For personal use only
&RQVROLGDWHG6WDWHPHQWRI3URðWRU/RVV
IRUWKHHDUHQGHG'HFHPEHU
Note | Consolidated | ||
2021 | 2020 | ||
$'000 | $'000 | ||
Restated1 | |||
Continuing operations | |||
Revenue | 3, 4 | 71,304 | 70,875 |
Product costs | 3 | (8,010) | (7,603) |
,TWSV`LLILULÄ[ZL_WLUZLZ | (24,996) | (24,283) | |
Marketing expenses | (3,325) | (3,397) | |
Premises and establishment expenses | (801) | (753) | |
Telecommunications | (442) | (510) | |
3LNHSHUKWYVMLZZPVUHSL_WLUZLZ | (912) | (848) | |
Other expenses | (3,357) | (4,161) | |
Transaction costs | (411) | (794) | |
Transaction related share based payment expenses | 26(c) | (1,099) | |
6[OLYPUJVTL*HYLZ(J[SVHUMVYNP]LULZZ | 3 | 1,202 | 1,210 |
+LWYLJPH[PVUHUKHTVY[PZH[PVUVMV[OLYUVUJYYLU[HZZL[Z | 3 | (18,778) | (18,339) |
Finance costs | 3 | (775) | (1,163) |
7YVÄ[ILMVYLPUJVTL[H_ | 9,600 | 10,234 | |
Income tax expense | 5 | (503) | (1,995) |
7YVÄ[MVY[OL`LHYH[[YPI[HISLMYVTJVU[PUPUNVWLYH[PVUZ | 9,097 | 8,239 | |
7YVÄ[MYVTKPZJVU[PULKVWLYH[PVUZ | 26(d) | 118 | 1,497 |
7YVÄ[MVY[OL`LHY | 9,215 | 9,736 | |
7YVÄ[H[[YPI[HISL[V! | |||
Owners of the parent | 9,822 | 9,736 | |
5VUJVU[YVSSPUNPU[LYLZ[ | (607) | ||
7YVÄ[MVY[OL`LHY | 9,215 | 9,736 | |
Earnings per share | Cents | Cents | |
Basic Earnings per Share | 22 | 8.7 | 8.6 |
Diluted Earnings per Share | 22 | 8.4 | 8.4 |
Earnings per share from continuing operations | |||
Basic earnings per share | 8.6 | 7.3 | |
Diluted earnings per share | 8.3 | 7.1 | |
Earnings per share from discontinued operations | |||
Basic earnings per share | 0.1 | 1.3 | |
Diluted earnings per share | 0.1 | 1.3 |
9LZ[H[LK[VYLÅLJ[[OLZHSLVM[OL9LJRVU+VJZIZPULZZYLMLYK
;OLHIV]LJVUZVSPKH[LKPUJVTLZ[H[LTLU[ZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ
Page 1
For personal use only
&RQVROLGDWHG6WDWHPHQWRI3URðWRU/RVV
and Other Comprehensive Income
IRUWKHHDUHQGHG'HFHPEHU
Note | Consolidated | ||
2021 | 2020 | ||
$'000 | $'000 | ||
Restated1 | |||
7YVÄ[MVY[OL`LHY | 9,215 | 9,736 | |
Other comprehensive income/(loss), net of income tax | |||
0[LTZ[OH[TH`ILYLJSHZZPÄLKZIZLXLU[S`[VWYVÄ[VYSVZZ! | |||
,_JOHUNLKPќLYLUJLVU[YHUZSH[PVUVMMVYLPNUVWLYH[PVUZ | 21 | 216 | 120 |
-HPY]HSLTV]LTLU[VUPU[LYLZ[YH[LZ^HW | 21 | 199 | (281) |
Total other comprehensive income/(loss), net of income tax | 415 | (161) | |
Total comprehensive income for the year | 9,630 | 9,575 | |
Total comprehensive income attribute to: | |||
Owners of the parent | 10,237 | 9,575 | |
5VUJVU[YVSSPUNPU[LYLZ[ | (607) | ||
9,630 | 9,575 | ||
9LZ[H[LK[VYLÅLJ[[OLZHSLVM[OL9LJRVU+VJZIZPULZZYLMLYK | |||
;OLHIV]LJVUZVSPKH[LKZ[H[LTLU[VMWYVÄ[VYSVZZHUKV[OLYJVTWYLOLUZP]LPUJVTLZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ
Page 2
For personal use only
Consolidated Statement
of Financial Position
DVDW'HFHPEHU
Note | Consolidated | ||
2021 | 2020 | ||
$'000 | $'000 | ||
ASSETS | |||
Current Assets | |||
*HZOHUKJHZOLXP]HSLU[Z | 26 | 1,394 | 1,134 |
;YHKLHUKV[OLYYLJLP]HISLZ | 7 | 2,969 | 4,315 |
6[OLYÄUHUJPHSHZZL[Z | 14 | 131 | |
0U]LU[VYPLZ | 566 | 1,075 | |
*YYLU[[H_YLJLP]HISLZ | 420 | 865 | |
Other assets | 8 | 1,937 | 1,629 |
Total Current Assets | 7,286 | 9,149 | |
Non-Current Assets | 7 | 45 | |
;YHKLHUKV[OLYYLJLP]HISLZ | |||
Property, plant and equipment | 9 | 1,810 | 1,922 |
Deferred tax assets | 11 | 42 | 50 |
Intangible assets | 12 | 58,202 | 65,732 |
Other assets | 8 | 170 | 186 |
Right of use assets | 10 | 4,362 | 5,960 |
Total Non-Current Assets | 64,586 | 73,895 | |
Total Assets | 71,872 | 83,044 | |
LIABILITIES | |||
Current Liabilities | |||
Trade and other payables | 4,468 | 4,213 | |
7YV]PZPVUZ | 15 | 3,022 | 2,902 |
Contract liabilities | 17 | 5,912 | 5,551 |
6[OLYÄUHUJPHSSPHIPSP[PLZ | 14 | 58 | |
3LHZLSPHIPSP[PLZ | 10 | 1,737 | 1,831 |
Total Current Liabilities | 15,197 | 14,497 | |
Non-Current Liabilities | |||
Trade and other payables | 1,183 | 1,093 | |
Borrowings | 13 | 16,137 | 31,788 |
Deferred tax liabilities | 16 | 3,995 | 4,963 |
7YV]PZPVUZ | 15 | 268 | 278 |
6[OLYÄUHUJPHSSPHIPSP[PLZ | 14 | 257 | |
3LHZLSPHIPSP[PLZ | 10 | 3,269 | 4,789 |
Total Non-Current Liabilities | 24,852 | 43,168 | |
Total Liabilities | 40,049 | 57,665 | |
Net Assets | 31,823 | 25,379 | |
EQUITY | |||
Issued capital | 20 | 20,524 | 20,524 |
9LZLY]LZ | 21 | (48,626) | (49,653) |
Retained earnings | 58,631 | 54,508 | |
Total Equity attributable to owners of the parent | 30,529 | 25,379 | |
5VUJVU[YVSSPUNPU[LYLZ[ | 1,294 | ||
Total Equity | 31,823 | 25,379 |
;OLHIV]LJVUZVSPKH[LKZ[H[LTLU[VMÄUHUJPHSWVZP[PVUZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ
Page 3
For personal use only
Consolidated Statement
RI&KDQJHVLQ(TXLW
IRUWKHHDUHQGHG'HFHPEHU
Foreign | Share- | Acquisition | |||||||
Share | Swap | of non | Non- | ||||||
Issued | currency | based | Retained | controlling | |||||
buyback | translation | payments | hedging | interest | controlling | ||||
capital | reserve | reserve | reserve | reserve | earnings | reserve | interest | ||
Consolidated | $'000 | $'000 | $'000 | $'000 | $'000 | $'000 | $'000 | $'000 | Total |
Balance at | 20,524 | (42,018) | (1,905) | 679 | (257) | 54,508 | (6,152) | 25,379 | |
1 January 2021 | |||||||||
5VUJVU[YVSSPUN | |||||||||
interest at date of | 849 | 849 | |||||||
acquisition | |||||||||
(note 26 (c)) | |||||||||
7YVÄ[MVY[OL`LHY | 9,822 | (607) | 9,215 | ||||||
