I S Solutions Interim Results

Date : 09/14/2009 @ 2:00AM
Source : UK Regulatory (RNS and others)
Stock : I S Solutions (ISL)
Quote : 18.0  0.0 (0.00%) @ 2:50AM
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I S Solutions Interim Results

 
TIDMISL 
 
RNS Number : 9482Y 
IS Solutions PLC 
14 September 2009 
 
? 
 
 
Issued by Citigate Dewe Rogerson Ltd, Birmingham 
Date: 14 September 2009 
Embargoed: 7.00am 
 
 
 
 
 
 
IS Solutions plc 
Interim Results for the six months ended 30 June 2009 
 
 
 
 
 
 
+------------------------------------------------------------------+---------+ 
|                   *  Revenue GBP5.12million (2008:               |  +40.4% | 
|                   GBP3.64 million)                               |         | 
|                                                                  |         | 
+------------------------------------------------------------------+---------+ 
|                   *  Adjusted Operating profit* GBP213,000       |    +36% | 
|                   (2008: GBP157,000)                             |         | 
+------------------------------------------------------------------+---------+ 
|                   *  Pre-tax profit GBP184,000 (2008:            |     -2% | 
|                   GBP189,000)                                    |         | 
+------------------------------------------------------------------+---------+ 
|                   *  Earnings per share 0.71p (2008: 0.71p)      |       - | 
|                                                                  |         | 
+------------------------------------------------------------------+---------+ 
|                   *  Interim dividend 0.33p (2008: 0.33p)        |       - | 
|                                                                  |         | 
+------------------------------------------------------------------+---------+ 
|                   *  Strong cash generation resulted in cash and           | 
|                   cash equivalents at the half year increasing to  GBP1.81 | 
|                   million(31 December 2008: GBP1.76 million)               | 
+------------------------------------------------------------------+---------+ 
 
 
*Pre amortisation and share based payments 
 
 
"With an increasing recurring revenue stream and a high level of project 
revenues, coupled with the continued improvement in operating profit the Board 
remains confident of meeting market expectations for the full year." 
Barrie Clark, Chairman 
 
 
 
 
FULL STATEMENT ATTACHED 
 
 
 
 
+------------------------------------+------------------------------------+ 
| Enquiries:                         |                                    | 
+------------------------------------+------------------------------------+ 
| John Lythall, Managing Director    | Keith Gabriel/Fiona Tooley         | 
+------------------------------------+------------------------------------+ 
| IS Solutions Plc                   | Citigate Dewe Rogerson Ltd         | 
+------------------------------------+------------------------------------+ 
| Tel: 01932 893333                  | Tel: 0121 362 4035                 | 
+------------------------------------+------------------------------------+ 
| www.issolutions.co.uk              |                                    | 
+------------------------------------+------------------------------------+ 
| Ticker: AIM: ISL                   |                                    | 
+------------------------------------+------------------------------------+ 
| Charles Cunningham                 |                                    | 
+------------------------------------+------------------------------------+ 
| FinnCap                            |                                    | 
+------------------------------------+------------------------------------+ 
| Tel: +44 (0) 207 600 1658          |                                    | 
+------------------------------------+------------------------------------+ 
  -2- 
 
 
 
 
IS Solutions plc 
Interim Results for the six months ended 30 June 2009 
 
 
 
 
Statement by the Chairman, Barrie Clark 
Against a continuing background of economic uncertainty, the Board is pleased to 
announce the interim results for the period ended 30 June 
 
 
Revenue increased by 40.4% to GBP5.12 million (2008: GBP3.64 million) of which, 
19% was organic and 21% from last year's acquisition. Adjusted operating profit 
increased by 36% to GBP213,000 (2008: GBP157,000) and earnings per share were 
unchanged at 0.71p (2008: 0.71p) caused by a drop of GBP40,000 in the interest 
earned on our cash holdings. Cash flow from operations has again been positive 
with cash and cash equivalents at the half year increasing to GBP1.81 million 
(31 December 2008: GBP1.76 million). 
 
