Haike Chemical Interim Results

Date : 09/17/2008 @ 2:00AM
Source : UK Regulatory (RNS and others)
Stock : Haike Chemical Group (HAIK)
Quote : 28.0  0.5 (1.82%) @ 4:14AM
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Haike Chemical Interim Results

    RNS Number : 5660D
  HaiKe Chemical Group Ltd.
  17 September 2008
   



    HaiKe Chemical Group Ltd.

    UNAUDITED RESULTS FOR THE SECOND QUARTER AND SIX MONTHS ENDED 
    30 JUNE 2008

    HaiKe Chemical Group Ltd ("HaiKe" or the "Company"), the AIM quoted (AIM: HAIK)
petrochemical, speciality chemical and biochemical
business based in China, is pleased to announce its unaudited results for the second quarter
("2008Q2") and six months ended 30 June 2008
("2008H1").

    The results for the second quarter ("2007Q2") and six months ended 30 June 2007
("2007H1"), which are set out below for comparative
purposes, are those of the Company and its subsidiaries. 

    First Half 2008 Highlights

    *     Total revenues increased 85% to US$ ("$") 317.5m (2007H1: $171.4m)
    *     Petrochemical revenues increased 98% to $266.8m (2007H1: $134.9m)
    *     Speciality chemical and biochemical revenues increased 39% to $50.7m (2007H1:
$36.6m)
    *     Gross margin decreased to 3.6% (2007H1: 10.1%)
    *     Loss after tax of $1.0m (2007H1: profit of $8.4m)
    *     Loss after minority interests of $3.0m (2007H1: profit of $5.9m)
    *     Construction of the speciality chemical facilities completed

    Second Quarter 2008 Highlights

    *     Total revenues increased 80% to $175.8m (2007Q2: $97.6m)
    *     Petrochemical revenues increased 90% to $150.1m (2007Q2: $78.8m)
    *     Speciality chemical and biochemical revenues increased 37% to $25.8m (2007Q2:
$18.8m)
    *     Gross margin decreased to 2.4% (2007Q2: 8.6%)
    *     Loss after tax of $2.0m (2007Q2: profit of $4.5m)
    *     Loss after minority interests of $2.9m (2007Q2: profit of $3.3m)

    As announced on 20 June 2008, the Company has decided that it will be moving to half
yearly reporting with effect from this
announcement.

    Mr. Yang Xiaohong, Executive Chairman, said: 

    "I am pleased to present our results for the second quarter and the first half of 2008.
While these results reflect the current
challenging market conditions that have been experienced by the Group, I would like to
highlight that these conditions are beginning to
improve.  The price of crude oil is steadily dropping from its record high in July 2008 and we
have entered into a major production contract
with Sinopec Shandong Petroleum Branch, a subsidiary of one of the largest Chinese state-owned
oil companies, on 5 September 2008, I am
confident that this will have a positive impact on our margins going forward.

Despite these adverse conditions, we experienced a particularly strong performance in the
speciality chemical division over the first half,
which generated a pre tax profit of $6.6m, up 51% on the comparable period last year.

    Recognising its potential, and until there is a significant improvement in the market
conditions being experienced in the petrochemical
sector, our focus going forward will be on the development of our speciality chemical
facilities and improving the flexibility and scale of
our petrochemical activities. This will ensure the Company continues to increase both its
speciality chemical sales and the manufacture of
the Company's high-margin products. This is expected to benefit overall margins and ultimately
profit." 

    For further information please contact:

 HaiKe                           Johnson Lau, Chief Finance Officer                  +86 (0)
546 8289173
                                                                                     +852
37520631
 Evolution Securities Limited    Stuart Andrews                                      +44 (0)
20 7071 4300
 (Nominated adviser)
 Evolution Securities China      Barry Saint / Esther Lee                            +44 (0)
20 7220 4850
 Limited 
 (Financial adviser and broker)
 Cardew Group                    Rupert Pittman / Shan Shan Willenbrock / Catherine  +44 (0)
20 7930 0777
                                 Maitland 
    

    First Half 2008 Results

    Operating profit decreased 52% from $11.4m in 2007H1 to $5.5m in 2008H1, and the loss
after tax was $1.0m (2007H1: profit after tax of
$8.4m). The gross margin dropped from 10.1% in 2007H1 to 3.6% in 2008H1.  

Total revenue increased 85% from $171.4m in 2007H1 to $317.5m in 2008H1. On a segmental basis,
the sales of petrochemical products increased
from $134.9m in 2007H1 to $266.8m in 2008H1, as a result of an increased selling price and
sales volume, while sales of speciality chemicals
(including biochemical) grew from $36.6m in 2007H1 to $50.7m in 2008H1, due to increased
market demand.

