Image Scan Interim Results

Date : 06/17/2009 @ 2:00AM
Source : UK Regulatory (RNS and others)
Stock : Image Scan (IGE)
Quote : 1.25  0.0 (0.00%) @ 2:50AM
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Image Scan Interim Results

 
TIDMIGE 
 
RNS Number : 0101U 
Image Scan Holdings PLC 
17 June 2009 
 
? 
17 JUNE 2009 
 
 
IMAGE SCAN HOLDINGS PLC 
("Image Scan" or the "Company") 
(AIM: IGE) 
 
 
INTERIM RESULTS 
FOR THE SIX MONTHS ENDED 31 MARCH 2009 
 
 
Image Scan, the AIM-listed specialist in the field of real-time 3D and 2D x-ray 
imaging for the homeland security and industrial markets, today announces 
its interim results for the six months ended 31 March 2009. 
 
 
 
 
KEY POINTS 
 
 
  *  Revenue of GBP743,000 (2008: GBP1,122,000) 
  *  Gross margin of 44% (2008: 46%) 
  *  Overheads of GBP700,000 (2008: GBP691,000) 
  *  Loss on ordinary activities after taxation of GBP355,000 (2008: GBP136,000) 
  *  Period-end cash of GBP929,000 (2008: GBP1,337,000) 
  *  New Board appointment to lead sales and marketing strategy 
 
 
 
 
 
Gilbert Chalk, Chairman of Image Scan, commented: 
 
 
"Sales in the period suffered from a low order book at the beginning of the 
financial year, coupled with a downturn in sales and enquiries from the 
industrial sector. Sales of security products have remained stable, largely on 
the back of the follow-on Chinese contract which is currently in the process of 
being fulfilled and delivered. The Company is focused on developing additional 
routes to key markets in order to capitalise on sales into territories where 
high performance is the priority.  As part of this process we have appointed an 
additional sales executive with strong experience in these major potential 
export markets, and Brian Emslie has joined the Board to further develop and 
bring a new lead to the sales and marketing strategy for the Company." 
 
 
 
 
Enquiries: 
 
 
Image Scan Holdings plc               Tel: +44 (0) 1664 503 600 
Gilbert Chalk, Chairman 
Louise George, CEO 
info@ish.co.uk 
 
 
Bishopsgate Communications Ltd      Tel: +44 (0) 207 562 3350 
Robyn Samuelson 
Siobhra Murphy 
imagescan@bishopsgatecommunications.com 
 
 
Seymour Pierce                         Tel: +44 (0) 207 107 8000 
Richard Feigen 
Sarah Jacobs 
  Chairman's Statement 
 
 
Introduction 
I am pleased to present the Company's interim results for the six months ended 
31 March 2009. 
 
 
Financial results 
Revenue for the six months at GBP743,000 (2008: GBP1,122,000) reflects a 
significant fall in the Company's industrial sales which have historically been 
primarily in the automotive sector.In contrast to the fairly even sales mix in 
2008, security accounted for over 70% of revenue in the first half of 2009. 
This change of sales mix has also impacted on the gross margin of 44% (2008: 
46%) in the period. 
 
Overheads of GBP700,000 (2008: GBP691,000) include redundancy costs of GBP50,000 
following a reduction in headcount in the first quarter.  The benefit of the 
annualised saving of GBP160,000 will take effect in the second half of 2009 but 
will be mitigated by the recruitment of additional sales personnel to drive 
forward the routes to market. 
 
 
As a result of the reduced industrial revenue, the net loss was GBP355,000 
(2008: GBP136,000) and the loss per share was 0.64p (2008: 0.24p). 
 
 
The period-end cash balance of GBP929,000 has fallen by GBP605,000 since the 
year end. This reflects the loss in the period and the considerable working 
capital requirement involved in delivery of the current orders to China and 
India.The Company also has an agreed GBP100,000 overdraft facility with the 
Royal Bank of Scotland. 
Overview 
In the year to date, the Company has secured orders for 16 baggage screening 
systems of which the majority relate to the follow-on contract for China and the 
remainder are for delivery to the UK and India. 
 
 
Through its distributors, the Company has received orders for 17 FlatScan-TPXi 
portable screening systems from a number of new customers based in Thailand, 
Egypt, Canada and India. 
 
