AP Oil International Limited - AP Oil, SINO, Industrial Lubricants, Automotive Lubricants, Marine Lubricants, Greases, Gasoline & Gas Engine Oils, Diesel Engine Oils, Motorcycle Engine Oils, Specialty Lubricants & Fluids

The information is retrieved from Annual Report 2023

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2023	2022
	$ '000	$ '000

Revenue	46,217	61,111
Cost of Sales	(38,504)	(52,352)

Gross Profit	7,713	8,759
Interest Income	719	239
Other Gains	387	454
Distribution Costs	(1,971)	(1,738)
Administrative Expenses	(6,239)	(6,141)
Finance Costs	（142)	（171)
Other Losses	(44)	(351)
Share of Results from Equity-Accounted Joint Ventures	239	187

Profit Before Tax	662	1,238
Income Tax Expense	(139)	(140)

Profit For The Year	523	1,098


Other Comprehensive Loss
Items that may be reclassfied subsequently to profit or loss
Exchange Differences on Translation from Functional Currency to Presentation Currency	(670)	(678)
Share of Other Comprehensive Loss from Equity-Accounted Joint Ventures, Net of Tax	(109)	(139)

Other Comprehensive Loss For The Year	(779)	(817)

Total Comprehensive (Loss) / Income For The Year	(256)	281


Earnings per Share	Cents	Cents
Basic and Diluted	0.32	0.67

	Group	Group
	2023	2022
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	14,581	11,685
Right-of-use Assets	4,807	4,806
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,439	2,432
Deferred Tax Assets	52	50
Other Financial Assets	6,854	6,912
Other Receivables	229	-

Total Non-Current Assets	29,371	26,294


Current Assets
Inventories	7,733	9,117
Trade and Other Receivables	5,747	5,714
Other Assets	1,348	2,749
Cash and Cash Equivalents	25,047	24,698

Total Current Assets	39,875	42,278

Total Assets	69,246	68,572


EQUITY AND LIABILITIES
Equity Attributable to Owners of The Company
Share Capital	6,606	6,606
Retained Earnings	47,576	47,876
Other Reserves	2,503	3,282

Total Equity	56,685	57,764


Non-Current Liabilities
Deferred Tax Liabilities	637	640
Lease Liabilities	4,817	4,776
Other Non-Financial Liabilities	449	-

Total Non-Current Liabilities	5,903	5,416


Current Liabilities
Income Tax Payable	121	171
Lease Liabilities	301	283
Trade and Other Payables	6,180	4,938
Other Non-Financial Liabilities	56	-

Total Current Liabilities	6,658	5,392


Total Liabilities	12,561	10,808


Total Equity and Liabilities	69,246	68,572

	Group	Group
	2023	2022
	$ '000	$ '000

Cash Flows From Operating Activities
Profit Before Tax	662	1,238
Adjustments for:
Interest Income	(719)	(239)
Interest Expense	142	171
Income Income From Insurance Policy	(57)	(39)
Income From 2019 Agreement	(120)	-
Insurance Premium Charged to Profit or Loss	9	8
Dividend Income	-	(59)
Depreciation of Property, Plant and Equipment	1,625	1,363
Depreciation of Right-of-use Assets	337	450
Government Grant Income Related to Asset Purchase	(57)	-
Share of Results of Equity-Accounted Joint Ventures, Net of Tax	(239)	(187)
Plant and Equipment Written off	1	1
Gain on Disposal of Plant and Equipment	(10)	(16)
Fair Value Loss on Other Financial Assets	-	344

Operating Cash Flows before Changes in Working Capital	1,574	3,035
Inventories	1,244	(642)
Trade and Other Receivables	(121)	265
Other Assets	(977)	(16)
Trade and Other Payables	1,317	(277)

Net Cash Flows From Operations	3,037	2,365
Net Income Taxes Paid	(193)	(204)

Net Cash Flows From Operating Activities	2,844	2,161


Cash Flows From Investing Activities
Purchase of Property, Plant and Equipment	(2,474)	(446)
Deposit Paid for Purchase of Property, Plant and Equipment	-	(1,846)
Proceeds from Disposal of Plant and Equipment	11	23
Receipt of Government Grant Related to Asset Purchase	560	-
Investment in Other Financial Assets	-	(688)
Subscription of Convertible Promissory Note	(235)	-
Receipt of Income/Refund of Prepayment for Purchase of Land From 2019 Agreement	120	139
Interest Received	719	239
Dividends Received	124	164

Net Cash Flows Used in Investing Activities	(1,175)	(2,415)


Cash Flows From Financing Activities
Dividends Paid	(823)	(1,645)
Repayment of Bank Borrowings	-	(5,324)
Repayment of Lease Liabilities	(297)	(424)
Interest Paid	(142)	(171)

Net Cash Flows Used in Financing Activities	(1,262)	(7,564)


Net Increase/(Decrease) in Cash and Cash Equivalents	407	(7,818)
Cash and Cash Equivalents at Beginning of The Year	24,698	32,775
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	(58)	(259)

Cash and Cash Equivalents at End of The Year	25,047	24,698

The information is retrieved from Annual Report 2022

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2022	2021
	$ '000	$ '000

Revenue	61,111	55,614
Cost of Sales	(52,352)	(45,658)

Gross Profit	8,759	9,956
Interest Income	239	115
Other Gains	454	1,463
Distribution Costs	(1,738)	(1,824)
Administrative Expenses	(6,141)	(6,498)
Finance Costs	（171)	（231)
Other Losses	(351)	(77)
Share of Results from Equity-Accounted Joint Ventures	187	71

Profit Before Tax	1,238	2,975
Income Tax Expense	(140)	(234)

Profit for the year	1,098	2,741


Other Comprehensive (Loss)/Income
Items that may be reclassfied subsequently to profit or loss:
Exchange Differences on Translation from Functional Currency to Presentation Currency	(678)	875
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	(139)	(15)

Other Comprehensive (Loss)/Income for the Year	(817)	860

Total Comprehensive Income for the Year	281	3,601


Earnings per Share (Cents per Share)	Cents	Cents
Basic and Diluted	0.67	1.67

	Group	Group
	2022	2021
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	11,685	12,775
Right-of-use Assets	4,806	5,300
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,432	2,509
Deferred Tax Assets	50	36
Other Financial Assets	6,912	6,619
Other Assets	-	140

Total Non-Current Assets	26,294	27,778


Current Assets
Inventories	9,117	8,567
Trade and Other Receivables	5,714	6,046
Other Assets	2,749	887
Cash and Cash Equivalents	24,698	32,775

Total Current Assets	42,278	48,275

Total Assets	68,572	76,063


EQUITY AND LIABILITIES
Equity attributable to owners of the Company
Share Capital	6,606	6,606
Retained Earnings	47,876	48,423
Other reserves	3,282	4,099

Total Equity	57,764	59,128


Non-Current Liabilities
Deferred Tax Liabilities	640	646
Loans and Borrowings	-	4210
Lease Liabilities	4,776	5,077

Total Non-Current Liabilities	5,416	9,933


Current Liabilities
Income Tax Payable	171	237
Loans and Borrowings	-	1,114
Lease Liabilities	283	410
Trade and Other Payables	4,938	5,241

Total Current Liabilities	5,392	7,002


Total Liabilities	10,808	16,935


Total Equity and Liabilities	68,572	76,063

	Group	Group
	2022	2021
	$ '000	$ '000

Cash Flows From Operating Activities
Profit before tax	1,238	2,975
Adjustments for:
Interest Income	(239)	(115)
Interest Expense	171	231
Income from Insurance	(39)	(37)
Insurance Premium Charged to Profit or Loss	8	8
Dividend Income	(59)	-
Depreciation of Property, Plant and Equipment	1,363	1,334
Depreciation of Right-of-use Assets	450	411
Share of Results from Equity-Accounted Joint Venture, Net of Tax	(187)	(71)
Property, Plant and Equipment Written off	1	-
Gain on Disposal of Property, Plant and Equipment	(16)	(95)
Fair Value Loss/(Gain) on Other Financial Asset	344	(750)

Operating Cash Flows before Changes in Working Capital	3,035	3,891
Inventories	(642)	(165)
Trade and Other Receivables	265	(970)
Other Assets	(16)	(390)
Trade and Other Payables	(277)	(2,264)

Net Cash Flows From Operations	2,365	102
Net Income Taxes Paid	(204)	(238)

Net Cash Flows From/(Used in) Opearting Activities	2,161	(136)


Cash Flows From Investing Activities
Purchase of Plant and Equipment	(446)	(1,314)
Deposit Paid for Purchase of Property, Plant and Equipment	(1,846)	-
Proceeds from Disposal of Plant and Equipment	23	104
Investment in Other Financial Assets	(688)	-
Refund of prepayment for purchase of land	139	60
Interest Received	239	115
Dividend Received	164	150

Net Cash Flows Used in Investing Activities	(2,415)	(885)


