Acm Ship Preliminary Results

Date : 06/24/2009 @ 2:00AM
Source : UK Regulatory (RNS and others)
Stock : Acm Ship (ACMG)
Quote : 206.0  0.0 (0.00%) @ 2:54AM
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Acm Ship Preliminary Results

 
TIDMACMG 
 
RNS Number : 3940U 
ACM Shipping Group PLC 
24 June 2009 
 
? 
+------------------------------------+------------------------------------+ 
| Press Release                      |                       24 June 2009 | 
+------------------------------------+------------------------------------+ 
 
 
ACM Shipping Group plc 
 
 
("ACM" or "the Group") 
 
 
Preliminary Results 
 
 
ACM Shipping Group plc (AIM:ACMG), a leading international tanker broker, today 
announces its preliminary results for the year ended 31 March 2009. 
 
 
Highlights 
 
 
+-----+-------------------------------------------------------------------------+ 
|  -  | Total revenue up 29% on 2008 to US$50.9 million (2008: US$39.3 million) | 
+-----+-------------------------------------------------------------------------+ 
|  -  | Profit before amortisation and taxation up 59% to GBP8.7 million        | 
|     | (2008: GBP5.5 million)                                                  | 
+-----+-------------------------------------------------------------------------+ 
|  -  | Final dividend of 6 pence per share, making 8.5 pence for year up       | 
|     | 42% (2008: 6.0 pence)                                                   | 
+-----+-------------------------------------------------------------------------+ 
|  -  | 19% increase in the number of spot fixtures contracted during the       | 
|     | period                                                                  | 
+-----+-------------------------------------------------------------------------+ 
|  -  | Time charter forward order book at US$25 million, similar level to last | 
|     | year                                                                    | 
+-----+-------------------------------------------------------------------------+ 
|  -  | Harris & Dixon Shipbrokers, acquired in June 2008 has out performed     | 
|     | management expectations                                                 | 
+-----+-------------------------------------------------------------------------+ 
|  -  | Basic EPS up 73%, adjusted EPS up 61%                                   | 
+-----+-------------------------------------------------------------------------+ 
|  -  | Overseas offices, India and Singapore performing well                   | 
+-----+-------------------------------------------------------------------------+ 
|  -  | Strong cash position with GBP4.9 million and no debt                    | 
+-----+-------------------------------------------------------------------------+ 
 
 
Commenting on the results, Johnny Plumbe, Chief Executive of ACM Shipping Group 
plc, said:  "This has been an excellent year for the ACM and I am delighted to 
report a 59% increase in profit before amortisation and taxation. Harris & Dixon 
has been successfully integrated into the Group and as well as outperforming the 
management's expectations, it has delivered a high level of referrals to other 
divisions of the business.  We continue to increase our market share of the spot 
market and the number of completed deals was up 19% on the previous year.  We 
have had a positive start to the current financial year, volumes have held up 
and we are seeing an increased level of activity. Although tanker freight rates 
have declined this year we have seen them pick up in recent weeks. There is 
still a strong global demand for oil and we have an established team of brokers 
in place to deliver." 
 
 
  For further information, please contact: 
 
+---------------------------------------------------------+--------------------------------------+ 
| ACM Shipping Group plc                                  |                                      | 
+---------------------------------------------------------+--------------------------------------+ 
| Johnny Plumbe, Chief Executive                          |            Tel: +44 (0) 20 7930 7555 | 
| Ian Hartley, Finance Director                           |                                      | 
+---------------------------------------------------------+--------------------------------------+ 
| jplumbe@acmshipping.co.uk                               |             www.acmshippinggroup.com | 
+---------------------------------------------------------+--------------------------------------+ 
| ihartley@acmshipping.co.uk                              |                                      | 
+---------------------------------------------------------+--------------------------------------+ 
| Noble & Company Limited                                 |                                      | 
+---------------------------------------------------------+--------------------------------------+ 
| John Llewellyn-Lloyd                                    |            Tel: +44 (0) 20 7763 2200 | 
+---------------------------------------------------------+--------------------------------------+ 
| Sam Reynolds                                            |                      www.noblegp.com | 
+---------------------------------------------------------+--------------------------------------+ 
| Media enquiries:                                        |                                      | 
+---------------------------------------------------------+--------------------------------------+ 
| Abchurch                                                |                                      | 
+---------------------------------------------------------+--------------------------------------+ 
| Charlie Jack / Stephanie Cuthbert                       |            Tel: +44 (0) 20 7398 7718 | 
+---------------------------------------------------------+--------------------------------------+ 
| stephanie.cuthbert@abchurch-group.com                   |               www.abchurch-group.com | 
+---------------------------------------------------------+--------------------------------------+ 
 