 
During the first half, the Company sold an MDXi-NT system to Johnson Matthey 
for the inspection of catalytic converters at their plant in Japan.  Other 
industrial sales have stemmed from support and sales of spares for the installed 
industrial base. 
 
 
Outlook 
To maintain its competitive edge the Company continues to develop new products 
and technologies to meet its customers' needs.In recent months the Company has 
introduced an entry level conventional baggage screening system, the Axis-2d, 
which uniquely provides a field-upgradable path for the customer to the 
Company's premium Axis-3d  system.The introduction of the Axis-2d product has 
already resulted in the first sale of the system scheduled for delivery in 
August 2009. 
 
 
The Company is in the process of selecting a trading partner in India, involving 
several months of market research and due diligence. It is believed that this 
will offer the opportunity to capitalise on the recent sales into India and 
respond to the significant demand for security equipment in that territory. 
 
 
As of 1 June 2009, the Company appointed an additional sales executive who 
brings extensive experience of security sales, particularly in the Middle East. 
 
 
Sales and confirmed orders for delivery in the second half of the year currently 
total GBP564,000. 
 
 
Staff 
To provide greater support and a new lead for the Company's marketing strategy 
the Board has appointed Brian Emslie as a Non-executive Director. Mr Emslie 
brings extensive experience and a proven track record in strategic planning, 
analysis of customer and markets needs, contract negotiations and 
communications.  Due to other business commitments Jerry Horwood has recently 
stepped down from the Board and we should like to take this opportunity to thank 
Mr Horwood for his valuable contribution over the past 18 months. 
 
 
Nick Fox, the Company's Chief Technical Officer, has secured the opportunity to 
speak at four security conferences on x-ray screening for mass transit 
locations, including Transec in Amsterdam and also in India, the Counter Terror 
Expo in London and MilSec in the US. This type of activity supports the 
promotion of the Company's products and enforces Image Scan's position as a 
leading player in the security sector. 
 
 
Our staff continue to be focused on developing and delivering high quality x-ray 
inspection systems.  Much has been achieved in the period to reduce the unit 
cost of our equipment through improved supplier selection, design control, 
greater efficiencies and more effective operational management. I would like to 
take this opportunity to thank everyone at the Company for their contribution to 
the progress being made. 
 
 
 
 
Gilbert Chalk 
Chairman 
17 June 2009 
 
 
 
Consolidated Income Statement 
 
 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |     6 months |  |           6 |  |          Year to | 
|                                |           to |  |   months to |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |     31 March |  |          31 |  |     30 September | 
|                                |         2009 |  |  March 2008 |  |             2008 | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |        (Audited) | 
|                                |  (Unaudited) |  | (Unaudited) |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |      GBP'000 |  |     GBP'000 |  |          GBP'000 | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Revenue                        |          743 |  |       1,122 |  |            2,005 | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Cost of sales                  |        (417) |  |       (604) |  |          (1,097) | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Gross profit                   |          326 |  |         518 |  |              908 | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Administrative expenses        |        (700) |  |       (691) |  |          (1,360) | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Operating loss                 |        (374) |  |       (173) |  |            (452) | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Finance revenue                |           19 |  |          37 |  |               75 | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Finance costs                  |            - |  |           - |  |                - | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Loss before taxation           |        (355) |  |       (136) |  |            (377) | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Taxation                       |            - |  |           - |  |               46 | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Loss for the period            |        (355) |  |       (136) |  |            (331) | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Loss per share                 |        Pence |  |       Pence |  |            Pence | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
| Basic and fully diluted        |         0.64 |  |        0.24 |  |             0.59 | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
|                                |              |  |             |  |                  | 
+--------------------------------+--------------+--+-------------+--+------------------+ 
 