Cash Flows From Financing Activities
Dividend Paid	(1,645)	(823)
Repayment of Bank Borrowing	(5,324)	(875)
Repayment of Lease Liabilities	(424)	(358)
Interest Paid	(171)	(231)

Net Cash Flows Used in Financing Activities	(7,564)	(2,287)


Net decrease in Cash and Cash Equivalents	(7,818)	(3,308)
Cash and Cash Equivalents at Beginning of Year	32,775	35,735
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	(259)	348

Cash and Cash Equivalents at End of Year	24,698	32,775

The information is retrieved from Annual Report 2021

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2021	2020
	$ '000	$ '000

Revenue	55,614	57,149
Cost of Sales	(45,658)	(48,490)

Gross Profit	9,956	8,659
Other Items of Income
Interest Income	115	363
Other Gains	1,463	1,427
Other Items of Expense
Distribution Costs	(1,824)	(2,107)
Administrative Expenses	(6,498)	(5,888)
Finance Costs	（231)	（98)
Other Losses	(77)	(170)
Share of Profit from Equity-Accounted Joint Venture	71	324

Profit Before Tax from Continuing Operations	2,975	2,510
Income Tax Expense	(234)	(357)

Profit from Continuing Operations, Net of Tax	2,741	2,153


Other Comprehensive Income/(Loss)
Items that may be reclassfied subsequently to profit or loss:
Exchange Differences on Translation from Functional Currency to Presentation Currency	875	(660)
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	(15)	27

Other Comprehensive Income/(Loss) for the Year, Net of Tax	860	(633)

Total Comprehensive Income for the Year	3,601	1,520


Profit Attributable to Owners of the Company, Net of Tax	2,741	2,153
Profit for the year	2,741	2,153

Total Comprehensive Income Attributable to Owners of the Company	3,601	1,520
Total Comprehensive Income for the Year	3,601	1,520

Earnings per Share (Cents per Share)	Cents	Cents
Basic and Diluted	1.67	1.31

	Group	Group
	2021	2020
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	12,775	12,571
Right-of-use Assets	5,300	5,526
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,509	2,570
Deferred Tax Assets	36	3
Other Financial Assets	6,619	5,730
Other Assets	140	197

Total Non-Current Assets	27,778	27,006


Current Assets
Inventories	8,567	8,244
Trade and Other Receivables	6,046	4,980
Other Assets	887	488
Cash and Cash Equivalents	32,775	35,735

Total Current Assets	48,275	49,447

Total Assets	76,063	76,453


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	48,423	46,505
Other reserves, Total	4,099	3,329

Total Equity	59,128	56,350


Non-Current Liabilities
Deferred Tax Liabilities	646	580
Loans and Borrowings	4,210	5,230
Lease Liabilities	5,077	5,328

Total Non-Current Liabilities	9,933	11,228


Current Liabilities
Income Tax Payable	237	274
Loans and Borrowings	1,114	879
Lease Liabilities	410	358
Trade and Other Payables	5,241	7,364

Total Current Liabilities	7,002	8,875


Total Liabilities	16,935	20,103


Total Equity and Liabilities	76,063	76,453

	Group	Group
	2021	2020
	$ '000	$ '000

Cash Flows From Operating Activities
Profit before tax	2,975	2,510
Adjustments for:
Interest Income	(115)	(363)
Interest Expense	231	98
Income from Insurance	(37)	(37)
Insurance Premium Charged to Profit or Loss	8	8
Dividend Income	-	(295)
Depreciation of Property, Plant and Equipment	1,334	1,261
Depreciation of Right-of-use Assets	411	414
Share of Results from Equity-Accounted Joint Venture, Net of Tax	(71)	(324)
Property, Plant and Equipment Written off	-	3
Gain on Disposal of Property, Plant and Equipment	(95)	(14)
Fair Value Gain on Other Financial Asset	(750)	-

Operating Cash Flows before Changes in Working Capital	3,891	3,261
Inventories	(165)	(459)
Trade and Other Receivables	(970)	2,914
Other Assets	(390)	(147)
Trade and Other Payables	(2,264)	(1,492)

Net Cash Flows From Operations	102	4,077
Net Income Taxes Paid	(238)	(71)

Net Cash Flows (Used in)/Generated From Opearting Activities	(136)	4,006


Cash Flows From Investing Activities
Purchase of Plant and Equipment	(1,314)	(1,259)
Proceeds from Disposal of Plant and Equipment	104	23
Refund of prepayment for purchase of land	60	422
Interest Received	115	363
Dividend Received	150	428

Net Cash Flows Used in Investing Activities	(885)	(23)


Cash Flows From Financing Activities
Dividend Paid	(823)	(1,234)
Proceeds from Loan and Borrowing	-	133
Repayment of Bank Borrowing	(875)	(81)
Repayment of Lease Liabilities	(358)	(347)
Interest Paid	(231)	(98)

Net Cash Flows Used in Financing Activities	(2,287)	(1,627)


Net (decrease)/increase in Cash and Cash Equivalents	(3,308)	2,356
Cash and Cash Equivalents at Beginning of Year	35,735	33,621
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	348	(242)

Cash and Cash Equivalents at End of Year	32,775	35,735

The information is retrieved from Annual Report 2020

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2020	2019
	$ '000	$ '000

Revenue	57,149	62,841
Cost of Sales	(48,490)	(52,526)

Gross Profit	8,659	10,315
Other Items of Income
Interest Income	363	574
Other Gains	1,427	592
Other Items of Expense
Distribution Costs	(2,107)	(2,284)
Administrative Expenses	(5,888)	(6,592)
Finance Costs	（98)	-
Other Losses	(170)	(70)
Share of Profit from Equity-Accounted Joint Venture	324	265

Profit Before Tax from Continuing Operations	2,510	2,800
Income Tax Expense	(357)	(452)

Profit from Continuing Operations, Net of Tax	2,153	2,348


Other Comprehensive Income
Items that may be reclassfied subsequently to profit or loss:
Exchange Differences on Translation from Functional Currency to Presentation Currency	(660)	(686)
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	27	33
Disposal of Subsidiary	-	14

Other Comprehensive loss for the Year, Net of Tax	(633)	(639)

Total Comprehensive Income for the Year	1,502	1,709


Profit Attributable to Owners of the Company, Net of Tax	2,153	2,348
Profit for the year	2,153	2,348

Total Comprehensive Income Attributable to Owners of the Company	1,520	1,709
Total Comprehensive Income for the Year	1,520	1,709

Earnings per Share (Cents per Share)	Cents	Cents
Basic and Diluted	1.31	1.43

	Group	Group
	2020	2019
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	12,571	12,707
Right-of-use Assets	5,526	3,610
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,570	2,383
Deferred Tax Assets	3	45
Other Financial Assets	5,730	5,807
Other Assets	197	630

Total Non-Current Assets	27,006	25,591


Current Assets
Inventories	8,244	7,927
Trade and Other Receivables	4,980	8,038
Other Assets	488	488
Cash and Cash Equivalents	35,735	33,621

Total Current Assets	49,447	49,933

Total Assets	76,453	75,524


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	46,505	45,586
Other reserves, Total	3,329	3,872
Total Equity	56,350	56,064


Non-Current Liabilities
Deferred Tax Liabilities	244	244
Loans and Borrowings	5,140	5,140
Lease Liabilities	3,278	3,278

Total Non-Current Liabilities	8,662	8,662


Current Liabilities
Income Tax Payable	274	371
Loans and Borrowings	879	1,009
Lease Liabilities	358	400
Trade and Other Payables	7,364	9,018

Total Current Liabilities	8,875	10,798


Total Liabilities	20,103	19,460


Total Equity and Liabilities	76,453	75,524

	Group	Group
	2020	2019
	$ '000	$ '000

Cash Flows From Operating Activities

Profit before tax	2,510	2,800
Adjustments for:
Interest Income	(363)	(574)
Interest Expense	98	-
Income from Insurance	(37)	(114)
Insurance Premium Charged to Profit or Loss	8	8
Dividend Income	(295)	(166)
Depreciation of Property, Plant and Equipment	1,261	1,035
Depreciation of Right-of-use Assets	414	416
Share of Results from Equity-Accounted Joint Venture, Net of Tax	(324)	(265)
Property, Plant and Equipment Written off	3	-
Gain on Disposal of Property, Plant and Equipment	(14)	(47)

Operating Cash Flows before Changes in Working Capital	3,261	3,093
Inventories	(459)	(3,515)
Trade and Other Receivables	2,914	1,667
Other Assets	(147)	118
Trade and Other Payables	(1,492)	877

Net Cash Flows From Operations	4,077	2,240
Net Income Taxes Refunded/(Paid)	(71)	(335)

Net Cash Flows From Operating Activities	4,006	1,905


Cash Flows From Investing Activities
Purchase of Property, Plant and Equipment	(1,259)	(7,063)
Proceeds from Disposal of Property, Plant and Equipment	23	51
Refund of prepayment for purchase of land	422	-
Interest Received	363	574
Disposal of Subsidiary	-	1
Dividend Income	428	271