 
 Chairman's Statement 
2008/2009 was a very good year for ACM and I am delighted to report such a 
strong set of results. The Group has seen significant growth from both its UK 
and overseas offices and most areas of the business outperformed management 
expectations.  The complementary acquisition of Harris & Dixon Shipbrokers 
("Harris & Dixon") has been successfully integrated and has proven to be a 
strong strategic addition to the Group. In addition, the strengthening of the US 
dollar against the pound in the second half of the year had a positive effective 
on the Group's profitability. 
 
 
Results 
The Group's revenue from ship broking increased in US dollar terms by 29% to 
US$50.9 million (2008: US$39.3 million).  It was an excellent period for the 
spot desk, freight rates were good through the majority of the year and the 
number of spot fixtures was up 19%, excluding income from Harris and Dixon. 
 Time charter continues to perform strongly and delivered a 33% revenue increase 
on last year with a forward order book of US$25 million at the end of March 
2009. The sale and purchase ("S&P") desk continues to deliver and the Group 
maintained a steady rate of contracts. This is a good achievement given the 
difficult conditions in the S&P market during the year and I am pleased to say 
that, to date, ACM has lost no deals and the forward order book remains healthy 
at US$7 million (2008: US$7.5million).  The Group's joint venture with GFI 
Group, Inc. on the freight futures market also experienced high volumes and 
resulted in returns for the Group significantly ahead of management 
expectations. 
 
 
The strengthening of the US dollar had a positive impact on the Group's sterling 
equivalent revenues.Profit before amortisation and taxation was up 59% to GBP8.7 
million (2008: GBP5.5 million) with adjusted earnings per share at 35.9 pence up 
61% on the preceding year. The business remains extremely cash 
generative, reporting cash balances at 31 March 2009 of GBP4.9 million and no 
debt. This performance is after paying GBP2.5 million for the acquisition of 
Harris & Dixon and GBP3.0 million in deferred consideration, resulting from the 
December 2007 acquisition of ACM Shipping Services. 
 
 
Dividend 
ACM continues to provide shareholders with a progressive dividend.  The 
Directors are recommending a final dividend of 6 pence per share in respect of 
the year to 31 March 2009. This makes a total of 8.5 pence per share for the 
year which is a 42% increase on the 6 pence paid for the previous year. The 
final dividend is payable on 9 October 2009 to shareholders on the register as 
at 11 September 2009. The dividend for the year is covered more than 4 times by 
the full year's earnings. 
 
 
Strategy 
The Group's strategy is to gain market share by expanding its team of expert 
brokers to enter new shipping sectors and penetrate new regional markets which 
is being achieved both organically and through acquisition. In line with this 
strategy, ACM acquired the specialist small oil tanker broker Harris & Dixon, in 
June 2008.  Since the acquisition, Harris & Dixon has been fully integrated into 
the Group and outperformed the Board's expectations. In addition ACM has 
formally opened its Indian office, expanded its team of brokers in the UK and 
started to see tangible rewards from its Singapore office.  This strategy has 
produced a strong fundamental business with a solid platform for future growth 
and following on from the success to date we continue to look for opportunities 
to expand the Group's offering. 
 
 
Employees 
The success of ACM is due to the high quality of its employees and their 
commitment to ensure the Group continues to strengthen its relationships with 
existing clients as well as forging new relationships. As the business evolves, 
the Group continues to expand and diversify its broking teams. It is important 
that the desks are integrated with brokers working together to ensure maximum 
success of ACM.  I would like to thank all of our employees for their committed 
support in enabling a good set of results to be produced. 
 
