Information  X 
Enter a valid email address

Sportingbet PLC (SBT)

  Print      Mail a friend       Annual reports

Thursday 30 November, 2006

Sportingbet PLC

1st Quarter Results

Sportingbet PLC
30 November 2006

                               Sportingbet Plc
__________________________________________________________________________

Unaudited results for the three months ended 31 October 2006

Sportingbet Plc, a leading online sports betting and gaming group, announces its
results for the three months ended 31 October 2006.

Financial Highlights - Three months ended 31 October 2006

   • Gross profit from continuing operations up 48% to £31.7m (2005: £21.4m)

   • Group operating profit* of £14.9m (2005: £22.3m) following cessation of
     US-facing business during the quarter

   • Cash on the balance sheet, net of customer liabilities, of £52.0m

   • Exceptional charge of £252.4m as a result of cessation of US-facing
     business comprising:
        •Write down of investments of £132.7m
        •Loss on disposal of investment of £106.3m
        •Exceptional provision for resultant restructuring and other costs of
         £13.4m

   • Loss before tax of £241.4m (2005: £14.3m profit) after exceptional
     charge

   • Diluted earnings per share* of 3.6p (2005: 4.9p)

(* stated before charging exceptional items, share option charge and goodwill
amortisation)

Business Highlights - Three months ended 31 October 2006

   • Disposal of US-facing sports and casino operations and closure of
     US-facing poker operations

   • Strong growth in gross profit for the continuing business:
        •Europe up 55%
        •Australia up 33%

   • Paradise Poker daily revenue stable following cessation of US real money
     play on 13 November

   • The Group has undertaken a reorganisation and restructuring to realign
     cost base with current size and profitability of the business


Commenting on the results, Andrew McIver, Chief Executive, said:

In difficult circumstances, I am delighted with the progress that has been made
this quarter. These results do of course contain a significant contribution from
the now discontinued US-facing business. Our ongoing European and Australian
business and non-US Paradise operations have performed very well. These ongoing
operations have delivered strong key performance indicators, with significant
increases in customer numbers and bet volumes driving gross profit to £31.7m, up
48% over last year.

In addition to delivering this solid growth, we have moved quickly to realign
the Group's cost base to reflect its reduced size. We are merging the Paradise
and European operations to maximise cross-selling opportunities and avoid cost
duplication and we have preserved a strong balance sheet which will stand the
Group in good stead going forward. We will now focus on driving this business
forward, and we look to the future with confidence.

For further information please contact:

Sportingbet Plc                                Tel: 020 7184 1800
Andrew McIver, Chief Executive
Simon Gregory, Director of Business Development

Smithfield Consultants
George Hudson                                  Tel: 020 7903 0669 or 07803603130



FINANCIAL RESULTS
Three months ended 31 October 2006: The Group

Turnover for the three months ended 31 October 2006 was £491.5m (2005: £480.4m),
earning a gross profit of £66.1m (2005: £64.6m) at 13.4% of turnover (2005:
13.4%). Costs (excluding exceptional items, share option charge and goodwill
amortisation) in the three months were £51.2m (2005: £42.3m). Operating profit
(before exceptional items, share option charge and goodwill amortisation) for
the three months was £14.9m (2005: £22.3m), representing 22.5% (2005: 34.5%) of
gross profit.

Loss before tax was £241.4m (2005: £14.3m profit), after charging exceptional
items of £252.4m (2005: £Nil), share option charge of £0.1m (2005: £1.5m) and
goodwill amortisation of £5.0m (2005: £5.5m), and adding the net finance income
of £1.2m (2005: £1.0m cost).

Exceptional items of £252.4m (2005: £Nil) comprised an impairment charge of
£132.7m in relation to the goodwill in Paradise Poker, £106.3m loss on disposal
of US-facing sports and casino operations, £12.6m reorganisation provision and
£0.8m write-off of fixed assets.

