SOUTH PORT NEW ZEALAND LIMITED (Name of Listing Issuer) For Half Year/Full Year Ended 31 December 2016
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1 APPENDIX I (Rule 10.4) PRELIMINARY *HALF YEAR/FULL YEAR REPORT ANNOUNCEMENT SOUTH PORT NEW ZEALAND LIMITED (Name of Listing Issuer) For Half Year/Full Year Ended 31 December 2016 (referred to in this report as the "current half year/full year") Preliminary *Half year/full year report on consolidated results (including the results for the previous corresponding ) in accordance with Listing Rule This report has been prepared in a manner which complies with generally accepted accounting practice and gives a true and fair view of the matters to which the report relates [see Note (X) attached] and is based on *audited/unaudited financial statements. If the report is based on audited financial statements, any qualification made by the auditor is to be attached. The Listed Issuer *has/does not have a formally constituted Audit Committee of the Board of Directors. [PLEASE REFER TO ATTACHED NOTES WHEN COMPLETING THIS FORM] 1. CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE *CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE *Up/ Down % Previous corresponding 1.1 OPERATING REVENUE Trading revenue 17, % 17,979 (b) Other revenue (c) Total operating revenue 17, % 18, OPERATING *SURPLUS (DEFICIT) BEFORE TAXATION 5, % 6,997 Less taxation on operating result (1,634) (1,935) 1.3 OPERATING *SURPLUS (DEFICIT) AFTER TAX 4, % 5,062 Extraordinary Items after tax [detail in Item 3] (b) Unrealised net change in value of investment properties 1.4 NET *SURPLUS (DEFICIT) FOR THE PERIOD 4, % 5,062 Net Surplus (Deficit) attributable to minority interests 1.5 NET SURPLUS (DEFICIT) ATTRIBUTABLE TO MEMBERS OF THE LISTED ISSUER 4, % 5,062 *Delete as required Reprinted May of 12
2 2. DETAILS OF SPECIFIC RECEIPTS/OUTLAYS, REVENUES/EXPENSES FOR *HALF YEAR/FULL YEAR *CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE Previous corresponding 2.1 INCLUDED IN CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE Interest revenue included in Item 1.1(b) - 5 (b) # Unusual items for separate disclosure (detail Item 3) (c) Equity earnings [detail Item 16] (d) Interest expense included in Item 1.2 (include all forms of interest, etc) (e) Leasing and renting expenses (f) Depreciation 1,633 1,455 (g) (h) (i) Diminution in the value of assets (other than depreciation) Amortisation of goodwill Amortisation of other intangible assets (j) Impairment of goodwill (k) Impairment of other intangible assets 2.2 SUPPLEMENTARY ITEMS # Interest costs excluded from Item 2.1(d) and capitalised (b) (c) # Outlays (other than those arising from the acquisition of an existing business) capitalised in intangibles Unrecognised differences between the carrying value and market value of publicly traded investments # Items marked in this way need be shown only where their inclusion as revenue or exclusion from expenses has had a material effect on reported *surplus (deficit) 2 of 12 Reprinted May 2004
3 GROUP CURRENT *HALF YEAR/FULL YEAR 3. DISCONTINUED, UNUSUAL (INCLUDING NON RECURRING), AND EXTRAORDINARY ITEMS OF THE GROUP DETAILS AND COMMENTS Operating Revenue Operating Surplus Discontinued Activities: (Disclose Operating Revenue and Operating Surplus) TOTAL DISCONTINUED ACTIVITIES Material Unusual (including Non Recurring) Items (included in 1.2) Description: TOTAL MATERIAL NON RECURRING ITEMS GROUP CURRENT *HALF YEAR/FULL YEAR DETAILS AND COMMENTS Operating Revenue Operating Surplus Extraordinary Items (Ref. Item 1..3) Description: TOTAL EXTRAORDINARY ITEMS * Delete as required Reprinted May of 12
