RNS Number:8498R
Renold PLC
10 November 2003



10 November 2003
                                   RENOLD PLC
                                        
              Interim results for the half year to 27 September 2003

Precision engineering group, Renold plc, a leading international manufacturer
and supplier of industrial chains and related power transmission products,
automotive cam drive systems and machine tools and rotors, today announces its
interim results for the half year to 27 September 2003.

Summary

   * Turnover at #94.9 million (2002: #91.3 million)
   * Pre-exceptional profit before tax* was #2.3 million (2002: #3.0 million)
   * Profit before tax rose to #4.2 million after benefit of Leicester land
     sale (2002: #1.8 million)
   * Adjusted earnings per share* at 2.1 pence (2002: 2.9 pence)
   * Basic earnings per share rose to 5.3 pence (2002: 1.7 pence)
   * Balance sheet strong, gearing 24% compared with 32% a year ago and 25%
     at 29 March
   * Machine tool and rotor business improved its result by #1.0 million over
     the same period last year
   * Automotive Systems making progress towards restoring factory efficiency
     levels
   * Industrial chain and power transmission markets were challenging
   * Interim dividend maintained at 1.5 pence

*before goodwill amortisation and exceptional items

Outlook

Roger Leverton, Chairman of Renold plc, said:

"Markets continue to be challenging but with continuing tight cost control and a
stronger forward order book, indications remain that the underlying profit for
the full year is likely to exceed 2002/03 providing there is no further
significant weakening in economic conditions.

The Group is well placed to benefit from any increase in business activity and
we continue to develop our global market position through new products and sales
initiatives."



10 November 2003
                                   RENOLD PLC
                            Chairman: Roger Leverton
                                        
                      Interim Statement for the half year
                             ended 27 September 2003


Financial Summary
                                                            First half year
                                                       2003/2004     2002/2003
                                                              #m            #m

Turnover                                                    94.9          91.3

Operating profit before goodwill amortisation and  
exceptional items                                            3.6           4.7

Profit before tax, goodwill amortisation and
exceptional items                                            2.3           3.0

Profit before tax                                            4.2           1.8

Earnings per ordinary share
- based on adjusted earnings                                 2.1p          2.9p
- based on reported earnings                                 5.3p          1.7p

Interim dividend per ordinary share                          1.5p          1.5p

Operating cash flow after capital spending                  (0.6)          5.2

Gearing (net borrowings to shareholders' funds)               24%           32%



                                   RENOLD PLC
                                        
                              Chairman's Statement

The results for the period to 27 September 2003 reflect the sentiment of the
Group's trading statement issued on 2 October 2003. Trading conditions in the
Group's main chain and power transmission markets in Europe and North America
were particularly weak in August and September. This coupled with the slow start
to the year referred to in the 2003 Annual Report resulted in a lower underlying
profit compared with the first half of last year. Expansion of the Automotive
Systems business continues but the benefits of new capacity and resolution of
the production problems encountered as a result of the rapid build-up of the
business have yet to be fully realised.


Group results

Sales for the half-year to 27 September 2003 were #94.9 million (2002/03: #91.3
million), an increase of 4% (0.3% at constant exchange rates). Operating profit
before goodwill amortisation and exceptional items was #3.6 million (2002/03:
#4.7 million).

Profit before tax (and before goodwill amortisation and exceptional items) was
#2.3 million (2002/03: #3.0 million) with interest costs reduced by #0.4 million
compared with 2002/03. Reported profit before tax was #4.2 million (2002/03:
#1.8 million) reflecting the #2.8 million profit on the sale of the former Jones
& Shipman site at Leicester.

The tax charge in the period was #0.5 million (2002/03: #0.6 million). Adjusted
earnings per share, before goodwill amortisation and exceptional items, were 2.1
pence (2002/03: 2.9 pence) and basic earnings per share were 5.3 pence (2002/03:
1.7 pence).


Cash flow and borrowings

Operating cash flow net of capital spending was an outflow of #0.6 million (2002
/03: #5.2 million inflow) reflecting a more normal pattern of working capital
growth in the first half and higher capital expenditure, particularly relating
to the Automotive Systems business. There was a net cash inflow of #0.2 million
in the first half year compared with a net cash inflow of #0.7 million a year
ago. Net borrowings at 27 September 2003 were #19.8 million compared with #20.9
million at year-end, as a result of the cash inflow in the period and a
reduction of #0.9 million due to exchange translation. Gearing was 24% of
shareholders' funds compared with 25% at the year end and 32% a year ago.