Basic earnings per share before exceptional items, share option charge and
goodwill amortisation was 3.7p (2005: 6.2p). Diluted earnings per share before
exceptional items, share option charge and goodwill amortisation was 3.6p (2005:
4.9p).


Three months ended 31 October 2006: The Continuing Business

Turnover for the Continuing Business for the three months ended 31 October 2006
was £263.3m (2005: £200.4m), earning a gross profit of £31.7m (2005: £21.4m) at
12.0% of turnover (2005: 10.7%). Sports betting turnover in Europe was £151.0m
(2005: £89.7m), earning a gross profit of £12.7m (2005: £6.8m). Casino and
gaming, and European poker contributed a further £7.4m and £4.0m respectively to
both turnover and gross profit (2005: £6.0m and £2.3m). Australian sports
betting turnover was £97.2m (2005: £99.0m), earning a gross profit of £3.9m
(2005: £2.9m). The non-US element of Paradise Poker contributed a further £3.7m
(2005: £3.4m) during the period.

Turnover and margin for the Continuing Business for the period are stated after
a deduction for customer bonuses of £1.7m (2005: £1.6m). The European and
Australian sports gross profit as reported was 8.4% and 4.0% respectively (2005:
7.6% and 2.9%). Without the bonus deduction the equivalent numbers would have
been 8.8% and 4.1% (2005: 8.2% and 3.0%). Costs (excluding exceptional items,
share option charge and goodwill amortisation) in the three months were £31.2m
(2005: £20.4m).

Operating profit (before exceptional items, share option charge and goodwill
amortisation) for the three months was £0.9m (2005: £1.5m). However, the profit
of £0.9m is stated after charging the full allocation of central costs for the
whole group. There has subsequently been a restructuring of the business and
going forward these central costs have been significantly reduced.

Operating loss after charging exceptional items of £12.6m (2005: £Nil), share
option charge of £0.6m (2005: £1.3m) and goodwill amortisation of £1.4m (2005:
£1.4m) was £13.7m (2005: £1.2m).

As at 31 October 2006, the Group had £69.6m (2005: £85.9m) of cash and liquid
resources on its balance sheet, of which £17.6m (2005: £46.8m) related to
customer liabilities.

Gross financial liabilities amounted to £24.0m (2005: £81.8m) and comprised a
bank loan of £nil (2005: £52.9m), deferred consideration of £17.5m (due to the
vendors of Paradise Poker and subsequently paid on 6 November 2006) and
contingent cash consideration of £6.5m (£2.0m due to the vendors of Paradise
Poker, £1.2m due to the vendors of the business of ISC Entertainment Inc and
£3.3m due to the vendors of the shareholding in Sportingbet Italia).


REVIEW OF OPERATIONS

Sportingbet Group

On 29 September 2006, the United States Congress passed the Unlawful Internet
Gambling Enforcement (the 'UIGEA'). The UIGEA makes it illegal for anyone
involved in the business of betting and wagering to knowingly accept payments,
wire transfers or any other bank instrument from US customers in connection with
'unlawful internet gambling'. Having considered the legal advice received and
the options available, the Board concluded that a disposal of the Group's
US-facing sports betting and casino operations together with the closure of its
US-facing poker operations was in the best interest of all its stakeholders.

As a result, on 12 October 2006, Sportingbet sold its US-facing sports and
casino business and, whilst retaining the Paradise Poker business, ceased taking
deposits from US resident poker customers.

The continuing operations of Sportingbet will consist of the Group's existing
sports betting, casino and poker business, the Australian sports betting
business and the non-US element of Paradise Poker.

Europe

The number of customers who bet on the region's sports betting websites rose by
31% to 186,260 (2005: 142,476). The cost of acquiring a new active customer fell
to £176 (2005: £201).

The number of sports bets placed by these customers increased by 54% to 10.3m
(2005: 6.7m) at a rate of 55 bets per active customer per quarter (2005: 47
bets). The average sports bet size was £14.71 (2005: £13.65). The sports margin
percentage after betting tax was 8.8% (2005: 8.2%).