To further improve our operating 
position, the Company completed the purchase of its headquarters building in 
Sunbury on Thames (announced on 4 September 2009) which will lead to a reduction 
in overheads as we move forward into next year. 
 
 
During the year we also invested in establishing a branch office in the Indian 
sub-continent to help reduce our operating costs and assist us in being more 
competitive once the UK economy starts to grow again.This, coupled with strong 
recurring revenues from a quality client base, has allowed us to retain staff 
through the recession thereby enabling us to respond to any upturn. 
 
 
Dividend 
In the current economic climate the Board continues to look carefully at its 
level of dividend. With continued strong cash generation from operations, 
improving markets and prospects, and the first half results being in line with 
our expectations, the Board has held the interim dividend at last year's 
level at 0.33p per ordinary share. The interim dividend will be paid on 
30 October 2009 to shareholders on the register at the close of business on 
25 September 2009. 
 
 
Outlook 
With an increasing recurring revenue stream and a high level of project 
revenues, coupled with the continued improvement in operating profit the Board 
remains confident of meeting market expectations for the full year. 
 
 
 
 
 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
| Consolidated income statement for the six months ended 30 June 2009                                 | 
+-----------------------------------------------------------------------------------------------------+ 
|                                                  |                           6    |      Year ended | 
|                                                  |                        months  |                 | 
|                                                  |                         ended  |                 | 
+--------------------------------------------------+--------------------------------+-----------------+ 
|                                                  |                          30    |     31 December | 
|                                                  |                          June  |                 | 
+--------------------------------------------------+--------------------------------+-----------------+ 
|                                                  |               2009 |      2008 |            2008 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
|                                                  |                    |  Restated |                 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
|                                                  |            GBP'000 |   GBP'000 |         GBP'000 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
| Continuing operations                            |                    |           |                 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
|    | Revenue                                     |              5,119 |     3,644 |           8,854 | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
|    | Cost of sales                               |            (3,602) |   (2,309) |         (5,855) | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
| Gross profit                                     |              1,517 |     1,335 |           2,999 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
|    | Distribution costs                          |              (889) |     (762) |         (1,565) | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
|    | Administration expenses                     |              (499) |     (476) |         (1,177) | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
|    | Other operating income                      |                 49 |        46 |              92 | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
| Profit from operations                           |                178 |       143 |             349 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
|    | Investment income                           |                  6 |        46 |             103 | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
| Profit before tax                                |                184 |       189 |             452 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
|    | Tax                                         |               (18) |      (24) |            (22) | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
| Profit attributable to equity holders of the     |                166 |       165 |             430 | 
| parent                                           |                    |           |                 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
| Earnings per share                               |                    |           |                 | 
+--------------------------------------------------+--------------------+-----------+-----------------+ 
|    | Basic                                       |             0.71 p |    0.71 p |          1.83 p | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
|    | Diluted                                     |             0.70 p |    0.70 p |          1.82 p | 
+----+---------------------------------------------+--------------------+-----------+-----------------+ 
 
