Netcall Interim Results

Date : 02/26/2009 @ 2:00AM
Source : UK Regulatory (RNS and others)
Stock : Netcall Plc (NET)
Quote : 17.25  0.0 (0.00%) @ 2:50AM
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Netcall Interim Results

 
TIDMNET 
 
RNS Number : 8856N 
Netcall PLC 
26 February 2009 
 
? 
 26 February 2009 
NETCALL PLC 
("Netcall" or "the Group") 
Interim Results 
 
 
Netcall plc (AIM:NET), a leading provider of callback, auto-messaging and 
contact solutions, today announces a positive set of interim results for the six 
months ended 31 December 2008. 
 
 
Financial Highlights 
 
 
  *  Revenue increased by 19% to GBP2.01 million (H1 FY2008: GBP1.69 million). 
 
  *  Gross profit margin increased to 90% (H1 FY2008: 89%). 
 
  *  Operating costs, excluding share-based charges, increased by 5% to 
  GBP1.36 million (H1 FY2008: GBP1.29 million) with fixed costs declining by 7% to 
  GBP1.18 million (H1 FY2008: GBP1.27 million). 
 
  *  Profit before share-based charges and tax increased by 91% to GBP0.54 million 
  (H1 FY2008: GBP0.28 million). 
 
  *  Profit margin before share-based charges and tax of 27% (H1 FY2008: 17%). 
 
  *  Cash position improved by 32% to GBP3.60 million (H1 FY2008: GBP2.73 million) 
  after investing GBP0.45 million in share buy-back programme. 
 
 
 
Operational Highlights 
 
 
  *  Continued expansion of substantial customer base, including contracts in local 
  government, financial services and telecoms sectors. 
 
  *  Significant revenue growth from multiple industry verticals and continued steady 
  demand from financial services. 
 
  *  Proportion of revenues from distribution channels remained constant at 41% (H1 
  FY2008: 42%). 
 
  *  Good start to second half with trading ahead of last year. 
 
Henrik Bang, CEO of Netcall, commented, "The strong performance in the first 
half and the continued positive current trading, being ahead of last year, is 
very encouraging. The current economic conditions make capital investment 
decisions difficult to predict and consequently the timing of one off licence 
sales can make a significant variation to results. However, with a healthy 
pipeline and continued interest in our product offerings, combined with a 
resilient business model and strong financial fundamentals, we remain confident 
about the prospects for Netcall. 
For further enquiries, please contact: 
 
 
+------------------------------------+------------------------------------+ 
| Netcall plc                        | Tel.    +44 (0) 1480 495300        | 
+------------------------------------+------------------------------------+ 
| Roger Allsop, Chairman / Henrik    |                                    | 
| Bang, CEO                          |                                    | 
+------------------------------------+------------------------------------+ 
|                                    |                                    | 
+------------------------------------+------------------------------------+ 
| Evolution Securities               | Tel.    +44 (0) 20 7071 4300       | 
+------------------------------------+------------------------------------+ 
| Rob Collins / Tim Redfern / Adam   |                                    | 
| James                              |                                    | 
+------------------------------------+------------------------------------+ 
|                                    |                                    | 
+------------------------------------+------------------------------------+ 
| ICIS                               | Tel.    +44 (0) 20 7651 8688       | 
+------------------------------------+------------------------------------+ 
| Tom Moriarty / Caroline            |                                    | 
| Evans-Jones                        |                                    | 
+------------------------------------+------------------------------------+ 
 
 
Introduction 
 
 
Netcall is pleased to report a significant improvement in trading for the first 
half of the financial year compared to the same period last year with revenue 
showing strong growth. Gross profit margin increased and with continued firm 
control on costs and cash flow, the period ended with a significant increase in 
both operating profits and cash balances. 
 
 
The Board is encouraged to see that revenues from the Financial Services sector 
remained steady during very challenging market conditions, whilst the Group 
achieved significant growth from other non-financial verticals. We see the 
continued demand for our solutions as a demonstration of the strength of the 
Group's product offerings and an endorsement of the benefits Netcall continues 
to deliver to organisations adapting to a rapidly changing business environment. 
 
 
The Group's fundamentals have continued to strengthen with an increasing cash 
balance, no debt and a high level of recurring revenues combined with strong 
product offerings and good organisational capabilities. Given these fundamentals 
the Board believes Netcall is well positioned for future growth. 
 