Net Cash Flows Used in Investing Activities	(23)	(6,166)


Cash Flows From Financing Activities
Dividends Paid	(1,234)	(823)
Proceeds from Loans and Borrowings	133	4,770
Repayment of Bank Borrowings	(81)	-
Repayment of Lease Liabilities	(347)	(348)
Interest Paid	(98)	-

Net Cash Flows Generated from/ (Used in) Financing Activities	(1,627)	3,599


Net (decrease)/increase in Cash and Cash Equivalents	2,356	(662)
Cash and Cash Equivalents at Beginning of Year	33,621	34,535
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	(242)	(252)

Cash and Cash Equivalents at End of Year	35,735	33,621

The information is retrieved from Annual Report 2019

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2019	2018
	$ '000	$ '000

Revenue	62,841	78,378
Cost of Sales	(52,526)	(68,526)

Gross Profit	10,315	9,852
Other Items of Income
Interest Income	574	435
Other Gains	592	442
Other Items of Expense
Distribution Costs	(2,284)	(2,259)
Administrative Expenses	(6,592)	(6,348)
Finance Costs	-	(12)
Other Losses	(70)	(32)
Share of Profit from Equity-Accounted Joint Venture	265	7

Profit Before Tax from Continuing Operations	2,800	2,085
Income Tax Expense	(452)	(79)

Profit from Continuing Operations, Net of Tax	2,348	2,006


Other Comprehensive Income
Items that may be reclassfied subsequently to profit or loss:
Exchange Differences on Translation from Functional Currency to Presentation Currency	(686)	653
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	33	15
Disposal of Subsidiary	14	-

Other Comprehensive Income/(loss) for the Year, Net of Tax	(639)	668

Total Comprehensive Income/(loss) for the Year	1,709	2,674


Profit Attributable to Owners of the Company, Net of Tax	2,348	1,933
Profit/(Loss) Attributable to Non-controlling Interests, Net of Tax	-	73
Profit Net of Tax	2,348	2,006

Total Comprehensive Income/(loss) Attributable to Owners of the Company	1,709	2,601
Total Comprehensive Income/(loss) Attributable to Non-controlling Interests	-	73
Total Comprehensive Income/(loss) for the Year	1,709	2,674

Earnings per Share (Cents per Share)	Cents	Cents
Continuing Operations
Basic and Diluted	1.43	1.17

	Group	Group
	2019	2018
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	12,707	6,833
Right-of-use Assets	3,610	-
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,383	2,278
Deferred Tax Assets	45	45
Other Financial Assets	5,807	5,771
Other Assets	630	638

Total Non-Current Assets	25,591	15,974


Current Assets
Inventories	7,927	4,4668
Trade and Other Receivables	8,038	9,8241
Other Assets	347	471
Cash and Cash Equivalents	33,621	34,535

Total Current Assets	49,933	49,296

Total Assets	75,524	65,270


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	45,586	44,061
Other reserves, Total	3,872	4,526

Equity Attributable to Owners of the Company	56,064	55,193
Non-controlling interests	-	(29)
Total Equity	56.064	55,164


Non-Current Liabilities
Deferred Tax Liabilities	244	244
Loans and Borrowings	5,140	1,237
Lease Liabilities	3,278	-

Total Non-Current Liabilities	8,662	1,481


Current Liabilities
Income Tax Payable	371	247
Loans and Borrowings	1,009	137
Lease Liabilities	400	-
Trade and Other Payables	9,018	8,241

Total Current Liabilities	10,798	8,625


Total Liabilities	19,460	10,106


Total Equity and Liabilities	75,524	65,270

	Group	Group
	2019	2018
	$ '000	$ '000

Cash Flows From Operating Activities

Profit before tax	2,800	2,085
Adjustments for:
Interest Income	(574)	(435)
Interest Expense	-	12
Income from Insurance	(114)	-
Insurance Premium Charged to Profit or Loss	8	8
Dividend Income	(166)	-
Depreciation of Property, Plant and Equipment	1,035	1,116
Depreciation of Right-of-use Assets	416	-
Share of Results from Equity-Accounted Joint Venture, Net of Tax	(265)	(7)
Gain on Disposal of Property, Plant and Equipment	(47)	(11)

Operating Cash Flows before Changes in Working Capital	3,093	2,768
Inventories	(3,515)	625
Trade and Other Receivables	1,667	1,157
Other Assets	118	115
Trade and Other Payables	877	(282)

Net Cash Flows From Operations	2,240	4,383
Net Income Taxes Refunded/(Paid)	(335)	71

Net Cash Flows From Operating Activities	1,905	4,454


Cash Flows From Investing Activities
Purchase of Property, Plant and Equipment	(7,063)	(3,166)
Proceeds from Disposal of Property, Plant and Equipment	51	21
Interest Received	574	435
Disposal of Subsidiary	1	-
Dividend Income	271	133

Net Cash Flows Used in Investing Activities	(6,166)	(2,577)


Cash Flows From Financing Activities
Dividends Paid	(823)	(823)
Decrease in Cash Restricted in Use	-	568
Proceeds from Loans and Borrowings	4,770	1,374
Repayment of Finance Leases	(348)	(23)
Interest Paid	-	(12)

Net Cash Flows Generated from/ (Used in) Financing Activities	3,599	1,084


Net (decrease)/increase in Cash and Cash Equivalents	(662)	2,961
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance31,478	34,535	31,478
Net Effect of Exchange Rate Changes	(252)	96

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	33,621	34,535


Cash Pledged for Bank Facilities	-	-

The information is retrieved from Annual Report 2018

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2018	2017
	$ '000	$ '000

Revenue	78,378	91,954
Cost of Sales	(68,526)	(80,837)

Gross Profit	9,852	11,117
Other Items of Income
Interest Income	435	159
Other Gains	442	938
Other Items of Expense
Distribution Costs	(2,259)	(2,639)
Administrative Expenses	(6,348)	(7,069)
Finance Costs	(12)	(8)
Other Losses	(32)	(12)
Share of Profit from Equity-Accounted Joint Venture	7	218

Profit Before Tax from Continuing Operations	2,085	2,704
Income Tax Expense	(79)	(302)

Profit from Continuing Operations, Net of Tax	2,006	2,402


Other Comprehensive Income
Items that may be reclassfied subsequently to profit or loss:
Available-for-sale Financial Assets, Net of Tax	-	24
Exchange Differences on Translation from Functional Currency to Presentation Currency	653	(3,165)
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	15	69

Other Comprehensive Income/(loss) for the Year, Net of Tax	668	(3,072)

Total Comprehensive Income/(loss) for the Year	2,674	(670)


Profit Attributable to Owners of the Company, Net of Tax	1,933	2,422
Profit/(Loss) Attributable to Non-controlling Interests, Net of Tax	73	(20)
Profit Net of Tax	2,006	2,402

Total Comprehensive Income/(loss) Attributable to Owners of the Company	2,601	(650)
Total Comprehensive Income/(loss) Attributable to Non-controlling Interests	73	(20)
Total Comprehensive Income/(loss) for the Year	2,674	(670)

Earnings per Share (Cents per Share)	Cents	Cents
Continuing Operations
Basic and Diluted	1.17	1.47

	Group	Group
	2018	2017
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	6,833	4,823
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,278	2,386
Deferred Tax Assets	45	41
Other Financial Assets	5,771	5,721
Other Assets	638	626

Total Non-Current Assets	15,974	14,006


Current Assets
Inventories	4,466	4,998
Trade and Other Receivables	9,824	10,781
Other Assets	471	575
Cash and Cash Equivalents	34,535	32,033

Total Current Assets	49,296	48,387

Total Assets	65,270	62,393


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	44,061	42,951
Other reserves, Total	4,526	3,905

Equity Attributable to Owners of the Company	55,193	53,462
Non-controlling interests	(29	(102)
Total Equity	55,164	53,360


Non-Current Liabilities
Deferred Tax Liabilities	244	239
Loans and Borrowings	1,237	-

Total Non-Current Liabilities	1,481	239


Current Liabilities
Income Tax Payable	247	87
Loans and Borrowings	137	-
Trade and Other Payables	8,241	8,684
Finance Leases	-	23

Total Current Liabilities	8,625	8,794


Total Liabilities	10,106	9,033


Total Equity and Liabilities	65,270	62,393

	Group	Group
	2018	2017
	$ '000	$ '000

Cash Flows From Operating Activities

Profit before tax	2,085	2,704
Adjustments for:
Interest Income	(435)	(159)
Interest Expense	12	8
Insurance Premium Charged to Profit or Loss	8	8
Depreciation of Property, Plant and Equipment	1,116	1,258
Share of Results from Equity-Accounted Joint Venture, Net of Tax	(7)	(218)
Gain on Disposal of Property, Plant and Equipment	(11)	(31)

