Rofina : Half Year Final Statement

FORM: Half yearly/preliminary final report

Name of issuer

ROFINA GROUP LIMITED

ACN or ARBN		Half yearly		Preliminary			Half year/financial	year ended
		(tick)		final (tick)			('Current period')
635 120 517		√					30 November 2021
For announcement to the market
Extracts from this statement for announcement to the market (see note 1).
								$A,000
Revenue (item 1.1)				Down 22	%	to	930
Profit (loss) for the period (item 1.9)		Down 94	%	to	(156)
Profit (loss) for the period attributable to		Down 94	%	to	(156)

members of the parent (item 1.11)
Dividends	Current period		Previous	corresponding
Franking rate applicable:				period
Final dividend (preliminary final report only)(item 10.13-	N/A				N/A
10.14)
Amount per security
Franked amount per security
Interim dividend (Half yearly report only) (item 10.11 -	N/A			N/A
10.12)
Amount per security
Franked amount per security

Short details of any bonus or cash issue or other item(s) of importance not previously released to the market:

N/A

RGL App 3 Nov 2021 final.doc 10/02/22 - 17:58	-1-
	© Copyright National Stock Exchange of Australia Limited ("NSX")

Consolidated income statement (The figures are not equity accounted)

(see note 3)

(as per paragraphs 81-85 and 88-94 of AASB 101: Presentation of Financial Statements)

		Current period -	Previous
		$A'000	corresponding
			period - $A'000
1.1	Revenues (item 7.1)
930	1,197
1.2	Expenses, excluding finance costs (item 7.2)	(1,018)	(3,610)
1.3	Finance costs	(66)	(180)

1.4 Share of net profits (losses) of associates and joint ventures (item 15.7)

1.5	Profit (loss) before income tax	(154)	(2,593)
1.6	Income tax expense (see note 4)	(2)	0
1.7	Profit (loss) from continuing operations				(156)			(2,593)
1.8	Profit (loss) from discontinued operations
	(item 13.3)
1.9	Profit (loss) for the period			(156)	(2,593)

1.10 Profit (loss) attributable to minority interests

1.11	Profit (loss) attributable to members of	(156)	(2,593)
	the parent
1.12	Basic earnings per security (item 9.1)	(0.001)	(0.017)
1.13	Diluted earnings per security (item 9.1)	(0.001)	(0.017)

1.14 Dividends per security ( item 9.1)

Comparison of half-year profits

(Preliminary final statement only)
			Current period -		Previous
			$A'000		corresponding period
					- $A'000
2.1	Consolidated profit (loss) after tax
		(156)	(2,593)
	attributable to members reported for the 1st
	half year (item 1.11 in the half yearly statement)
2.2	Consolidated profit (loss) after tax
		N/A	N/A
	attributable to members for the 2nd half year

Consolidated balance sheet

(See note 5)

(as per paragraphs 68-69 of AASB 101: Financial Statement Presentation)

	Current assets	Current period -		Previous
		$A'000		corresponding period
			-	$A'000
3.1	Cash and cash equivalents
	10		60
3.2	Trade and other receivables		376		630
3.3	Inventories		436		1,747
3.4	Other current assets (provide details if		5		107
	material)
3.5	Total current assets
	827		2,544
	Non-current assets
3.6	Available for sale investments		347
3.7	Other financial assets
3.8	Investments in associates
3.9	Deferred tax assets
3.10	Exploration and evaluation expenditure
	capitalised (see para. 71 of AASB 1022 - new
	standard not yet finalised)

3.11 Development properties (mining entities)

3.12	Property, plant and equipment (net)	1,021	2,595
3.13	Investment properties	372	738

1. Goodwill
2. Other intangible assets

3.16	Right of use Asset (provide details if material)	323	1,272
3.17	Total non-current assets
	2,063	4,605
3.18	Total assets		2,890	7,149
	Current liabilities
3.19	Trade and other payables	2,812	1,528
3.20	Short term borrowings	1,239	1,003

1. Current tax payable
2. Short term provisions

3.23	Current portion of long term borrowings	1,141	2,365
3.24	Other current liabilities (provide details if	333	852
	material) - Lease Liabilities
3.25	Liabilities directly associated with non-current
	assets classified as held for sale (para 38 of
	AASB 5)
3.26	Total current liabilities
5,525	5,748
	Non-current liabilities

		Current period -		Previous
		$A'000		corresponding period
				- $A'000
3.27	Long-term borrowings
	614	1,520

1. Deferred tax liabilities
2. Long term provisions
3. Other (provide details if material)

	Trade and other payables	104	1,946
	Lease Liability	41	470
3.31	Total non-current liabilities
759	3,936
3.32	Total liabilities	6,284	9,684
3.33	Net assets	(3,394)	(2,535)
	Equity
3.34	Share capital	2,267	2,267

3.35 Other reserves

3.36	Retained earnings	(5,408)	(4,623)
	Foreign Currency Translation Reserve	(253)	(179)
	Amounts recognised directly in equity relating
	to non-current assets classified as held for
	sale

1. Parent interest
2. Minority interest

3.39	Total equity	(3,394)	(2,535)

Consolidated statement of changes in equity

(as per paragraphs 96-97 of AASB 101: Presentation of Financial Statements)

	Current period -		Previous
	A$'000		corresponding
			period - A$'000
Revenues recognised directly in equity:
	N/A	N/A

Expenses recognised directly in equity:

N/A

N/A

4.1 Net income recognised directly in equity

4.2

Profit for the period

(156)

(2,593)

4.3 Total recognised income and expense for the period

Attributable to:

4.4	Members of the parent	(156)	(2,593)
4.5	Minority interest	0	0

Effect of changes in accounting policy (as per

AASB 108: Accounting Policies, Changes in Accounting

Estimates and Errors):

4.6

Members of the parent entity

N/A

N/A

4.7 Minority interest