 
While the Board remains sensibly cautious about the short term outlook, bearing 
in mind the current market conditions we are pleased to note that the second 
half has started well with current trading being ahead of last year. 
 
 
Financials 
 
 
Revenue for the six months ended 31 December 2008 increased by 19% to GBP2.01 
million compared to the same period in 2007, with both our Product and Services 
revenues growing. 
 
 
A continued focus on cost control resulted in the gross profit margin increasing 
to 90% compared to 89% in the same period in 2007. Operating costs for the 
period increased marginally by 5% to GBP1.36 million from GBP1.29 million with 
the fixed costs declining by 7% to GBP1.18 million. As a result operating costs 
showed a significant decrease from 77% to 68% of revenues. 
 
 
The proportion of sales coming through our established sales channels remained 
steady at 41%, adding significant new names to our customer base. Furthermore 
the recurring nature of revenues from our hosted platforms and maintenance & 
support agreements increased and accounted for 74% of total revenue, continuing 
to provide good visibility. 
 
 
The Group achieved an increase in operating profit before interest, share based 
charges and tax of 113% to GBP0.45 million compared with GBP0.21 million the 
previous year. With interest earnings of GBP0.09 million the adjusted operating 
profits (profits before share-based charges and tax) increased by 91% to GBP0.54 
million compared with GBP0.28 million in the same period last year and as a 
result the adjusted operating profit margin increased from 17% to 27%. 
 
 
Netcall's cash position grew by 32% to GBP3.60 million from GBP2.73 million as 
at 31 December 2007, reflecting the continued cash-generative nature of the 
business. During the period Netcall also invested GBP0.45 million in a share 
buy-back programme resulting in the Group purchasing and applying for 
cancellation of 3,750,206 ordinary shares of 5p each purchased at prices between 
10.5p and 12.0p. 
 
 
Operations 
 
 
We continued the expansion of our substantial customer base, including contracts 
in local government, financial services and telecoms sectors. Furthermore we 
received additional orders from a number of existing customers broadening their 
use of our solutions. 
 
 
During the period we experienced encouraging demand from all sectors, with 
non-financial verticals demonstrating strong revenue growth. Netcall's product 
offerings continued to bring benefits to customers who, in the current 
environment, are seeking ways to reduce costs and increase operational 
efficiencies while continuing to provide high levels of customer service. Where 
already installed, our product continued to show strong performance metrics on 
both our customer premises and hosted platforms. 
 
 
The Board is encouraged by a healthy and growing pipeline and while conversion 
rates are more volatile than in the past, this pipeline gives us confidence in 
the Group's future performance and ability to deliver long term growth. 
 
 
Board Changes 
 
 
On 29 January 2009, Netcall announced that Ron Elder was standing down from the 
Board with immediate effect in order to pursue other interests. The Board would 
like to thank Ron for his contribution and wishes him every success with his 
future endeavours. Following Ron's retirement from the Board, Roger Allsop, 
non-executive director, was appointed non-executive Chairman with immediate 
effect.  Netcall intends to make new appointments to the Board as soon as it is 
practicable. 
 
 
Outlook 
 
 
The strong performance in the first half and the continued positive current 
trading, being ahead of last year, is very encouraging. The current economic 
conditions make capital investment decisions difficult to predict and 
consequently the timing of one off licence sales can make a significant 
variation to results. However, with a healthy pipeline and continued interest in 
our product offerings, combined with a resilient business model and strong 
financial fundamentals, we remain confident about the prospects for Netcall. 
  Condensed Consolidated Interim Income Statement 
 
 
 