    Cost of sales increased from $154.1m in 2007H1 to $306.2m in 2008H1, reflecting the
significant increase of material costs and sales
volume. The incremental selling prices of the petrochemical products were lower than the
increases in material costs for the petrochemical
sector and this contributed to the lower gross margin and fall in profit in the first half.
Conversely however, the shift towards the
higher-margin speciality chemical and biochemical products resulted in an improved gross
margin and profit for the chemical side of the
business, with profit before tax for the speciality chemical and biochemical businesses
increasing 51% to $6.6m (2007H1: $4.4m) and gross
margin for these divisions increasing from 19.3% to 20.1%. Nonetheless, the reduction in the
petrochemical margins still outweighed the
increases in speciality chemical and biochemical margins and the overall gross margin declined
to 3.6% in 2008H1 from 10.1% in 2007H1. 

    Sales and distribution expenses increased 44% from $1.5m in 2007H1 to $2.2m in 2008H1 as a
result of the increased freight charges and
promotion costs resulting from the significant increase in sales of the speciality chemical
products compared to the prior period. Other
administrative expenses increased slightly from $3.6m in 2007H1 to $4.5m in 2008H1 as a result
of additional personnel costs. Finance costs
increased 85% from $3.2m in 2007H1 to $6.0m in 2008H1 due to the increase of the average loan
balance and increase of the prime rate in
China from 6.57% to 7.47% during the period. 

    As a result of the above, operating profit decreased by $5.9m to $5.5m in 2008H1 from
$11.4m in 2007H1. Profit before income tax also
decreased from $8.4m in 2007H1 to a loss of $0.2m in 2008H1. 

The two-year full income tax exemptions granted to three operating subsidiaries, Hi-Tech
Chemical, Hi-Tech Spring and Hi-Tech Shengli,
expired in January 2008. These three operating subsidiaries now remain entitled to a
three-year 50% income tax exemption from January 2008
to December 2010. This change in tax exemptions resulted in an income tax increase to $0.7m in
2008H1 from $0.1m in 2007H1.
    
    
The loss attributable to the shareholders of HaiKe in 2008H1 was $2.9m compared with a profit
of $5.9m in 2007H1.

    Basic and diluted loss per share were both US 7.5 cents in 2008H1, as compared with
earnings per share of US 17 cents and US 16 cents in
2007H1, respectively.

    Capital expenditure

    Investment in property, plant and equipment increased from $19.0m in 2007H1 to $28.6m in
2008H1, mainly due to the construction works
for the capacity expansion projects of dimethyl carbonate and caustic soda (in the speciality
chemical segment). The Company incurred costs
of $18.1m on the construction of the heavy oil catalytic cracking facility in 2007H1, which
was completed in November 2007.

    Cash flows

    In 2008H1, cash used for operating activities amounted to $2.5m whereas the cash generated
from operating activities amounted to $20.6m
in 2007H1 in line with the decrease in operating profit.

    The capital expenditure of $28.6m was mainly funded from the increase in bank borrowings,
from $86.1m as at 31 December 2007 to $147.4m
as at 30 June 2008. Within the Chinese banking system, it is common to provide bank borrowings
on a short-term renewal basis to most
non-government controlled enterprises. It is expected that the facilities will be renewed when
they fall due.

    Cash and cash equivalents increased from $24.3m as at 31 December 2007 to $42.9m as at 30
June 2008.

      Liquidity and financial risk

    We believe that the Company has sufficient funds to meet foreseeable business requirements
due to a number of factors including the
entry into a major production contract with Sinopec Shandong Petroleum Branch on 5 September
2008, the fact that raw material costs are
currently dropping, resulting in an anticipated improvement in market conditions in the
petrochemical sector and the unutilised banking
facilities of approximately $3m. Any surplus funds may be used for further investments,
although we will not undertake any speculative
treasury transactions.


    Operational Review

    During the first half of 2008, the petrochemical sector continued to experience
challenging market conditions, with crude oil prices
rising across the globe. The ongoing rise in oil prices continued to put pressure on the
Company's residual oil and petrolatum oil feedstock
and had a direct negative impact on overall petrochemical margins and profit. Unfortunately,
in the first half, these reductions were not
offset by increases in the selling prices of diesel products.  