 
Current trading 
Tanker freight rates were exceptionally strong during 2008.  ACM was well placed 
to take advantage of this and as a result had an excellent year. Tanker rates 
have fallen during the last quarter and, in line with market forecasts, the 
Group does not expect to see the same level of revenue next year.  However there 
is still an ongoing global demand for oil and the volume of trades has held up 
extremely well in the first two months of the financial year.  This combined 
with a solid forward order book puts the Group in a strong position and the 
Board remains cautiously optimistic about the forthcoming year. 
 
 
 
 
Peter Sechiari 
Chairman 
24 June 2009  Chief Executive's Review 
This has been an excellent year for ACM and I am delighted with the continued 
success of the Group. The strategy of diversifying the offering through building 
complementary broking teams has been extremely successful and the US dollar 
income for the year was up by 29%. 
 
 
Spot brokerage 
The spot brokerage desk, which accounts for 52% of the business and involves the 
hire of a ship for a single voyage, had an excellent year with overall US$ spot 
income being up 49%. The Group has increased its market share with the number of 
deals up by 19% on 2008, excluding deals from Harris & Dixon. This follows a 12% 
increase from the previous year.  The average freight income per deal was also 
higher then the previous year as a result of exceptionally high freight rates 
during the middle part of 2008. 
 
 
Time charter 
The time charter business, which involves the long term hire of tankers, also 
performed strongly and showed a 33% US$ revenue increase over the previous year. 
 The time charter business gives the Group visibility on future earnings. At the 
year end, the forward order book ran to 2018 and stood at over US$25 million, of 
this US$11.5 million will be invoiced in the forthcoming financial year. 
 
 
Sale and purchase 
The sale and purchase business, which involves the sale and purchase of new and 
older ships, maintained a steady volume of transactions.  Although the S&P 
market has seen a decline in activity, ACM has not lost any deals and the 
forward order book remains healthy at US$7 million. The demolition market has 
been very active and ACM is one of the leading brokers in this sector. 
 
 
Harris & Dixon Shipbrokers 
Harris & Dixon, which the Group acquired in June 2008, has been successfully 
integrated into the Group.The acquisition has broadened ACM's offering, enabling 
the Group to provide specialist small tanker broking services.As well as 
providing a healthy contribution of GBP2.5 million to the Group revenue and 
profit before taxation and amortisation of GBP0.7 million there have been a 
significant number of referrals both ways between Harris & Dixon and other 
divisions of the Group. 
 
Overseas operations and new markets 
ACM provides its customers with a complete range of integrated global services, 
to provide local support the Group has offices in key geographic locations. The 
Indian office had a strong year. The office in Singapore also had a good year, 
rates were strong and the office saw a significant increase in the number of 
spot deals. Last year the Group changed its operations in China from a joint 
venture to a wholly owned and controlled operation. Initial indications are 
encouraging and that this will provide better returns in the medium and long 
term. 
 
 
ACM is also involved in the gas shipping market. This business is now 
progressing and has concluded a number of deals. We are confident about a 
successful future in this market. 
 
 
Joint venture 
The Group's joint venture with GFI Group, Inc. to conduct derivative brokerage 
had another excellent year. The JV increased its customer base and there was a 
significant increase in the volume of deals and the contribution to profit was 
up 72%. This venture adds significant value to ACM and its clients. 
 
 
The Market 
ACM is currently focussed on the wet tanker market.  There is still a global 
demand for oil and although freight rates are down on last year trading remains 
resilient.  The world consumption of oil is approximately 83.3 million barrels a 
day which is down on 2008. However the situation is becoming more optimistic as 
the International Energy Agency has recently upwardly revised its forecast for 
demand in 2009 which is the first time it has increased its 2009 forecast. 
Medium and long term forecasts show a continuing increase in the world demand 
for oil.We continue to see a shift in the demand for imported oil from the USA 
towards the Far East. The Group has limited exposure to the dry bulk market 
through transactions carried out by the sale and purchase team.  In line with 
its strategy, ACM continues to review opportunities for a greater involvement in 
the dry bulk market. 
 