Dividend

The Board has declared an unchanged dividend of 1.5 pence. The dividend will be
paid on 30 January 2004 to shareholders on the register on 9 January 2004.


Comment

Power Transmission

- Industrial Chain and Power Transmission

Demand for industrial chain and power transmission products during the first
half was disappointing; sales were 3% lower at constant exchange rates with the
major reduction in North America.

The UK chain business performed well and showed sales and profit growth over the
previous year with strong sales into palm oil processing operations through the
selling operations in Malaysia and Singapore.

In Germany, the export market to the USA for fork lift trucks improved and sales
of Einbeck produced mast chains increased; however, transmission chain sales
into North America were lower and the German domestic market continued to be
slow, leading to flat results for the period.

Other European markets including France were down and sales were some 6% lower
at constant exchange rates.

In the USA, Jeffrey Chain experienced a weak first quarter and, although the
second quarter showed some improvement, sales and profits over the first half
were below the previous year. Elsewhere in North America the other chain and
power transmission businesses maintained profit levels.

Australasia was lower both in sales and profits but order intake rates improved
towards the end of the first half year.

The UK gear and coupling businesses continued to show progress and improved
profits. The cost reduction programme of the last year is delivering benefits
and these businesses are clearly focused on supplying products which complement
our mainline chain business.

- Automotive Systems

Sales of Automotive Systems rose 20% compared with the first half of last year
and new order intake was up by 13%. The new management team is in place in
Calais and we are progressively resolving the production inefficiencies
resulting from the rapid growth in demand. Whilst progress was made compared
with the second half of 2002/03 there is still some way to go to return
efficiency to a sustained and acceptable level. The German facility is being
developed with good cooperation and support from our customer base and will
start production during the second half of the year.

Future engine projects continue to be won on the strength of our recognised
market leading technology, which will broaden our customer base going forward.

Machine Tool and Rotor

Sales levels were similar to the previous year as the machine tool sector
continued to be weak. Profitability was much improved, however, reflecting the
significant restructuring programme implemented in this business. The sector
produced a breakeven in the first half year compared with a loss of #1.0 million
in 2002/03.

There are recent signs of increased enquiry levels in this sector and some good
orders for Edgetek super abrasive machine tools were secured in the period.

The Holroyd and Jones & Shipman businesses are now established with a sound cost
base, tight cash controls and an improving forward order book.


Outlook

Markets continue to be challenging but with continuing tight cost control and a
stronger forward order book, indications remain that the underlying profit for
the full year is likely to exceed 2002/03 providing there is no further
significant weakening in economic conditions.

The Group is well placed to benefit from any increase in business activity and
we continue to develop our global market position through new products and sales
initiatives.

--------------------------------------------------------------------------------


RELEASE OF INTERIM STATEMENT

The Interim Statement will be posted to shareholders on 14 November 2003. Copies
will be available for the public from that date at the Company's registered
office, Renold House, Styal Road, Wythenshawe, Manchester M22 5WL.

For further information, please contact:

Renold plc
Steve Mole, Finance Director                 10 November 2003 - 020 7067 0700
Tony Brown, Managing Director - Chain        Thereafter:
                & Power Transmission         0161 498 4500


Issued by:

Weber Shandwick Square Mile
Terry Garrett/Rachel Taylor                  Telephone - 020 7067 0700

This announcement and the Analysts' Presentation can also be viewed on the
website http://www.renold.com



Group Profit and Loss Account
--------------------------------------------------------------------------------
for the half year ended 27 September 2003 (unaudited)

                                            First half year          Full year
                                       2003/2004      2002/2003      2002/2003
                                              #m             #m             #m

Turnover                                    94.9           91.3          187.4

Operating costs
- normal operating costs                   (91.3)         (86.6)        (178.2)
- goodwill amortisation                     (0.7)          (0.7)          (1.4)
- exceptional redundancy and
  restructuring costs                       (0.2)          (0.5)          (1.0)
- exceptional gain on disposal of
  property held for sale                     2.8             -              -
                                         ---------       --------      ---------

