In the books of xtol

statement of p/l for the year ending 31 march 2004

$000 working note 1
revenue plant and equipment
less-cos opening cost
gross profit accumulated depreciation
less-admin exp carrying amt
less- distribuition exp depreciation
operating profit
less-finance cost
add investment income working note 2
profit before tax convertible loan
less- tax Mar-04 2500 0.93
profit after tax Mar-05 2500 0.86
other comprehensive income Mar-06 52500 0.79
revaluation gain present value of liability
total other comprehensive income equity
total
statement of financial position as at 31 march 2004 liability 8% 5%
$000 45950 3676 -2500
assets
non current assets working note 3
provision for current year
under provision
increase in deffered tax

current assets
working note 4
STEP 1 TERP
5 shares at 2.5= 12.5
1 share at 1.6= 1.6
total assets
equity terp=14.10/6 2.35

step 2 bonus fraction 2.50/2.35

step 3 no of shares
non current liabillity date number bonus frac

1-Apr 55000 2.50/2.35

1-Oct 66000

current liability 11000 shares through right issue

figures in the working are in $000

total liability
 155500
-43500
112000
-14000
98000

2325
2150
41475
45950
4050
50000
closing
47126

28000
3200
3700
34900

time apporaverage shares

6 months 29255
6 months 33000
62255
h right issue
g are in $000