 
Outlook 
Based on stronger than expected first quarter demand ACM has had a positive 
start to the financial year; the volume of trades has held up and we are seeing 
an increased level of activity.  The Group will always be subjected to 
fluctuations in currency exposure. Although the US dollar has weakened recently, 
the Group continues to protect its exposure through foreign exchange hedging. 
 ACM's dedicated team of brokers has established an extensive and loyal list of 
clients and as a result the Group has a strong forward order book.  ACM is a 
solid business; the Group's strategy for expanding its offering through the 
addition of new services and offices in new locations through complementary 
acquisitions and organic growth has proven to be highly successful and has 
formed a good basis for future growth.  As such, the Board is optimistic for the 
future and continues to look for opportunities in the UK and new international 
markets. 
 
 
Johnny Plumbe 
Chief Executive 
24 June 2009 
  Financial review 
 
 
Profit and earnings 
After adding back amortisation of GBP0.6 million (2008: GBP0.7 million) on 
intangible assets arising from acquisitions, adjusted profit before tax and 
amortisation was GBP8.7 million. This represents an increase of 59% over the 
previous year. 
 
 
Profit before taxation for the year was GBP8.1 million (2008: GBP4.8 million). 
 
 
Basic earnings per share ("EPS") increased 73% from 19.3 pence in 2008 to 33.4 
pence basic with adjusted EPS up 61% from 22.3 pence to 35.9 pence.  On a 
diluted basis, the growth was 73 % to 33.2 pence and 61% to 35.7 pence adjusted. 
The effective taxation rate is lower than usual at 28.0% (2008: 36.2%).  This is 
due the Group's overseas operations moving into profit for the year and 
utilising brought forward losses. This is addition to the UK corporation tax 
rate falling by 2% at the beginning of the year to 28%. 
 
 
Foreign exchange 
The bulk of the Group's income is denominated in US dollars.  The US dollar 
further strengthened during the year.  The average effective exchange rate for 
the year was US$1.67 compared with US$2.00 for the previous year, while the rate 
at 31 March 2009 was US$1.43 compared with US$1.99 for the previous year.  The 
overall effect of the change in exchange rates was to increase revenue by GBP4.8 
million and profit before taxation by GBP 2.1million. At the year end the Group 
had forward currency contract to sell U$9.0 million at an average exchange rate 
of US$1.48 to GBP1. 
 
 
Dividends 
The Directors are recommending a final dividend of 6 pence per share in respect 
of the year to 31 March 2009 at a total value of GBP1,058,000.  Together with an 
interim dividend of 2.5 pence paid during the year, the total dividend in 
respect of the year would be 8.5 pence at a total value of GBP1,499,000. The 
total dividend of 8.5 pence is 42% higher than the previous year full dividend 
of 6 pence per share. 
 
 
Cash flow 
One of the key attributes of the Group is its cash generative nature.  Cash 
generated from operating activities was GBP9.0 million (2008: GBP4.7 million). 
 This inflow excludes a further GBP1.5 million (2008: GBP1.3 million) received 
from joint ventures and associates.  The cash balance at the year end was 
GBP4.9 million (2008: GBP3.6 million).  This was after having paid 
GBP2.5 million for the acquisition of Harris & Dixon and GBP3.0 million for the 
deferred consideration on the acquisition of ACMSS. 
 
 
Balance Sheet 
Included within non-current assets is GBP10.6 million (2008: GBP8.7 million) for 
intangible assets which resulted from acquisitions. 
 
 
The pension deficit for the defined benefit scheme has increased to GBP1.2 
million from GBP1.0 million. A deferred tax asset of GBP0.3 million (2008: 
GBP0.3 million) exists as a result of this liability. This scheme is closed to 
new members. 
 
 
The value of net assets at the balance sheet date was GBP12.2 million (2007: 
GBP7.9 million). 
 
 
Trade and other receivables show a year on year increase which primarily relates 
to the higher level of activity in the business. 
 
 
Trade and other payables have increased by approximately GBP1.0 million despite 
the 2008 figure including GBP3.0 million of deferred consideration which has 
since been paid. The majority of this uplift relates to an increase in the bonus 
accrual to GBP3.8 million (GBP1.7 million in 2008) with the balance of the 
increase mainly relating to the higher level of activity in the business. 
 
