OIL AND GAS DEVELOPMENT COMPANY LIMITED

CONSOLIDATED BALANCE SHEET [Un-audited]

AS AT SEPTEMBER 30, 2007

 

 

 

Un-audited

 

Audited

 

 

 

 

Un-audited

 

Audited

 

 

 

Sept 30,

 

June 30,

 

 

 

 

Sept 30,

 

June 30,

 

 

 

2007

 

2007

 

 

 

 

2007

 

2007

 

 

Note

(Rupees '000)

 

 

 

Note

(Rupees '000)

SHARE CAPITAL AND RESERVES

 

 

 

 

 

NON CURRENT ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

Fixed assets

 

 

 

 

 

Share capital

3

    43,009,284

 

    43,009,284

 

 

Property, plant and equipment

 7

    21,602,633

 

    21,810,882

 

 

 

 

 

 

 

 

Development and production assets-intangible

 8

    29,937,875

 

    29,311,570

 

Capital reserve

4

3,348,082

 

3,274,228

 

 

Exploration and evaluation assets

 9

      7,181,658

 

      6,365,706

 

 

 

 

 

 

 

 

 

 

    58,722,166

 

    57,488,158

 

Unappropriated profit

 

    57,924,921

 

60,652,540

 

 

Long term investments

 10

      2,774,254

 

      2,610,267

 

 

 

  104,282,287

 

  106,936,052

 

 

Long term loans and receivables

 

1,615,170

 

1,685,589

 

 

 

 

 

 

 

 

Long term prepayments

 

           62,700

 

           39,821

 

 

 

 

 

 

 

 

 

 

63,174,290

 

61,823,835

NON CURRENT LIABILITIES

 

 

 

 

 

CURRENT ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

Stores, spare parts and loose tools

 

    13,892,430

 

    13,605,051

 

Deferred taxation

 

    12,221,490

 

    11,078,919

 

 

Stock in trade

 

         160,746

 

           93,788

 

Deferred employee benefits

 

      1,403,938

 

      1,423,132

 

 

Trade debts

 11

    29,938,437

 

    28,018,145

 

Provision for decommissioning cost

 

      6,244,396

 

      6,049,620

 

 

Loans and advances

 

      1,720,852

 

      1,540,689

 

 

 

19,869,824

 

18,551,671

 

 

Deposits and short term prepayments

 

277,217

 

293,130

 

 

 

 

 

 

 

 

Interest accrued

 

         292,734

 

         318,444

CURRENT LIABILITIES

 

 

 

 

 

 

Other receivables

 

731,324

 

1,335,255

 

Trade and other payables

5

    25,574,701

 

    11,259,069

 

 

Advance tax

 

      6,713,637

 

      5,700,810

 

 

 

45,444,525

 

29,810,740

 

 

Other financial assets

 

22,078,425

 

19,153,959

 

 

 

 

 

 

 

 

Cash and bank balances

 

    10,746,720

 

      4,863,686

 

 

 

 

 

 

 

 

 

 

86,552,522

 

74,922,957

CONTINGENCIES AND COMMITMENTS

6

 

 

 

 

 

 

 

 

 

 

 

 

 

  149,726,812

 

  136,746,792

 

 

 

 

  149,726,812

 

  136,746,792

 

 

 

 

 

 

 

 

 

 

 

 

 

The annexed notes from 1 to 19 form an integral part of these financial statements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Chairman and Chief Executive

 

 

 

 

 

 

 

 

 

 

Director


OIL AND GAS DEVELOPMENT COMPANY LIMITED

 

 

 

 

CONSOLIDATED PROFIT AND LOSS ACCOUNT [Un-audited]

 

 

FOR THE QUARTER ENDED SEPTEMBER 30, 2007

 

 

 

 

 

 

 Quarter ended September 30,

 

 

 2007

 

2006

 

Note

 (Rupees '000)

 

 

 

 

 

Sales - net

12

    27,926,861

 