 
+----+---------------------------------------------+--------------------------+----------+------------------+ 
| Consolidated statement of changes in equity for the six months ended 30 June 2009                         | 
+-----------------------------------------------------------------------------------------------------------+ 
|                                                  |                              6      |       Year ended | 
|                                                  |                           months    |                  | 
|                                                  |                            ended    |                  | 
+--------------------------------------------------+-------------------------------------+------------------+ 
|                                                  |                                 30  |      31 December | 
|                                                  |                               June  |                  | 
+--------------------------------------------------+-------------------------------------+------------------+ 
|                                                  |                     2009 |     2008 |             2008 | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|                                                  |                  GBP'000 |  GBP'000 |          GBP'000 | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|    | Purchase of own shares                      |                        - |    (331) |            (515) | 
+----+---------------------------------------------+--------------------------+----------+------------------+ 
|    | Sale of own shares                          |                        3 |       16 |              235 | 
+----+---------------------------------------------+--------------------------+----------+------------------+ 
|    | Share-based payments                        |                        5 |        7 |               14 | 
+----+---------------------------------------------+--------------------------+----------+------------------+ 
| Total expense recognised directly in equity      |                        8 |    (308) |            (266) | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|    | Profit for the period                       |                      166 |      165 |              430 | 
+----+---------------------------------------------+--------------------------+----------+------------------+ 
|    | Dividends paid                              |                    (157) |    (160) |            (238) | 
+----+---------------------------------------------+--------------------------+----------+------------------+ 
| Change in shareholders' equity for the period    |                       17 |    (303) |             (74) | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|    | Shareholders' equity at start of period     |                    2,997 |    3,071 |            3,071 | 
+----+---------------------------------------------+--------------------------+----------+------------------+ 
| Shareholders' equity at end of period            |                    3,014 |    2,768 |            2,997 | 
+----+---------------------------------------------+--------------------------+----------+------------------+ 
 
 
 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
| Consolidated balance sheet as at 30 June 2009                                                             | 
+-----------------------------------------------------------------------------------------------------------+ 
|                                                  |                                 At  |               At | 
|                                                  |                                 30  |      31 December | 
|                                                  |                               June  |                  | 
+--------------------------------------------------+-------------------------------------+------------------+ 
|                                                  |                     2009 |     2008 |             2008 | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|                                                  |                  GBP'000 |  GBP'000 |          GBP'000 | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
| Non-current assets                               |                          |          |                  | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|  | Goodwill                                      |                    1,134 |      254 |              603 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Other intangible assets                       |                       60 |       -  |               90 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Property, plant and equipment                 |                      100 |      144 |              141 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Deferred tax assets                           |                       77 |       61 |               99 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  |                                               |                    1,371 |      459 |              933 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
| Current assets                                   |                          |          |                  | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|  | Trading investments carried at fair value     |                        - |      250 |               -  | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Trade and other receivables                   |                    1,510 |    1,244 |            2,070 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Cash and cash equivalents                     |                    1,810 |    1,860 |            1,757 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  |                                               |                    3,320 |    3,354 |            3,827 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
| Total assets                                     |                    4,691 |    3,813 |            4,760 | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
| Current liabilities                              |                          |          |                  | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|  | Trade and other payables                      |                  (1,594) |  (1,025) |          (1,676) | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Tax liabilities                               |                     (71) |     (20) |             (69) | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  |                                               |                  (1,665) |  (1,045) |          (1,745) | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
| Non-current liabilities                          |                          |          |                  | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|  | Deferred tax liabilities                      |                     (12) |        - |             (18) | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
| Total liabilities                                |                  (1,677) |  (1,045) |          (1,763) | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
| Net assets                                       |                    3,014 |    2,768 |            2,997 | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|                                                  |                          |          |                  | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
| Equity                                           |                          |          |                  | 
+--------------------------------------------------+--------------------------+----------+------------------+ 
|  | Share capital                                 |                      496 |      496 |              496 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Share premium account                         |                    1,786 |    1,786 |            1,786 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Own shares                                    |                    (274) |    (368) |            (280) | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
|  | Retained earnings                             |                    1,006 |      854 |              995 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
| Attributable to equity holders of the parent     |                    3,014 |    2,768 |            2,997 | 
+--+-----------------------------------------------+--------------------------+----------+------------------+ 
 
 
 
