RNS Number:2005Q
Martin International Holdings PLC
26 September 2003



                 MARTIN INTERNATIONAL HOLDINGS PLC ("the Group")


             Interim Results for the six months ended 30 June 2003


Martin International designs, manufactures and distributes underwear, lingerie,
knitwear, casualwear and nightwear from extensive production facilities both
overseas and in the UK and supplies major retailers in the UK and North America.



                                   HIGHLIGHTS


* Total Group turnover up 13% at #52.22m (2002: #46.34m)

* Operating profit before restructuring costs of #1.08m (2002: loss of
  #244,000)

* Significantly improved performance in Light Sewing Division

* Further development of overseas manufacturing operations

* Reduction in net debt to #20.33m (2002: #25.97m)

* Net assets per ordinary share of 24p, excluding expected gain from
  disposal of surplus property assets



Michael Kidd, Chairman, comments:


"It is particularly encouraging to record a significant improvement in operating
profit in the Light Sewing Division arising from the restructuring undertaken
last year and the continued growth in business with the Group's major customer,
Marks & Spencer. In total terms, albeit with the important last quarter's
trading still to come, there is every prospect that the Group will record good
progress over the year as a whole."


                                                               26 September 2003


ENQUIRIES:

Martin International Holdings PLC                          Tel:     01623 441100
Michael Kidd, Chairman
Lawrence Ward, Chief Executive Officer
David Sadler, Finance Director

College Hill                                              Tel:     020 7457 2020
Gareth David                                  Email:gareth.david@collegehill.com
Crawford Burden                           Email: crawford.burden@collegehill.com     


                        MARTIN INTERNATIONAL HOLDINGS PLC

             Interim Results for the six months ended 30 June 2003


                              CHAIRMAN'S STATEMENT



Trading Results and Review

I am pleased to report that the progress achieved last year has continued and
that the trading results for the six months to 30 June 2003 reflect this. Before
restructuring costs the Group operating profit was #1,078,000 from a turnover of
#52.22m, compared to the operating loss of #244,000 sustained in the first half
year last year on a turnover of #46.34m.


It is particularly encouraging to record the significant improvement in
operating profit in the Light Sewing Division which arose from the restructuring
undertaken last year and the continued growth in business with the Group's major
customer, Marks & Spencer. However in this period of low seasonal activity for
Knitwear the loss from that division showed a small increase.


The restructuring costs of #713,000, comprising principally redundancy pay,
related to the further reduction of UK manufacturing capacity, in both
divisions, as progress continues in the positioning of the Group to meet global
competition whilst achieving a satisfactory level of profitability.


At this time, the Board have concluded that it would be premature to propose
restoration of the payment of a dividend on the Ordinary shares but the
shareholders patience in this regard is well respected and the matter will be
kept under careful review.


Finance, Investment and Property

The interest charge for the period of #819,000 (2002: #711,000) reflects the
impact of marginally higher borrowing costs on average bank borrowing levels
similar to those in the first half of last year and the initial payment of loan
interest.


I am also very pleased to report that the Group's net debt at 30 June 2003 was
well down at #20.33m (30 June 2002: #25.97m), largely due to the reduction in
stock levels as forecast in my statement in the Annual Report for 2002. This
should result in a lower level of average bank borrowing over the year as whole.


Capital investment in the period amounted to #321,000 and was again funded from
internal resources and well below the depreciation charge of #1,148,000.


Net assets per ordinary share at 30 June 2003 amounted to 24p but no benefit has
yet been included from the development value in the Group's surplus land and
property in the UK. However, outline planning consent for residential
development of the site in Ruddington, Nottinghamshire was confirmed in February
and Persimmon Homes hope to finalise the detailed consent in the near future.
This should mean that the Group's share of the enhanced value can then be
settled. Consent for residential development of the Matlock site was initially
refused, but the reasons therefor have been carefully reviewed and a revised
application will be submitted shortly.


                        MARTIN INTERNATIONAL HOLDINGS PLC

             Interim Results for the six months ended 30 June 2003


                         CHAIRMAN'S STATEMENT (cont'd)



Current Trading, Future Prospects and Strategy

The required restructuring of the Group to align its manufacturing and sourcing
facilities to meet customer requirements and global competition, is not yet
complete and will continue to be implemented as required and managed to good
effect.


Development of international supply routes continues and plans are now being
progressed to significantly expand the Group's wholly owned light sewing
operations, both in Sri Lanka and mainland China.