Operating Cash Flows before Changes in Working Capital	2,768	3,570
Inventories	625	1,789
Trade and Other Receivables	1,157	(2,064)
Other Assets	115	(301)
Trade and Other Payables	(282)	(728)

Net Cash Flows From Operations	4,383	2,266
Net Income Taxes Refunded/(Paid)	71	(892)

Net Cash Flows From Operating Activities	4,454	1,374


Cash Flows From Investing Activities
Purchase of Property, Plant and Equipment	(3,166)	(690)
Proceeds from Disposal of Property, Plant and Equipment	21	58
Investments in Other Financial Assets	-	(5,179)
Dividends from Joint Ventures	435	159
Interest Received	133	136

Net Cash Flows Used in Investing Activities	(2,577)	(5,516)


Cash Flows From Financing Activities
Dividends Paid	(823)	(1,234)
Decrease in Cash Restricted in Use	568	-
Proceeds from Loans and Borrowings	1,374	-
Repayment of Finance Leases	(23)	(40)
Interest Paid	(12)	(8)

Net Cash Flows Generated from/ (Used in) Financing Activities	1,084	(1,282)


Net (decrease)/increase in Cash and Cash Equivalents	2,961	(5,424)
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance	31,478	37,724
Net Effect of Exchange Rate Changes	96	(822)

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	34,535	31,478


Cash and Cash Equivalents Comprise
Not Restricted in Use	34,535	31,478
Cash Pledged for Bank Facilities	-	555
Cash at End of the Year	34,535	32,033

The information is retrieved from Annual Report 2017

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2017	2016
	$ '000	$ '000

Revenue	91,954	79,140
Cost of Sales	(80,837)	(66,098)

Gross Profit	11,117	13,042
Other Items of Income
Interest Income	159	74
Other Gains	938	577
Other Items of Expense
Distribution Costs	(2,639)	(2,772)
Administrative Expenses	(7,069)	(7,136)
Finance Costs	(8)	(5)
Other Losses	(12)	(237)
Share of Profit from Equity-Accounted Joint Venture	218	247

Profit Before Tax from Continuing Operations	2,704	3,790
Income Tax Expense	(302)	(456)

Profit from Continuing Operations, Net of Tax	2,402	3,334


Other Comprehensive Income/(Loss)
Items that may be reclassfied subsequently to profit or loss:
Available-for-sale Financial Assets, Net of Tax	24	28
Exchange Differences on Translation from Functional Currency to Presentation Currency	(3,165)	871
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	69	(44)

Other Comprehensive(loss)/Income for the Year, Net of Tax	(3,072)	855

Total Comprehensive(loss)/Income for the Year	670	4,189


Profit Attributable to Owners of the Company, Net of Tax	2,422	3,495
Loss Attributable to Non-controlling Interests, Net of Tax	(20)	(161)
Profit Net of Tax	2,402	3,334

Total Comprehensive Income Attributable to Owners of the Company	(650)	4,350
Total Comprehensive Loss Attributable to Non-controlling Interests	(20)	(161)
Total Comprehensive(loss)/Income for the Year	(670)	4,189

Earnings per Share (Cents per Share)	Cents	Cents
Continuing Operations
Basic and Diluted	1.47	2.12

	Group	Group
	2017	2016
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	4,823	5,503
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,386	2,177
Deferred Tax Assets	41	54
Other Financial Assets	5,721	887
Other Assets	626	676

Total Non-Current Assets	14,006	9,706


Current Assets
Inventories	4,998	7,329
Trade and Other Receivables	10,781	9,412
Other Assets	575	296
Cash and Cash Equivalents	32,033	38,278

Total Current Assets	48,387	55,315

Total Assets	62,393	65,021


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	42,951	41,763
Other reserves, Total	3,905	6,977

Equity Attributable to Owners of the Company	53,462	55,346
Non-controlling interests	(102)	(82)
Total Equity	53,360	55,264


Non-Current Liabilities
Deferred Tax Liabilities	239	257
Finance Leases	-	23

Total Non-Current Liabilities	239	280


Current Liabilities
Income Tax Payable	87	672
Trade and Other Payables	8,684	8,765
Finance Leases	23	40

Total Current Liabilities	8,794	9,477


Total Liabilities	9,033	9,757


Total Equity and Liabilities	62,393	65,021

	Group	Group
	2017	2016
	$ '000	$ '000

Cash Flows From Operating Activities

Profit before tax	2,704	3,790
Adjustments for:
Interest Income	(159)	(74)
Interest Expense	8	5
Insurance Premium Charged to Profit or Loss	8	8
Depreciation of Property, Plant and Equipment	1,258	1,263
Share of Results from Equity-Accounted Joint Venture, Net of Tax	(218)	(247)
Gain on Disposal of Associate	(31)	(86)
Gain on Disposal of Property, Plant and Equipment	(86)	(115)

Operating Cash Flows before Changes in Working Capital	3,570	4,659
Inventories	1,789	(199)
Trade and Other Receivables	(2,064)	6,824
Other Assets	(301)	117
Trade and Other Payables	(728)	(1,643)

Net Cash Flows From Operations	2,266	9,758
Net Income Taxes Paid	(892)	(214)

Net Cash Flows From Operating Activities	1,374	9,544


Cash Flows From Investing Activities
Purchase of Property, Plant and Equipment	(690)	(2,473)
Proceeds from Disposal of Property, Plant and Equipment	58	146
Investments in Other Financial Assets	(5,179)	-
Dividends from Joint Ventures	136	140
Interest Received	159	74

Net Cash Flows from/(Used In) Investing Activities	(5,516)	(2,113)


Cash Flows From Financing Activities
Dividends Paid	(1,234)	(823)
Repayment of Finance Leases	(40)	(19)
Interest Paid	(8)	(5)

Net Cash Flows Used in Financing Activities	(1,282)	(847)


Net (decrease)/increase in Cash and Cash Equivalents	(5,424)	6,584
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance	37,724	30,661
Net Effect of Exchange Rate Changes	(822)	479

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	31,478	37,724


Cash and Cash Equivalents Comprise
Not Restricted in Use	31,478	37,724
Cash Pledged for Bank Facilities	555	554
Cash at End of the Year	32,033	38,278

The information is retrieved from Annual Report 2016

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2016	2015
	$ '000	$ '000

Revenue	79,140	85,657
Cost of Sales	(66,098)	(72,077)

Gross Profit	13,042	13,580
Other Items of Income
Interest Income	74	38
Other Gains	577	758
Other Items of Expense
Distribution Costs	(2,772)	(3.515)
Administrative Expenses	(7,136)	(6,928)
Finance Costs	(5)	(1)
Other Losses	(237)	(341)
Share of Profit from Equity-Accounted Joint Venture	247	384

Profit Before Tax from Continuing Operations	3,790	3,975
Income Tax Expense	(456)	(225)

Profit from Continuing Operations, Net of Tax	3,334	3,750


Other Comprehensive Income/(Loss)
Items that may be reclassfied subsequently to profit or loss:
Available-for-sale Financial Assets, Net of Tax	28	31
Exchange Differences on Translation from Functional Currency to Presentation Currency	871	2,096
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	(44)	(52)

Other Comprehensive Income for the Year, Net of Tax	855	2,075

Total Comprehensive Income for the Year	4,189	5,825


Profit Attributable to Owners of the Company, Net of Tax	3,495	4,221
Loss Attributable to Non-controlling Interests, Net of Tax	(161)	(471)
Profit Net of Tax	3,334	3,750

Total Comprehensive Income Attributable to Owners of the Company	4,350	6,296
Total Comprehensive Loss Attributable to Non-controlling Interests	(161)	(471)
Total Comprehensive Income for the Year	4,189	5,825

Earnings per Share (Cents per Share)	Cents	Cents
Continuing Operations
Basic and Diluted	2.12	2.57

	Group	Group
	2016	2015
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	5,503	4,259
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,177	2,08
Deferred Tax Assets	54	35
Other Financial Assets	676	848
Other Assets	887	661

Total Non-Current Assets	9,706	8,293


Current Assets
Inventories	7,329	6,974
Trade and Other Receivables	9,412	15,881
Other Assets	296	405
Cash and Cash Equivalents	38,278	31,215

Total Current Assets	55,315	54,475

Total Assets	65,021	62,768


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	41,763	39,091
Other reserves, Total	6,977	6,122

Equity Attributable to Owners of the Company	55,346	51,819
Non-controlling interests	(82)	79
Total Equity	55,264	51,898


Non-Current Liabilities
Deferred Tax Liabilities	257	271
Finance Leases	23	10

Total Non-Current Liabilities	280	281


Current Liabilities
Income Tax Payable	672	397
Trade and Other Payables	8,765	10,180
Finance Leases	40	12

