A.G.

Barr PLC Illustration - Annual Report Data

Group Income Statement vertical
2010 2009 Change % Change %
£000 £000 £000 2010
Revenue 201,410 169,698 31,712 18.7% 100%
Cost of sales -98,153 -84,962 -13,191 15.5% -48.7%
Gross profit 103,257 84,736 18,521 21.9% 51.3%
Net operating expenses (see below) -73,497 -61,552 -11,945 19.4% -36.5%
Operating profit before exceptional items 29,760 23,054 6,706 29.1% 14.8%
Exceptional items (added together)

Restructuring costs -1,970 130 -2,100 -1615.4% -1.0%

Impairment of assets -1,462 0 -1,462 #DIV/0! -0.7%
Exceptional items -3,432 130 -3,562 -2740.0% -1.7%
Operating profit 26,328 23,184 3,144 13.6% 13.1%
Finance income 117 1,062 -945 -89.0% 0.1%
Finance costs -1995 -1037 -958 92.4% -0.99%
Profit on ordinary activities before tax 24,450 23,209 1,241 5.3% 12.1%
Tax on profit on ordinary activities (inc. of excep item) -6,502 -6,134 -368 6.0% -3.2%
Profit attributable to equity shareholders 17,948 17,075 873 5.1% 8.9%

Data from Notes to the Annual Report

From Note 5
Distribution Costs 48706 39967 8,739 21.9% 24.2%
Administration Expenses 24791 21715 3,076 14.2% 12.3%
From Note 4 - Staff Costs (inc. directors) 32653 30856 1,797 5.8% 16.2%

Revenue Index Y to Y PAT Index

2003 120005
2004 125235 4.4% 9712
2005 127222 100 1.6% 11702 100
2006 128760 101.2 1.2% 12253 104.7
2007 141876 111.5 10.2% 13191 112.7
2008 148377 116.6 4.6% 16838 143.9
2009 169698 133.4 14.4% 17075 145.9
2010 201410 156.4 18.7% 17948 146.5

Year 2005 2006 2007 2008 2009

Revenue Index (2005 base) 100 101.2 111.5 116.6 133.4
Profit after tax (2005 base) 100 104.7 112.7 143.9 145.9
Year 2005 2006 2007 2008 2009
Revenue Year to Year Change 1.60% 1.2% 10.2% 4.6% 14.4%
Profit year to year change 20.50% 4.70% 7.70% 27.60% 1.40%

Index Trend Series Revenue and Profit after tax

(Base Year 2005)
180

160
 (Base Year 2005)
180

160

140

Index 120

100 Revenue Index (2005

base)
80

60

40

20

0
2005 2006 2007 2008 2009 2010

Contrast to a 'less useful' analysis of the numbers when done on a year to year basis over several years:

Year to Year Change in Revenue and Profit after tax

30.00%

25.00%
Index

20.00%
Revenue Year to Year
Change
15.00% Profit year to year change

10.00%

5.00%

0.00%
2005 2006 2007 2008 2009 2010
vertical
%
2009
100%
-50.1%
49.9%
-36.3%
13.6%

0.1%
0.0%
0.1%
13.7%
0.6%
-0.6%
13.7%
-3.6%
10.1%

23.6%
12.8%
18.2%

Y to Y

20.5%
4.7%
7.7%
27.6%
1.4%
5.1%

2010
156.4
146.5
2010
18.7%
5.1%
nue Index (2005
)

Year to Year

to year change
A.G. Barr PLC - Annual Report Data
Balance Sheet
2010 2009 Change % Change vertical
Non-current assets %
Intangible assets 76416 76807 -391 -0.5% 39.8%
Property, plant and equipment 55902 58861 -2959 -5.0% 29.1%
Investment in subsidiaries (always zero in
consolidated/group balance sheets) 0 0 0.0%
Financial Instruments 27 33 -6 0.0% 0.0%

Current assets

Inventories 16041 14528 1513 10.4% 8.4%

Trade and other receivables 30157 27139 3018 11.1% 15.7%
Cash & cash equivalents 10926 6680 4246 63.6% 5.7%
Assets classified as held for sale 2400 2864 -464 100.0% 1.3%

Total assets 191869 186912 100%

Current liabilities

Borrowings 8000 5000 3000 0.0% 4.2%

Trade and other payables 31836 30978 858 2.8% 16.6%
Provisions 1962 80 1882 2352.5% 1.0%
Current tax 3928 2857 1071 100.0% 2.0%

Non-current liabilities

Borrowings 24739 32665 -7926 100.0% 12.9%

Deferred income 76 144 -68 -47.2% 0.0%
Financial Instruments 1024 1477 -453 100.0% 0.5%
Retirement benefit obligations (pension obligations to
employees) 5855 4989 866 17.4% 3.1%

Deferred Tax Liabilities 13940 16057 -2117 -13.2% 7.3%

Capital and reserves attributable to equity shareholders

Called up share capital 4865 4865 0 0.0% 2.5%

Share premium account 905 905 0 0.0% 0.5%
Own shares held 0 -3258 3258 -100.0% 0.0%
Share options reserve 1595 716 879 122.8% 0.8%
Retained earnings 94099 90811 3288 3.6% 49.0%
Cash flow hedge reserve -955 -1374 419 100.0% -0.5%

Total equity and liabilities 191869 186912 4957 2.7% 100%

vertical
%
41.1%
31.5%

0.0%
0.0%

7.8%
14.5%
3.6%
1.5%

100%

2.7%
16.6%
0.0%
1.5%

17.5%
0.1%
0.8%

2.7%

8.6%

2.6%
0.5%
-1.7%
0.4%
48.6%
-0.7%

100%
Category of ratios 2013 2012 Calculation and assumptions made
mptions made