | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Amounts wagered     |   795.2 |     542.5 |     10.1 |           - |    1,347.8 |         16.4 | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Net gaming revenue  |   123.5 |      19.1 |      1.7 |           - |      144.3 |          2.7 | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Depreciation        |   (5.2) |     (0.6) |        - |       (0.5) |      (6.3) |        (0.2) | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Administrative      |  (85.9) |    (11.2) |    (2.7) |      (13.5) |    (113.3) |        (4.5) | 
| expenses excluding  |         |           |          |             |            |              | 
| exceptional items,  |         |           |          |             |            |              | 
| share option charge |         |           |          |             |            |              | 
| and other           |         |           |          |             |            |              | 
| amortisation        |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Group operating     |    32.4 |       7.3 |    (1.0) |      (14.0) |       24.7 |        (2.0) | 
| profit before       |         |           |          |             |            |              | 
| exceptional items,  |         |           |          |             |            |              | 
| share option charge |         |           |          |             |            |              | 
| and other           |         |           |          |             |            |              | 
| amortisation        |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Other               |         |           |          |             |            |              | 
| administrative      |         |           |          |             |            |              | 
| expenses:           |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| >Exceptional items  |  (12.0) |         - |        - |           - |     (12.0) |            - | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| > Share option      |   (5.8) |     (1.3) |        - |       (0.9) |      (8.0) |            - | 
| charge              |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| >   Other           |   (3.9) |         - |        - |           - |      (3.9) |            - | 
| amortisation        |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Total               | (112.7) |    (13.2) |    (2.7) |      (14.9) |    (143.5) |        (4.7) | 
| administrative      |         |           |          |             |            |              | 
| expenses            |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Operating           |    10.7 |       6.0 |    (1.0) |      (14.9) |        0.8 |        (2.0) | 
| profit/(loss)       |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Balance sheet       |         |           |          |             |            |              | 
| information         |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Total assets        |   133.9 |      13.5 |        - |           - |      147.4 |            - | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Total liabilities   |  (53.7) |     (9.3) |        - |           - |     (63.0) |            - | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
|                     |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
| Expenditure         |    13.7 |       1.0 |        - |           - |       14.7 |          0.3 | 
| incurred to acquire |         |           |          |             |            |              | 
| property, plant and |         |           |          |             |            |              | 
| equipment and       |         |           |          |             |            |              | 
| intangible assets   |         |           |          |             |            |              | 
+---------------------+---------+-----------+----------+-------------+------------+--------------+ 
 
 
 
 
 
 
 
 
 
Sportingbet Plc 
Notes to the Financial Information (Continued) 
Year Ended 31 July 2009 
 
 
4. Primary and secondary segmental information (continued) 
 
 
For segmental information by activity, revenue is attributed to three principal 
areas of activity: sports betting, casino gaming and poker. 
 
 
+--------------------------------------------+---------+---------+---------+---------+ 
| 2008                                       |  Sports |  Casino |   Poker |   Total | 
|                                            | betting |  gaming |    rake |         | 
+--------------------------------------------+---------+---------+---------+---------+ 
|                                            |    GBPm |    GBPm |    GBPm |    GBPm | 
+--------------------------------------------+---------+---------+---------+---------+ 
| Amounts wagered                            | 1,291.0 |    36.8 |    20.0 | 1,347.8 | 
+--------------------------------------------+---------+---------+---------+---------+ 
|                                            |         |         |         |         | 
+--------------------------------------------+---------+---------+---------+---------+ 
| Net gaming revenue                         |    87.5 |    36.8 |    20.0 |   144.3 | 
+--------------------------------------------+---------+---------+---------+---------+ 
 
 
 
 
5. Exceptional items 
 
 
The following exceptional costs were incurred: 
 
 
+-----------------------------------------------------+---------+---------+---------+ 
|                                                     |         |    2009 |    2008 | 
+-----------------------------------------------------+---------+---------+---------+ 
|                                                     | Notes   |    GBPm |    GBPm | 
+-----------------------------------------------------+---------+---------+---------+ 
|                                                     |         |         |         | 
+-----------------------------------------------------+---------+---------+---------+ 
| Reorganisation costs relating to UIGEA              | (a)     |       - |     3.3 | 
+-----------------------------------------------------+---------+---------+---------+ 
| Transfer of licensable activities to the Channel    | (b)     |       - |     4.0 | 
| Islands                                             |         |         |         | 
+-----------------------------------------------------+---------+---------+---------+ 
| Transfer of EMEA and poker customer services        | (c)     |       - |     0.3 | 
| operation to Dublin                                 |         |         |         | 
+-----------------------------------------------------+---------+---------+---------+ 
| Paradise - Boss migration                           | (d)     |       - |   (0.3) | 
+-----------------------------------------------------+---------+---------+---------+ 
| Transfer of Spanish customer services operation to  | (e)     |       - |     4.7 | 
| Dublin                                              |         |         |         | 
+-----------------------------------------------------+---------+---------+---------+ 
| Provision against monies due from payment           | (f)     |     4.2 |       - | 
| processing provider                                 |         |         |         | 
+-----------------------------------------------------+---------+---------+---------+ 
|                                                     |         |     4.2 |    12.0 | 
+-----------------------------------------------------+---------+---------+---------+ 
 