Total Current Liabilities	9,477	10,589


Total Liabilities	9,757	10,870


Total Equity and Liabilities	65,021	62,768

	Group	Group
	2016	2015
	$ '000	$ '000

Cash Flows From Operating Activities

Profit before tax	3,790	3,975
Adjustments for:
Interest Income	(74)	(38)
Interest Expense	5	1
Insurance Premium Charged to Profit or Loss	8	14
Depreciation of Property, Plant and Equipment	1,263	1,145
Share of Results from Equity-Accounted Joint Venture, Net of Tax	(247)	(384)
Gain on Disposal of Associate	-	(368)
Gain on Disposal of Property, Plant and Equipment	(86)	(115)

Operating Cash Flows before Changes in Working Capital	4,659	4,230
Inventories	(199)	(310)
Trade and Other Receivables	6,824	(4,002)
Other Assets	117	88
Trade and Other Payables	(1,643)	1,210

Net Cash Flows From Operations	9,758	1,216
Net Income Taxes Paid	(214)	(570)

Net Cash Flows From Operating Activities	9,544	646


Cash Flows From Investing Activities
Disposal of Property, Plant and Equipment	146	128
Purchase of Property, Plant and Equipment	(2,473)	(1,713)
Acquisition of Subsidiary	-	1,545
Investments in Joint Ventures	-	(223)
Disposal of Associate	-	1,994
Dividends from Joint Ventures	140	138
Interest Received	74	38

Net Cash Flows from/(Used In) Investing Activities	(2,113)	1,907


Cash Flows From Financing Activities
Dividends Paid to Equity Owners	(823)	(823)
Cash Restricted in Use	-	(554)
Repayment of Bank Borrowings	-	(3,115)
Repayment of Finance Leases	(19)	(11)
Interest Paid	(5)	(1)

Net Cash Flows Used in Financing Activities	(847)	(4,504)


Net decrease in Cash and Cash Equivalents	6,584	(1,951)
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance	30,661	31,303
Net Effect of Exchange Rate Changes	479	1,309

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	37,724	30,661


Cash and Cash Equivalents Comprise
Not Restricted in Use	37,724	30,661
Cash Pledged for Bank Facilities	554	554
Cash at End of the Year	38,278	31,215

The information is retrieved from Annual Report 2015

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2015	2014
	$ '000	$ '000

Revenue	85,657	78,417
Cost of Sales	(72,077)	(64,718)

Gross Profit	13,580	13,699
Other Items of Income
Interest Income	38	34
Other Gains	758	249
Other Items of Expense
Distribution Costs	(3,515)	(1,900)
Administrative Expenses	(6,928)	(6,886)
Finance Costs	(1)	(4)
Other Losses	(341)	(244)
Share of Profit from Equity-Accounted Joint Venture	384	322

Profit Before Tax from Continuing Operations	3,975	5,270
Income Tax Expense	(225)	(534)

Profit from Continuing Operations, Net of Tax	3,750	4,736
Profit from Discontinued Operations, Net of Tax	-	259

Profit Net of Tax	3,750	4,995


Other Comprehensive Income/(Loss)
Items that may be reclassfied subsequently to profit or loss:
Available-for-sale Financial Assets, Net of Tax	31	23
Exchange Differences on Translation from Functional Currency to Presentation Currency	2,096	1,056
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	(52)	140

Other Comprehensive Income for the Year, Net of Tax	2,075	1,219

Total Comprehensive Income	5,825	6,214


Earnings per Share
Earnings per Share Currency Unit	Cents	Cents
Basic
Continuing Operations	2.57	2.88
Discontinued Operations	-	0.16

Total	2.57	3.04


Diluted
Continuing Operations	2.57	2.88
Discontinued Operations	-	0.16

Total	2.57	3.04

	Group	Group
	2015	2014
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	4,259	3,591
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Joint Ventures	2,081	1,583
Deferred Tax Assets	35	36
Other Financial Assets	848	776
Other Assets	661	619

Total Non-Current Assets	8,293	7,014


Current Assets
Assets and Disposal Group Held for Sale	-	1,627
Inventories	6,974	6,041
Trade and Other Receivables	15,881	8,147
Other Assets	405	1,157
Cash and Cash Equivalents	31,215	31,303

Total Current Assets	54,475	48,275

Total Assets	62,768	55,289


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	39,091	39,693
Other reserves, Total	6,122	47

Equity Attributable to Owners of the Company	51,819	46,346
Non-controlling interests	79	-
Total Equity	51,898	46,346


Non-Current Liabilities
Deferred Tax Liabilities	271	243
Finance Leases	10	21

Total Non-Current Liabilities	281	264


Current Liabilities
Income Tax Payable	397	741
Trade and Other Payables	10,180	7,926
Finance Leases	12	12

Total Current Liabilities	10,589	8,679


Total Liabilities	10,870	8,943


Total Equity and Liabilities	62,768	55,289

	Group	Group
	2015	2014
	$ '000	$ '000

Cash Flows From Operating Activities
Profit from Continuing Operations	3,750	4,736
Profit from Discontinued Operations	-	259

Profit for the Year	3,750	4,995
Adjustments for:
Income Tax Expense Recognised in Profit or Loss	225	534
Interest Income	(38)	(34)
Interest Expense	1	4
Insurance Premium Charged to Profit or Loss	14	5
Depreciation of Property, Plant and Equipment	1,145	1,093
Share of Results from Equity-Accounted Associate, Net of Tax	-	(259)
Share of Results from Equity-Accounted Joint Venture, Net of Tax	(384)	(322)
Gain on Disposal of Associate	(368)	-
Gain on Disposal of Property, Plant and Equipment	(115)	(14)

Operating Cash Flows before Changes in Working Capital	4,230	6,002
Inventories	(310)	1,944
Trade and Other Receivables	(4,002)	195
Other Assets	88	(229)
Trade and Other Payables	1,210	(991)

Net Cash Flows From Operations	1,216	6,921
Net Income Taxes Paid	(570)	(465)

Net Cash Flows From Operating Activities	646	6,456


Cash Flows From Investing Activities
Disposal of Property, Plant and Equipment	128	34
Purchase of Property, Plant and Equipment	(1,713)	(753)
Acquisition of Subsidiary	1,545	-
Advance Payment Made for Acquisition of Subsidiary	-	(743)
Investments in Joint Ventures	(223)	-
Disposal of Associate	1,994	-
Dividends from Joint Ventures	138	135
Interest Received	38	34

Net Cash Flows from/(Used In) Investing Activities	1,907	(1,293)


Cash Flows From Financing Activities
Dividends Paid to Equity Owners	(823)	(823)
Cash Restricted in Use	(554)	-
Repayment of Bank Borrowings	(3,115)	-
Repayment of Finance Leases	(11)	(2)
Interest Paid	(1)	(4)

Net Cash Flows Used in Financing Activities	(4,504)	(829)


Net Increase in Cash and Cash Equivalents	(1,951)	4,334
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance	31,303	26,211
Net Effect of Exchange Rate Changes	1,309	758

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	30,661	31,303

The information is retrieved from Annual Report 2014

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2014	2013
	$ '000	$ '000

Revenue	78,417	64,450
Cost of Sales	(64,718)	(51,126)

Gross Profit	13,699	13,324
Other Items of Income
Interest Income	34	24
Other Gains	249	124
Other Items of Expense
Distribution Costs	(1,900)	(2,191)
Administrative Expenses	(6,886)	(6,673)
Finance Costs	(4)	(3)
Other Losses	(244)	(121)
Share of Profit from Equity-Accounted Joint Venture	322	261

Profit Before Tax from Continuing Operations	5,270	4,745
Income Tax Expense	(534)	(574)

Profit from Continuing Operations, Net of Tax	4,736	4,171
Profit from Discontinued Operations, Net of Tax	259	392

Profit Net of Tax	4,995	4,563


Other Comprehensive Income/(Loss)
Items that may be reclassfied subsequently to profit or loss:
Available-for-sale Financial Assets, Net of Tax	23	(59)
Exchange Differences on Translation from Functional Currency to Presentation Currency	1,056	679
Share of Other Comprehensive Income from Equity-Accounted Joint Venture, Net of Tax	140	30

Other Comprehensive Income for the Year, Net of Tax	1,219	650

Total Comprehensive Income	6,214	5,213


Earnings per Share
Earnings per Share Currency Unit	Cents	Cents
Basic
Continuing Operations	2.88	2.53
Discontinued Operations	0.16	0.24

Total	3.04	2.77


Diluted
Continuing Operations	2.88	2.53
Discontinued Operations	0.16	0.24

Total	3.04	2.77

	Group	Group
	2014	2013
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	3,591	3,864
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Associates	-	1,368
Investment in Joint Venture	1,583	1,365
Deferred Tax Assets	36	29
Other Financial Assets	776	724
Other Assets	619	600

Total Non-Current Assets	7,014	8,359


Current Assets
Assets and Disposal Group Held for Sale under FRS 105	1,627	-
Inventories	6,041	7,684
Trade and Other Receivables	8,147	8,152
Other Assets	1,157	179
Cash and Cash Equivalents	31,303	26,211