 
Risk management 
The Board seeks to identify and monitor risks facing the business. 
 
 
Foreign exchange risk; the majority of the Group's income is denominated in US 
dollars and the rate of exchange relative to sterling can have an effect on the 
performance of the Group.  The Group uses foreign exchange instruments to manage 
this risk.  At March 31 2009 the Group had forward foreign exchange contracts in 
place to sell US$9.0 million (2008: US$6.4 million) at an average rate of 
US$1.48 (2008: US$1.97) into sterling.  The Board has a policy to continually 
have some forward cover in place to help manage this risk. 
 
 
Liquidity risk; at 31 March the Group did not hold any net debt and has adequate 
cash resources to meet its ongoing requirements. 
 
 
Interest rate risk; the Group has exposure to movements in interest rates in 
respect of its deposits.  All deposits are made with reputable banks. 
 
 
 
 
Ian Hartley 
Finance Director 
24 June 2009 
 
 
  Consolidated income statement 
Year ended 31 March 2009 
 
 
 
 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |  Note  |         2009 |        2008 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |      GBP'000 |     GBP'000 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Revenue                             |   2    |       30,143 |      19,638 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Administrative expenses             |        |     (22,907) |    (15,709) | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Amortisation of intangible assets   |        |        (606) |       (664) | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |        6,630 |       3,265 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Share of operating profits in joint |        |              |             | 
| ventures                            |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| and associates                      |   3    |        1,490 |       1,308 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Operating profit                    |        |        8,120 |       4,573 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Net interest                        |        |          (5) |         242 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Profit before taxation              |        |        8,115 |       4,815 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Taxation                            |        |        2,275 |       1,744 | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Profit for the year                 |        |        5,840 |       3,071 | 
+-------------------------------------+--------+--------------+-------------+ 
 
 
All of the activities of the ACM Shipping Group are classed as continuing. 
 
 
 
 
+-------------------------------------+--------+--------------+-------------+ 
| Earnings per share                  |   5    |              |             | 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
| Basic                               |        |        33.4p |       19.3p | 
+-------------------------------------+--------+--------------+-------------+ 
| Fully diluted                       |        |        33.2p |       19.2p | 
+-------------------------------------+--------+--------------+-------------+ 
|                                     |        |              |             | 
+-------------------------------------+--------+--------------+-------------+ 
 
 
 
Group statement of recognised income and expense 
Year ended 31 March 2009 
 
 
 
 
+-----------------------------------------------+------------+------------+ 
|                                               |       2009 |       2008 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
|                                               |    GBP'000 |    GBP'000 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Profit for the year                           |      5,840 |      3,071 | 
+-----------------------------------------------+------------+------------+ 
| Actuarial (loss)/gain in respect of defined   |      (652) |        323 | 
| benefit pension scheme                        |            |            | 
+-----------------------------------------------+------------+------------+ 
| Deferred tax in respect of defined benefit    |        183 |      (118) | 
| pension scheme                                |            |            | 
+-----------------------------------------------+------------+------------+ 
| Exchange differences on translation of        |      (100) |         21 | 
| foreign operations                            |            |            | 
+-----------------------------------------------+------------+------------+ 
| Currency reserve                              |          9 |          1 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Total recognised income and expense           |      5,280 |      3,298 | 
+-----------------------------------------------+------------+------------+ 
 
 
 
Consolidated balance sheet 
As at 31 March 2009 
 
 
 