    The Board believes that there will be further changes in the domestic oil pricing policy
by the Chinese government. These changes were
partially carried out on 19 June 2008 when the guiding prices of refined products were
increased by an average of 18%.  It is expected that
further changes, as and when they occur, will allow the Company to sell certain refined
products at higher prices, which will help to offset
the reduction in margins and profit. 

    As a result of the ongoing challenging market conditions within the petrochemical sector,
the Company is increasing its focus on the
speciality chemical sector. Despite the petrochemical business being the largest contributor
to group revenue, the speciality chemical
business is now the largest contributor to group profit. The focus for the Company going
forward is therefore to increase speciality
chemical production with selective production of petrochemical products, mainly focusing on
higher-margin products to enhance profit.

    The testing phase of the dimethyl carbonate and caustic soda expansion projects was
completed in July 2008 and these facilities are
expected to become fully operational during the third quarter. These facilities are expected
to increase the percentage of sales coming from
the speciality chemical business and increase the proportion of sales coming from high-margin
products. 

    The biochemical business, being part of the speciality chemical segment, remains the
Company's smallest contributor to group revenue and
profit, although revenue increased by 65% (from $1.3m to $2.2m) and gross profit increased by
62% (from $0.3m to $0.5m) compared to 2007H1.
Although its results do not have a significant impact on the Group's overall results, the
biochemical market is still a market where good
gross margins can be achieved. In February 2008, there were several fatalities resulting from
contaminated heparin-based products, which
were being exported from China to the United States and Germany. Although HaiKe's products
were not involved in these fatalities, . the
Chinese government imposed a temporary restriction on the export of heparin-based products for
the entire biochemical industry, which
resulted in our lower than expected biochemical sales for 2008Q1. The temporary restriction
applied to all exporters, even though our
products did not breach any safety standards. The Company subsequently passed all quality
assurance testing and the restriction was lifted in April 2008. Despite this temporary
restriction, demand for
our biochemical products was strong for the rest of the period during 2008H1.

    Outlook

    Market conditions for the petrochemical sector remain difficult but demand for our
products continues to increase.  As a result of
consistently high oil prices, and in the absence of further price adjustment notices for the
refined oil products in China, the margins of
the petrochemical side of the business reduced to a level at which those operations were not
profitable. We therefore determined to carry
out the essential maintenance of the refinery facilities in July and August 2008, which
involved a complete shut-down of the refining
operations to help reduce the Company's exposure to further risk.

    Given that raw material costs are currently decreasing and the award of a major new
contract with Sinopec Shandong Petroleum Branch, a
subsidiary of one of the largest Chinese state-owned oil companies, on 5 September 2008, we
reopened the refinery facilities on 4 September
2008.

    The speciality chemical business is showing strong improvements on the comparable period
last year and, again, we are continuing to
experience increasing demand for our products. 

    The focus for the second half of 2008 is to continue the expansion of the dimethyl
carbonate and caustic soda production facilities
whereby the new facilities will be completed in the third quarter of 2008. We continue to
explore a number of other capacity expansion
projects, in particular within the speciality chemical sector, together with other potential
applications and revenue streams both in our
existing and related new markets. 

    We are confident of achieving further growth in revenues for the remainder of 2008 despite
the high oil prices. We anticipate that this
growth will be driven by our existing areas of business, including the speciality chemical
business, and will be supported by increased
domestic demand for all our products. In addition, we will continue to explore opportunities
in the oil refinery business to ensure that we
are operating with positive margins. 
      CONSOLIDATED INCOME STATEMENT 
                                     Three months ended      Three months ended    Six months
ended 30     Six months ended 30 Jun 2007  
                                            30 Jun 2008             30 Jun 2007          Jun
2008                                        
                                                US$'000                 US$'000               
 US$'000                         US$'000  
                                                                     (Restated)               
                                          
                                              Unaudited               Unaudited              
Unaudited                       Unaudited  
                                                                                              
                                          
 Revenue                                        175,820                  97,558               
 317,524                         171,428  
 Cost of sales                                (171,550)                (89,168)              
(306,230)                       (154,133)  
 Gross profit                                     4,270                   8,390               
  11,294                          17,295  
 Other operating income                             680                     650               
     924                             996  
 Selling and distribution                         (903)                   (928)               
 (2,195)                         (1,520)  
 expenses                                                                                     
                                          
 AIM admission expenses                               -                       -               
       -                         (1,772)  
 Other administrative expenses                  (2,629)                 (1,865)               
 (4,527)                         (3,587)  
 Total administrative expenses                  (2,629)                 (1,865)               
 (4,527)                         (5,359)  
 Profit from operations                           1,418                   6,247               
   5,496                          11,412  
 Finance income                                     213                     151               
     406                             191  
 Finance costs                                  (3,231)                 (2,012)               
 (5,983)                         (3,231)  
 Share of results of associate                     (24)                      45               
   (135)                              45  
 (Loss)/profit before income                    (1,624)                   4,431               
   (216)                           8,417  
 tax                                                                                          
                                          