Total Current Assets	48,275	42,226

Total Assets	55,289	50,585


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	39,693	35,521
Other reserves, Total	47	(1,172)

Total Equity	46,346	40,955


Non-Current Liabilities
Deferred Tax Liabilities	243	248
Finance Lease	21	-

Total Non-Current Liabilities	264	248


Current Liabilities
Income Tax Payable	741	660
Trade and Other Payables	7,926	8,722
Finance Lease	12	-

Total Current Liabilities	8,679	9,382


Total Liabilities	8,943	9,630


Total Equity and Liabilities	55,289	50,585

	Group	Group
	2014	2013
	$ '000	$ '000

Cash Flows From Operating Activities
Profit from Continuing Operations	4,736	4,171
Profit from Discontinued Operations	259	392

Profit for the Year	4,995	4,563
Adjustments for:
Income Tax Expense Recognised in Profit or Loss	534	574
Interest Income	(34)	(24)
Interest Expense	4	3
Insurance Premium Charged to Profit or Loss	5	73
Depreciation of Property, Plant and Equipment	1,093	1,055
Share of Profit from Equity-Accounted Associate, Net of Tax	(259)	(392)
Share of Profit from Equity-Accounted Joint Venture, Net of Tax	(322)	(261)
Gain on Disposal of Property, Plant and Equipment	(14)	(1)

Operating Cash Flows before Changes in Working Capital	6,002	5,590
Inventories	1,944	(1,140)
Trade and Other Receivables	195	952
Other Assets	(972)	285
Trade and Other Payables	(991)	2,752

Net Cash Flows From Operations	6,178	8,439
Net Income Taxes Paid	(465)	(757)

Net Cash Flows From Operating Activities	5,713	7,682


Cash Flows From Investing Activities
Disposal of Property, Plant and Equipment	34	8
Purchase of Property, Plant and Equipment	(753)	(1,018)
Purchase of Keyman Insurance Policy	-	(856)
Dividends from Associates	-	338
Dividends from Joint Venture	135	132
Interest Received	34	24

Net Cash Flows Used In Investing Activities	(550)	(1,372)


Cash Flows From Financing Activities
Dividends Paid to Equity Owners	(823)	(823)
Repayment of Finance Leases	(2)	-
Interest Paid	(4)	(3)

Net Cash Flows Used in Financing Activities	(829)	(826)


Net Increase in Cash and Cash Equivalents	4,334	5,484
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance	26,211	20,443
Net Effect of Exchange Rate Changes	758	284

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	31,303	26,211

The information is retrieved from Annual Report 2013

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2013	2012
	$ '000	$ '000

Revenue	64,450	90,063
Cost of Sales	(51,126)	(75,229)

Gross Profit	13,324	14,834
Other Items of Income
Interest Income	24	10
Other Credits	124	241
Other Items of Expense
Distribution Costs	(2,191)	(2,830)
Administrative Expenses	(6,673)	(6,295)
Finance Costs	(3)	(29)
Other Charges	(121)	(60)
Share of Profit from Equity-Accounted Associates	653	650

Profit Before Tax from Continuing Operations	5,137	6,521
Income Tax Expense	(574)	(759)

Profit from Continuing Operations, Net of Tax	4,563	5,762


Other Comprehensive (Loss)/Income
Items that may be reclassfied subsequently to profit or loss:
Exchange Differences on Translation from Functional Currency to Presentation Currency	709	(1,022)
Available-for-sale Financial Assets, Net of Tax	(59)	-

Other Comprehensive (Loss)/Income for the Year, Net of Tax	650	(1,022)

Total Comprehensive Income	5,213	4,740


Earnings per Share
Earnings per Share Currency Unit	Cents	Cents
Basic	2.77	3.50
Diluted	2.77	3.50

	Group	Group
	2013	2012
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	3,864	3,860
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Associates	2,733	2,519
Investment in Joint Venture	-	5
Deferred Tax Assets	29	22
Other Assets	600	600
Other Financial Assets	724	-

Total Non-Current Assets	8,359	7,415


Current Assets
Inventories	7,684	6,321
Trade and Other Receivables	8,152	8,793
Other Assets	179	427
Cash and Cash Equivalents	26,211	20,443

Total Current Assets	42,226	35,984

Total Assets	50,585	43,399


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	35,521	31,781
Other reserves, Total	(1,172)	(1,822)

Total Equity	40,955	36,565


Non-Current Liabilities
Deferred Tax Liabilities	248	213

Total Non-Current Liabilities	248	213


Current Liabilities
Income Tax Payable	660	854
Trade and Other Payables	8,722	5,767
Other Financial Liabilities	-	-

Total Current Liabilities	9,382	6,621


Total Liabilities	9,630	6,834


Total Equity and Liabilities	50,585	43,399

	Group	Group
	2013	2012
	$ '000	$ '000

Cash Flows From Operating Activities
Profit Before Tax	5,137	6,521
Adjustments for:
Interest Income	(24)	(10)
Interest Expense	3	29
Insurance Premium Charged to Profit or Loss	73	-
Depreciation of Property, Plant and Equipment	1,055	1,004
Share of Profit of Associates	(653)	(650)
Gain on Disposal of Property, Plant and Equipment	(1)	(19)

Operating Cash Flows before Changes in Working Capital	5,590	6,875
Inventories	(1,140)	(126)
Trade and Other Receivables	952	1,010
Other Assets	285	(169)
Trade and Other Payables	2,752	(915)

Net Cash Flows From Operations	8,439	6,675
Net Income Taxes Paid	(757)	(503)

Net Cash Flows From Operating Activities	7,682	6,172


Cash Flows From Investing Activities
Disposal of Property, Plant and Equipment	8	26
Purchase of Property, Plant and Equipment	(1,018)	(998)
Purchase of Keyman Insurance Policy	(856)	-
Dividends from Associates	470	427
Interest Received	24	10

Investment in Joint Venture	-	(5)
Net Cash Flows Used In Investing Activities	(1,372)	(540)


Cash Flows From Financing Activities
Dividends Paid to Equity Owners	(823)	(823)
Cash Restricted in Use	-	15
(Decrease)/Increase in Borrowings	-	(45)
Interest Paid	(3)	(29)

Net Cash Flows Used in Financing Activities	(826)	(882)


Net Increase in Cash and Cash Equivalents	5,484	4,750
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance	20,443	16,024
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	284	(331)

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	26,211	20,443

The information is retrieved from Annual Report 2012

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2012	2011
	$ '000	$ '000

Revenue	90,063	66,323
Cost of Sales	(75,229)	(53,544)

Gross Profit	14,834	12,779
Other Items of Income
Interest Income	10	15
Other Credits	241	218
Other Items of Expense
Distribution Costs	(2,830)	(2,518)
Administrative Expenses	(6,295)	(6,152)
Finance Costs	(29)	(28)
Other Charges	(60)	(94)
Share of Profit from Equity-Accounted Associates	650	491

Profit Before Tax from Continuing Operations	6,521	4,711
Income Tax Expense	(759)	(547)

Profit from Continuing Operations, Net of Tax	5,762	4,164


Other Comprehensive (Loss)/Income
Items that may be reclassfied subsequently to profit or loss:
Exchange Differences on Translation from Functional Currency to Presentation Currency	(1,022)	75

Other Comprehensive (Loss)/Income for the Year, Net of Tax	(1,022)	75

Total Comprehensive Income	4,740	4,239


Earnings per Share
Earnings per Share Currency Unit	Cents	Cents
Basic	3.50	2.53
Diluted	3.50	2.53

	Group	Group
	2012	2011
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	3,860	3,949
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Associates	2,519	2,369
Investment in Joint Venture	5	-
Deferred Tax Assets	22	17
Other Assets	600	600

Total Non-Current Assets	7,415	7,344


Current Assets
Inventories	6,321	6,570
Trade and Other Receivables	8,793	10,397
Other Assets	427	309
Cash and Cash Equivalents	20,443	16,039

Total Current Assets	35,984	33,315

Total Assets	43,399	40,659


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	31,781	26,842
Other reserves, Total	(1,822)	(800)

Total Equity	36,565	32,648


Non-Current Liabilities
Deferred Tax Liabilities	213	238

Total Non-Current Liabilities	213	238


Current Liabilities
Income Tax Payable	854	641
Trade and Other Payables	5,767	7,087
Other Financial Liabilities	-	45

Total Current Liabilities	6,621	7,773


Total Liabilities	6,834	8,011


Total Equity and Liabilities	43,399	40,659

	Group	Group
	2012	2011
	$ '000	$ '000

Cash Flows From Operating Activities
Profit Before Tax	6,521	4,711
Adjustments for:
Interest Income	(10)	(15)
Interest Expense	29	28
Depreciation of Property, Plant and Equipment	1,004	930
Share of Profit of Associates	(650)	(491)
Gain on Disposal of Property, Plant and Equipment	(19)	(18)