+--+--------------------------------------------------------+---------+---------+----------------+ 
| Consolidated cash flow statement for the six months ended 30 June 2009                         | 
|                                                                                                | 
+------------------------------------------------------------------------------------------------+ 
|                                                           |   6 months ended  |     Year ended | 
+-----------------------------------------------------------+-------------------+----------------+ 
|                                                           |      30 June      |    31 December | 
+-----------------------------------------------------------+-------------------+----------------+ 
|                                                           |    2009 |    2008 |           2008 | 
+-----------------------------------------------------------+---------+---------+----------------+ 
|                                                           | GBP'000 | GBP'000 |        GBP'000 | 
+-----------------------------------------------------------+---------+---------+----------------+ 
| Operating activities                                      |         |         |                | 
+-----------------------------------------------------------+---------+---------+----------------+ 
|  | Profit from operations                                 |     178 |     143 |            349 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
| Adjustments for:                                          |         |         |                | 
+-----------------------------------------------------------+---------+---------+----------------+ 
|  | Depreciation of property, plant and equipment          |      46 |      52 |            116 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Gain on disposal of property, plant and equipment      |     (2) |     (2) |            (1) | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Amortisation of intangible assets                      |      30 |       7 |             37 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Impairment of goodwill                                 |      -  |      -  |             25 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Share-based payments                                   |       5 |       7 |             14 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
| Operating cash flows before movements in working capital  |     257 |     207 |            540 | 
+-----------------------------------------------------------+---------+---------+----------------+ 
|  | Decrease/(increase) in debtors                         |     560 |    (20) |          (594) | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | (Decrease)/increase in creditors                       |    (82) |    (85) |            379 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
| Cash generated by operations                              |     735 |     102 |            325 | 
+-----------------------------------------------------------+---------+---------+----------------+ 
|  | Income taxes paid                                      |      -  |      -  |           (20) | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
| Net cash from operating activities                        |     735 |     102 |            305 | 
+-----------------------------------------------------------+---------+---------+----------------+ 
| Investing activities                                      |         |         |                | 
+-----------------------------------------------------------+---------+---------+----------------+ 
|  | Interest received                                      |       6 |      46 |             74 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Purchase of trading investments                        |      -  |   (250) |          (250) | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Proceeds on disposal of trading investments            |      -  |      -  |            279 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Purchase of property, plant and equipment              |    (12) |    (74) |          (109) | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Proceeds on disposal of property, plant and equipment  |       9 |       7 |              6 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Acquisition of subsidiary                              |   (531) |      -  |          (311) | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
| Net cash (used in)/from investing activities              |   (528) |   (271) |          (311) | 
+-----------------------------------------------------------+---------+---------+----------------+ 
| Financing activities                                      |         |         |                | 
+-----------------------------------------------------------+---------+---------+----------------+ 
|  | Dividends paid                                         |   (157) |   (160) |          (238) | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
|  | Sale/(purchase) of own shares                          |       3 |   (315) |          (503) | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
| Net cash used in financing activities                     |   (154) |   (475) |          (741) | 
+-----------------------------------------------------------+---------+---------+----------------+ 
| Net increase/(decrease) in cash and cash equivalents      |      53 |   (644) |          (747) | 
+-----------------------------------------------------------+---------+---------+----------------+ 
|  | Cash and cash equivalents at start of year             |   1,757 |   2,504 |          2,504 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
| Cash and cash equivalents at end of period                |   1,810 |   1,860 |          1,757 | 
+--+--------------------------------------------------------+---------+---------+----------------+ 
 
 
 
Notes to the interim financial statements 
 
 
1.Basis of preparation 
The interim financial information for the six months ended 30 June 2009 and 30 
June 2008 does not constitute statutory accounts within the meaning of section 
240 of the Companies Act 1985 and has not been audited by the Group's auditors. 
The financial information for the year ended 31 December 2008 has been extracted 
from the statutory accounts for that year which have been filed with the 
Registrar of Companies and which contain an unqualified audit report and did not 
contain a statement under s237(2) or (3) of the Companies Act 1985. 
 
 
The interim financial information has been prepared on the basis of the 
accounting policies and presentation required by International Financial 
Reporting Standards, incorporating International Accounting Standards (IAS's) 
and Interpretations (collectively IFRS), and on a consistent basis with the 
latest published annual accounts. The comparative amounts for revenue, cost of 
sales and distribution costs to June 2008 have been restated to comply with the 
change in accounting policies adopted in those annual accounts, as has the 
segmental analysis. 
 