 Income tax benefit (expense)                     (326)                      41               
   (736)                             (1)  
 (Loss)/profit for the period                   (1,950)                   4,472               
   (952)                           8,416  
                                                                                              
                                          
 Attributable to:                                                                             
                                          
 Equity holders of the parent                   (2,857)                   3,274               
 (2,975)                           5,862  
 Minority interest                                  907                   1,198               
   2,023                           2,554  
                                                (1,950)                   4,472               
   (952)                           8,416  
                                                                                              
                                          
 (Loss)/earnings per share                                                                    
                                          
 Basic                                         $(0.075)                  $0.088               
$(0.078)                          $0.170  
 Diluted                                       $(0.075)                  $0.079               
$(0.078)                          $0.160  
                                                                                              
                                          


      CONSOLIDATED BALANCE SHEET 
                                       30 Jun 2008    30 Jun 2007    31 Dec 2007
                                           US$'000        US$'000        US$'000
                                         Unaudited      Unaudited        Audited
 ASSETS                                                            
 Non-current assets                                                
 Property, plant and equipment             131,090         71,152        105,162
 Intangible assets                           4,455          2,651          3,099
 Investments in equity-accounted                                   
 associates                                    187            171            354
 Available-for-sale investments                544            644            496
 Deferred tax assets                           734          1,100            661
                                           137,010         75,718        109,772
 Current assets                                                    
 Inventories                                67,941         19,850         44,858
 Trade and other receivables                33,183         22,623         30,169
 Amounts due from related parties                -          2,384              -
 Financial assets at fair value                                    
 through profit or loss                          -          1,576            274
 Cash and cash equivalents                  42,943         36,840         24,319
                                           144,067         83,273         99,620
 Total assets                              281,077        158,991        209,392
                                                                   
 LIABILITIES                                                       
 Current liabilities                                               
 Short-term loan                           144,529         71,266         86,093
 Trade and other payables                   63,808         37,164         56,763
 Deferred income                               146            131            185
 Income tax payable                          2,124          2,351          1,630
 Amounts due to related parties              7,532            194          7,223
                                           218,139        111,106        151,894
 Non-current liabilities                                           
 Long-term loan                              2,916          2,705              -
 Deferred income                             1,264          1,006          1,412
                                             4,180          3,711          1,412
 Total liabilities                         222,319        114,817        153,306
      CONSOLIDATED BALANCE SHEET continued 
                                                  30 Jun 2008    30 Jun 2007    31 Dec 2007
                                                      US$'000        US$'000        US$'000
                                                    Unaudited      Unaudited        Audited
 CAPITAL AND RESERVES                                                         
 Share capital                                             77             77             77
 Share premium                                         18,338         18,338        18,338 
 Consolidation reserve                                  4,259          4,259          4,259
 Share option reserve                                     251            251            251
 Statutory reserves                                     3,996          2,351          3,996
 Foreign currency translation                                                 
 reserve                                                6,116          1,147          2,911
 Retained earnings                                     13,221         11,015         16,196
 Equity attributable to equity holders of the                                 
 parent                                                46,258         37,438         46,028
 Minority interest                                     12,500          6,736         10,058
 Total equity                                          58,758         44,174         56,086
 Total liabilities and equity                         281,077        158,991        209,392

      CONSOLIDATED STATEMENT OF CHANGES IN EQUITY  
 Attributable to equity holders of the parent





  
    Share capital
  
      Share premium
  
      Other  reserves
  
      Statutory reserve
  
      Retained earnings
  
      Foreign currency translation reserve
  
    Total
  
      Minority interests
  
      Total equity
      (Restated)
      US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
      Unaudited

















      Balance as at 1 January 2007 (Audited)
      50
  
    -
  
    4,259
  
    2,351
  
    5,105
  
    433
  
    12,198
  
    4,358
  
    16,556
      Foreign currency translation
      -
  
    -
  
    -
  
    -
  
    -
  
    714
  
    714
  
    150
  
    864
      Net income recognised directly in equity
      -
  
    -
  
    -
  
    -
  
    -
  
    714
  
    714
  
    150
  
    864
      Net profit for the financial period as restated
      -
  
    -
  
    -
  
    -
  
    5,862
  
    -
  
    5,862
  
    2,554
  
    8,416
      Total recognised income and expense for the financial period 
      -
  
