EARNINGS BROADCAST: Unaudited Q2’16 Results for CUSTODIAN AND ALLIED PLC, CONSOLIDATED HALLMARK INSURANCE PLC, DIAMOND BANK PLC, FORTE OIL PLC (FO), MRS OIL NIGERIA PLC and MOBIL OIL NIGERIA PLC

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Dear Investor,

Please find below the Unaudited Q2’16 Results for CUSTODIAN AND ALLIED PLC, CONSOLIDATED HALLMARK INSURANCE PLC, DIAMOND BANK PLC, FORTE OIL PLC (FO), MRS OIL NIGERIA PLC and MOBIL OIL NIGERIA PLC.

CUSTODIAN AND ALLIED PLC

CONSOLIDATED HALLMARK INSURANCE PLC

UNAUDITED Q2 RESULTS FOR THE PERIOD ENDED 30TH JUNE, 2016

UNAUDITED Q2 RESULTS FOR THE PERIOD ENDED 30TH JUNE, 2016

Sector:

FINANCIAL SERVICES

Sector:

FINANCIAL SERVICES

Per share Data

Per share Data

Current Price (N)

3.83

Current Price (N)

0.50

52 Weeks High/Low (N)

4.28/3.42

52 Weeks High/Low (N)

0.50/0.50

Shares Outstanding

5,881,864,195

Shares Outstanding

6,000,000,000

Market Capitalisation

22,527,539,866.85

Market Capitalisation

3,000,000,000.00

Period

Q2 2016

Q2 2015

% Growth

Period

Q2 2016

Q2 2015

% Growth

Income Statement

N’ Million

N’ Million

Income Statement

N’ Million

N’ Million

Gross Revenue

17,126.02

13,533.58

26.54

Gross premium written

3,436.66

3,772.32

-8.90

Operating Expenses

(11,158.26)

(8,065.65)

38.34

Gross premium income

3,294.94

3,490.32

-5.60

Net Fair Value Gains/(Losses)

178.08

1.94

9079.54

Reinsurance premium expenses

(1,362.15)

(1,643.28)

-17.11

Net Realised Gains/(Losses)

(25.49)

0.003

-849633

Net premium income

1,932.80

1,847.05

4.64

Management Expenses

(2,418.72)

(2,069.59)

16.87

Fee and commission income

145.37

84.58

71.86

Finance Costs

(70.686)

(65.019)

8.72

Net underwriting income

2,078.17

1,931.63

7.59

Profit Before Taxation

3,630.95

3,335.26

8.87

Claims expenses

(768.13)

(609.73)

25.98

Income Tax Expenses

(743.80)

(717.11)

3.72

Claims recoveries from reinsurers

161.28

85.400

88.86

Profit After Taxation

2,887.15

2,618.16

10.27

Claims incurred

(606.85)

(524.33)

15.74

Profit Attributable to:

Underwriting expenses

(657.28)

(437.497)

50.24

Owners of the Parent

2,784.27

2,573.72

8.18

Underwriting profit

814.04

969.80

-16.06

Non-Controlling Interests

102.88

44.44

131.52

Investment income

192.16

182.131

5.50

Balance Sheet

Q2 2016

Q2 2015

% Growth

Other operating income

103.38

64.81

59.51

N’ Million

N’ Million

Net fair value gains on financial assets at fair value through profit or loss

(16.16)

(64.110)

-74.79

Total Assets

62,273.08

54,103.49

15.10

Management expenses

(671.07)

(669.42)

0.25

Total Liabilities

34,412.59

29,057.90

18.43

Profit Before Taxation

422.34

483.22

-12.60

Total equity

27,860.50

25,045.58

11.24

Income Tax Expense

(163.20)

(149.49)

9.17

Fundamental analysis

Q2 2016

Q2 2015

% Growth

Profit After Taxation

259.14

333.73

-22.35

Earnings Per Share (EPS) (N)

0.47

0.44

8.18

Balance Sheet

Q2 2016

Q2 2015

% Growth

P.E (x)

8.09

8.75

-7.56

N’ Million

N’ Million

PBT Margin (%)

21.20%

24.64%

-13.97

Total Assets

7,739.96

7,001.01

10.55

PAT Margin (%)

16.86%

19.35%

-12.86

Total Liabilities

3,273.01

2,835.25

15.44

Net Asset Per Share (N)

4.74

4.26

11.24

Total equity

4,466.95

4,165.76

7.23

ROA%

4.64%

4.84%

-4.19

Fundamental analysis

Q2 2016

Q2 2015

% Growth

ROE %

10.36%

10.45%

-0.87

Earnings Per Share (EPS) (N)

0.04

0.06

-22.35

Corporate Action

Q2 2016

Q2 2015

% Growth

P.E (x)

11.58

8.99

28.78

Proposed Dividend – Interim (Kobo)