 
Consolidated Statement of Changes in Equity 
 
 
+--------------------------------+--------------+--+--------------+--+------------------+ 
|                                |  6 months to |  |  6 months to |  |          Year to | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
|                                |     31 March |  |     31 March |  |     30 September | 
|                                |         2009 |  |         2008 |  |             2008 | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
|                                |  (Unaudited) |  |  (Unaudited) |  |        (Audited) | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
|                                |      GBP'000 |  |      GBP'000 |  |          GBP'000 | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
|                                |              |  |              |  |                  | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
| Opening equity shareholders'   |        1,611 |  |        1,877 |  |            1,877 | 
| funds                          |              |  |              |  |                  | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
| Issue of shares - at par       |            - |  |            7 |  |                7 | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
| Issue of shares - share        |            - |  |           53 |  |               53 | 
| premium                        |              |  |              |  |                  | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
| Share-based payments           |            2 |  |            2 |  |                5 | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
| Loss attributable to equity    |        (355) |  |        (136) |  |            (331) | 
| shareholders                   |              |  |              |  |                  | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
|                                |              |  |              |  |                  | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
|                                |        1,258 |  |        1,803 |  |            1,611 | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
|                                |              |  |              |  |                  | 
+--------------------------------+--------------+--+--------------+--+------------------+ 
  Consolidated Balance Sheet 
 
 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |     31 March |  |           31 |  |               30 | 
|                              |         2009 |  |   March 2008 |  |   September 2008 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |  (Unaudited) |  |              |  |        (Audited) | 
|                              |              |  |  (Unaudited) |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |      GBP'000 |  |      GBP'000 |  |          GBP'000 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Non-current assets           |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Plant and equipment          |          116 |  |           85 |  |              140 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Intangible assets            |            - |  |            - |  |                - | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |          116 |  |           85 |  |              140 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Current assets               |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Inventories                  |          169 |  |          208 |  |              154 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Trade and other receivables  |          448 |  |          725 |  |              154 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Cash and cash equivalents    |          929 |  |        1,337 |  |            1,534 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Current tax asset            |           46 |  |            - |  |               46 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |        1,592 |  |        2,270 |  |            1,888 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Total assets                 |        1,708 |  |        2,355 |  |            2,028 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Current liabilities          |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Trade and other payables     |        (406) |  |        (523) |  |            (382) | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Non-current liabilities      |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Provisions for liabilities   |         (44) |  |         (29) |  |             (35) | 
| and charges                  |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Total liabilities            |        (450) |  |        (552) |  |            (417) | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Net assets                   |        1,258 |  |        1,803 |  |            1,611 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Equity                       |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Share capital                |          557 |  |          557 |  |              557 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Share premium account        |        7,305 |  |        7,305 |  |            7,305 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Retained earnings            |      (6,604) |  |      (6,059) |  |          (6,251) | 
+------------------------------+--------------+--+--------------+--+------------------+ 
|                              |              |  |              |  |                  | 
+------------------------------+--------------+--+--------------+--+------------------+ 
| Equity shareholders' funds   |        1,258 |  |        1,803 |  |            1,611 | 
+------------------------------+--------------+--+--------------+--+------------------+ 
 
 
 
 
This interim financial information was approved by the Board of Directors on 17 
June 2009. 
 
