For personal use only

&RQVROLGDWHG6WDWHPHQWRI3URðWRU/RVV

IRUWKHHDUHQGHG'HFHPEHU

Note

Consolidated

2021

2020

$'000

$'000

Restated1

Continuing operations

Revenue

3, 4

71,304

70,875

Product costs

3

(8,010)

(7,603)

,TWSV`LLILULÄ[ZL_WLUZLZ

(24,996)

(24,283)

Marketing expenses

(3,325)

(3,397)

Premises and establishment expenses

(801)

(753)

Telecommunications

(442)

(510)

3LNHSHUKWYVMLZZPVUHSL_WLUZLZ

(912)

(848)

Other expenses

(3,357)

(4,161)

Transaction costs

(411)

(794)

Transaction related share based payment expenses

26(c)

(1,099)

6[OLYPUJVTL*HYLZ(J[SVHUMVYNP]LULZZ

3

1,202

1,210

+LWYLJPH[PVUHUKHTVY[PZH[PVUVMV[OLYUVUJYYLU[HZZL[Z

3

(18,778)

(18,339)

Finance costs

3

(775)

(1,163)

7YVÄ[ILMVYLPUJVTL[H_

9,600

10,234

Income tax expense

5

(503)

(1,995)

7YVÄ[MVY[OL`LHYH[[YPI[HISLMYVTJVU[PUPUNVWLYH[PVUZ

9,097

8,239

7YVÄ[MYVTKPZJVU[PULKVWLYH[PVUZ

26(d)

118

1,497

7YVÄ[MVY[OL`LHY

9,215

9,736

7YVÄ[H[[YPI[HISL[V!

Owners of the parent

9,822

9,736

5VUJVU[YVSSPUNPU[LYLZ[

(607)

7YVÄ[MVY[OL`LHY

9,215

9,736

Earnings per share

Cents

Cents

Basic Earnings per Share

22

8.7

8.6

Diluted Earnings per Share

22

8.4

8.4

Earnings per share from continuing operations

Basic earnings per share

8.6

7.3

Diluted earnings per share

8.3

7.1

Earnings per share from discontinued operations

Basic earnings per share

0.1

1.3

Diluted earnings per share

0.1

1.3

9LZ[H[LK[VYLÅLJ[[OLZHSLVM[OL9LJRVU+VJZIZPULZZYLMLYK

;OLHIV]LJVUZVSPKH[LKPUJVTLZ[H[LTLU[ZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ

Page 1

For personal use only

&RQVROLGDWHG6WDWHPHQWRI3URðWRU/RVV

and Other Comprehensive Income

IRUWKHHDUHQGHG'HFHPEHU

Note

Consolidated

2021

2020

$'000

$'000

Restated1

7YVÄ[MVY[OL`LHY

9,215

9,736

Other comprehensive income/(loss), net of income tax

0[LTZ[OH[TH`ILYLJSHZZPÄLKZIZLXLU[S`[VWYVÄ[VYSVZZ!

,_JOHUNLKPќLYLUJLVU[YHUZSH[PVUVMMVYLPNUVWLYH[PVUZ

21

216

120

-HPY]HSLTV]LTLU[VUPU[LYLZ[YH[LZ^HW

21

199

(281)

Total other comprehensive income/(loss), net of income tax

415

(161)

Total comprehensive income for the year

9,630

9,575

Total comprehensive income attribute to:

Owners of the parent

10,237

9,575

5VUJVU[YVSSPUNPU[LYLZ[

(607)

9,630

9,575

9LZ[H[LK[VYLÅLJ[[OLZHSLVM[OL9LJRVU+VJZIZPULZZYLMLYK

;OLHIV]LJVUZVSPKH[LKZ[H[LTLU[VMWYVÄ[VYSVZZHUKV[OLYJVTWYLOLUZP]LPUJVTLZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ

Page 2

For personal use only

Consolidated Statement

of Financial Position

DVDW'HFHPEHU

Note

Consolidated

2021

2020

$'000

$'000

ASSETS

Current Assets

*HZOHUKJHZOLXP]HSLU[Z

26

1,394

1,134

;YHKLHUKV[OLYYLJLP]HISLZ

7

2,969

4,315

6[OLYÄUHUJPHSHZZL[Z

14

131

0U]LU[VYPLZ

566

1,075

*YYLU[[H_YLJLP]HISLZ

420

865

Other assets

8

1,937

1,629

Total Current Assets

7,286

9,149

Non-Current Assets

7

45

;YHKLHUKV[OLYYLJLP]HISLZ

Property, plant and equipment

9

1,810

1,922

Deferred tax assets

11

42

50

Intangible assets

12

58,202

65,732

Other assets

8

170

186

Right of use assets

10

4,362

5,960

Total Non-Current Assets

64,586

73,895

Total Assets

71,872

83,044

LIABILITIES

Current Liabilities

Trade and other payables

4,468

4,213

7YV]PZPVUZ

15

3,022

2,902

Contract liabilities

17

5,912

5,551

6[OLYÄUHUJPHSSPHIPSP[PLZ

14

58

3LHZLSPHIPSP[PLZ

10

1,737

1,831

Total Current Liabilities

15,197

14,497

Non-Current Liabilities

Trade and other payables

1,183

1,093

Borrowings

13

16,137

31,788

Deferred tax liabilities

16

3,995

4,963

7YV]PZPVUZ

15

268

278

6[OLYÄUHUJPHSSPHIPSP[PLZ

14

257

3LHZLSPHIPSP[PLZ

10

3,269

4,789

Total Non-Current Liabilities

24,852

43,168

Total Liabilities

40,049

57,665

Net Assets

31,823

25,379

EQUITY

Issued capital

20

20,524

20,524

9LZLY]LZ

21

(48,626)

(49,653)

Retained earnings

58,631

54,508

Total Equity attributable to owners of the parent

30,529

25,379

5VUJVU[YVSSPUNPU[LYLZ[

1,294

Total Equity

31,823

25,379

;OLHIV]LJVUZVSPKH[LKZ[H[LTLU[VMÄUHUJPHSWVZP[PVUZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ

Page 3

For personal use only

Consolidated Statement

RI&KDQJHVLQ(TXLW

IRUWKHHDUHQGHG'HFHPEHU

Foreign

Share-

Acquisition

Share

Swap

of non

Non-

Issued

currency

based

Retained

controlling

buyback

translation

payments

hedging

interest

controlling

capital

reserve

reserve

reserve

reserve

earnings

reserve

interest

Consolidated

$'000

$'000

$'000

$'000

$'000

$'000

$'000

$'000

Total

Balance at

20,524

(42,018)

(1,905)

679

(257)

54,508

(6,152)

25,379

1 January 2021

5VUJVU[YVSSPUN

interest at date of

849

849

acquisition

(note 26 (c))

7YVÄ[MVY[OL`LHY

9,822

(607)

9,215

6[OLYJVTWYLOLUZP]LPUJVTL!

,_JOHUNLKPќLYLUJLZ

on translation of

216

216

foreign operations

-HPY]HSLTV]LTLU[

199

199

on interest rate swap

;V[HSJVTWYLOLUZP]L

216

199

9,822

(607)

9,630

income

Share based

payments expense

598

1,059

1,657

(note 3)

+P]PKLUKZWHPK

(5,665)

(5,665)

(note 27)

Vested shares

(43)

22

(21)

Treasury shares

transferred to

56

(56)

retained earnings

Exchange

1

(7)

(6)

adjustment

Balance at

31 December

20,524

(42,018)

(1,689)

1,291

(58)

58,631

(6,152)

1,294

31,823

2021

;OLHIV]LJVUZVSPKH[LKZ[H[LTLU[VMJOHUNLZPULXP[`ZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ

Page 4

For personal use only

Consolidated Statement

RI&KDQJHVLQ(TXLW(continued)

IRUWKHHDUHQGHG'HFHPEHU

Foreign

Share-

Acquisition

Attributable

Share

Swap

of non

Issued

currency

based

Retained

controlling

to owners

buyback

translation

payments

hedging

interest

of the

capital

reserve

reserve

reserve

reserve

earnings

reserve

parent

Consolidated

$'000

$'000

$'000

$'000

$'000

$'000

$'000

$'000

Balance at

20,524

(42,018)

(2,025)

545

24

50,172

(6,152)

21,070

1 January 2020

7YVÄ[MVY[OL`LHY

9,736

9,736

6[OLYJVTWYLOLUZP]LPUJVTL!

Exchange

KPќLYLUJLZVU

120

120

translation of foreign

operations

-HPY]HSLTV]LTLU[

(281)

(281)

on interest rate swap

;V[HSJVTWYLOLUZP]L

120

(281)

9,736

9,575

income

Share based

270

270

payments expense

+P]PKLUKZWHPK

(5,665)

(5,665)

(note 27)

Vested shares

released to retained

(136)

136

earnings

Surplus treasury

shares released to

129

129

retained earnings

Treasury shares

acquired

Treasury shares

]LZ[LKSHWZLK

Balance at

31 December

20,524

(42,018)

(1,905)

679

(257)

54,508

(6,152)

25,379

2020

;OLHIV]LJVUZVSPKH[LKZ[H[LTLU[VMJOHUNLZPULXP[`ZOVSKILYLHKPUJVUQUJ[PVU^P[O[OLHJJVTWHU`PUNUV[LZ

Page 5

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Reckon Limited published this content on 14 February 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 14 February 2022 20:42:04 UTC.