7

6

16.67

PBT Margin (%)

12.29%

12.81%

-4.06

Qualification Date

19-Aug-16

PAT Margin (%)

7.54%

8.85%

-14.77

Closure of Register

22-Aug-16

Net Asset Per Share (N)

0.74

0.69

7.23

Payment date

1-Sep-16

ROA%

3.35%

4.77%

-29.76

ROE %

5.80%

8.01%

-27.59

DIAMOND BANK PLC

UNAUDITED Q2 RESULTS FOR THE PERIOD ENDED 30TH JUNE, 2016

FORTE OIL PLC (FO)

Sector:

FINANCIAL SERVICES

UNAUDITED Q2 RESULTS FOR THE PERIOD ENDED 30TH JUNE, 2016

Per share Data

Sector:

OIL AND GAS

Current Price (N)

1.60

Per share Data

52 Weeks High/Low (N)

3.97/1.10

Current Price (N)

175.50

Shares Outstanding

23,160,388,968

52 Weeks High/Low (N)

342.00/155.18

Market Capitalisation

37,056,622,348.80

Shares Outstanding

1,302,481,103

Period

Q2 2016

Q2 2015

% Growth

Market Capitalisation

228,585,433,576.50

Income Statement

N’ Million

N’ Million

Period

Q2 2016

Q2 2015

% Growth

Gross Earnings*

98,239.29

105,069.01

-6.50

Income Statement

N’ Million

N’ Million

Interest and similar Income

67,763.12

83,164.78

-18.52

Revenue

84,422.71

61,168.02

38.02

Interest Expense

(17,795.87)

(24,543.69)

-27.49

Cost of Sales

(72,060.27)

(52,838.37)

36.38

Net interest Income

49,967.25

58,621.09

-14.76

Gross Profit

12,362.43

8,329.65

48.41

Impairment Charge for Credit Losses

(18,998.50)

(13,047.92)

45.61

Other Income

1,614.49

1,573.74

2.59

Net interest income after impairment charge for credit losses

30,968.75

45,573.17

-32.05

Distribution Expenses

(1,822.66)

(1,203.46)

51.45

Fee and Commission Income

21,320.69

19,999.65

6.61

Administrative Expenses

(5,308.76)

(5,939.08)

-10.61

Fee and Commission Expense

(4,002.92)

(2,059.91)

94.32

Operating Profit

6,845.50

2,760.86

147.95

Net fee and commission income

17,317.77

17,939.74

-3.47

Net Finance (Cost)/Income

(2,583.15)

494.93

-621.93

Net Trading income

7,763.42

1,338.59

479.97

Profit/Loss Before Income Tax

4,262.35

3,255.78

30.92

Other Income

1,392.06

565.99

145.95

Income Tax Expense

(2,029.08)

(725.03)

179.86

Net Operating Income

57,442.01

65,417.50

-12.19

Profit After Tax

2,233.27

2,530.75

-11.75

Personnel expenses

(16,891.92)

(17,561.85)

-3.81

Other Comprehensive Income:

Depreciation and amortization

(4,285.98)

(3,379.34)

26.83

Items that will not be reclassified subsequently to profit or Loss

Operating Lease Expenses

(574.39)

(419.12)

37.05

Foreign Exchange Transaction Loss

(6.04)

(17.15)

-64.76

Other operating expenses

(25,203.89)

(29,863.79)

-15.60

Total Comprehensive Income for the Period

2,227.23

2,513.12

-11.38

Total expenses

(46,956.18)

(51,224.11)

-8.33

Total Comprehensive Income attributable to:

Profit/Loss Before Tax

10,485.83

14,193.39

-26.12

Owners of the Company

2,447.41

1,891.54

29.39

Income Tax Expense

(1,432.04)

(2,038.60)

-29.75

Non-Controlling Interests

(220.19)

621.58

-135.42

Profit for the Year

9,053.79

12,154.79

-25.51

Balance Sheet

Q2 2016

Q2 2015

% Growth

Balance Sheet

Q2 2016

Q2 2015

% Growth

N’ Million

N’ Million

N’ Million

N’ Million

Total Asset

135,979.64

117,514.96

15.71

Total Asset

1,970,644.06

1,830,700.76

7.64

Total Liabilities

93,099.90

73,314.06

26.99

Total Liabilities

1,739,577.70

1,609,582.70

8.08

Shareholders’ Fund

42,879.75

44,200.91

-2.99

Shareholders’ Fund

231,066.36

221,118.06

4.50

Fundamental analysis

Q2 2016

Q2 2015

% Growth

Fundamental analysis

Q2 2016

Q2 2015

% Growth

Basic and Diluted Earnings Per Share (EPS) (N)

1.87

1.75

6.86

Basic Earnings Per Share (EPS) (N)

0.39

0.52

-25.51

P.E (x)