6[OLYJVTWYLOLUZP]LPUJVTL! | |||||||||
,_JOHUNLKPќLYLUJLZ | |||||||||
on translation of | 216 | 216 | |||||||
foreign operations | |||||||||
-HPY]HSLTV]LTLU[ | 199 | 199 | |||||||
on interest rate swap | |||||||||
;V[HSJVTWYLOLUZP]L | 216 | 199 | 9,822 | (607) | 9,630 | ||||
income | |||||||||
Share based | |||||||||
payments expense | 598 | 1,059 | 1,657 | ||||||
(note 3) | |||||||||
+P]PKLUKZWHPK | (5,665) | (5,665) | |||||||
(note 27) | |||||||||
Vested shares | (43) | 22 | (21) | ||||||
Treasury shares | |||||||||
transferred to | 56 | (56) | |||||||
retained earnings | |||||||||
Exchange | 1 | (7) | (6) | ||||||
adjustment | |||||||||
Balance at | |||||||||
31 December | 20,524 | (42,018) | (1,689) | 1,291 | (58) | 58,631 | (6,152) | 1,294 | 31,823 |
2021 |
;OLHIV]LJVUZVSPKH[LKZ[H[LTLU[VMJOHUNLZPULXP[`ZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ
Page 4
For personal use only
Consolidated Statement
RI&KDQJHVLQ(TXLW(continued)
IRUWKHHDUHQGHG'HFHPEHU
Foreign | Share- | Acquisition | Attributable | |||||
Share | Swap | of non | ||||||
Issued | currency | based | Retained | controlling | to owners | |||
buyback | translation | payments | hedging | interest | of the | |||
capital | reserve | reserve | reserve | reserve | earnings | reserve | parent | |
Consolidated | $'000 | $'000 | $'000 | $'000 | $'000 | $'000 | $'000 | $'000 |
Balance at | 20,524 | (42,018) | (2,025) | 545 | 24 | 50,172 | (6,152) | 21,070 |
1 January 2020 | ||||||||
7YVÄ[MVY[OL`LHY | 9,736 | 9,736 | ||||||
6[OLYJVTWYLOLUZP]LPUJVTL! | ||||||||
Exchange | ||||||||
KPќLYLUJLZVU | 120 | 120 | ||||||
translation of foreign | ||||||||
operations | ||||||||
-HPY]HSLTV]LTLU[ | (281) | (281) | ||||||
on interest rate swap | ||||||||
;V[HSJVTWYLOLUZP]L | 120 | (281) | 9,736 | 9,575 | ||||
income | ||||||||
Share based | 270 | 270 | ||||||
payments expense | ||||||||
+P]PKLUKZWHPK | (5,665) | (5,665) | ||||||
(note 27) | ||||||||
Vested shares | ||||||||
released to retained | (136) | 136 | ||||||
earnings | ||||||||
Surplus treasury | ||||||||
shares released to | 129 | 129 | ||||||
retained earnings | ||||||||
Treasury shares | ||||||||
acquired | ||||||||
Treasury shares | ||||||||
]LZ[LKSHWZLK | ||||||||
Balance at | ||||||||
31 December | 20,524 | (42,018) | (1,905) | 679 | (257) | 54,508 | (6,152) | 25,379 |
2020 |
;OLHIV]LJVUZVSPKH[LKZ[H[LTLU[VMJOHUNLZPULXP[`ZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ
Page 5
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Reckon Limited published this content on 14 February 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 14 February 2022 20:42:04 UTC.