The number of customers who bet on the region's gaming websites increased by 56%
to 57,443 (2004: 36,931). The number of gaming bets placed by these customers
rose by 20% to 41.2m (2005: 34.3m) at an average bet size of £4.99 (2005:
£5.07). The gaming margin percentage was 3.9% (2005: 3.8%).

The European region generated £4.3m of poker rake (2005: £2.5m), a 72% year on
year increase, on a system currently provided by Boss Media.

Australia

The number of customers who bet with the region's sports betting business
increased by 12% to 11,599 (2005: 10,365). The number of sports bets placed by
these customers rose by 78% to 1.6m (2005: 0.9m) at a rate of 140 bets per
customer per quarter (2005: 87 bets). The average sports bet size was lower at
AUS$149 (2005: AUS$257), reflecting the increased activity on the more
leisure-oriented internet platform. The region also benefited from a strong
sports margin of 4.1% (2005: 3.0%). The cost of acquiring a new active customer
fell to AUS$238 (2005: AUS$439).

Paradise Poker

On 13 October 2006, prior to the UIGEA becoming law, the Group ceased taking
deposits from US resident customers on Paradise Poker. To allow for an orderly
wind down of the US-related business, Paradise Poker remained open to US
customers for real money poker play utilising their existing account balances
for one month. Since 13 November 2006, US residents have been prevented from
playing real money poker at Paradise.

Since 13 November 2006, Paradise continues to attract around 6,000 concurrent
players at peak times generating relatively stable revenue of approximately
US$65,000 per day.


REORGANISATION AND RESTRUCTURING

The Group has reorganised and restructured its operations in order to realign
the cost base to its revised markets.

The sale of the US-facing sports and casino business divested the Group of over
450 employees, saving significant severance and closure costs. Following the
sale and prior to the restructuring, the Group employs approximately 350
employees.

Prior to the reorganisation, the Board utilised four operational divisions: The
Americas, Europe, Australia and Paradise Poker, supported by a central head
office function based in London. The restructuring combines a much reduced
Paradise Poker business with the European business. There is no change to the
operational structure of the Australian Division. The restructuring aims to
improve operational efficiencies through reducing costs, elimination of
duplicated services and improvements in focus and prioritisation.

In addition to the above, the Group's central head office function has been
significantly reduced to reflect the current size and profitability of the
business.


REGULATORY DEVELOPMENTS

As part of the Board's ongoing operational risk assessment process, it continues
to monitor legal and regulatory developments and their impact on the Group's
business.

US

On 13 October 2006, the UIGEA was passed into law. The UIGEA makes it a crime
for anyone involved in the business of betting and wagering to knowingly accept
payments, wire transfers or any other bank instrument in connection with
unlawful internet gambling. The UIGEA will also, via yet-to-be-published
regulations, require banks, credit card companies and other financial
transaction providers to put in place procedures to block such payments.

The Board believes that some definitions and terms in the UIGEA are ambiguous,
that the UIGEA is contrary to a pre-existing 2005 WTO ruling and that the UIGEA
will serve only to drive the industry underground and compromise the very
'social responsibility' objective that is stated as the driving force behind it.

Europe

With regard to the UK, the Board was disappointed with the lack of support the
industry received from the UK Government prior to the enactment of the UIGEA.
The Board further notes that little real progress has as yet been made by the
Government in defining a regulatory and fiscal framework that would provide a
practical solution to encourage online operators to remain in the UK.

In the rest of Europe, positive developments continue to outweigh negative. The
current investigation by the European Commission of seven member states for
alleged restrictive practices, with the possibility of similar action against
eight more, is encouraging. The Board hopes that the EU will continue to focus
on these issues and bring together the much needed harmonisation of policy
across all member states.

Australia

There have been no significant developments in the Australian gambling market.


TRADING OUTLOOK

During the first four weeks of the second quarter trading has been in line with
management expectations. Sports volumes in both Europe and Australia are
performing well and recent sports results during the first few weeks of November
have been favourable for the bookmaker. Following the initial reduction in
player numbers, the Paradise business appears to have stabilised, however, we
continue to monitor carefully the daily performance.
Sportingbet will report its results for the second quarter ending 31 January
2007 on 1 March 2006.


