EUNISELL INTERLINKED PLC
UNAUDITED ACCOUNTS FOR THE PERIOD ENDED
31ST MARCH 2022
EUNISELL INTERLINKED PLC
UNAUDITED STATEMENT OF COMPREHENSIVE INCOME FOR 3RD QUARTER ENDED 31ST MARCH 2022
(Figures in ₦'000)
3 MONTHS | 3 MONTHS | 9 MONTHS | 9 MONTHS | ||
JAN'22-MAR'22 | JAN'21-MAR'21 | JUL'21-MAR'22 | JUL'20-MAR'21 | % | |
₦'000 | ₦'000 | ₦'000 | ₦'000 | ||
REVENUE | 30,116 | 57,118 | 173,845 | 99,703 | 74% |
COST OF SALES | (13,915) | (37,686) | (86,324) | (47,098) | 83% |
GROSS PROFIT | 16,201 | 19,432 | 87,521 | 52,605 | 66% |
OPERATING EXPENSES | (18,428) | (11,585) | (52,367) | (34,596) | -35% |
OTHER INCOME | - | - | - | - | |
PROFIT/(LOSS)FROM OPERATIONS | (2,227) | 7,847 | 35,154 | 18,009 | 218% |
FINANCE COST | (5,496) | (14,177) | (28,956) | (25,915) | 199% |
PROFIT BEFORE TAX | (7,723) | (6,330) | 6,198 | (7,906) | 66% |
TAXATION | - | - | - | - | |
PROFIT/(LOSS) FOR THE PERIOD | (7,721) | (6,330) | 6,198 | (7,906) | 66% |
OTHER COMPREHENSIVE INCOME | |||||
GAINS/LOSS ON PROPERTY REVALUATION | - | - | - | - | |
EXCHANGE DIFF. FROM TRANSLATION OF FOREIGN ENTITY'S F/S | - | - | - | - | |
GAINS/LOSS FROM VALUATION OF EQUITY INVESTMENT INSTRUMENT | - | - | - | - | |
MEASURED AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME | - | - | - | - | |
Total Comprehensive Income for the Year | (7,721) | (6,330) | 6,198 | (7,906) | 66% |
EUNISELL INTERLINKED PLC
UNAUDITED STATEMENT OF FINANCIAL POSITION AS AT 31ST MARCH 2022
(Figures in N'000)
NOTES
9 MONTHS 31 MAR'2022
Audited 30 JUN 2021
Assets: Non-Current Assets: Property, Plant and equipment
₦'000
₦'000
1
20,529
15,717
Current Assets: Inventories
Trade Receivables/Prepayment Cash and Cash Equivalents
Total Assets
Equity and Liabilities
Equity
Share capital Retained earnings
Other Components of Equity Total Equity
219,413 301,688
2
362,596 328,505
2,500 5,340
584,509 635,533
605,038 651,251
3
118,350 (162,719) 232,440 188,071
118,350 (168,919) 232,440 181,870
Non-Current Liabilities Deferred Tax
Current Liabilities
Trade and other Payables Current income tax liabilities Short-term Borrowings
Total Equity and Liabilities
(1,509)
(852)
4
118,879 182,763
3,974 3,974
295,623 283,494
418,476 470,231
605,038 651,250
Fabian C. Nnadozie Chairman FRC2017/NSE/00000017392
Approved by the Board 26th April 2022
Chris Okoro MD/CEO FRC/2019/002/0000074
Temitope Olusoji
Chief Financial Officer (CFO) FRC/2020/004/00000022179
STATEMENT OF CHANGE IN EQUITY
31ST MARCH 2022
Share | Share | Retained | ||
Capital | Premium | Earnings | ||
₦'000 | ₦'000 | ₦'000 | ||
Balance as at 1st Jan 2022 | 118,350 | 229,351 | (154,998) | |
Profit for the period | - | - | (7,721) | - |
Balance as at 31st Mar 2022 | 118,350 | 229,351 | (162,719) | 3,089 |
Balance as at 1st Jan 2021 | 118,350 | 229,351 | (185,013) | 3,089 |
Profit for the period | - | - | (6,330) | - |
Balance as at 31st Mar 2021 | 118,350 | 229,351 | (191,343) | 3,089 |
Other | Total |
Reserves | Equity |
₦'000 | ₦'000 |
3,089 | 195,792 |
(7,721) | |
188,071 | |
165,777 | |
-6,330 | |
159,447 |
STATEMENT OF CASH FLOWS
31ST MARCH, 2022
Cash from operating activities |
Profit before income tax |
Adjustments: |
Interest income |
Interest expense |
Profit from asset disposal |
Depreciation |
Changes in working capital: |
Cash generated from operations |
Interest income received |
Interest expense paid |
Income tax paid |
VAT paid |
Net cash from/ (used in) operating activities |
Cash from investing activities |
Purchase of property, plant and equipment |
Proceeds from disposal of property, plant and |
Net cash from/ (used in) investing activities |
Cash from financing activities |
Net proceeds / (repayment) on long term |
Net proceeds / (repayment) on short term |
Restricted cash |
Net cash from/ (used in) financing activities |
Net change in cash and cash equivalents |
Cash and cash equivalents at beginning of the year |
Cash and cash equivalents at end of the year |
Represented By: |
Cash and cash equivalents |
- - -
inventories trade and other receivables trade and other payables
Unaudited | Audited |
31 MAR'2022 | 30 JUN 2021 |
₦'000 | ₦'000 |
Notes | |
6,198 | 16,598 |
- | - |
28,956 | 38,654 |
- | - |
2,452 | 2,686 |
82,275 | (93,180) |
(34,091) | (75,048) |
(63,884) | (6,173) |
21,906 | (116,463) |
- | - |
(28,956) | (38,654) |
(1,539) | (6,312) |
- | - |
(8,589) | (161,429) |
(6,141) | 10,021 |
- | - |
- | - |
(6,141) | 10,021 |
- | - |
12,129 | 175,979 |
- | - |
12,129 | 175,979 |
(2,601) | 4,528 |
5,340 | 812 |
2,740 | 5,340 |
2,500 | 5,340 |
This is an excerpt of the original content. To continue reading it, access the original document here.