 
2.Business and geographical segments 
For management purposes the Group reports its revenue and gross profit by vendor 
generated third party sales (distribution) and sales to the Group's own 
customers (direct). No allocation of operating costs and other income is made 
because the directors consider that any such allocation would be arbitrary. 
 
 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
| Business segments 2009             |    Direct | Distribution |  Unallocated |        Total | 
+------------------------------------+-----------+--------------+--------------+--------------+ 
|  | Revenue                         |     3,984 |        1,135 |            - |        5,119 | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Gross profit                    |     1,434 |           83 |           -  |        1,517 | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Other income and expense        |         - |           -  |      (1,351) |      (1,351) | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Segment result                  |     1,434 |           83 |      (1,351) |          166 | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Assets                          |     1,461 |            - |        3,230 |        4,691 | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Liabilities                     |     (437) |            - |      (1,240) |      (1,677) | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|                                    |    Direct | Distribution |  Unallocated |        Total | 
| Business segments 2008             |           |              |              |              | 
+------------------------------------+-----------+--------------+--------------+--------------+ 
|  | Revenue                         |     3,198 |          446 |            - |        3,644 | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Gross profit                    |     1,307 |           28 |            - |        1,335 | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Other income and expense        |         - |            - |      (1,170) |      (1,170) | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Segment result                  |     1,307 |           28 |      (1,170) |          165 | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Assets                          |     1,148 |            - |        2,665 |        3,813 | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|  | Liabilities                     |     (708) |            - |        (337) |      (1,045) | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
|                                    |           |              |              |              | 
|                                    |           |              |              |              | 
| Geographical segments              |           |              |              |              | 
+------------------------------------+-----------+--------------+--------------+--------------+ 
|  | The group operates entirely within the UK.  |              |              |              | 
+--+---------------------------------+-----------+--------------+--------------+--------------+ 
 
 
3.Earnings per share 
+----------------------------------------------+--------------+--------------+--------------+ 
|                                              |       6 months ended        |  Year ended  | 
+----------------------------------------------+-----------------------------+--------------+ 
|                                              |  30/06/2009  |  30/06/2008  |  31/12/2008  | 
+----------------------------------------------+--------------+--------------+--------------+ 
| Earnings attributable to equity holders of   |   GBP166,000 |   GBP165,000 |   GBP430,000 | 
| the parent                                   |              |              |              | 
+----------------------------------------------+--------------+--------------+--------------+ 
| Weighted average of ordinary shares in issue |   24,793,190 |   24,793,190 |   24,793,190 | 
+----------------------------------------------+--------------+--------------+--------------+ 
| Weighted average of own shares               |  (1,362,730) |  (1,403,998) |  (1,254,024) | 
+----------------------------------------------+--------------+--------------+--------------+ 
| Weighted average for calculating basic EPS   |   23,430,460 |   23,389,192 |   23,539,166 | 
+----------------------------------------------+--------------+--------------+--------------+ 
| Effective dilutive share options             |      129,892 |      201,000 |       81,559 | 
+----------------------------------------------+--------------+--------------+--------------+ 
| Weighted average for calculating diluted EPS |   23,560,352 |   23,590,192 |   23,620,725 | 
+----------------------------------------------+--------------+--------------+--------------+ 
 
 
4.Dividends 
During the period a dividend of GBP157,000 (0.67p per share) was paid in 
relation to the year ended 31 December 2008 (2008: GBP160,000 (0.67p per share) 
in relation to the year ended 31 December 2007). 
 
 
An interim dividend of 0.33p per share (2008: 0.33p) is proposed, and will be 
paid on 30 October 2009 to shareholders on the register at the close of business 
on 25 September 2009. 
 
 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 IR UAASRKKRKAAR 
 
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