    -
  
    -
  
    -
  
    5,862
  
    714
  
    6,576
  
    2,704
  

    9,280
      Dividend paid this year 
      -
  
    -
  
    -
  
    -
  
    -
  
    -
  
    -
  
    (278)
  
    (278)
      Issue of share capital
      27
  
    20,154
  
    -
  
    -
  
    -
  
    -
  
    20,181
  
    -
  
    20,181
      Share issue costs
      -
  
    (1,816)
  
    -
  
    -
  
    -
  
    -
  
    (1,816)
  
    -
  
    (1,816)
      Expenses of flotation
      -
  
    -
  
    251
  
    -
  
    -
  
    -
  
    251
  
    -
  
    251
      Transfer from minority interest
      -
  
    -
  
    -
  
    -
  
    48
  
    -
  
    48
  
    (48)
  
    -
      Balance as at 30 June 2007 (unaudited )
      77
  
    18,338
  
    4,510
  
    2,351
  
    11,015
  
    1,147
  
    37,438
  
    6,736
  
    44,174
      CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - continued 
 Attributable to equity holders of the parent

      
 
      
 
      
 
      
 
  
    Share capital
  
      Share premium
  
      Other  reserves
  
      Statutory reserve
  
      Retained earnings
  
      Foreign currency translation reserve
  
    Total
  
      Minority interests
  
      Total equity
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
  
    US$'000
      Unaudited

















      Balance as at 1 January 2008
      77
  
    18,338
  
    4,510
  
    3,996
  
    16,196
  
    2,911
  
    46,028
  
    10,058
  
    56,086
      Foreign currency translation
      -
  
    -
  
    -
  
    -
  
    -
  
    3,205
  
    3,205
  
    419
  
    3,624
      Net income recognised directly in equity
      -
  
    -
  
    -
  
    -
  
    -
  
    3,205
  
    3,205
  
    419
  
    3,624
      Net loss for the financial period
      -
  
    -
  
    -
  
    -
  
    (2,975)
  
    -
  
    (2,975)
  
    2,023
  
    (952)
      Total recognised income and expense for the financial period
      -
  
    -
  
    -
  
    -
  
    (2,975)
  
    -
  
    (2,975)
  
    2,023
  
    (952)
      Balance as at 30 June 2008 (unaudited)

      77
  
    18,338
  
    4,510
  
    3,996
  
    13,221
  
    6,116
  
    46,258
  
    12,500
  
    58,758

    Other reserves comprise the consolidation reserves and the options issued.    CONSOLIDATED
CASH FLOW STATEMENTS 
                                 Note    Three months ended      Three months ended     Six
months ended 30     Six months ended 30
                                                30 Jun 2008             30 Jun 2007           
    Jun 2008                Jun 2007
                                                    US$'000                 US$'000           
     US$'000                 US$'000
                                                                         (Restated)           
              
                                                  Unaudited               Unaudited           
   Unaudited               Unaudited
 Cash flow from operating                          (15,916)               14,929              
     (2,495)                  20,565
 activities                         a                                                         
              
 Cash flow from investing                                                                     
              
 activities                                                                                   
              
 Purchase of property, plant                       (14,469)                (12,730)           
    (28,579)                (19,071)
 and equipment                                                                                
              
 Purchase of intangible assets                         (14)                   (851)           
     (1,153)                   (851)
 Purchase of investment                                   -                   (268)           
           -                 (1,558)
 securities                                                                                   
              
 Sales of financial assets held                         285                       -           
         285                       -
 for trading                                                                                  
              
 Purchase of shares in                                    -                    (15)           
           -                    (15)
 subsidiary from minorities                                                                   
              
 Proceeds from disposal of                               27                     (9)           
          27                      49
 property, plant and equipment                                                                
              
 Dividend income                                         71                       -           
          71                       -
 Cash flow used in investing                       (14,100)                (13,873)           
    (29,349)                (21,446)
 activities                                                                                   
              
                                                                                              
              
 Cash flow from financing                                                                     
              
 activities                                                                                   
              
 Issuance of ordinary shares                              -                       -           
           -                  20,181
 for public offering                                                                          
              
 Share issue expenses                                     -                       -           
           -                 (1,816)
 Proceeds of short-term loan                         73,247                  29,288           
     116,858                  56,318
 Repayment in short-term loan                      (32,363)                (20,952)           
    (62,376)                (36,381)
 Interest paid                                      (3,231)                 (2,012)           
     (5,983)                 (3,231)
 Dividends paid to minorities                             -                   (278)           
           -                   (278)
 Cash flow from financing                            37,653                   6,046           
      48,499                  34,793
 activities                                                                                   
              