                                Sportingbet Plc
                 Unaudited Consolidated Profit and Loss Account
                       Three months ended 31 October 2006

                                                3 months to       3 months to
                                    Notes   31 October 2006   31 October 2005
                                                                    Restated
                                                         £m                £m

Turnover - continuing operations                      263.3             200.4
- discontinued operations                             228.2             280.0
                                                     --------         ---------
Turnover                                2             491.5             480.4
Cost of sales                                        (425.4)           (415.8)
                                                     --------         ---------
Gross profit                                           66.1              64.6
Gross profit %                                         13.4%             13.4%
------------------------------        -----          --------         ---------
Exceptional items                       3            (252.4)                -
Share option charge                                    (0.1)             (1.5)
Goodwill amortisation                                  (5.0)             (5.5)
Other administration expenses                         (51.2)            (42.3)
------------------------------        -----          --------         ---------

Total administration expenses                        (308.7)            (49.3)
------------------------------        -----          --------         ---------
Group operating profit before
exceptional items, share option                        14.9              22.3
charge and goodwill amortisation
Exceptional items                       3            (252.4)                -
Share option charge                                    (0.1)             (1.5)
Goodwill amortisation                                  (5.0)             (5.5)
------------------------------        -----          --------         ---------

Group operating (loss)/profit -
continuing operations                                 (13.7)             (1.2)
- discontinued operations                            (228.9)             16.5
                                                     --------         ---------
Group operating (loss)/profit           2            (242.6)             15.3

Finance costs                           6               1.2              (1.0)
                                                     --------         ---------
(Loss)/Profit before taxation                        (241.4)             14.3

Taxation                                               (0.6)             (0.3)
                                                     --------         ---------
(Loss)/Profit after taxation                         (242.0)             14.0

Minority interest                                       0.2                 -
                                                     ========         =========
(Loss)/Profit for the financial
period                                               (241.8)             14.0
                                                     ========         =========

(Loss)/Earnings per ordinary share
- continuing and discontinued
operations                              7
Basic                                                 (57.4)p             4.2p
Diluted                                               (55.3)p             3.3p
                                                     ========         =========

Loss per ordinary share -
continuing operations                   7
Basic                                                  (3.4)p            (0.8)p
Diluted                                                (3.3)p            (0.6)p
                                                     ========         =========

Sportingbet Plc

                      Unaudited Consolidated Balance Sheet
As at 31 October 2006

                                         31 October     31 October     31 July
                                               2006           2005        2006
                                                          Restated    Restated
                                                 £m             £m          £m
Fixed assets
Intangible assets -
goodwill                                       82.9          372.4       351.6
Tangible assets                                15.3            9.7        16.4
Investment in joint venture                       -            8.9         8.0
                                           ----------     ----------   ---------
                                               98.2          391.0       376.0
Current assets
Debtors                                        20.3           19.4        21.9
Cash at bank and in hand                       69.6           85.9        97.2
                                           ----------     ----------   ---------
                                               89.9          105.3       119.1
                                           ----------     ----------   ---------

Creditors: amounts falling due within
one year
Bank loans and overdrafts                         -           51.9        10.5
Deferred consideration                         17.5            2.2        17.9
Other creditors                                48.6           71.5        67.9
                                           ----------     ----------   ---------
                                               66.1          125.6        96.3
                                           ----------     ----------   ---------
Net current
assets/(liabilities)                           23.8          (20.3)       22.8
                                           ----------     ----------   ---------

Total assets less current
liabilities                                   122.0          370.7       398.8

Provisions for liabilities and
charges
Other provisions                                0.7            3.2         1.7
Contingent consideration                        6.5           26.7        18.8
                                           ----------     ----------   ---------
                                                7.2           29.9        20.5
                                           ----------     ----------   ---------