                                           (89.4)         (87.8)        (180.6)
                                         ---------       --------      ---------

Operating profit                             5.5            3.5            6.8
Exceptional gain on disposal of
fixed asset                                   -              -             0.5
Interest payable                            (1.3)          (1.7)          (3.1)
                                         ---------       --------      ---------
Profit on ordinary activities before
tax                                          4.2            1.8            4.2
                                         ---------       --------      ---------
Tax: UK                                     (0.4)           0.1           (0.3)
Overseas                                    (0.1)          (0.7)          (1.4)
                                         ---------       --------      ---------

                                            (0.5)          (0.6)          (1.7)
                                         ---------       --------      ---------

Profit for the period                        3.7            1.2            2.5
Dividends (including non-equity)            (1.1)          (1.1)          (3.2)
                                         ---------       --------      ---------
Retained profit/(loss) for the
period                                       2.6            0.1           (0.7)
                                         ---------       --------      ---------

Adjusted earnings per ordinary share
- based on reported earnings adjusted
  for goodwill amortisation and
  exceptional items after tax relief         2.1p           2.9p           5.2p
                                         ---------       --------      ---------

Basic and diluted earnings per
ordinary share
- based on reported earnings                 5.3p           1.7p           3.5p
                                         ---------       --------      ---------

Dividends per ordinary share                 1.5p           1.5p           4.5p
                                         ---------       --------      ---------

Group Balance Sheet
--------------------------------------------------------------------------------
as at 27 September 2003 (unaudited)

                                               At             At            At
                                     27 September   28 September      29 March
                                             2003           2002          2003
                                               #m             #m            #m

Fixed assets
Intangible asset - goodwill                  21.1           23.4          22.6
Tangible assets                              48.1           52.2          50.0
                                         ----------      ---------      --------

                                             69.2           75.6          72.6
                                         ----------      ---------      --------
Current assets
Stocks                                       47.3           44.9          46.1
Debtors                                      42.6           34.9          46.7
Cash and short-term deposits                  9.4            9.7           9.3
                                         ----------      ---------      --------

                                             99.3           89.5         102.1
                                         ----------      ---------      --------
Creditors - due within one year
Loans and overdrafts                        (17.0)          (5.9)        (10.2)
Other creditors                             (40.2)         (35.6)        (48.0)
                                         ----------      ---------      --------

                                            (57.2)         (41.5)        (58.2)
                                         ----------      ---------      --------

Net current assets                           42.1           48.0          43.9
                                         ----------      ---------      --------

Total assets less current liabilities       111.3          123.6         116.5

Creditors - due after one year
Loans                                       (12.2)         (29.5)        (20.0)
Other creditors                              (0.8)          (0.6)         (0.6)

Provisions for liabilities and charges      (14.3)         (12.5)        (13.8)
                                         ----------      ---------      --------

Net assets                                   84.0           81.0          82.1
                                         ----------      ---------      --------

Capital and reserves
(including non-equity interests)
Called up share capital                      17.9           17.9          17.9
Share premium                                 6.0            6.0           6.0
Other reserves                               60.1           57.1          58.2
                                         ----------      ---------      --------

Shareholders' funds                          84.0           81.0          82.1
                                         ----------      ---------      --------


Summarised Group Cash Flow Statement
--------------------------------------------------------------------------------
for the half year ended 27 September 2003 (unaudited)

                                               First half year        Full year
                                         2003/2004      2002/2003     2002/2003
                                                #m             #m            #m
Cash flow from operating activities 
Operating profit                               5.5            3.5           6.8
Depreciation                                   4.4            4.3           8.7
Goodwill amortisation                          0.7            0.7           1.4
(Increase)/decrease in working capital        (5.7)          (0.7)          1.3                                      
Exceptional gain on property held for sale    (2.8)             -             -
Other                                          0.2           (0.1)         (0.3)
                                           ---------      ---------      --------