4 STATEMENT OF MOVEMENTS IN EQUITY 4. STATEMENT OF MOVEMENTS IN EQUITY 4.1 *NET SURPLUS (DEFICIT) ATTRIBUTABLE TO MEMBERS OF LISTED ISSUER 4,108 5,062 *Net Surplus (Deficit) attributable to minority interest 4.2 OTHER RECOGNISED REVENUE AND EXPENSES * Increases (decreases) in revaluation reserves (b) Change in fair value of cash flow hedges (c) Minority interest in other recognized revenue and expenses 4.3 TOTAL RECOGNISED REVENUES AND EXPENSES 4,108 5, OTHER MOVEMENTS Contributions by Owners (b) Distributions to Owners (4,853) (4,460) (c) Other 4.5 EQUITY AT BEGINNING OF HALF YEAR/FULL YEAR* 35,596 33, EQUITY AT END OF HALF YEAR/FULL YEAR 34,851 33,916 EARNINGS PER SECURITY 5. EARNINGS PER SECURITY Calculation of basic and fully diluted, EPS in accordance with IAS33: Earnings Per Share Basic EPS $0.157 $0.193 (b) Diluted EPS (if materially different from ) 6. MATERIAL ACQUISITIONS OF SUBSIDIARIES [see Note (VII) attached]: Name of subsidiary or group of subsidiaries (b) Percentage of ownership acquired (c) Contribution to consolidated net *Surplus (Deficit) (item 1.4) $ (d) Date from which such contribution has been calculated $ 4 of 12 Reprinted May 2004
5 7. MATERIAL DISPOSALS OF SUBSIDIARIES [see Note (VII) attached]: Name of subsidiary or group of subsidiaries (b) Contribution of subsidiaries to consolidated net *Surplus (Deficit) (item 1.4) $ (c) Date to which such contribution has been calculated (d) Contribution to consolidated net *Surplus (Deficit) (item 1.4) for the previous corresponding half year/full year $ (e) Contribution to consolidated net *Surplus (Deficit) (item 1.4) from sale of subsidiary $ 8. REPORTS FOR INDUSTRY AND GEOGRAPHICAL SEGMENTS Information on the industry and geographical segments of the Listed Issuer to be reported for the in accordance with the provisions of SSAP:23: Financial Reporting for Segments. Because of the differing nature and extent of segments among Listed Issuers, no complete proforma is provided, and the segment information should be completed separately and attached to this report. However, the following shows a suitable list of items for presentation and indicates which amounts should agree with items included elsewhere in the report: SEGMENTS Industry - Operating revenue: Sales to customer outside the group Intersegment sales Unallocated revenue - Total revenue [consolidated total equal to Item 1.1(c)] - Segment result - Unallocated expenses - Operating Surplus (Deficit) after tax [Item 1.3] - Segment assets - Unallocated assets - Total assets [Equal to Item 9.3] Geographical - Operating revenue: Sales to customer outside the group Intersegment sales Unallocated revenue - Total revenue [consolidated total equal to Item 1.1(c)] - Segment result - Unallocated expenses - Operating Surplus (Deficit) after tax [Item 1.3] - Segment assets - Unallocated assets - Total assets [Equal to Item 9.3] Reprinted May of 12
6 [Note (VIII) attached has particular relevance for the preparation of this statement] 9. CURRENT ASSETS At end of current CONSOLIDATED STATEMENT OF FINANCIAL POSITION As shown in last Annual Report If half yearly as shown in last Half Yearly Report Cash 1, ,545 (b) Trade receivables 5,905 4,743 5,211 (c) Investments - (d) Inventories - (e) Other assets, current - TOTAL CURRENT ASSETS 6,942 5,651 6, NON-CURRENT ASSETS Trade receivables - (b) Investments - (c) Inventories - (d) Property, plant and equipment 47,436 47,368 43,051 (e) Goodwill - (f) Deferred Taxation Assets - (g) Other Intangible Assets - (h) Other