      
 Net increase in cash and cash               7,637     7,102    16,655    33,912
 equivalents                                                            
 Cash at beginning of period                34,402    29,393    24,319     2,528
 Foreign currency translation                  904       345     1,969       400
 differences                                                            
 Cash at end of period                   42,943       36,840    42,943    36,840
        
      NOTES TO THE CONSOLIDATED CASH FLOW STATEMENTS

     (a) Cash flow from operating activities 
                                     Three months ended      Three months ended               
     Six              Six
                                            30 Jun 2008             30 Jun 2007     months
ended 30 Jun     months ended
                                                                                              
    2008              30 
                                                                                              
                 Jun 2007
                                                US$'000                 US$'000               
 US$'000          US$'000
                                                                     (Restated)               
          
                                              Unaudited               Unaudited              
Unaudited        Unaudited
                                                                                              
          
 (Loss)/profit before income                    (1,624)                   4,431               
   (216)            8,417
 tax                                                                                          
          
 Adjustments for:                                                                             
          
 Amortisation of intangible                          31                      73               
      84              142
 assets                                                                                       
          
 Allowance for doubtful trade                      (86)                    (18)               
     (4)               21
 receivables                                                                                  
          
 Allowance for non-trade                             81                      84               
     121            (216)
 receivables                                                                                  
          
 Depreciation of property,                        2,936                   1,723               
   5,594            3,525
 plant and equipment                                                                          
          
 Loss/(gain) on disposal of                           6                    (27)               
       6                4
 property, plant and equipment                                                                
          
 Amortisation of deferred                          (35)                    (33)               
    (71)             (65)
 capital grants                                                                               
          
 Share-based payment                                  -                       -               
       -              439
 Gain from debt restructuring                         -                   (378)               
       -            (378)
 Share of results of associates                      24                    (45)               
     135             (45)
 Dividend income from                              (71)                       -               
    (71)  
 investment securities                                                                        
          
 Finance Income                                   (213)                   (151)               
   (406)            (191)
 Finance expense                                  3,231                   2,012               
   5,983            3,231
 Operating cash flows before                      4,280                   7,671               
  11,155           14,884
 working capital changes                                                                      
          
                                                                                              
          
      
 Working capital changes:                                              
   (Increase)/decrease in:                                             
   Inventories                         (7,534)        639    (19,706)    (2,367)
   Trade and other receivables         (4,063)      5,515     (1,390)      (165)
   Amounts due from related                  -      4,645           -    (1,461)
 parties                                                               
   Increase/(decrease) in:                                             
 Trade and other payables                2,368    (2,897)       7,693     10,278
   Amounts due to related parties     (10,684)          -       (157)          -
 Cash (used for)/generated from       (15,633)     15,573     (2,405)     21,169
 operations                                                            
                                                                       
   Interest received                       213        151         406        191
   Income tax paid                       (496)      (795)       (496)      (795)
 Net cash (used for)/generated        (15,916)     14,929     (2,495)     20,565
 from operating activities                                             


      NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL INFORMATION

    *     BASIS OF PREPARATION AND ACCOUNTING POLICIES

    This unaudited consolidated interim financial information has been prepared using the
recognition and measurement principles of
International Accounting Standards, International Financial Reporting Standards and
Interpretations adopted for use in the European Union
(collectively "IFRSs"). The principal accounting policies used in preparing the interim
results are unchanged from those disclosed in the
Company's annual report for the year ended 31 December 2007. While the financial information
included in this interim financial information
has been prepared in accordance with the recognition and measurement criteria of IFRSs, this
interim financial information does not itself
contain sufficient information to comply fully with IFRSs.

    The financial information for the three and six month periods ended 30 June 2008 and 30
June 2007 is unreviewed and unaudited and does
not constitute the Company's statutory financial statements for those periods. The comparative
financial information for the full year ended
31 December 2007 has, however, been derived from the audited financial statements for that
period. The auditors' report on those accounts
was unqualified and did not include references to any matters to which the auditors drew
attention by way of emphasis without qualifying
their report.

    The results for the first quarter 2007 have been restated to show certain listing fees as
an expense. Previously these fees had been
capitalised. The adjustment reduced reported profits by $1,880,000. This adjustment was made
in 2007Q2 and so no adjustment has been
necessary to subsequent income statements or balance sheets.