Net cash inflow from operating activities      2.3            7.7          17.9

Servicing of finance                          (1.4)          (1.3)         (2.8)
Taxation                                      (0.8)          (1.1)         (1.3)
Capital expenditure and financial
investment
- purchase of tangible fixed assets           (2.9)          (2.5)         (5.6)
- proceeds from disposal of fixed assets        -              -            0.6
- proceeds from disposal of property
  held for sale                                5.1             -             -
Equity dividends paid                         (2.1)          (2.1)         (3.2)
                                           ---------      ---------      --------
Cash inflow before use of liquid
  resources and financing                      0.2            0.7           5.6

Management of liquid resources
- transfers (to)/from short-term deposits     (5.3)          (0.8)          3.0
                                      
Financing
- (Decrease)/increase in debt and
  lease financing                             (6.2)           6.2            -
                                           ---------      ---------      --------
(Decrease)/increase in cash in the 
  period                                     (11.3)           6.1           8.6
                                           ---------      ---------      --------

Reconciliation of net cash flow to
  movement in net debt

(Decrease)/increase in cash in the period    (11.3)           6.1           8.6
Cash flow from decrease/(increase) in
  debt and lease financing                     6.2           (6.2)           -
Cash flow from increase/(decrease)
  in liquid resources                          5.3            0.8          (3.0)
                                           ---------      ---------      --------
Change in net debt resulting from
  cash flows                                   0.2            0.7           5.6
Exchange translation difference                0.9            2.7           2.6
                                           ---------      ---------      --------

Movement in net debt in the period             1.1            3.4           8.2
Net debt at beginning of period              (20.9)         (29.1)        (29.1)
                                           ---------      ---------      --------

Net debt at end of period                    (19.8)         (25.7)        (20.9)
                                           ---------      ---------      --------


Other Group Statements
--------------------------------------------------------------------------------
Statement of total recognised gains and losses

                                        First half year        Full year
                                   2003/2004     2002/2003     2002/2003                                      
                                          #m            #m            #m

Profit for the period                    3.7           1.2           2.5
Exchange translation differences on
  foreign currency net investments      (0.7)         (1.6)          0.3
                                      --------      --------      --------

Total recognised gains and losses        3.0          (0.4)          2.8
                                      --------      --------      --------



Reconciliation of movements in shareholders' funds

                                        First half year        Full year
                                   2003/2004     2002/2003     2002/2003                                      
                                          #m            #m            #m

Profit for the period                    3.7           1.2           2.5
Dividends                               (1.1)         (1.1)         (3.2)
                                      --------      --------      --------

Retained profit/(loss) for the period    2.6           0.1          (0.7)
Exchange translation differences on
  foreign currency net investments      (0.7)         (1.6)          0.3
                                      --------      --------      --------
Net increase/(reduction) in
  shareholders' funds                    1.9          (1.5)         (0.4)
Opening shareholders' funds
  (including non-equity of #0.6m)       82.1          82.5          82.5
                                      --------      --------      --------
Closing shareholders' funds
  (including non-equity of #0.6m)       84.0          81.0          82.1
                                      --------      --------      --------



Notes to the Interim Statement
--------------------------------------------------------------------------------

1.  Analysis of activities

    Activities classified by business segment:

                                              First half year        Full year
                                         2003/2004     2002/2003     2002/2003
                                                #m            #m            #m
    Turnover
    Power transmission                        86.1          82.3         168.3
    Machine tool and rotor                     9.9           9.9          20.0
                                           ---------     ---------     ---------
                                              96.0          92.2         188.3
    Less: Inter activity sales                (1.1)         (0.9)         (0.9)
                                           ---------     ---------     ---------
                                              94.9          91.3         187.4
                                           ---------     ---------     ---------

    Operating Profit
    Power transmission                         3.6           5.7          10.0
    Machine tool and rotor                      -           (1.0)         (0.8)
                                           ---------     ---------     ---------
                                               3.6           4.7           9.2
    Less: Goodwill amortisation               (0.7)         (0.7)         (1.4)
          Exceptional redundancy and    
          restructuring costs                 (0.2)         (0.5)         (1.0)
    Add:  Exceptional gain on disposal of 
          property held for sale               2.8            -             -
                                           ---------     ---------     ---------
                                               5.5           3.5           6.8
                                           ---------     ---------     ---------
    Operating Assets
    Power transmission                        79.7          77.4          75.2
    Machine tool and rotor                    12.6          16.3          13.6
                                           ---------     ---------     ---------
                                              92.3          93.7          88.8
                                           ---------     ---------     ---------

    The exceptional redundancy and restructuring cost of #0.2 million is
    attributed #0.1 million (2002/2003: #0.2 million) to the power transmission
    segment and #0.1 million (2002/2003: #0.3 million) to the machine tool and
    rotor segment. Of the total goodwill charge of #0.7 million, #0.6 million
    (2002/2003: #0.6 million) relates to the power transmission business and
    #0.1 million (2002/2003: #0.1 million) to the machine tool and rotor
    business. The exceptional gain of #2.8 million relates to the disposal of a
    non-trading property held for sale. This property was part of the machine
    tool and rotor segment.