 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |       2009 |       2008 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |    GBP'000 |    GBP'000 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Non-current assets                  |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Property and equipment              |        |        550 |        484 | 
+-------------------------------------+--------+------------+------------+ 
| Intangible assets                   |        |     10,619 |      8,702 | 
+-------------------------------------+--------+------------+------------+ 
| Investments                         |        |      1,493 |      1,509 | 
+-------------------------------------+--------+------------+------------+ 
| Deferred tax asset                  |        |        338 |        293 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |     13,000 |     10,988 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Current assets                      |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Trade and other receivables         |        |      5,997 |      3,979 | 
+-------------------------------------+--------+------------+------------+ 
| Cash and cash equivalents           |        |      4,935 |      3,565 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |     10,932 |      7,544 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| TOTAL ASSETS                        |        |     23,932 |     18,532 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Current liabilities                 |        |            |            | 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Trade and other payables            |        |    (9,014) |    (8,097) | 
+-------------------------------------+--------+------------+------------+ 
| Current tax payable                 |        |    (1,317) |    (1,131) | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |   (10,331) |    (9,228) | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Non-current liabilities             |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Deferred tax liabilities            |        |      (208) |      (394) | 
+-------------------------------------+--------+------------+------------+ 
| Pension liability                   |        |    (1,206) |    (1,045) | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |    (1,414) |    (1,439) | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| TOTAL LIABILITIES                   |        |   (11,745) |   (10,667) | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| NET ASSETS                          |        |     12,187 |      7,865 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Capital and reserves                |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| Share capital                       |        |        176 |        173 | 
+-------------------------------------+--------+------------+------------+ 
| Share premium account               |        |      3,730 |      3,730 | 
+-------------------------------------+--------+------------+------------+ 
| Merger reserve                      |        |      (135) |      (135) | 
+-------------------------------------+--------+------------+------------+ 
| Retained earnings                   |        |      8,219 |      4,087 | 
+-------------------------------------+--------+------------+------------+ 
| Other reserves                      |        |        197 |         10 | 
+-------------------------------------+--------+------------+------------+ 
|                                     |        |            |            | 
+-------------------------------------+--------+------------+------------+ 
| TOTAL EQUITY                        |        |     12,187 |      7,865 | 
+-------------------------------------+--------+------------+------------+ 
  Group cash flow statement 
Year ended 31 March 2009 
 
 
 
 
+-----------------------------------------------+------------+------------+ 
|                                               |       2009 |       2008 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
|                                               |    GBP'000 |    GBP'000 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Profit before taxation                        |      8,115 |      4,815 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Depreciation                                  |        228 |        166 | 
+-----------------------------------------------+------------+------------+ 
| Interest                                      |          5 |      (242) | 
+-----------------------------------------------+------------+------------+ 
| Shares of operating profits in joint ventures |    (1,490) |    (1,308) | 
| and associates                                |            |            | 
+-----------------------------------------------+------------+------------+ 
| Amortisation of intangibles                   |        606 |        664 | 
+-----------------------------------------------+------------+------------+ 
| Share based payments                          |        178 |          9 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Operating cash flow before changes in working |      7,642 |      4,104 | 
| capital and provisions                        |            |            | 
+-----------------------------------------------+------------+------------+ 
| (Increase) in debtors                         |    (2,018) |      (394) | 
+-----------------------------------------------+------------+------------+ 
| Increase/(decrease) in creditors              |      3,831 |      1,019 | 
+-----------------------------------------------+------------+------------+ 
| Provision for pension scheme costs            |        228 |        167 | 
+-----------------------------------------------+------------+------------+ 
| Pension scheme contributions paid             |      (695) |      (221) | 
+-----------------------------------------------+------------+------------+ 
| Cash generated from operating activities      |      8,988 |      4,675 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Taxation paid                                 |    (2,137) |    (2,063) | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Net cash from operating activities            |      6,851 |      2,612 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Cash flows from investing activities          |            |            | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Purchase of property and equipment            |      (267) |      (195) | 
+-----------------------------------------------+------------+------------+ 
| Investment                                    |       (44) |          - | 
+-----------------------------------------------+------------+------------+ 
| Acquisition of subsidiary, net of cash        |    (3,017) |      (232) | 
| acquired                                      |            |            | 
+-----------------------------------------------+------------+------------+ 
| Acquisition of business                       |    (2,538) |          - | 
+-----------------------------------------------+------------+------------+ 
| Dividends received from associates            |         78 |        240 | 
+-----------------------------------------------+------------+------------+ 
| Amounts received from joint ventures          |      1,472 |      1,101 | 
+-----------------------------------------------+------------+------------+ 
| Interest                                      |       (29) |        125 | 
+-----------------------------------------------+------------+------------+ 
| Net cash used in investing activities         |    (4,345) |      1,039 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Cash flows from financing activities          |            |            | 
+-----------------------------------------------+------------+------------+ 
| Dividends paid                                |    (1,139) |      (652) | 
+-----------------------------------------------+------------+------------+ 
| Issue of new shares, less share issue costs   |          3 |          - | 
+-----------------------------------------------+------------+------------+ 
| Net cash used in financing activities         |    (1,136) |      (652) | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Net increase in cash and cash equivalents     |      1,370 |      2,999 | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Cash and cash equivalents at the beginning of |      3,565 |        566 | 
| the year                                      |            |            | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
|                                               |            |            | 
+-----------------------------------------------+------------+------------+ 
| Cash and cash equivalents at the end of the   |      4,935 |      3,565 | 
| year                                          |            |            | 
+-----------------------------------------------+------------+------------+ 
 