NET ASSETS                                    114.8          340.8       378.3
                                           ==========     ==========   =========

Capital and reserves
Called up share capital                         0.4            0.3         0.4
Shares to be issued                             4.8           53.5        24.0
Share premium                                  38.0           13.0        38.0
Share option reserve                            7.4            2.1         7.3
Other reserves                                  0.3            0.3         0.3
Profit and loss account                        64.3          271.6       308.5
                                           ----------     ----------   ---------

SHAREHOLDERS' FUNDS                           115.2          340.8       378.5

Minority interest                              (0.4)             -        (0.2)
                                           ----------     ----------   ---------

                                              114.8          340.8       378.3
                                           ==========     ==========   =========


                                Sportingbet Plc
                   Unaudited Consolidated Cash Flow Statement
                       Three months ended 31 October 2006

                                                     3 months to   3 months to
                                             Notes    31 October    31 October
                                                            2006          2005
                                                              £m            £m

EBITDA                                                       4.0          21.8
Net working capital movement                                 1.5          20.3
                                                       -----------   -----------
Net cash inflow from operating
activities                                       4           5.5          42.1

Returns on investment and
servicing of finance                                         0.4          (0.2)

Taxation                                                    (0.1)         (0.1)

Capital expenditure                                         (5.0)         (1.9)

Acquisitions and disposals                       4          (1.7)        (10.6)
                                                       -----------   -----------

Cash inflow before financing                                (0.9)         29.3

Management of liquid resources                               1.3             -

Financing                                                  (10.8)        (10.4)
                                                       -----------   -----------

(Decrease)/Increase in cash in the
period                                                     (10.4)         18.9
                                                       ===========   ===========



Reconciliation of net cashflow to movement
in net funds

(Decrease)/Increase in cash in the
period                                                     (10.4)         18.9
Cash inflow from decrease in
liquid resources                                            (1.3)            -
Cash outflow from decrease in debt                          10.8          10.7
                                                       -----------   -----------
Movement in net funds resulting
from cash flows in period                                   (0.9)         29.6

Disposals                                                  (15.9)            -

Other movements                                             (0.3)         (0.3)
                                                       -----------   -----------
Movement in net funds in period                            (17.1)         29.3
                                                       -----------   -----------
                                                       -----------   -----------
Net funds at start of period                                86.7           4.6
                                                       -----------   -----------

Net funds at end of period                                  69.6          33.9
                                                       ===========   ===========

                                Sportingbet Plc
                                Unaudited Notes
                       Three months ended 31 October 2006

1. Consolidated statement of total recognised gains and losses:

                                                3 months to        3 months to
                                            31 October 2006    31 October 2005
                                                         £m                 £m

(Loss)/Profit for financial period                   (241.8)              14.0

Exchange translation differences on
consolidation                                          (2.4)              (1.5)
                                                  -----------         ----------

Total recognised gains and losses for the
financial period                                     (244.2)              12.5
                                                  -----------         ----------

2. Analysis of turnover and operating profit:

Turnover:

                       Discontinued   Continuing    3 months to    3 months to
                         Operations   Operations     31 October     31 October
                                                           2006           2005
a)  Analysis by                  £m           £m             £m             £m
    activity

    Sports betting            201.9        248.2          450.1          440.6
    Casino and                  6.7          7.4           14.1           13.2
    gaming
    Poker rake                 17.7          7.7           25.4           24.3
    Fee income                  1.9            -            1.9            2.3
                           ----------    ---------       --------       --------
                              228.2        263.3          491.5          480.4
                           ----------    ---------       --------       --------
b)  Analysis by
    geography

    Americas                  228.2          1.3          229.5          280.9
    Europe                        -        164.8          164.8          100.4
    Australia                     -         97.2           97.2           99.1
                           ----------    ---------       --------       --------
                              228.2        263.3          491.5          480.4
                           ----------    ---------       --------       --------

Operating profit before exceptional items, share option charge and goodwill
amortisation:

                       Discontinued   Continuing    3 months to    3 months to
                         Operations   Operations     31 October     31 October
                                                           2006           2005
a)  Analysis by                  £m           £m             £m             £m
    geography

    Americas                   13.9          0.1           14.0           20.7
    Europe                      0.1          2.4            2.5            3.0
    Australia                     -          1.9            1.9            1.0
                           ----------    ---------       --------       --------
                               14.0          4.4           18.4           24.7
    Central costs                 -         (3.5)          (3.5)          (2.4)
                           ----------    ---------       --------       --------
                               14.0          0.9           14.9           22.3
                           ----------    ---------       --------       --------

                                Sportingbet Plc
                           Unaudited Notes Continued
                       Three months ended 31 October 2006

Operating (loss)/profit:

                       Discontinued   Continuing    3 months to    3 months to
                         Operations   Operations     31 October     31 October
                                                           2006           2005
a)  Analysis by                  £m           £m             £m             £m
    geography

    Americas                 (227.8)         0.1         (227.7)          17.2
    Europe                      0.1          2.4            2.5            3.0
    Australia                     -          1.9            1.9            1.0
                           ----------    ---------       --------       --------
                             (227.7)         4.4         (223.3)          21.2

    Central costs              (1.2)       (18.1)         (19.3)          (5.9)
                           ----------    ---------       --------       --------
                             (228.9)       (13.7)        (242.6)          15.3
                           ----------    ---------       --------       --------

3. Exceptional items:

                             Notes           3 months to           3 months to
                                         31 October 2006       31 October 2005
                                                      £m                    £m

Impairment of goodwill                             132.7                     -
Loss on disposal of business     5                 106.3                     -
Write-off of fixed assets                            0.8                     -
Reorganisation costs                                12.6                     -
                                               -----------           -----------
                                                   252.4                     -
                                               -----------           -----------

On 12 October 2006, Sportingbet sold its US-facing sports betting and casino
business to Jazette Enterprises Limited resulting in a loss of £106.3m. As a
result, the carrying value of the US-facing business at the end of October of
£106.3m has been written off.

Sportingbet retained the Paradise Poker business, but ceased taking deposits
from US resident customers. As a result an impairment charge of £132.7m has been
made in the profit and loss account and the carrying value of the goodwill has
been written down from £180.9m to £50.4m. The charge to the profit and loss
account includes a £2.2m loss on exchange. In addition fixed assets of £0.8m
have been written off.

The impact of the passing of the Act and the subsequent decision to close the
US-facing part of Paradise and dispose of the remaining US-facing operations has
resulted in a number of reorganisation costs (including redundancies and other
related costs) amounting to £12.6m.

                                Sportingbet Plc
                           Unaudited Notes Continued
                       Three months ended 31 October 2006

4. Notes to the Cashflow

                                                3 months to        3 months to
                                            31 October 2006    31 October 2005
Disposals/acquisitions                                   £m                 £m

Cash consideration and other sums paid to
vendors                                                   -              (10.6)
Cash disposed of with disposal of
operations                                             (1.7)                 -
                                                  -----------        -----------
                                                       (1.7)             (10.6)
                                                  -----------        -----------

                                                         3 months     3 months
                                                               to           to
                                                       31 October   31 October
                                                             2006         2005
Reconciliation of operating profit to net cashflow             £m           £m
from operating activities

Operating (loss)/profit                                    (242.6)        15.3
Amortisation - goodwill                                       5.0          5.5
Depreciation                                                  1.8          1.0
Impairment of Goodwill                                      132.7            -
Loss on disposal of business                                106.3            -
Write-off of fixed assets                                     0.8            -
Share Option charge                                           0.1          1.5
Debtors                                                      (4.5)         2.5
Creditors                                                     7.0         16.4
Unrealised translation differences                           (1.1)        (0.1)
                                                        -----------  -----------
                                                              5.5         42.1
                                                        -----------  -----------

5. Discontinued Operations

On 13 October 2006 the group disposed of its US-facing sports and casino
operations. The loss on disposal has been calculated as follows:

                                                        £m                  £m
Consideration
Cash proceeds                                                                -

Net assets disposed of:
Fixed assets                                           3.6
Debtors                                                5.8
Liquid resources                                      15.9
Cash                                                   1.7
Creditor                                             (27.0)
Provisions                                            (0.5)
                                                 -----------

                                                                          (0.5)
                                                                     -----------

Profit before Goodwill                                                     0.5

Goodwill                                                                 106.3

Foreign exchange impact                                                   (0.5)
                                                                     -----------

Loss on disposal                                                        (106.3)
                                                                     -----------

                                Sportingbet Plc
                           Unaudited Notes Continued
                       Three months ended 31 October 2006

6. Finance Costs:

                                                3 months to        3 months to
                                            31 October 2006    31 October 2005
                                                         £m                 £m

Interest receivable                                     0.6                0.2
Interest payable                                          -               (0.6)
Amortisation of loan agreement fees                    (0.3)              (0.3)
                                                  -----------        -----------
                                                        0.3               (0.7)
Finance charge on discounting of deferred
consideration (FRS7)                                    0.9               (0.3)
                                                  -----------        -----------
Total finance costs                                     1.2               (1.0)
                                                  -----------        -----------

7. Earnings per share:

For continuing and discontinued                         3 months to       3 months to 
operations:                                         31 October 2006   31 October 2005
(Loss)/earnings per ordinary
share
Basic                                                       (57.4)p              4.2p
Diluted                                                     (55.3)p              3.3p
                                                         ===========        ==========

For continuing operations:
Loss per ordinary share
Basic                                                         (3.4)p           (0.8)p
Diluted                                                       (3.3)p           (0.6)p
                                                         ===========        ==========

For continuing and discontinued operations:
Adjusted earnings per ordinary share
(before exceptional items, share option charge and
goodwill amortisation)
Basic                                                           3.7p            6.2p
Diluted                                                         3.6p            4.9p
                                                          ===========       ==========

For continuing operations:
Adjusted earnings/(loss) per ordinary share
(before exceptional items, share option charge and
goodwill amortisation)
Basic                                                           0.1p            0.0p
Diluted                                                         0.1p            0.0p
                                                          ===========       ==========

The calculation of basic earnings per share is based on the loss on ordinary
activities after taxation and minority interests attributable to shareholders of
Sportingbet Plc of £241.8m (2005: £14.0m profit) and the weighted average number
of shares in issue during the period of 421,486,844 (2005: 336,790,007).

The diluted earnings per share is based on profit for the financial period is
based on the loss for the financial year of £241.8m (2005: £14.0m profit) and
the weighted average number of shares in issue of 437,169,843 (2005:
432,263,306), adjusted to assume the exercise of options over shares of
5,910,874 (2005: 12,301,373) and the effect of dilutive earn out shares to be
issued of 9,772,125 (2005: 83,171,926).

Due to the size of non-cash items the Group has adjusted its earnings per
ordinary share to exclude goodwill amortisation, share option charges and
exceptional items. Adjusted earnings per ordinary share excludes amortisation of
goodwill of £5.0m (2005: £5.5m), share option charge of £0.1m (2005: £1.5m) and
exceptional items of £252.4m (2005: £Nil).

8. Impact of accounting changes:

During the period the Group adopted FRS 20 'Share-based Payment', and has
restated its comparatives accordingly. Under FRS 20 the cumulative share option
charge as at 31 July 2005 is £0.6m (previously £Nil) and the share option charge
for the year ended 31 July 2006 is £6.7m (previously £6.4m).

9. These results have been prepared on the basis of the accounting policies set
out in the Group's 2006 statutory accounts, except as stated in Note 8. These
results do not constitute statutory financial statements within the meaning of
section 240 of the Companies Act 1985.






                      This information is provided by RNS
            The company news service from the London Stock Exchange
 
Headlines
Top categories
Company finder
Forthcoming announcements