    Activities classified by geographical region of operation:

                                                 First half year     Full year
                                              2003/2004   2002/2003  2002/2003
                                                     #m          #m         #m
    Turnover
    United Kingdom                                 34.9        34.4       69.2
    Germany                                        16.4        15.4       30.4
    France                                         24.0        19.1       43.0
    Rest of Europe                                  8.3         8.0       16.3
    North America                                  23.5        26.5       51.2
    Other countries                                 9.1         8.6       17.4
                                                 --------   ---------   --------
                                                  116.2       112.0      227.5
    Less: Intra Group sales                       (21.3)      (20.7)     (40.1)
                                                 --------   ---------   --------
                                                   94.9        91.3      187.4
                                                 --------   ---------   --------

    Turnover by geographical region includes intra group sales as follows:

    United Kingdom                                 14.1        13.7       26.5
    Germany                                         5.9         5.4       10.8
    France                                          1.0         1.0        1.9

    Operating Profit
    United Kingdom                                  1.5         0.1        1.6
    Germany                                         1.4         1.4        3.0
    France                                         (0.4)        0.8        0.2
    Rest of Europe                                  0.3         0.5        0.9
    North America                                   0.7         1.5        2.6
    Other countries                                 0.1         0.4        0.9
                                                 --------   ---------   --------
                                                    3.6         4.7        9.2

    Less: Goodwill amortisation                    (0.7)       (0.7)      (1.4)
          Exceptional redundancy and
          restructuring costs                      (0.2)       (0.5)      (1.0)
    Add:  Exceptional gain on disposal
          of property held for sale                 2.8          -          -
                                                 --------   ---------   --------
                                                    5.5         3.5        6.8
                                                 --------   ---------   --------

    The exceptional redundancy and restructuring cost of #0.2 million arose #0.1
    million in the UK and #0.1 million in France (2002/2003: #0.5 million UK
    businesses). The goodwill amortisation is attributed to business 
    acquisitions in North America. The exceptional gain on the property held for 
    sale arose in the UK.

    Operating Assets
    United Kingdom                                 38.7        43.5       38.1
    Germany                                        13.0        12.1       12.5
    France                                         13.7        10.6       10.9
    Rest of Europe                                  4.0         3.7        4.2
    North America                                  15.9        18.1       16.9
    Other countries                                 7.0         5.7        6.2
                                                 --------   ---------   --------
                                                   92.3        93.7       88.8
                                                 --------   ---------   --------

    Operating assets comprise fixed assets, current assets less creditors but
    exclude goodwill, cash, borrowings, dividends, current and deferred 
    corporate tax, finance lease obligations, property held for sale, pension 
    prepayments and other provisions for liabilities and charges.


    Geographical analysis of external turnover by market area:

    United Kingdom                                  11.5       13.2       27.2
    Germany                                         12.7       12.3       25.4
    France                                           4.8        4.4        9.4
    Rest of Europe                                  18.6       16.4       33.2
    North and South America                         34.0       33.0       66.9
    Other countries                                 13.3       12.0       25.3
                                                 --------   ---------   --------
                                                    94.9       91.3      187.4
                                                 --------   ---------   --------


2.  Accounting policies and basis of preparation

    The interim accounts are unaudited and do not constitute statutory accounts.
    They have been prepared under the historical cost convention (but include
    some past revaluations of properties and equipment) and in accordance with
    applicable accounting standards, using the accounting policies set out in
    the Annual Report for the year ended 29 March 2003. There is no material
    difference between the result in the profit and loss account and the result
    on an unmodified historical cost basis. The Board approved the Interim
    Statement on 10 November 2003.







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