 
  1.     Accounting policies 
 
 
Basis of consolidation 
 
 
These financial statements have been prepared in accordance with the Companies 
Act and those EU endorsed IFRS standards and IFRIC interpretations issued and 
effective or issued and early adopted at the time of preparing these statements 
(June 2009). They have been prepared under the historical cost convention. The 
policies have been consistently applied to all the periods presented 
 
 
 
 
2.Segmental analysis 
 
 
The Group has taken early adoption of IFRS8 "Operating Segments".  The Group 
operates in one business sector and does not report internally any segmental 
information other than revenue streams.  As a result no additional business 
sector information is provided. Business is the Group's primary reporting 
segment. Geographical information is not produced and is not readily available. 
In view of management the cost of developing this information would be 
excessive. 
 
 
Analysis of Group's revenue; 
 
 
+----------------------------------------------------------------+-------------------+-----------------+ 
|                                                                |              2009 |            2008 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
|                                                                |           GBP000 |         GBP000 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
|                                                                |                   |                 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
| Spot brokerage                                                 |            15,750 |           9,139 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
| Time charter                                                   |             8,339 |           5,212 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
| Demurrage                                                      |             1,103 |             565 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
| Sale and purchase                                              |             4,951 |           4,722 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
|                                                                |                   |                 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
|                                                                |            30,143 |          19,638 | 
+----------------------------------------------------------------+-------------------+-----------------+ 
 
3.    Share of operating profits of joint ventures and associates 
 
The Group's share of operating profits of joint ventures and associates was: 
 
+---------------------------------------------------------------------+--------------+--------------+ 
|                                                                     |         2009 |         2008 | 
+---------------------------------------------------------------------+--------------+--------------+ 
|                                                                     |      GBP000 |      GBP000 | 
+---------------------------------------------------------------------+--------------+--------------+ 
|                                                                     |              |              | 
+---------------------------------------------------------------------+--------------+--------------+ 
| Joint ventures                                                      |        1,490 |          865 | 
+---------------------------------------------------------------------+--------------+--------------+ 
| Associates                                                          |            - |          443 | 
+---------------------------------------------------------------------+--------------+--------------+ 
|                                                                     |              |              | 
+---------------------------------------------------------------------+--------------+--------------+ 
|                                                                     |        1,490 |        1,308 | 
+---------------------------------------------------------------------+--------------+--------------+ 
 
 
 
4. Acquisition 
 
 
During the year the Group acquired the business of Harris & Dixon Shipbrokers 
for a total cash consideration of GBP2,538,000. Included within the assets 
acquired were tangible fixed assets of GBP15,000, goodwill of GBP1,521,000 and 
other intangible assets of GBP1,002,000. 
 
 
 
5. Earnings per share 
 
 
    Earnings per share (EPS) is calculated by dividing the profit attributable 
to equity shareholders by the weighted average number of shares in issue in the 
year. 
 