 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         | 6 months to |    6 months |   Year to | 
|                                         |             |          to |        30 | 
|                                         | 31 December |          31 |      June | 
|                                         |        2008 |    December |      2008 | 
|                                         | (unaudited) |        2007 | (audited) | 
|                                         |             | (unaudited) |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |     GBP'000 |     GBP'000 |   GBP'000 | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Continuing operations                   |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Revenue                                 |     2,014.5 |     1,690.7 |   3,600.5 | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Cost of sales                           |     (202.2) |     (185.7) |   (386.6) | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Gross profit                            |     1,812.3 |     1,505.0 |   3,213.9 | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Administrative costs before share-based |   (1,360.8) |   (1,293.4) | (2,643.1) | 
| payment charges                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Share-based payment charges             |     (100.7) |     (150.0) |   (200.0) | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Total administrative expenses           |   (1,461.5) |   (1,443.4) | (2,843.1) | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Profit before share-based charges       |       451.5 |       211.6 |     570.8 | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Share-based charges                     |     (100.7) |     (150.0) |   (200.0) | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Profit before interest and tax          |       350.8 |        61.6 |     370.8 | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Finance costs receivable                |        87.8 |        71.3 |     138.6 | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Profit before tax                       |       438.6 |       132.9 |     509.4 | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Income tax expense (note 4)             |           - |       542.8 |     560.0 | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Profit for the period                   |       438.6 |       675.7 |   1,069.4 | 
+-----------------------------------------+-------------+-------------+-----------+ 
|                                         |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
| Profit before share based charges and   |       539.3 |       282.9 |     709.4 | 
| tax                                     |             |             |           | 
+-----------------------------------------+-------------+-------------+-----------+ 
 
 
Earnings per share total and continuing: 
+-----------------------------------------+-------------+------------+----------+ 
| Basic earnings per share                |        0.67 |       1.02 |     1.62 | 
+-----------------------------------------+-------------+------------+----------+ 
| Diluted earnings per share              |        0.67 |       0.96 |     1.61 | 
+-----------------------------------------+-------------+------------+----------+ 
 
 
 
Condensed Consolidated Interim Balance Sheet 
 
 
 
 
+----------------------------------------+-------------+-------------+------------+ 
|                                        | 31 December |          31 |    30 June | 
|                                        |        2008 |    December |       2008 | 
|                                        | (unaudited) |        2007 |  (audited) | 
|                                        |             | (unaudited) |            | 
+----------------------------------------+-------------+-------------+------------+ 
|                                        |     GBP'000 |     GBP'000 |    GBP'000 | 
+----------------------------------------+-------------+-------------+------------+ 
| Assets                                 |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Non-current assets                     |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Intangible assets                      |        27.9 |         5.2 |       37.9 | 
+----------------------------------------+-------------+-------------+------------+ 
| Property, plant and equipment          |        68.9 |       123.0 |       69.7 | 
+----------------------------------------+-------------+-------------+------------+ 
| Deferred tax asset                     |       560.0 |       542.8 |      560.0 | 
+----------------------------------------+-------------+-------------+------------+ 
|                                        |       656.8 |       671.0 |      667.6 | 
+----------------------------------------+-------------+-------------+------------+ 
| Current assets                         |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Inventories                            |        60.7 |       116.5 |       77.6 | 
+----------------------------------------+-------------+-------------+------------+ 
| Trade and other receivables            |       999.7 |     1,205.4 |    1,534.1 | 
+----------------------------------------+-------------+-------------+------------+ 
| Cash and cash equivalents              |     3,599.4 |     2,731.7 |    2,915.3 | 
+----------------------------------------+-------------+-------------+------------+ 
|                                        |     4,659.8 |     4,053.6 |    4,527.0 | 
+----------------------------------------+-------------+-------------+------------+ 
|                                        |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Total assets                           |     5,316.6 |     4,724.6 |    5,194.6 | 
+----------------------------------------+-------------+-------------+------------+ 
|                                        |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Equity                                 |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Share capital                          |     3,130.0 |     3,302.5 |    3,302.5 | 
+----------------------------------------+-------------+-------------+------------+ 
| Share premium account                  |         2.4 |         2.4 |        2.4 | 
+----------------------------------------+-------------+-------------+------------+ 
| Capital redemption reserve             |       187.5 |           - |          - | 
+----------------------------------------+-------------+-------------+------------+ 
| Employee share schemes reserve         |       503.3 |       440.9 |      441.0 | 
+----------------------------------------+-------------+-------------+------------+ 
| Profit and loss account                |       229.7 |     (242.2) |      201.4 | 
+----------------------------------------+-------------+-------------+------------+ 
| Total equity                           |     4,052.9 |     3,503.6 |    3,947.3 | 
+----------------------------------------+-------------+-------------+------------+ 
|                                        |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Current liabilities                    |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Trade and other payables               |     1,263.7 |     1,221.0 |    1,247.3 | 
+----------------------------------------+-------------+-------------+------------+ 
|                                        |             |             |            | 
+----------------------------------------+-------------+-------------+------------+ 
| Total equity and liabilities           |     5,316.6 |     4,724.6 |    5,194.6 | 
+----------------------------------------+-------------+-------------+------------+ 
 
