The tables below set out summary financial information for Sepura prepared under IFRS for the periods indicated.
Summary Income Statement
| Year ended 31 March |
2005 |
2006 |
2007 |
| |
£'000 |
£'000 |
£'000 |
| Revenue |
35,099 |
45,386 |
51,987 |
| Cost of sales |
(19,908) |
(21,851) |
(23,276) |
| Gross profit |
15,191 |
23,535 |
28,711 |
| Net operating expenses |
(10,551) |
(16,272) |
(21,134) |
| Operating profit |
4,640 |
7,263 |
7,577 |
| Net financial (expense)/income |
59 |
201 |
(307) |
| Profit before tax |
4,699 |
7,464 |
7,270 |
| Income tax expense |
(823) |
(1,673) |
(1,304) |
| Profit for the period |
3,876 |
5,791 |
5,966 |
| EBITDA |
6,285 |
10,419 |
12,025 |
Summary Balance Sheet
| Year ended 31 March |
2005 |
2006 |
2007 |
| |
£'000 |
£'000 |
£'000 |
| Total non current assets |
8,208 |
11,102 |
17,116 |
| Total current assets |
14,290 |
23,074 |
34,632 |
| Total assets |
22,498 |
34,176 |
51,748 |
| Total current liabilities |
9,708 |
15,397 |
19,091 |
| Total non current liabilities |
2,078 |
3,373 |
19,408 |
| Net assets |
10,712 |
15,406 |
13,249 |
| Total shareholders' equity |
10,712 |
15,406 |
13,249 |
Summary Cash Flow Statement
| Year ended 31 March |
2005 |
2006 |
2007 |
| |
£'000 |
£'000 |
£'000 |
| Net cash from operating activities |
6,924 |
6,503 |
7,679 |
| Net cash (used in) investing activities |
(4,659) |
(5,261) |
(8,567) |
| Net cash (used in)/from financing activities |
(1,027) |
(1,423)) |
4,335 |
| Net increase/(decrease) in cash and cash equivalents |
1,238 |
(181) |
3,447 |