 
L J George 
Chief Executive Officer  Consolidated Cash Flow Statement 
 
 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |      6 months |  |           6 |  |         Year to | 
|                             |       |            to |  |   months to |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |      31 March |  |          31 |  |    30 September | 
|                             |       |          2009 |  |  March 2008 |  |            2008 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |       (Audited) | 
|                             |       |   (Unaudited) |  | (Unaudited) |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |       GBP'000 |  |     GBP'000 |  |         GBP'000 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Cash flows from operating           |               |  |             |  |                 | 
| activities                          |               |  |             |  |                 | 
+-------------------------------------+---------------+--+-------------+--+-----------------+ 
| Operating loss              |       |         (374) |  |       (173) |  |           (452) | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Adjustments for:            |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Depreciation                |       |            39 |  |          25 |  |              77 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Transfer of inventories to fixed    |             - |  |           - |  |            (81) | 
| assets                              |               |  |             |  |                 | 
+-------------------------------------+---------------+--+-------------+--+-----------------+ 
| (Increase)/decrease in      |       |          (15) |  |          81 |  |             135 | 
| inventories                 |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| (Increase)/decrease in      |       |         (294) |  |       (330) |  |             241 | 
| trade and other receivables |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Increase/(decrease) in      |       |            33 |  |          37 |  |            (97) | 
| trade and other payables    |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Share-based payment charge  |       |             2 |  |           2 |  |               5 | 
| used in operating           |       |               |  |             |  |                 | 
| activities                  |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Net cash used in operating  |       |         (609) |  |       (358) |  |           (172) | 
| activities                  |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Corporation tax recovered   |       |             - |  |          66 |  |              66 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Net cash outflow from       |       |         (609) |  |       (292) |  |           (106) | 
| operating activities        |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Cash flows from investing           |               |  |             |  |                 | 
| activities                          |               |  |             |  |                 | 
+-------------------------------------+---------------+--+-------------+--+-----------------+ 
| Interest received                   |            19 |  |          37 |  |              75 | 
+-------------------------------------+---------------+--+-------------+--+-----------------+ 
| Purchase of property, plant |       |          (15) |  |         (3) |  |            (26) | 
| and equipment               |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Proceeds on disposal of     |       |             - |  |           4 |  |               - | 
| property, plant and         |       |               |  |             |  |                 | 
| equipment                   |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Net cash from investing     |       |             4 |  |          38 |  |              49 | 
| activities                  |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Cash flows from financing           |               |  |             |  |                 | 
| activities                          |               |  |             |  |                 | 
+-------------------------------------+---------------+--+-------------+--+-----------------+ 
| Issue of ordinary share     |       |             - |  |         60  |  |              60 | 
| capital                     |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Net cash from financing     |       |             - |  |          60 |  |              60 | 
| activities                  |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Net (decrease)/increase in  |       |         (605) |  |       (194) |  |               3 | 
| cash and cash equivalents   |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Cash and cash equivalents   |       |         1,534 |  |       1,531 |  |           1,531 | 
| at beginning of period      |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
| Cash and cash equivalents   |       |           929 |  |       1,337 |  |           1,534 | 
| at end of period            |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
|                             |       |               |  |             |  |                 | 
+-----------------------------+-------+---------------+--+-------------+--+-----------------+ 
 
 
 
Notes to the Unaudited Interim Financial Statements 
     1.    Basis of preparation 
The interim financial information for the six months to 31 March 2009 has been 
prepared under International Financial Reporting Standards as adopted by the EU 
('IFRS') in accordance with International Accounting Standard 34 'Interim 
Financial Reporting'.The financial statements have been prepared in accordance 
with the Company's accounting 
policies under IFRS and the historical cost convention. The interim financial 
statements are neither audited nor reviewed, and do not constitute statutory 
accounts as defined by Section 434 of the Companies Act 2006. The comparatives 
for the financial year ended 30 September 2008 are not the Company's 
full statutory accounts for the year.  The auditors' report on those accounts 
was unqualified and did not contain a statement under Section 237 (2)-(3) of the 
Companies Act 1985.A copy of the statutory accounts for that year has been 
delivered to the Registrar of Companies. 
 
 
2.Going concern 
The interim financial information has been prepared on a going concern basis, 
which assumes that the Company will have adequate resources to continue in 
operational existence for the foreseeable future. 
 
 
3.Earnings per share ('EPS) 
Basic loss per ordinary share is based on the loss on ordinary activities after 
taxation of GBP355,000 and on 55,698,120 ordinary shares in issue throughout the 
period. 
 
 
FRS 14 requires presentation of diluted EPS when a company could be called upon 
to issue shares that would decrease net profit or increase net loss per share. 
For a loss-making company with outstanding share options, net loss per share 
would only be increased by the exercise of out-of-the-money options. Since it 
seems inappropriate to assume that option holders would act irrationally and 
there are no other diluting future share issues, diluted EPS equals basic EPS. 
 
4. IFRS 2 'Share-based Payments 
Operating expenses includes a charge of GBP2,000 (2008: GBP2,000) after 
valuation of the Company's employee share options schemes in accordance with 
IFRS 2 'Share-based Payments'. Under this standard, the fair value of the 
options at the grant date is spread over the vesting period. These items have 
been added back in the Statement of Changes in Equity. 
 
5. Additional copies 
Further copies of the interim report are available on the Company's website 
www.ish.co.uk and from the Company's registered office, Pera Innovation Park, 
Nottingham Road, Melton Mowbray, Leicestershire LE13 0PB. 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 IR ILFITRIIRLIA 
 
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