 
 
 
Condensed Consolidated Interim Statement of Changes in Equity 
 
 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
|                                |   Share |   Share |    Capital | Employee |  Profit |   Total | 
|                                | capital | premium | redemption |    share |     and |  equity | 
|                                |         | account |    reserve |  schemes |    loss |         | 
|                                |         |         |            |  reserve | account |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
|                                | GBP'000 | GBP'000 |    GBP'000 |  GBP'000 | GBP'000 | GBP'000 | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
|                                |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Balance at 1 July 2007         | 3,302.5 |     2.4 |          - |    290.9 | (917.9) | 2,677.9 | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
|                                |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Profit and total recognised    |       - |       - |          - |        - |   675.7 |   675.7 | 
| income and expense for the     |         |         |            |          |         |         | 
| period                         |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Increase in equity reserve in  |       - |       - |          - |    150.0 |       - |   150.0 | 
| relation to options issued     |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Balance at 31 December 2007    | 3,302.5 |     2.4 |          - |    440.9 | (242.2) | 3,503.6 | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
|                                |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Increase in equity reserve in  |       - |       - |          - |     50.0 |       - |    50.0 | 
| relation to options issued     |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Reclassification following     |         |         |            |   (49.9) |    49.9 |       - | 
| lapse of options               |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Profit for the period          |       - |       - |          - |        - |   393.7 |   393.7 | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
|                                |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Balance at 30 June 2008        | 3,302.5 |     2.4 |          - |    441.0 |   201.4 | 3,947.3 | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Profit and total recognised    |       - |       - |          - |        - |   438.6 |   438.6 | 
| income and expense for the     |         |         |            |          |         |         | 
| period                         |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Increase in equity reserve in  |       - |       - |          - |    100.7 |       - |   100.7 | 
| relation to options issued     |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Allotment of shares and        |    15.0 |       - |          - |   (38.4) |    38.4 |    15.0 | 
| transfer of reserves following |         |         |            |          |         |         | 
| exercise of share options      |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Purchase of and cancellation   | (187.5) |       - |      187.5 |        - | (448.7) | (448.7) | 
| of shares                      |         |         |            |          |         |         | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
| Balance at 31 December 2008    | 3,130.0 |     2.4 |      187.5 |    503.3 |   229.7 | 4,052.9 | 
+--------------------------------+---------+---------+------------+----------+---------+---------+ 
  Condensed Consolidated Interim Cash Flow Statement 
 
 
 
 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |    6 months |    6 months | Year to 30 | 
|                                         |          to |          to |  June 2008 | 
|                                         |          31 |          31 |  (audited) | 
|                                         |    December |    December |            | 
|                                         |        2008 |        2007 |            | 
|                                         | (unaudited) | (unaudited) |            | 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |     GBP'000 |     GBP'000 |    GBP'000 | 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Cash generated from operations          |     1,046.7 |       304.9 |      434.7 | 
+-----------------------------------------+-------------+-------------+------------+ 
| Interest paid                           |           - |           - |          - | 
+-----------------------------------------+-------------+-------------+------------+ 
| Net cash from operating activities      |     1,046.7 |       304.9 |      434.7 | 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Investing activities                    |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Additions to property, plant and        |      (16.1) |       (3.3) |      (6.2) | 
| equipment                               |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Purchase of intangible assets           |       (0.6) |       (1.7) |     (12.3) | 
+-----------------------------------------+-------------+-------------+------------+ 
| Interest received                       |        87.8 |        71.3 |      138.6 | 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Cash inflow from investing activities   |        71.1 |        66.3 |      120.1 | 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Financing activities                    |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Proceeds from share issues              |        15.0 |           - |          - | 
+-----------------------------------------+-------------+-------------+------------+ 
| Purchase of own shares                  |     (448.7) |           - |          - | 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Net cash used in financing activities   |     (433.7) |           - |          - | 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Net increase in cash and cash           |       684.1 |       371.2 |      554.8 | 
| equivalents                             |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Cash and cash equivalents at beginning  |     2,915.3 |     2,360.5 |    2,360.5 | 
| of period                               |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
|                                         |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
| Cash and cash equivalents at end of     |     3,599.4 |     2,731.7 |    2,915.3 | 
| period                                  |             |             |            | 
+-----------------------------------------+-------------+-------------+------------+ 
 
 
 
Notes to the condensed consolidated interim financial statements 
 
1.  Nature of operations and general information 
 
 
Netcall plc and subsidiaries' ('the Group') principal activities include the 
design, development and marketing of advanced technologies that enable 
businesses to integrate and manage telephony efficiently. 
 