      2. TAXATION

    Major components of income tax expense

    The major components of income tax expense are as follows:
                                     Three months ended      Three months ended               
     Six                      Six
                                            30 Jun 2008             30 Jun 2007     months
ended 30 Jun      months ended 30 Jun
                                                                                              
    2008                     2007
                                                US$'000                 US$'000               
 US$'000                  US$'000
                                              Unaudited               Unaudited              
Unaudited                Unaudited
                                                                                              
          
 Current income tax                                 325                       -               
     765                        -
 Deferred income tax:                                                                         
          
   Origination and reversal of                                                                
          
 temporary differences                                1                    (41)               
    (29)                      (1)
 Income tax recognised in                                                                     
          
 income statement                                   326                    (41)               
     736                      (1)

    Relationship between tax expense and accounting profit

    A reconciliation between tax expense and the accounting profit multiplied by the
applicable corporate tax rate is as follows:
                                     Three months ended      Three months ended               
     Six                     Six
                                            30 Jun 2008             30 Jun 2007     months
ended 30 Jun     months ended 30 Jun
                                                                                              
    2008                    2007
                                                US$'000                 US$'000               
 US$'000                 US$'000
                                                                     (Restated)               
          
                                              Unaudited               Unaudited              
Unaudited               Unaudited
                                                                                              
          
 Accounting (loss)/profit                                                                     
          
 before income tax                              (1,624)                   4,431               
   (216)                   8,417
 Tax at respective companies'                                                                 
          
 domestic income tax rate                         (371)                   1,186               
    (54)                   2,143
 Effect of partial tax                            (566)                 (1,240)               
 (1,006)                 (2,638)
 exemption                                                                                    
          
 Tax effect of expenses not                                                                   
          
 deductible for taxation                            540                     (6)               
     583                     496
 purposes                                                                                     
          
 Unrecognised tax loss                              760                       -               
   1,266                       -
 Utilisation of previously                                                                    
          
 unrecognised tax loss                             (37)                      19               
    (53)                       -
 Income tax expense recognised                                                                
          
 in income statement                                326                    (41)               
     736                       1

    Deferred tax assets

    Deferred income tax assets relates to the following:

                                                                 
                                     30 Jun 2008    30 Jun 2007    31 Dec 2007
                                         US$'000        US$'000        US$'000
                                       Unaudited      Unaudited        Audited
                                                                 
 Provision for doubtful debts                704          1,065            632
 Allowance for long-term                      30             22             29
 investment                                                      
 Pre-trading expenses                          -             13              -
                                             734          1,100            661

    Unrecognised tax losses

    As at 30 June 2008, the Group has tax losses of approximately $5,761,000 (30 June 2007:
$1,593,000; 31 December 2007: $1,425,000) that
are available to offset against future taxable profits of the companies in which the losses
arose and for which no deferred tax asset is
recognised due to uncertainty of its recoverability. The use of these tax losses is subject to
the agreement of the tax authorities and
compliance with certain provisions of the tax legislation of China. 


    3. SEGMENTAL ANALYSIS
    (a) Business segments
    The following table presents information about the Company's revenues and results by
business segment for the three and six month
periods ended 30 June 2008 and 2007, respectively.
      
                                        Three months ended      Three months ended            
        Six                      Six
                                               30 Jun 2008             30 Jun 2007     months
ended 30 Jun      months ended 30 Jun
                                                                                              
       2008                     2007
                                                   US$'000                 US$'000            
    US$'000                  US$'000
                                                                        (Restated)            
             
                                                 Unaudited               Unaudited            
  Unaudited                Unaudited
 Sales to external customers                                                                  
             
 Petrochemical                                     150,055                  78,796            
    266,840                  134,873
 Speciality chemical                                25,765                  18,762            
     50,684                   36,555
                                                   175,820                  97,558            
    317,524                  171,428
 (Loss)/profit for the period                                                                 
             
 Petrochemical                                     (4,128)                   2,337            
    (6,235)                    6,229
 Speciality chemical                                 2,952                   2,231            
      6,618                    4,385
 Unallocated expenses                                (448)                   (137)            
      (599)                  (2,197)
 (Loss)/profit from operation before                                                          
             
                                                   (1,624)                   4,431            
      (216)                    8,417
 income tax                                                                                   
             
 Income tax benefit (expense)                        (326)                      41            
      (736)                      (1)
 (Loss)/profit for the period                      (1,950)                   4,472            
      (952)                    8,416