assets, non current TOTAL NON- CURRENT ASSETS 47,436 47,368 43, TOTAL ASSETS 54,378 53,019 49, CURRENT LIABILITIES Trade Creditors (b) (c) (d) (e) (f) Income in advance, current Secured loans Unsecured loans Provisions, current Other liabilities, current TOTAL CURRENT LIABILITIES 2,718 3,723 2, , , , ,086 12,637 4, NON- CURRENT LIABILITIES Accounts payable, non-current - (b) Secured loans 14,700 4,000 11,100 (c) Unsecured loans - (d) Provisions, non-current (e) Deferred Taxation Liability, non-current (f) Other liabilities, non-current TOTAL NON-CURRENT LIABILITIES 9.7 TOTAL LIABILITIES 15,441 4,786 11,752 19,527 17,423 15,891 6 of 12 Reprinted May 2004
7 9.8 NET ASSETS 9.9 SHAREHOLDERS EQUITY 34,851 35,596 33,916 Share capital (optional) 9,418 9,418 9,418 (b) Reserves (optional) (i) Revaluation reserve (ii) Other reserves - (c) Retained Surplus (accumulated Deficit) (optional) 25,411 26,157 24, SHAREHOLDERS EQUITY ATTRIBUTABLE TO MEMBERS OF THE LISTED ISSUER 34,851 35,596 33,916 Minority equity interests in subsidiaries TOTAL SHAREHOLDERS EQUITY 34,851 35,596 33,916 Returns on Assets (%) (EBIT divided by Total Assets) 11.1% 25.4% 14.7% (b) (c) Return on Equity (%) (Net Income divided by Shareholders Equity) Debt to Equity Ratio (%) (Total Liabilities divided by Shareholders ) Equity) 11.8% 25.3% 14.9% 56.0% 48.9% 46.9% (d) Net Tangible Assets per Security ($) $1.33 $1.36 $1.29 [See Note (IX) attached] 10. CASH FLOWS RELATING TO OPERATING ACTIVITIES CONSOLIDATED STATEMENT OF CASH FLOWS FOR *HALF YEAR/FULL YEAR Receipts from customers 16,249 17,142 (b) Interest received - 5 (c) Dividends received (d) Payment to suppliers and employees (10,716) (9,823) (e) Interest paid (289) (288) (f) Income taxes paid (2,157) (2,063) (g) Other cash flows relating to operating activities NET OPERATING FLOWS 3,479 5,183 [See Note (IX) attached] 11. CASH FLOWS RELATED TO INVESTING ACTIVITIES Cash proceeds from sale of property, plant and equipment - 90 (b) Cash proceeds from sale of equity investments (c) Loans repaid by other entities (d) Cash paid for purchases of property, plant and equipment (2,496) (4,321) (e) Interest paid - capitalised (f) Cash paid for purchases of equity investments (g) Loans to other entitles (h) Other cash flows relating to investing activities NET INVESTING CASH FLOWS (2,496) (4,231) Reprinted May of 12
8 [See Note (IX) attached] 12. CASH FLOWS RELATED TO FINANCING ACTIVITIES Cash proceeds from issue of shares, options, etc (b) Borrowings 4,000 2,900 (c) Repayment of borrowings (d) Dividend paid (4,854) (4,460) (e) Other cash flows relating to financing activities NET FINANCING CASH FLOWS (854) (1,560) [See Note (IX) attached] 13. NET INCREASE (DECREASE IN CASH HELD) Cash at beginning of 908 2,153 (b) Exchange rate adjustments to Item 12.3 above (c) CASH AT END OF *HALF YEAR/FULL YEAR 1,037 1, NON-CASH FINANCING AND INVESTING ACTIVITIES Provide details of financing and investing transactions which have had a material effect on group assets and liabilities but did not involve cash flows. 15. RECONCILIATION OF CASH For the purposes of the above statement of cash flows, cash includes... Cash at the end of the as shown in the statement of cash flows is reconciled to the related items in the financial statements as follows: Cash on hand and at bank 1,033 1,520 Deposits at call 4 25 Bank overdraft Other (provide details eg. Term Deposits) TOTAL = CASH AT END OF *HALF YEAR/FULL YEAR [Item 13(c)] 1,037 1,545 * Delete as required 8 of 12 Reprinted May 2004