Operating Cash Flows before Changes in Working Capital	6,875	5,145
Inventories	(126)	1,326
Trade and Other Receivables	1,010	(3,064)
Other Assets	(169)	110
Trade and Other Payables	(915)	1,867

Net Cash Flows From Operations	6,675	5,384
Net Income Taxes Paid	(503)	(720)

Net Cash Flows From Operating Activities	6,172	4,664


Cash Flows From Investing Activities
Disposal of Property, Plant and Equipment	26	26
Purchase of Property, Plant and Equipment	(998)	(1,169)
Dividends from Associates	427	195
Interest Received	10	15

Investment in Joint Venture	(5)	-
Net Cash Flows Used In Investing Activities	(540)	(933)


Cash Flows From Financing Activities
Dividends Paid to Equity Owners	(823)	(823)
Cash Restricted in Use	15	-
(Decrease)/Increase in Borrowings	(45)	16
Interest Paid	(29)	(28)

Net Cash Flows Used in Financing Activities	(882)	(835)


Net Increase in Cash and Cash Equivalents	4,750	2,896
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance	16,024	13,076
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	(331)	52

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	20,443	16,024

The information is retrieved from Annual Report 2011

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2011	2010
	$ '000	$ '000

Revenue	66,323	73,986
Cost of Sales	(53,544)	(59,861)

Gross Profit	12,779	14,125
Other Items of Income
Interest Income	15	27
Other Credits	218	156
Other Items of Expense
Distribution Costs	(2,518)	(2,816)
Administrative Expenses	(6,152)	(6,243)
Finance Costs	(28)	(8)
Other Charges	(94)	(30)
Share of Profit from Equity-Accounted Associates	491	404

Profit Before Tax from Continuing Operations	4,711	5,615
Income Tax Expense	(547)	(893)

Profit Net of Tax	4,164	4,722


Other Comprehesive Income
Exchange Differences on Translation from Functional
Currency to Presentation Currency	75	(1,608)

Other Comprehensive Income / (Loss) for the Year, Net of Tax	75	(1,608)

Total Comprehensive Income	4,239	3,114


Profit Attributable to Owners of the Parent, Net of Tax	4,164	4,722


Total Comprehensive Income Attributable to Owners of the Parent	4,239	3,114


Earnings per Share
Earnings per Share Currency Unit	Cents	Cents
Basic	2.53	2.87
Diluted	2.53	2.87

	Group	Group
	2011	2010
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant and Equipment	3,949	3,711
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Associates	2,369	2,158
Deferred Tax Assets	17	9
Other Assets	600	601

Total Non-Current Assets	7,344	6,888


Current Assets
Inventories	6,570	7,816
Trade and Other Receivables	10,397	7,259
Other Assets	309	408
Cash and Cash Equivalents	16,039	13,091

Total Current Assets	33,315	28,574

Total Assets	40,659	35,462


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	26,842	23,501
Other reserves, Total	(800)	(875)

Total Equity	32,648	29,232


Non-Current Liabilities
Deferred Tax Liabilities	238	235
Other Financial Liabilities	-	4

Total Non-Current Liabilities	238	239


Current Liabilities
Income Tax Payable	641	799
Trade and Other Payables	7,087	5,167
Other Financial Liabilities	45	25

Total Current Liabilities	7,773	5,991

Total Liabilities	8,011	6,230


Total Equity and Liabilities	40,659	35,462

	Group	Group
	2011	2010
	$ '000	$ '000

Cash Flows From Operating Activities
Profit Before Tax	4,711	5,615
Adjustments for:
Interest Income	(15)	(27)
Interest Expense	28	8
Depreciation of Property, Plant and Equipment	930	851
Share of Profit of Associates	(491)	(404)
Gain on Disposal of Property, Plant and Equipment	(18)	(10)
Loss on Disposal of Financial Assets	-	6

Operating Cash Flows before Changes in Working Capital	5,145	6,039
Inventories	1,326	(1,572)
Trade and Other Receivables	(3,064)	(2,336)
Other Assets	110	(122)
Trade and Other Payables	1,867	94

Net Cash Flows From Operations	5,384	2,103
Net Income Taxes Paid	(720)	(1,314)

Net Cash Flows From Operating Activities	4,664	789


Cash Flows From Investing Activities
Disposal of Property, Plant and Equipment	26	30
Disposal of Financial Assets	-	2
Purchase of Property, Plant and Equipment	(1,169)	(984)
Dividends from Associates	195	-
Interest Received	15	27

Net Cash Flows Used In Investing Activities	(933)	(925)


Cash Flows From Financing Activities
Dividends Paid to Equity Owners	(823)	(1,234)
Cash Restricted in Use	-	(15)
Increase/(Decrease) in Borrowings	16	(28)
Interest Paid	(28)	(8)

Net Cash Flows Used in Financing Activities	(835)	(1,285)


Net Increase (Decrease) in Cash and Cash Equivalents	2,896	(1,421)
Cash and Cash Equivalents, Statement of Cash Flows, Beginning Balance	13,076	14,998
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	52	(501)

Cash and Cash Equivalents, Statement of Cash Flows, Ending Balance	16,024	13,076

The information is retrieved from Annual Report 2010

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2010	2009
	$ '000	$ '000

Revenue	73,986	59,500
Cost of Sales	(59,861)	(45,173)

Gross Profit	14,125	14,327

Other Items of Income
Interest Income	27	45
Other Credits	156	215

Other Items of Expenses
Distribution Costs	(2,816)	(2,336)
Administrative Expenses	(6,243)	(5,906)
Interest expense	(8)	(6)
Other Charges	(30)	(9)
Share of Pofit from Equity-Accounted Associates	404	34

Profit Before Tax from Continuing Operations	5,615	6,364
Income Tax Expense	(893)	(710)

Profit Net of Tax	4,722	5,654


Other Comprehesive Income
Exchange Differences on Translation from Functional
Currency to Presentation Currency	(1,608)	(590)

Other Comprehensive Income for the Year, Net of Tax	(1,608)	(590)

Total Comprehensive Income	3,114	5,064


Profit Attributable to Owners of the Parent, Net of Tax	4,722	5,654
Profit Attributable to Non-Controlling Interests, Net of Tax	-	-

Profit Net of Tax	4,722	5,654

Total Comprehensive Income Attributable to Owners of the Parent	3,114	5,064
Total Comprehensive Income Attributable to Non-Controlling Interests	-	-

Total Comprehensive Income	3,114	5,064


Earning Per Share
Earning per Share Currency Unit	Cents	Cents
Basic	2.87	3.44
Diluted	2.87	3.44

	Group	Group
	2010	2009
	$ '000	$ '000

ASSETS
Non-Current Assets
Property, Plant & Equipment	3,711	3,662
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Associates	2,158	2,086
Deferred Tax Assets	9	48
Other Assets	601	-
Other Financial Assets	-	8

Total Non-Current Assets	6,888	6,213


Current Assets
Inventories	7,816	6,835
Trade and Other Receivables	7,259	5,389
Other Assets	408	971
Cash and Cash Equivalents	13,091	14,998

Total Current Assets	28,574	28,193

Total Assets	35,462	34,406


Equity and Liabilities
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	23,501	20,853
Other reserves, Total	(875)	(107)

Total Equity	29,232	27,352


Non-Current Liabilities
Deferred Tax Liabilities	235	147
Other Financial Liabilities	4	-

Total Non-Current Liabilities	239	147


Current Liabilities
Income Tax Payable	799	1,347
Trade and Other Payables	5,167	5,553
Other Financial Liabilities	25	7

Total Current Liabilities	5,991	6,907

Total Liabilities	6,230	7,054


Total Equity and Liabilities	35,462	34,406

	Group	Group
	2010	2009
	$ '000	$ '000

Cash Flows From Operating Activities
Profit Before Tax	5,615	6,364
Adjustments for:
Interest Income	(27)	(45)
Interest Expense	8	6
Depreciation of Property, Plant and Equipment	851	829
Share of Profit of Associates	(404)	(34)
Gain on Disposal of Property, Plant and Equipment	(10)	(3)
Loss on Disposal of Financial Assets	6	-

Operating Cash Flows before Changes in Working Capital	6,039	7,117
Inventories	(1,572)	388
Trade and Other Receivables	(2,336)	1,217
Other Assets	(122)	(272)
Trade and Other Payables	94	1,189

Net Cash Flows From Operations Before Interest and Tax	2,103	9,639
Net Income Tax Paid	(1,314)	(268)

Net Cash Flows From Operating Activities	789	9,371


Cash Flows From Investing Activities
Disposal of Property, Plant and Equipment	30	23
Disposal of Financial Assets	2	-
Purchase of Property, Plant and Equipment (Note 19B)	(984)	(1,033)
Increase in Investment in Associates	-	(755)
Interest Received	27	45

Net Cash Flows Used In Investing Activities	(925)	(1,720)


Cash Flows From Financing Activities
Cash Restricted in Use	(15)	200
Decrease in Borrowings	(28)	(2,076)
Interest Paid	(8)	(6)
Dividends Paid	(1,234)	-