    25,321,637

 

 

 

 

 

Royalty

 

    (4,085,921)

 

    (2,843,179)

Operating expenses

13

    (3,942,423)

 

    (3,442,656)

Transportation charges

 

       (302,362)

 

       (261,164)

 

 

    (8,330,706)

 

    (6,546,999)

Gross profit

 

    19,596,155

 

    18,774,638

 

 

 

 

 

Other income

 

        793,866

 

      1,257,780

Exploration and prospecting expenditure

 

    (1,728,087)

 

    (1,565,887)

General and administration expenses

 

       (314,820)

 

       (216,464)

Finance costs

 

       (159,202)

 

       (129,113)

Workers' profit participation fund

 

       (909,770)

 

       (919,043)

Share of profit in associated company

 

            7,871

 

          12,802

 

 

 

 

 

PROFIT BEFORE TAXATION

 

    17,286,013

 

    17,214,713

Taxation

 

    (4,886,529)

 

    (5,178,021)

PROFIT FOR THE QUARTER

 

    12,399,484

 

    12,036,692

 

 

 

 

 

Earnings per share - basic and diluted (Rupees)

14

2.88

 

2.80

 

 

 

 

 

The annexed notes from 1 to 19 form an integral part of these financial statements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Chairman and Chief Executive

 

 

 

Director


OIL AND GAS DEVELOPMENT COMPANY LIMITED

 

 

 

 

CONSOLIDATED CASH FLOW STATEMENT [Un-audited]

 

 

 

 

FOR THE QUARTER ENDED SEPTEMBER 30, 2007

 

 

 

 

 

 

 

 Quarter ended September 30,

 

 

 

 2007

 

 2006

 

 

 

 (Rupees '000)

Cash flows from operating activities

 

 

 

 

Profit before taxation

 

  17,286,013

 

17,214,713

Adjustments for:

 

 

 

 

 

Depreciation

 

       743,856

 

       627,749

 

Amortization of development and production assets

 

    1,003,598

 

800,746

 

Royalty

 

    4,085,921

 

2,843,179

 

Workers' profit participation fund

 

       909,770

 

       919,043

 

Provision for employee benefits

 

         94,859

 

       106,631

 

Unwinding of discount on provision for decommissioning cost

 

       157,589

 

       128,390

 

Interest income

 

    (700,014)

 

(1,155,692)

 

Unrealized gain on investments at fair value through profit or loss

 

         28,604

 

           7,037

 

Dividend income

 

      (35,632)

 

       (26,334)

 

Gain on disposal of property, plant and equipment

 

           (303)

 

-

 

Interest income on long term receivables

 

      (16,495)

 

       (36,019)

 

Share of profit in associated company

 

        (7,871)

 

       (12,802)

 

 

 

23,549,895

 

21,416,641

Working capital changes

 

 

 

 

  (Increase)/decrease in current assets

 

 

 

 

 

Stores, spare parts and loose tools

 

(287,379)

 

(2,117,078)

 

Stock in trade

 

(66,958)

 

4,587

 

Trade debts

 

(1,920,292)

 

(3,909,376)

 

Deposits and short term prepayments

 

         15,913

 

36,718

 

Advances and other receivables

 

208,218

 

461,173

Increase/(decrease) in current liabilities:

 

 

 

 

 

Trade and other payables

 

           4,703

 

       902,518

Cash generated from operations

 

21,504,100

 

16,795,183

 

 

 

 

 

 

 

Royalty paid

 

(3,358,260)

 

(2,469,322)

 

Employee benefits paid

 

    (114,053)

 

       (50,026)

 

Received from workers' profit participation fund

 

         16,000

 

         31,949

 

Income taxes paid

 

(4,756,785)

 

(3,324,203)

 

 

 

(8,213,098)

 

(5,811,602)

 

Net cash from operating activities

 

13,291,002

 

10,983,581

 

 

 

 

 

 

Cash flows from investing activities

 