 
Netcall plc is the Group's ultimate parent company. It is incorporated and 
domiciled in Great Britain. The address of Netcall plc's registered office, 
which is also its principal place of business, is 10 Harding Way, St Ives, 
Cambridgeshire, United Kingdom, PE27 3WR. Netcall plc's shares are listed on the 
Alternative Investment Market of the London Stock Exchange. 
 
 
These consolidated condensed interim financial statements have been approved for 
issue by the Board of Directors on 25 February 2009. 
 
 
The financial information set out in this interim report does not constitute 
statutory accounts as defined in Section 240 of the Companies Act 1985. The 
Group's statutory financial statements for the year ended 30  June 2008, 
prepared under IFRS, have been filed with the Registrar of Companies. The 
auditor's report on those financial statements was unqualified and did not 
contain a statement under s237(2) or s237(3) of the Companies Act 1985. 
 
2.  Accounting policies 
 
 
Basis of preparation 
 
 
These interim condensed consolidated financial statements (the interim financial 
statements) are for the six months ended 31 December 2008.  They do not include 
all of the information required for full annual financial statements, and should 
be read in conjunction with the consolidated financial statements of the Group 
for the year ended 30 June 2008. 
 
 
These consolidated interim financial statements have been prepared under the 
historical cost convention. 
 
 
These consolidated interim financial statements have been prepared in accordance 
with the accounting policies set out in the Group's 30 June 2008 statutory 
accounts, which are based on the recognition and measurement principles of IFRS 
as adopted by the European Union. 
 
 
No changes to accounting policies are expected for the year ended 30 June 2009. 
 
3.  Earnings per share 
 
 
The calculation of the basic earnings per share is based on the profits 
attributable to the shareholders of Netcall plc divided by the weighted average 
number of shares in issue during the year. For the six months ended 31 December 
2008 this was 65,255,944 (31 December 2007: 66,050,937 and 30 June 2008: 
66,050,937). 
 
 
The calculation of diluted earnings per share is based on the profits 
attributable to the shareholders of Netcall plc divided by the weighted average 
number of shares in issue during the year, as adjusted by dilutive share options 
of 65,365,889 at 31 December 2008 (31 December 2007: 70,719,528 and 30 June 
2008: 66,463,922). 
 
 
4.  Income tax expense 
+----------------------------------+------------+------------+----------+ 
|                                  |   6 months |   6 months |  Year to | 
|                                  |         to |         to |          | 
+----------------------------------+------------+------------+----------+ 
|                                  |         31 |         31 |  30 June | 
|                                  |   December |   December |          | 
+----------------------------------+------------+------------+----------+ 
|                                  |       2008 |       2007 |     2008 | 
+----------------------------------+------------+------------+----------+ 
|                                  |    GBP'000 |    GBP'000 |  GBP'000 | 
+----------------------------------+------------+------------+----------+ 
| Current tax charge               |          - |          - |        - | 
+----------------------------------+------------+------------+----------+ 
| Deferred tax                     |            |            |          | 
+----------------------------------+------------+------------+----------+ 
| Deferred tax credit - initial    |      151.0 |      560.0 |    560.0 | 
| recognition                      |            |            |          | 
+----------------------------------+------------+------------+----------+ 
| Movement in period               |    (151.0) |     (17.2) |        - | 
+----------------------------------+------------+------------+----------+ 
| Deferred tax credit              |          - |      542.8 |    560.0 | 
+----------------------------------+------------+------------+----------+ 
| Total tax charge                 |          - |      542.8 |    560.0 | 
+----------------------------------+------------+------------+----------+ 
 
 
The tax charge on underlying business performance is calculated by reference to 
the estimated effective tax rate for the full year. No tax liability or tax 
charge is expected to arise due to trading losses brought forward which can be 
utilised in the period for  which no deferred tax asset has previously been 
recognised. 
 
5.  Share buy back 
The Group purchased and applied for cancellation 3,750,206 ordinary shares of 5p 
each (31 December 2007: nil shares) at prices between 10.5p and 12.0p. 
 
6.  Dividends 
The Directors do not recommend the payment of a dividend (2008: nil). 
 
 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 IR BLGDDGGDGGCU 
 
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