 
+--------------------------------------------------+------------+-------------+ 
|                                                  |       2009 |        2008 | 
+--------------------------------------------------+------------+-------------+ 
|                                                  |    GBP'000 |     GBP'000 | 
+--------------------------------------------------+------------+-------------+ 
| Earnings                                         |            |             | 
+--------------------------------------------------+------------+-------------+ 
| Earnings for the year                            |      5,840 |       3,071 | 
+--------------------------------------------------+------------+-------------+ 
| Adjust for amortisation of intangibles           |        606 |         664 | 
+--------------------------------------------------+------------+-------------+ 
| Adjust for deferred taxation impact of           |      (170) |       (186) | 
| amortisation of intangibles                      |            |             | 
+--------------------------------------------------+------------+-------------+ 
| Earnings for adjusted EPS                        |      6,276 |       3,549 | 
+--------------------------------------------------+------------+-------------+ 
|                                                  |            |             | 
+--------------------------------------------------+------------+-------------+ 
| Number of shares                                 |     Number |      Number | 
+--------------------------------------------------+------------+-------------+ 
| Weighted average number of shares                | 17,463,980 |  15,940,665 | 
+--------------------------------------------------+------------+-------------+ 
| Dilution effect of share plans                   |    115,827 |      65,665 | 
+--------------------------------------------------+------------+-------------+ 
| Diluted weighted average number of shares        | 17,579,807 |  16,006,330 | 
+--------------------------------------------------+------------+-------------+ 
|                                                  |            |             | 
+--------------------------------------------------+------------+-------------+ 
| Earnings per share (pence)                       |            |             | 
+--------------------------------------------------+------------+-------------+ 
| Basic                                            |       33.4 |        19.3 | 
+--------------------------------------------------+------------+-------------+ 
| Diluted                                          |       33.2 |        19.2 | 
+--------------------------------------------------+------------+-------------+ 
| Adjusted                                         |       35.9 |        22.3 | 
+--------------------------------------------------+------------+-------------+ 
| Adjusted diluted                                 |       35.7 |        22.2 | 
+--------------------------------------------------+------------+-------------+ 
 
 
6.    Dividends 
 
 
+--------------------------------------------------+------------+-------------+ 
|                                                  |       2009 |        2008 | 
+--------------------------------------------------+------------+-------------+ 
|                                                  |     GBP000 |      GBP000 | 
+--------------------------------------------------+------------+-------------+ 
| Declared and paid during the year:               |            |             | 
+--------------------------------------------------+------------+-------------+ 
| Final dividend for 2008: 4 pence per share       |        698 |         306 | 
| (2007): : 2 pence per share)                     |            |             | 
+--------------------------------------------------+------------+-------------+ 
| Interim dividend for 2009: 2.5 pence per share   |        441 |         346 | 
| (2008: : 2 pence per share)                      |            |             | 
+--------------------------------------------------+------------+-------------+ 
|                                                  |      1,139 |         652 | 
+--------------------------------------------------+------------+-------------+ 
| Proposed for approval at AGM (not recognised as  |            |             | 
| liability at 31 March)                           |            |             | 
+--------------------------------------------------+------------+-------------+ 
| Final dividend for 2009: 6 pence per share       |      1,058 |         691 | 
| (2008: 4 pence per share)                        |            |             | 
+--------------------------------------------------+------------+-------------+ 
 
 
+--------------------------------------------------+------------+-------------+ 
| Total payable in respect of the year             |  8.5 pence |   6.0 pence | 
+--------------------------------------------------+------------+-------------+ 
 
 
 
7.     Nature of financial information 
 
 
The Preliminary Announcement set out above is an extract from the forthcoming 
Annual Report and Accounts and does not represent statutory accounts for ACM 
Shipping Group plc or for any of the entities comprising the ACM Shipping Group. 
The statutory accounts of ACM Shipping Group plc in respect of the period ending 
31 March 2009 will be delivered to the Registrars of Companies following the 
Company's Annual General Meeting. 
 
 
It is anticipated that the Annual Report and Accounts will be circulated to 
shareholders of ACM Shipping Group plc before the end of July. 
 
 
 
 
The Directors 
ACM Shipping Group plc 
Kinnaird House 
1 Pall Mall 
London 
SW1Y 5AU 
 
 
 
 
- Ends - 
 
 
 
This information is provided by RNS 
            The company news service from the London Stock Exchange 
   END 
 
 FR EAPKDALPNEFE 
 
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