 

 

 

 

Fixed capital expenditure

 

 (2,945,436)

 

  (3,379,136)

 

Interest received

 

      755,335

 

       736,422

 

Dividend received

 

         43,114

 

         33,684

 

Purchase of investments

 

    (200,000)

 

       (20,000)

 

Proceeds from encashment of investments

 

6,791

 

10,639

 

Proceeds from disposal of property, plant and equipment

 

1,464

 

1

 

Long term prepayments

 

      (22,879)

 

         15,635

 

 

 

    (2,361,611)

 

    (2,602,755)

 

 

 

 

 

 

Cash flow from financing activities

 

 

 

 

 

Dividend paid

 

 (2,093,287)

 

(15,815,282)

Net cash used in financing activities

 

 (2,093,287)

 

(15,815,282)

 

 

 

 

 

 

Net increase/(decrease) in cash and cash equivalents

 

    8,836,104

 

(7,434,456)

Cash and cash equivalents at beginning of the quarter

 

23,737,736

 

37,394,351

Cash and cash equivalents at end of the quarter

 

32,573,840

 

29,959,895

 

 

 

 

 

 

The annexed notes from 1 to 19 form an integral part of these financial statements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Chairman and Chief Executive

 

 

 

Director


OIL AND GAS DEVELOPMENT COMPANY LIMITED

 

 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY [Un-audited]

 

 

FOR THE QUARTER ENDED SEPTEMBER 30, 2007

 

 

 

Share

capital

 

Capital reserve

 

Unappropriated

 

Total

 

 

Bonus shares

 

Specific

 

profit

 

equity

 

(Rupees '000)

 

 

 

 

 

 

 

 

 

 

Balance at July 01, 2006

43,009,284

 

       836,000

 

2,219,027

 

         55,400,544

 

101,464,855

Final dividend 2006: Rs 3.75 per share

-

 

-

 

-

 

       (16,128,482)

 

(16,128,482)

Transfer to capital reserve

-

 

-

 

     55,943

 

              (55,943)

 

                 -  

Profit for the quarter ended September 30, 2006

-

 

-

 

-

 

         12,036,692

 

  12,036,692

Balance as at September 30, 2006

43,009,284

 

       836,000

 

2,274,970

 

         51,252,811

 

  97,373,065

First interim dividend 2007: Rs 1.75 per share

-

 

-

 

-

 

         (7,526,625)

 

  (7,526,625)

Second interim dividend 2007: Rs 1.75 per share

-

 

-

 

-

 

         (7,526,625)

 

  (7,526,625)

Third interim dividend 2007: Rs 2.00 per share

-

 

-

 

-

 

         (8,601,857)

 

  (8,601,857)

Transfer to captial reserve

-

 

-

 

   163,258

 

            (163,258)

 

                 -  

Profit for nine months ended June 30, 2007

-

 

-

 

-

 

         33,218,094

 

  33,218,094

Balance as at June 30, 2007

43,009,284

 

       836,000

 

2,438,228

 

         60,652,540

 

106,936,052

 

 

 

 

 

 

 

 

 

 

Balance as at July 01, 2007

43,009,284

 

       836,000

 

2,438,228

 

         60,652,540

 

106,936,052

Final dividend 2007: Rs 3.50 per share

-

 

-

 

-

 

       (15,053,249)

 

(15,053,249)

Transfer to capital reserve

-

 

-

 

     73,854

 

              (73,854)

 

                 -  

Profit for the quarter ended September 30, 2007

-

 

-

 

-

 

         12,399,484

 

  12,399,484

Balance as at September 30, 2007

43,009,284

 

       836,000

 

2,512,082

 

         57,924,921

 

104,282,287

 

 

 

 

 

 

 

 

 

 

The annexed notes from 1 to 19 form an integral part of these financial statements.

 

 

 

 

 

 

 

 

 

 

Chairman and Chief Executive

 

 

 

 

 

 

 

 

Director