93.85

100.29

-6.42

P.E (x)

4.09

3.05

34.25

PBT Margin (%)

5.05%

5.32%

-5.15

PBT Margin (%)

10.67%

13.51%

-20.99

PAT Margin (%)

2.65%

4.14%

-36.06

PAT Margin (%)

9.22%

11.57%

-20.33

Net Asset Per Share (N)

32.92

33.94

-2.99

Net Asset Per Share (N)

9.98

9.55

4.50

ROA%

1.64%

2.15%

-23.74

ROA%

0.46%

0.66%

-30.80

ROE %

5.21%

5.73%

-9.04

ROE %

3.92%

5.50%

-28.72

* Computed By CBP Research

MRS OIL NIGERIA PLC

MOBIL OIL NIGERIA PLC

UNAUDITED Q2 RESULTS FOR THE PERIOD ENDED 30TH JUNE, 2016

UNAUDITED Q2 RESULTS FOR THE PERIOD ENDED 30TH JUNE, 2016

Sector:

OIL AND GAS

Sector:

OIL AND GAS

Per share Data

Per share Data

Current Price (N)

38.78

Current Price (N)

162.00

52 Weeks High/Low (N)

47.18/31.93

52 Weeks High/Low (N)

175.00/118.06

Shares Outstanding

253,988,672

Shares Outstanding

360,595,262

Market Capitalisation

9,849,680,700.16

Market Capitalisation

58,416,432,444.00

Period

Q2 2016

Q2 2015

% Growth

Period

Q2 2016

Q2 2015

% Growth

Income Statement

N’ Million

N’ Million

Income Statement

N’ Million

N’ Million

Revenue

53,777.03

36,984.77

45.40

Turnover

50,258.00

31,828.21

57.90

Cost of Sales

(48,441.38)

(34,309.75)

41.19

Cost of Sales

(41,156.53)

(25,857.47)

59.17

Gross Profit

5,335.65

2,675.02

99.46

Gross Profit

9,101.47

5,970.74

52.43

Other Income

845.24

561.98

50.40

Other Income

2,350.79

2,257.18

4.15

Selling and distribution expenses

(785.79)

(285.92)

174.83

Selling and Distribution Expenses

(3,210.94)

(2,613.34)

22.87

Administrative Expenses

(2,647.49)

(2,420.22)

9.39

Administrative Expenses

(1,775.66)

(1,518.52)

16.93

Operating profit

2,747.60

530.86

417.57

Other Non-Operating Expense

(7.02)

(14.15)

-50.41

Finance Income

293.38

1,510.71

-80.58

Operating Profit

6,458.65

4,081.91

58.23

Finance costs

(1,503.84)

(1,977.13)

-23.94

Finance Income

50.26

49.50

1.53

Net Finance Cost

(1,210.46)

(466.42)

159.52

Finance Cost

(0.02)

(19.90)

-99.92

Profit/Loss Before Tax

1,537.14

64.45

2285.13

Profit/Loss Before Tax

6,508.89

4,111.51

58.31

Taxation

(627.40)

(26.85)

2236.85

Taxation

(2,092.75)

(1,201.02)

74.25

Profit After Tax

909.75

37.60

2319.60

Profit After Tax

4,416.14

2,910.49

51.73

Balance Sheet

Q2 2016

Q2 2015

% Growth

Balance Sheet

Q2 2016

Q2 2015

% Growth

N’ Million

N’ Million

N’ Million

N’ Million

Total Asset

84,601.56

56,816.93

48.90

Total Asset

55,666.43

48,911.80

13.81

Total Liabilities

62,714.49

36,561.21

71.53

Total Liabilities

38,483.17

34,831.78

10.48

Shareholders’ Fund

21,887.07

20,255.72

8.05

Shareholders’ Fund

17,183.26

14,080.01

22.04

Fundamental analysis

Q2 2016

Q2 2015

% Growth

Fundamental analysis

Q2 2016

Q2 2015

% Growth

Basic and Diluted Earnings Per Share (EPS) (N)

3.58

0.15

2319.60

Basic and Diluted Earnings Per Share (EPS) (N)

12.25

8.07

51.73

P.E (x)

10.83

261.97

-95.87

P.E (x)

13.23

20.07

-34.09

PBT Margin (%)

2.86%

0.17%

1540.35

PBT Margin (%)

12.95%

12.92%

0.26

PAT Margin (%)

1.69%

0.10%

1564.06

PAT Margin (%)

8.79%

9.14%

-3.91

Net Asset Per Share (N)

86.17

79.75

8.05

Net Asset Per Share (N)

47.65

39.05

22.04

ROA%

0.01

0.00

1524.96

ROA%

7.93%

5.95%

33.32

ROE %

4.16%

0.19%

2139.26

ROE %

25.70%

20.67%

24.33

Regards,

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