12 Months   1.0       2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 As %  
to end Dec   1.0       Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Year Sales  
INCOME STATEMENTS 1.0 $000 $000 $000 $000 $000 $000 $000 $000 $000 $000 $000 $000 $000    
  1.0      
Sales: 1.0      
 - Group1 100.0 110.0 95.0 115.0 85.0 130.0 105.0 125.0 140.0 145.0 135.0 150.0 1,435.0 52  
 - Group2 85.0 105.0 95.0 100.0 110.0 110.0 115.0 110.0 120.0 125.0 120.0 135.0 1,330.0 48  
Total sales 1.0 185.0 215.0 190.0 215.0 195.0 240.0 220.0 235.0 260.0 270.0 255.0 285.0 2,765.0 100  
  1.0      
Cost of sales: 1.0      
 -Materials/packaging/goods 40.5 48.0 42.8 47.3 45.8 52.5 50.3 51.8 57.0 59.3 56.3 63.0 614.3 22  
 -Direct labor 11.0 12.1 13.2 14.3 15.4 16.5 17.6 18.7 19.8 20.9 24.2 25.3 209.0 8  
 -Other direct 12.5 12.5 12.5 15.0 15.0 17.5 17.5 17.5 17.5 20.0 22.0 24.0 203.5 7  
Cost of sales 1.0 64.0 72.6 68.5 76.6 76.2 86.5 85.4 88.0 94.3 100.2 102.5 112.3 1,026.8 37  
  1.0      
Gross margin 1.0 121.0 142.4 121.6 138.5 118.9 153.5 134.7 147.1 165.7 169.9 152.6 172.7 1,738.3 63  
  1.0      
Overhead expenses: 1.0      
 -Operational (indirect) 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 288.0 10  
 -Selling & freight 32.2 32.8 32.3 32.8 32.4 33.3 32.9 33.2 33.7 33.9 33.6 34.2 397.3 14  
 -Management/admin staff 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 600.0 22  
 -Administration 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 108.0 4  
 -Occupancy/general 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 174.0 6  
Depreciation 7.1 7.1 7.1 7.1 7.7 7.7 7.7 7.7 7.7 9.0 9.0 9.0 93.8 3  
Operating lease payments 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 66.0 2  
Total operating expenses 142.3 142.9 142.4 142.9 143.1 144.0 143.6 143.9 144.4 145.9 145.6 146.2 1,727.1 62  
  1.0      
Income from operations 1.0 (21.3) (0.5) (20.8) (4.4) (24.3) 9.5 (9.0) 3.1 21.3 24.0 7.0 26.5 11.2 0  
  1.0      
Other income/expenses: 1.0      
 -Profit(loss) on sale of fixed assets 25.0 25.0 1  
 -Intangible asset amortization 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 60.0 2  
 -Capital grant/subsidy amortization      
 -Revenue grants/subsidies      
 -Miscellaneous income 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 120.0 4  
Total other income (expenses) 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 30.0 85.0 3  
  1.0  
Earnings before interest & taxes 1.0 (16.3) 4.5 (15.8) 0.6 (19.3) 14.5 (4.0) 8.1 26.3 29.0 12.0 56.5 96.2 3  
  1.0      
Interest expense/income: 1.0      
 -Interest expense 3.7 3.9 3.9 4.3 4.6 4.8 4.9 4.0 5.4 5.6 7.5 6.8 59.2 2  
 -Finance lease interest expense 5.0 5.0 5.0 5.0 10.0 5.0 5.0 10.0 5.0 5.0 60.0 2  
 -Interest income 0.0 0.0 0.1 0.4 0.6 1.0 0.7 2.9 0  
Net interest expense (income) 8.6 8.8 8.9 9.3 14.6 9.8 9.7 14.0 10.0 5.0 11.5 6.1 116.3 4  
  1      
Net income before taxes 1.0 (24.9) (4.3) (24.7) (8.7) (33.9) 4.6 (13.7) (5.8) 16.3 24.0 0.5 50.4 (20.1) (1)  
Taxes      
Net income 1.0 (24.9) (4.3) (24.7) (8.7) (33.9) 4.6 (13.7) (5.8) 16.3 24.0 0.5 50.4 (20.1) (1)  
Dividends declared      
Transferred to reserves   1.0       (24.9) (4.3) (24.7) (8.7) (33.9) 4.6 (13.7) (5.8) 16.3 24.0 0.5 50.4 (20.1) (1)