THE RESULTS OF THE YEAR ENDED DECEMBER 31, 2017 FOR SEPLAT PETROLEUM DEVELOPMENT COMPANY PLC, AND UNAUDITED Q1 AND Q2 RESULTS FOR GREIF NIGERIA PLC AND ACADEMY PRESS PLC RESPECTIVELY.

SEPLAT PETROLEUM DEVELOPMENT COMPANY PLC
AUDITED  RESULTS FOR THE YEAR ENDED 31ST DECEMBER, 2017
Sector:	OIL AND GAS
Per share Data
Current Price (N)	660.50
52 Weeks High/Low (N)	692.58/336
Shares Outstanding	588,444,561
Market Capitalisation	388,667,632,540.50
Period	FY 2017	FY 2016	% Growth
Income Statement	N' Million	N' Million
Revenue	138,281.00	63,384.00	118.16
Cost of Sales	(73,414.00)	(47,076.00)	55.95
Gross Profit	64,867.00	16,308.00	297.76
General and Administrative Expenses	(25,037.00)	(30,001.00)	(16.55)
Gain/(Losses) on foreign Exchange (Net)	209.00	(28,684.00)	(100.73)
Gain on Deconsolidation of Subsidiary	-	210.00	(100.00)
Fair Value Loss	(5,663.00)	(2,782.00)	103.56
Operating (Loss)/Profit	34,376.00	(44,949.00)	(176.48)
Finance Income	1,326.00	15,800.00	(91.61)
Finance Costs	(22,248.00)	(18,270.00)	21.77
Profit/(Loss) Before Taxation	13,454.00	(47,419.00)	(128.37)
Taxation	67,657.00	2,035.00	3,224.67
Profit/(Loss) for the Year	81,111.00	(45,384.00)	(278.72)
Balance Sheet	FY 2017	FY 2016	% Growth
	N' Million	N' Million
Total Asset	799,553.00	664,676.00	20.29
Total Liabilities	339,907.00	288,303.00	17.90
Shareholders' Fund	459,646.00	376,373.00	22.13
Fundamental Analysis	FY 2017	FY 2016	% Growth
Basic (Loss )/Earnings Per Share (N)	143.96	(79.73)	(280.56)
P.E (x)	4.59	(8.28)	(155.38)
PBT Margin (%)	9.73%	-74.81%	(113.01)
PAT Margin (%)	58.66%	-71.60%	(181.92)
Net Asset Per Share (N)	781.12	639.61	22.13
ROA%	10.14%	-6.83%	(248.57)
ROE %	17.65%	-12.06%	(246.34)

   

GREIF NIGERIA PLC
UNAUDITED  FINANCIAL STATEMENTS FOR THE FIRST QUARTER PERIOD ENDED 31st JANUARY 2018
Sector:	PACKAGING/CONTAINERS
Per share Data
Current Price (N)	9.10
52 Weeks High/Low (N)
Shares Outstanding	42,640,000
Market Capitalisation	388,024,000.00
Period	FY 2018	FY 2017	% Growth
Income Statement	N' Million	N' Million
Revenue	144.70	333.07	(56.56)
Cost of Sales	125.10	284.59	(56.04)
Gross Profit	19.61	48.48	(59.56)
Selling & Distribution Expenses	(0.24)	(0.46)	(47.92)
General and Administration Expenses	(18.38)	(21.69)	(15.23)
Finance Income	1.01	0.22	357.27
Profit Before Tax	1.99	26.55	(92.51)
Tax Expense	0.63	(5.90)	(110.69)
Profit for the Year	2.62	20.66	(87.32)
Balance Sheet	FY 2018	FY 2017	% Growth
	N' Million	N' Million
Total Asset	776.80	736.32	5.50
Total Liabilities	412.76	378.28	9.11
Shareholders' Fund	364.04	358.05	1.68
Fundamental Analysis
Earnings Per Share (EPS) (N)	0.06	0.48	(87.50)
P.E (x)	151.67	18.96	700.00
PBT Margin (%)	1.37%	7.97%	(82.76)
PAT Margin (%)	1.81%	6.20%	(70.82)
Net Asset Per Share (N)	8.54	8.40	1.68
ROA%	0.00	0.03	(87.98)
ROE %	0.01	0.06	(87.53)

 

 

ACADEMY PRESS PLC
UNAUDITED  FINANCIAL STATEMENTS FOR THE FIRST QUARTER PERIOD ENDED 30 JUNE 2017
Sector:	PRINTING/PUBLISHING
Per share Data
Current Price (N)	0.50
52 Weeks High/Low (N)	0.50/0.50
Shares Outstanding	604,800,000
Market Capitalisation	302,400,000.00
Period	FY 2017	FY 2016	% Growth
Income Statement	N' Million	N' Million
Revenue	606.24	585.05	3.62
Cost of Sales	(394.09)	(341.50)	15.40
Gross Profit	212.16	243.55	(12.89)
Administrative Expenses	128.61	178.07	(27.77)
Distribution Expenses	12.37	7.52	64.54
Foreign Exchange Loss	12.35	-	(100.00)
Other Income	2.22	6.42	(65.50)
Finance Expenses	(56.79)	(50.22)	13.09
Profit/(Loss) Before Taxation	4.25	14.17	(69.99)
Tax Expense	-	-
Profit/(Loss) for the Year	4.25	14.17	(69.99)
Balance Sheet	FY 2017	FY 2016	% Growth
	N' Million	N' Million
Total Asset	2,965.74	2,975.55	(0.33)
Total Liabilities	2,736.35	2,750.41	(0.51)
Shareholders' Fund	229.39	225.14	1.89
Fundamental Analysis	FY 2017	FY 2016	% Growth
Basic (Loss )/Earnings Per Share (N)	0.07	0.02	204.35
P.E (x)	7.14	21.74	(67.14)
PBT Margin (%)	0.01	0.02	(71.04)
PAT Margin (%)	0.01	0.02	(71.04)
Net Asset Per Share (N)	0.38	0.37	1.89
ROA%	0.00	0.00	(69.89)
ROE %	0.02	0.06	(70.55)