9 16. EQUITY ACCOUNTED INVESTMENTS IN ASSOCIATES Information attributable to the reporting group s share of investments in associates and other material interests to be disclosed by way of separate note below (refer FRS-38 Accounting for Investments in Associates). EQUITY ACCOUNTED EARNIGS FROM ASSOCIATES 16.1 GROUP SHARE OF RESULTS OF ASSOCIATES OPERATING *SURPLUS (DEFICIT) BEFORE TAX (b) Less Tax (c) OPERATING *SURPLUS (DEFICIT) AFTER TAX (i) Extraordinary items (d) NET *SURPLUS (DEFICIT) AND EXTRAORDINARY ITEMS AFTER TAX 16.2 MATERIAL INTERESTS IN CORPORATIONS NOT BEING SUBSIDIARIES THE GROUP HAS A MATERIAL (FROM GROUP'S VIEWPOINT) INTEREST IN THE FOLLOWING CORPORATIONS: Name EQUITY ACCOUNTED ASSOCIATES *half year/ full year Percentage of ordinary shares held at end of Previous corresponding *half year/ full year Contribution to net *surplus (deficit) (item 1.5) Equity Accounted in Year Previous corresponding OTHER MATERIAL INTERESTS Not Equity Accounted in Year *Delete as required EQUITY ACCOUNTED INVESTMENT IN ASSOCIATES (b) INVESTMENT IN ASSOCIATES Carrying value of investments in associates at beginning of half year/full year Share of changes in associates post acquisition surpluses/and reserves: - Retained surplus - Reserves Net goodwill amortisation and impairment adjustments in the period Less Dividends received in the period Equity carrying value of investments at the end of half year/full year Reprinted May of 12
10 17. ISSUED AND QUOTED SECURITIES AT END OF CURRENT *HALF YEAR/FULL YEAR Category of Securities Issued Number Quoted Number Cents Paid-Up Value (if not fully paid) PREFERENCE SHARES: # (Description) Issued during current ORDINARY SHARES Issued during current 26,234,898 9,418,383 CONVERTIBLE NOTES # (Description) Issued during current OPTIONS: Issued during current Exercise Price Expiry Date DEBENTURES Total only: $ UNSECURED NOTES Totals only: $ OTHER SECURITIES $ $ # Description includes rate of dividend or interest and any redemption or conversion rights together with the prices and dates thereof. 18. COMMENTS BY DIRECTORS If no report in any section, state NIL. If insufficient space below, provide details in the pages attached to this report. Refer to Press Release attached Material factors affecting the revenues and expenses of the group for the current... (b) Significant trends or events since end of current... (c) (d) (e) (f) Changes in accounting policies since last Annual Report and/ or last Half Yearly Report to be disclosed... Critical Accounting Policies Management believes the following to be critical accounting policies. That is they are both important to the portrayal of the Issuer s financial condition and results, as they require management to make judgments and estimates about matters that they are inherently uncertain... Management's discussion and analysis of financial condition, result, and/or operations (optional) this section should contain forward looking statements that should outline where these involved risk and uncertainty.... Other Comments DIVIDEND Dividend Yield as at balance date (%) (Annual dividend per share divided by price per share - (b) Tax Adjusted Dividend Yield as at balance date (%) (Annual net dividend per share divided by price per share) 10 of 12 Reprinted May 2004
11 20. ANNUAL MEETING (If full year report) To be held at (b) Date Time (c) Approximate date of availability of Annual Report If this report was approved by resolution of the Board of Directors, please indicate date of meeting: 9 February (Signed by) Authorised Officer of Listed Issuer Lara Stevens, Finance Manager 9 February 2017 Reprinted May of 12
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