 
(a)    The impact of the passing of the UIGEA and the subsequent decision to 
close the US-facing part of Paradise Poker and dispose of the remaining 
US-facing operations resulted in a number of reorganisation costs (including 
redundancies and other related costs amounting to GBPnil (2008: GBP3.1m) and 
retention and loyalty payments to retained employees of GBPnil (2008: GBP0.2m)). 
(b)    The costs relating to the transfer of the licensable activities to 
Alderney and Guernsey include redundancy, recruitment, training, temporary 
accommodation and other related costs. 
(c)    The costs to create the dedicated EMEA and poker customer services and 
fraud centre in Dublin comprise redundancy, recruitment, training, temporary 
accommodation and other related costs. 
(d)Paradise - Boss migration costs relating to the migration of Paradise Poker 
players to the Boss Media platform include redundancy, one-off migration 
marketing and other related costs. 
(e)    The costs to transfer the Spanish language customer services centre to 
Dublin include recruitment, training, temporary accommodation costs, one-off 
marketing, the termination payment to the former Spanish partner and other 
related costs. 
(f)    Provision against monies due from one of the Group's European payment 
processing providers, where the amount owed by the third party is in dispute and 
its recoverability is not sufficiently clear. 
 
 
 
 
 
 
6. Share option charge 
 
 
+--------------------------------------------------------+------------+------------+ 
|                                                        |      Total |      Total | 
|                                                        |       2009 |       2008 | 
+--------------------------------------------------------+------------+------------+ 
|                                                        |       GBPm |       GBPm | 
+--------------------------------------------------------+------------+------------+ 
|                                                        |            |            | 
+--------------------------------------------------------+------------+------------+ 
| Share option charge                                    |        3.1 |        7.6 | 
+--------------------------------------------------------+------------+------------+ 
| Social security costs on share options                 |          - |        0.4 | 
+--------------------------------------------------------+------------+------------+ 
|                                                        |        3.1 |        8.0 | 
+--------------------------------------------------------+------------+------------+ 
 
 
 
Sportingbet Plc 
Notes to the Financial Information (Continued) 
Year Ended 31 July 2009 
 
 
7. Earnings per share 
 
 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
|                          | Continuing | Discontinued | Total | Continuing | Discontinued |  Total | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
|                          |       2009 |         2009 |  2009 |       2008 |         2008 |   2008 | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
|                          |            |              |       |            |              |        | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Profit/(loss) per        |            |              |       |            |              |        | 
| ordinary share           |            |              |       |            |              |        | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Basic                    |       4.6p |       (2.0)p |  2.6p |     (0.5)p |       (0.4)p | (0.9)p | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Diluted                  |       4.2p |       (1.8)p |  2.4p |     (0.5)p |       (0.4)p | (0.9)p | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
|                          |            |              |       |            |              |        | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Adjusted earnings per    |            |              |       |            |              |        | 
| ordinary share           |            |              |       |            |              |        | 
| (before exceptional      |            |              |       |            |              |        | 
| items, share option      |            |              |       |            |              |        | 
| charge and amortisation) |            |              |       |            |              |        | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Basic                    |       6.5p |       (0.3)p |  6.2p |       4.8p |       (0.5)p |   4.3p | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Diluted                  |       6.0p |       (0.3)p |  5.7p |       4.2p |       (0.4)p |   3.8p | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
The calculation of basic earnings per share is based on the profit/(loss) on 
ordinary activities after taxation attributable to shareholders of Sportingbet 
Plc and the weighted average number of shares in issue during the year. 
 
 
Due to the size of non-cash items the Group has adjusted its earnings per 
ordinary share to exclude exceptional items, share option charge and 
amortisation: 
 
 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
|                          | Continuing | Discontinued | Total | Continuing | Discontinued |  Total | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
|                          |       2009 |         2009 |  2009 |       2008 |         2008 |   2008 | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
|                          |       GBPm |         GBPm |  GBPm |       GBPm |         GBPm |   GBPm | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Basic earnings           |       21.8 |        (9.4) |  12.4 |      (2.3) |        (2.0) |  (4.3) | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Exceptional items        |        4.2 |            - |   4.2 |       12.0 |            - |   12.0 | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Share option charge      |        3.1 |            - |   3.1 |        8.0 |            - |    8.0 | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Amortisation             |        1.9 |            - |   1.9 |        3.9 |            - |    3.9 | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
| Adjusted earnings        |       31.0 |        (9.4) |  21.6 |       21.6 |        (2.0) |   19.6 | 
+--------------------------+------------+--------------+-------+------------+--------------+--------+ 
 
 
 
 
During the year the Group had the following weighted average number of shares in 
issue and potentially dilutive shares: 
 