                                30 Jun 2008    30 Jun 2007    31 Dec 2007
                                    US$'000        US$'000        US$'000
                                  Unaudited      Unaudited        Audited
 Segment assets                                             
 Petrochemical                      222,772        110,122        163,205
 Investment in associate                187            171            179
                                    222,959        110,293        163,384
 Speciality chemical                107,798         62,758         81,368
 Unallocated assets                     706          8,951          1,206
 Elimination                       (50,386)       (23,011)       (36,566)
                                    281,077        158,991        209,392
 Segment liabilities                                        
 Petrochemical                      182,271         83,905        133,981
 Speciality chemical                 86,606         50,501         52,322
 Unallocated liabilities              3,828          3,422          3,569
 Elimination                       (50,386)       (23,011)       (36,566)
                                    222,319        114,817        153,306

                                     Three months ended      Three months ended               
     Six                     Six
                                            30 Jun 2008             30 Jun 2007     months
ended 30 Jun     months ended 30 Jun
                                                                                              
    2008                    2007
                                                US$'000                 US$'000               
 US$'000                 US$'000
                                              Unaudited               Unaudited              
Unaudited               Unaudited
 Other segment information                                                                    
          
 Capital expenditure on                                                                       
          
 property, plant and equipment                                                                
          
 and intangible assets                                                                        
          
 Petrochemical                                    3,555                  17,209               
   3,687                  18,070
 Speciality chemical                             20,247                     260               
  21,807                   1,852
                                                 23,802                  17,469               
  25,494                  19,922
                                                                                              
          
 Depreciation and amortisation                                                                
          
 Petrochemical                                    1,571                     584               
   3,223                   1,217
 Speciality chemical                              1,396                   1,212               
   2,455                   2,450
                                                  2,967                   1,796               
   5,678                   3,667

    (b) Geographical segments

    The following table provides an analysis of the Company's sales by geographical market.

                                  Three months ended      Three months ended                  
  Six                     Six
                                         30 Jun 2008             30 Jun 2007     months ended
30 Jun     months ended 30 Jun
                                                                                              
 2008                    2007
                                             US$'000                 US$'000                
US$'000                 US$'000
                                           Unaudited               Unaudited              
Unaudited               Unaudited
 Sales to external customers                                                                  
       
 People's Republic of China                  170,724                  95,040                
310,653                 166,077
 Exports                                       5,096                   2,518                  
6,871                   5,351
                                             175,820                  97,558                
317,524                 171,428
        

      4. (LOSS) EARNING PER SHARE

    Earnings for the purpose of basic and diluted earnings per share are the net (loss)/profit
for the three and six months attributable to
equity holders of the parent of $(2,857,000) and $(2,975,000) (2007: $3,274,000 and
$5,862,000), respectively.
    The weighted average number of ordinary shares used in the calculation of earnings per
share has been derived as follows:
                                     Three months ended      Three months ended               
     Six                     Six
                                            30 Jun 2008             30 Jun 2007     months
ended 30 Jun     months ended 30 Jun
                                                                                              
    2008                    2007
                                              Unaudited               Unaudited              
Unaudited               Unaudited
                                                                                              
          
 Weighted average number of                  38,353,571              38,353,571             
38,353,571              35,228,946
 ordinary shares-basic                                                                        
          
 Dilutive effect of share                       160,622                 360,213               
 160,622                 360,213
 options                                                                                      
          
 Weighted average number of                  38,514,193              38,713,784             
38,514,193              35,589,159
 ordinary shares-diluted                                                                      
          

    A total of 767,072 share options have not been included in the calculation of diluted
earnings per share because the Group has a net
loss this period and they are anti-dilutive. The existence of these share options could dilute
the earnings per share in the future.


    5. CONTINGENCIES

    As at 30 June 2008, as a warrantor, the Group has guaranteed the bank loans of third
parties to an aggregate amount of $49,952,000 (30
June 2007: $39,561,000; 31 December 2007: $33,580,000). As the financial statements of the
warrantees indicate that the debtors are able to
pay their debts as they mature, the Company's risk of bearing significant warranty liabilities
is considered low. 


    6. SUBSEQUENT EVENTS

    On 23 July 2008, the Company temporarily shut down its oil refinery facilities for a major
overhaul in response to rising oil prices and
the fact that, in the absence of further price adjustment notices for the refined oil products
in China, the margins of the petrochemical
side of the business had reduced to a level at which operations were not profitable. 

    On 4 September 2008, the Company has resumed the oil refinery operations as a result of
the drop in the crude oil price and entry into a
new contract with Sinopec Shandong Petroleum Branch, a subsidiary of one of the largest
Chinese state-owned oil companies. 

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