Net Cash Flows Used in Financing Activities	(1,285)	(1,882)


Net (Decrease) Increase In Cash and Cash Equivalents	(1,421)	5,769
Cash and Cash Equivalents, Statement of Cash Flow , Beginning Balance	14,998	9,274
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	(501)	(45)

Cash and Cash Equivalents, Statement of Cash Flow, Ending Balance (Note 19A)	13,076	14,998

The information is retrieved from Annual Report 2009

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2009	2008
	$ '000	$ '000

Revenue	59,500	56,266
Cost of Sales	(45,173)	(43,953)

Gross Profit	14,327	12,313

Other Items of Income
Interest Income	45	88
Other Credits	215	92

Other Items of Expense
Distribution Costs	(2,336)	(2,257)
Administrative Expenses	(5,906)	(5,251)
Interest expense	(6)	(109)
Other Charges	(9)	(1,804)
Share of Profit from Equity-Accounted Associates	34	-

Profit Before Tax from Continuing Operations	6,364	3,072
Income Tax Expense	(710)	(647)

Profit Net of Tax	5,654	2,425


Other Comprehesive Income
Exchange Differences on Translation from Functional Currency to Presentation Currency	(590)	93

Other Comprehensive Income for the Year, Net of Tax	(590)	93

Total Comprehensive Income	5,064	2,518


Profit Attributable to Owners of the Parent, Net of Tax	5,654	2,425
Profit Attributable to Non-Controlling Interests, Net of Tax	-	-

Profit Net of Tax	5,654	2,425


Total Comprehensive Income Attributable to Owners of the Parent	5,064	2,518
Total Comprehensive Income Attributable to Non-Controlling Interests	-	-

Total Comprehensive Income	5,064	2,518


Earning Per Share
Earning per Share Currency Unit	Cents	Cents
Basic	3.44	1.47
Diluted	3.44	1.47

	Group	Group
	2009	2008
	$ '000	$ '000
ASSETS
Non-Current Assets
Property, Plant and Equipment	3,662	3,481
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Associates	2,086	1,297
Deferred Tax Assets	48	50
Other Financial Assets	8	8

Total Non-Current Assets	6,213	5,245


Current Assets
Inventories	6,835	7,440
Trade and Other Receivables	5,389	6,687
Other Assets	971	831
Cash and Cash Equivalents	14,998	9,474

Total Current Assets	28,193	24,432

Total Assets	34,406	29,677


EQUITY AND LIABILITIES
Equity attributable to owners of the parent
Share Capital	6,606	6,606
Retained Earnings	20,853	15,199
Other reserves, Total	(107)	483

Total Equity	27,352	22,288


Non-Current Liabilities
Deferred Tax Liabilities	147	143
Other Financial Liabilities	-	7

Total Non-Current Liabilities	147	150


Current Liabilities
Income Tax Payable	1,347	913
Trade and Other Payables	5,553	4,250
Other Financial Liabilities	7	2,076

Total Current Liabilities	6,907	7,239


Total Liabilities	7,054	7,389


Total Equity and Liabilities	34,406	29,677

	Group	Group
	2009	2008
	$ '000	$ '000
Cash Flows From Operating Activities
Profit Before Tax	6,364	3,072
Adjustments for:
Interest Income	(45)	(88)
Interest Expense	6	109
Depreciation of Property, Plant and Equipment	829	832
Share of Profit of Associates	(34)	-
Gain on Disposal of Property, Plant and Equipment	(3)	(6)

Operating Cash Flows before Changes in Working Capital	7117	3,919
Inventories	388	(1,305)
Trade and Other Receivables	1,217	(2,018)
Other Assets	(272)	(334)
Cash Restricted in Use	200	-
Trade and Other Payables	1,189	(1,355)

Net Cash Flows From (Used in) Operations Before Interest and Tax	9,839	(1,093)
Net Income Tax (Paid) Refunded	(268)	1

Net Cash Flows From (Used in) Operating Activities	9,571	(1,092)


Cash Flows From Investing Activities
Disposal of Property, Plant and Equipment	23	6
Purchase of Property, Plant and Equipment	(1,033)	(668)
Disposal of Asset Held for Sales under FRS 105	-	592
Investment in Associates	(755)	(1,244)
Interest Received	45	88

Net Cash Flows Used In Investing Activities	(1,720)	(1,226)


Cash Flows From Financing Activities
(Decrease) Increase in Borrowings	(2,076)	964
Interest Paid	(6)	(109)

Net Cash Flows (Used in) From Financing Activities	(2,082)	855


Net Increase (Decrease) In Cash and Cash Equivalents	5,769	(1,463)
Cash and Cash Equivalents, Statement of Cash Flow, Beginning Balance	9,274	10,737
Net Effect of Exchange Rate Changes on Cash and Cash Equivalents	(45)	-

Cash and Cash Equivalents, Statement of Cash Flow, Ending Balance (Note 18A)	14,998	9,274

The information is retrieved from Annual Report 2008

Income Statement
Balance Sheet
Cash Flow

	Group	Group
	2008	2007
	$ '000	$ '000

Revenue	56,266	47,948
Cost of Sales	(43,953)	(38,693)

Gross Profit	12,313	9,255

Other Items of Income
Interest Income	88	292
Other Credits	98	384

Other Items of Expense
Distribution Costs	(2,257)	(1,498)
Administrative Expenses	(5,263)	(4,986)
Interest expense	(109)	(140)
Other Charges	(1,798)	(339)

Profit Before Tax from Continuing Operations	3,072	2,968
Income Tax Expense	(647)	(159)

Profit from Continuing Operations, Net of Tax	2,425	2,809


Profit Attributable to Equity Holders of Parent, Net of Tax	2,425	2,809
Profit Attributable to Minority Interest, Net of Tax	-	-

	2,425	2,809


Earnings Per Share
Earnings per Share Currency Unit	Cents	Cents
Basic	1.47	1.71

Diluted	1.47	1.71

	Group	Group
	2008	2007
	$ '000	$ '000
Assets
Non-Current Assets
Property, Plant & Equipment	3,481	3,645
Goodwill	409	409
Investments in Subsidiaries	-	-
Investment in Associate	1,297	-
Deferred Tax Assets	50	117
Other Financial Assets	8	8

Total Non-Current Assets	5,245	4,179


Current Assets
Assets Held for Sale under FRS 105	-	592
Inventories	7,440	5,839
Trade and Other Receivables	6,687	4,965
Other Assets	831	457
Cash and Cash Equivalents	9,474	11,426

Total Current Assets	24,432	23,279

Total Assets	29,677	27,458


EQUITY AND LIABILITIES
Equity
Share Capital	6,606	6,606
Other reserves	483	-
Retained Earnings	15,199	13,164

Total Equity	22,288	19,770


Non-Current Liabilities
Deferred Tax Liabilities	143	102
Other Financial Liabilities	7	56

Total Non-Current Liabilities	150	158


Current Liabilities
Income Tax Payable	913	373
Trade and Other Payables	4,250	5,605
Other Financial Liabilities	2,076	1,552

Total Current Liabilities	7,239	7,530

Total Liabilities	7,389	7,688


Total Equity and Liabilities	29,677	27,458

	Group	Group
	2008	2007
	$ '000	$ '000
Cash Flows From Operating Activities
Profit Before Tax	3,072	2,968
Interest Income	(88)	(292)
Interest Expense	109	140
Depreciation of Property, Plant and Equipment	832	704
Gain on Disposal of Property, Plant and Equipment	(6)	(11)

Operating Cash Flows before Changes in Working Capital	3,919	3,509
Inventories	(1,305)	(924)
Trade and Other Receivables	(2,018)	1,182
Other Assets	(334)	275
Trade and Other Payables	(1,355)	928

Net Cash Flows (Used in) from Operations Before Interest and Tax	(1,093)	4,970
Net Income Tax Refunded (Paid)	1	(390)

Net Cash Flows (Used in) from Operating Activities	(1,092)	4,580


Cash Flows From Investing Activities:
Disposal of Property, Plant and Equipment	6	20
Purchase of Property, Plant and Equipment	(668)	(1,816)
Disposal of asset held for sales under FRS 105	592	-
Investment in Associate	(1,244)	-
Interest Received	88	292

Net Cash Flows Used In Investing Activities	(1,226)	(1,504)


Cash Flows From Financing Activities:
Decrease in Finance Leases	(49)	(2)
Increase (Decrease) in Borrowings	1,013	(1,947)
Interest Paid	(109)	(140)

Net Cash Flows From (Used in) Financing Activities	855	(2,089)


Net (Decrease) Increase In Cash and Cash Equivalents	(1,463)	987
Cash and Cash Equivalents, Cash Flow Statement, Beginning Balance	10,737	9,750

Cash and Cash Equivalents, Cash Flow Statement, Ending Balance (Note 19)	9,274	10,737