 
+----------------------------------------------------+----------------------------------------------------+----------------+ 
|                                                    |                                               2009 |           2008 | 
+                                                    +----------------------------------------------------+----------------+ 
|                                                    |                                                No. |            No. | 
+----------------------------------------------------+----------------------------------------------------+----------------+ 
| Weighted average number of shares in issue         |                                        477,099,664 |   454,244,357  | 
+----------------------------------------------------+----------------------------------------------------+----------------+ 
|                                                    |                                                    |                | 
+----------------------------------------------------+----------------------------------------------------+----------------+ 
| Employee share schemes                             |                                         39,630,748 |    38,686,358  | 
+----------------------------------------------------+----------------------------------------------------+----------------+ 
| Contingent consideration                           |                                                  - |    19,187,386  | 
+----------------------------------------------------+----------------------------------------------------+----------------+ 
|                                                    |                                                    |                | 
+----------------------------------------------------+----------------------------------------------------+----------------+ 
| Fully diluted number of weighted average number of |                                        516,730,412 |   512,118,101  | 
| shares in issue                                    |                                                    |                | 
+----------------------------------------------------+----------------------------------------------------+----------------+ 
 
 
  Sportingbet Plc 
Notes to the Financial Information (Continued) 
Year Ended 31 July 2009 
 
 
7. Earnings per share (continued) 
 
 
As at 31 July 2009 the Group had the following shares in issue and potentially 
dilutive shares: 
 
 
+---------------------------------------------------+---------------------------------------------------+------------------+ 
|                                                   |                                              2009 |             2008 | 
+                                                   +---------------------------------------------------+------------------+ 
|                                                   |                                               No. |              No. | 
+---------------------------------------------------+---------------------------------------------------+------------------+ 
| Number of shares in issue                         |                                       483,987,106 |     472,011,023  | 
+---------------------------------------------------+---------------------------------------------------+------------------+ 
|                                                   |                                                   |                  | 
+---------------------------------------------------+---------------------------------------------------+------------------+ 
| Employee share schemes                            |                                        39,630,748 |      38,686,358  | 
+---------------------------------------------------+---------------------------------------------------+------------------+ 
| Contingent consideration                          |                                                 - |      19,187,386  | 
+---------------------------------------------------+---------------------------------------------------+------------------+ 
|                                                   |                                                   |                  | 
+---------------------------------------------------+---------------------------------------------------+------------------+ 
| Fully diluted number of shares in issue           |                                       523,617,854 |     529,884,767  | 
+---------------------------------------------------+---------------------------------------------------+------------------+ 
 
 
 
 
8. Property, plant and equipment 
 
 
Additions to property, plant and equipment were GBP6.1m during the year (2008: 
GBP12.2m), relating primarily to the purchase of two residential properties in 
Guernsey and IT hardware. 
 
 
 
 
9. Movement in Group equity 
 
 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
|                           |  Issued |   Share |         |        |  Profit |  Foreign |       | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
|                           |   share | premium |  Shares |    Own |     and | exchange |       | 
|                           |         |         |      to |        |    loss |          |       | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
|                           | capital | account |      be | shares | account |  reserve | Total | 
|                           |         |         |  issued |        |         |          |       | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
|                           |    GBPm |    GBPm |    GBPm |   GBPm |    GBPm |     GBPm |  GBPm | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| As at August 2007         |     0.4 |    42.9 |    14.6 |      - |    16.8 |    (2.6) |  72.1 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
|                           |         |         |         |        |         |          |       | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Acquisitions              |     0.1 |    13.4 |   (5.6) |      - |       - |        - |   7.9 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Share option charge       |       - |       - |       - |      - |     7.6 |        - |   7.6 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Loss for the year         |       - |       - |       - |      - |   (4.3) |        - | (4.3) | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Foreign currency exchange |       - |       - |       - |      - |       - |      1.1 |   1.1 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
|                           |         |         |         |        |         |          |       | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| As at 1 August 2008       |     0.5 |    56.3 |     9.0 |      - |    20.1 |    (1.5) |  84.4 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
|                           |         |         |         |        |         |          |       | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Acquisitions              |       - |     3.1 |   (9.0) |      - |       - |        - | (5.9) | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Share option charge       |       - |       - |       - |      - |     3.1 |        - |   3.1 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Profit for the year       |       - |       - |       - |      - |    12.4 |          |  12.4 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Purchase of own shares    |       - |       - |       - |  (3.0) |       - |        - | (3.0) | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Issue of own shares in    |       - |       - |       - |    3.0 |   (3.0) |        - |     - | 
| lieu of options           |         |         |         |        |         |          |       | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Hedging reserve           |       - |       - |       - |      - |     0.7 |          |   0.7 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| Foreign currency exchange |       - |       - |       - |      - |       - |      1.5 |   1.5 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
|                           |         |         |         |        |         |          |       | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
| As at 31 July 2009        |     0.5 |    59.4 |       - |      - |    33.3 |        - |  93.2 | 
+---------------------------+---------+---------+---------+--------+---------+----------+-------+ 
 
 
 
 
 
 
 
 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 FR UUGWPUUPBGBQ 
 
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