The strategy in the Knitwear Division continues towards the establishment of
future viability through the redevelopment of its trading relationship with
Marks & Spencer and the reorganisation of its manufacturing and sourcing base,
particularly through the association with Crystal, although it is not
anticipated that a profit will result for the full year of 2003. However, the
Light Sewing Division continues to progress satisfactorily and to benefit from
both restructuring and the elimination of several overall unprofitable business
accounts.


In total terms, albeit with the important last quarter's trading still to come,
there is every prospect that the Group will record good progress over the year
as a whole.


                                                                 MICHAEL H. KIDD
                                                                        Chairman

                                                               26 September 2003



                        MARTIN INTERNATIONAL HOLDINGS PLC

                         GROUP PROFIT AND LOSS ACCOUNT

                          Half year ended 30 June 2003

                                              2003         2002          2002
                                              Half         Half          Full
                                              year         year          year
                                             #'000        #'000         #'000

Turnover
Continuing businesses    - light sewing     46,548        43,394       104,006
                         - knitwear          5,673         2,947        17,396
                                            --------     ---------      --------
                                            52,221        46,341       121,402
                                            --------     ---------      --------

Operating profit / (loss) before
exceptional items
Continuing businesses    - light sewing      1,674           230         2,796
                         - knitwear           (596)         (474)           28
                                            --------     ---------      --------
                                             1,078          (244)        2,824
Restructuring costs                           (713)         (229)         (675)
Losses on revaluation of property                -             -          (151)
                                            --------     ---------      --------
Operating profit / (loss) after                365          (473)        1,998
exceptional items
Amount written off investment in own             -             -          (112)
shares
                                            --------     ---------      --------
Profit / (loss) before interest                365          (473)        1,886
Interest                                      (819)         (711)       (1,814)
                                            --------     ---------      --------
Profit / (loss) before taxation               (454)       (1,184)           72
Taxation                                      (104)         (106)         (251)
                                            --------     ---------      --------
Loss after taxation                           (558)       (1,290)         (179)
Minority interest                              (47)            2           (61)
                                            --------     ---------      --------
Loss for the period                           (605)       (1,288)         (240)
Preference share dividends                    (102)         (168)         (331)
                                            --------     ---------      --------
Retained loss for the period                  (707)       (1,456)         (571)
attributable to ordinary shareholders       --------     ---------      --------

Loss per ordinary share                       (1.0p)        (2.0p)        (0.8p)
                                            --------     ---------      --------



STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES


Loss attributable to shareholders             (605)       (1,288)         (240)
Revaluation of property                          -             -           407
Currency translation differences              (380)         (795)       (1,836)
                                            --------     ---------      --------
Total recognised gains and losses             (985)       (2,083)       (1,669)
                                            --------     ---------      --------





                        MARTIN INTERNATIONAL HOLDINGS PLC

                              GROUP BALANCE SHEET
                                       
                                  30 June 2003

                                                 30 June    30 June     31 Dec
                                                    2003       2002       2002
                                                   #'000      #'000      #'000

Fixed assets
Tangible assets                                   18,412     20,737     19,480
Investments                                          100        212        100
                                                  --------   --------   --------

                                                  18,512     20,949     19,580
                                                  --------   --------   --------
Current Assets
Stocks                                            25,531     31,769     25,093
Debtors                                           12,055     12,231     12,071
Properties held for disposal                       1,136      1,089      1,108
Cash at bank and in hand                           1,828      1,224      1,433
                                                  --------   --------   --------
                                                  40,550     46,313     39,705
Current liabilities
Creditors: amounts falling due                   (17,015)   (18,222)   (20,292)
within one year
Short term loan                                   (1,500)         -     (1,500)
Bank borrowings                                  (20,317)   (25,971)   (16,135)
                                                  --------   --------   --------

Net current assets                                 1,718      2,120      1,778
                                                  --------   --------   --------

Total assets less current liabilities             20,230     23,069     21,358
Creditors: amounts falling due                       (67)      (588)      (133)
after more than one year                          --------   --------   --------

Net assets                                        20,163     22,481     21,225
                                                  --------   --------   --------

Capital and reserves
Share capital (including non-equity interests)    16,879     18,587     16,939

Reserves                                           2,644      3,272      3,671
                                                  --------   --------   --------
                                                  19,523     21,859     20,610
Minority interests                                   640        622        615
                                                  --------   --------   --------

                                                  20,163     22,481     21,225
                                                  --------   --------   --------



             RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS



Loss attributable to shareholders             (605)       (1,288)         (240)
Dividends on preference shares                (102)         (168)         (331)
                                            --------      --------      --------
                                              (707)       (1,456)         (571)
Revaluation of property                          -             -           407
Redemption of preference shares                  -             -        (1,500)
Currency translation differences              (380)         (795)       (1,836)
                                            --------      --------      --------
Movement in shareholders' funds             (1,087)       (2,251)       (3,500)
Opening shareholders' funds                 20,610        24,110        24,110
                                            --------      --------      --------

Closing shareholders' funds                 19,523        21,859        20,610
                                            --------      --------      --------



                        MARTIN INTERNATIONAL HOLDINGS PLC

                           GROUP CASH FLOW STATEMENT

                          Half year ended 30 June 2003

                                                2003         2002         2002
                                           Half year    Half year    Full year
                                               #'000        #'000        #'000

Operating profit / (loss)                        365         (473)       1,998
Amount written off investment in own               -            -         (112)
shares
Depreciation                                   1,148        1,250        2,749
Increase in working capital                   (3,699)     (11,651)      (3,552)
                                              --------    ---------    ---------

Net cash (outflow) / inflow from              (2,186)     (10,874)       1,083
operating activities
Net interest paid                               (658)        (775)      (1,811)
Dividends paid on non-equity shares             (102)        (175)        (415)
Taxation paid                                   (225)         (12)         (45)
Payments to acquire tangible fixed              (321)        (534)      (1,055)
assets
Receipts from sales of fixed assets               10           34          260
                                              --------    ---------    ---------

Cash outflow before financing                 (3,482)     (12,336)      (1,983)
Short term loan                                    -            -        1,500
Redemption of preference shares                    -            -       (1,500)
Repayments of lease financing                   (410)        (515)        (989)
                                              --------    ---------    ---------

Decrease in cash                              (3,892)     (12,851)      (2,972)
                                              --------    ---------    ---------




                 RECONCILIATION OF CASH FLOWS TO NET DEBT



Decrease in cash                           (3,892)      (12,851)       (2,972)
Short term loan received                        -             -        (1,500)
Repayments of lease financing                 410           515           989
                                           --------     ---------      --------

Change in net debt from cash flows         (3,482)      (12,336)       (3,483)
Translation differences                       105           219           385
                                           --------     ---------      --------

Movement in net debt                       (3,377)      (12,117)       (3,098)
Net debt at beginning of period           (16,954)      (13,856)      (13,856)
                                           --------     ---------      --------

Net debt at end of period                 (20,331)      (25,973)      (16,954)
                                           --------     ---------      --------

Being:
Cash at bank and in hand                    1,828         1,224         1,433
Bank loans and overdrafts                 (20,317)      (25,971)      (16,135)
Debt due within one year                   (1,500)            -        (1,500)
Finance leases                               (342)       (1,226)         (752)
                                           --------     ---------      --------

Net debt at end of period                 (20,331)      (25,973)      (16,954)
                                           --------     ---------      --------


                        MARTIN INTERNATIONAL HOLDINGS PLC

NOTES TO THE ACCOUNTS


These results have been prepared in accordance with the Group's normal
accounting policies. The results for the two half years have been neither
audited nor reviewed. The figures for the year 2002 are taken from the full
accounts filed with the Registrar of Companies containing an unqualified audit
report.



Turnover analysis by origin              2003            2002            2002
                                   Half year        Half year       Full year
                                        #'000           #'000           #'000

United Kingdom                         48,457          42,218         110,520
Overseas                               18,728          23,536          54,404
                                       --------       ---------        --------
                                       67,185          65,754         164,924
Less: Inter-company turnover from    
overseas to the United Kingdom        (14,964)        (19,413)        (43,522)  
                                       --------       ---------        --------
                                       52,221          46,341         121,402
                                       --------       ---------        --------



Interest

Interest comprises net bank interest of #727,000 (2002: #660,000), finance lease
interest of #27,000

(2002: #51,000) and short term loan interest of #65,000 (2002: #nil)


Exchange rates

The average exchange rate used to translate overseas results was HK$ 12.58 -
#1.00 (2002: HK$ 11.32 - #1.00).


The period end exchange rate used to translate overseas net assets was HK$ 12.87
- #1.00

(31 December 2002: HK$ 12.55 - #1.00).


Taxation

The charge for the half year is based on the estimated rate applicable to the
full year.


Loss per share

The calculation is based on the loss attributable to ordinary shareholders for
the period of #707,000

(2002: #1,456,000) and on the weighted average of 72.28m (2002: 72.28m) shares
in issue during the period.


Interim dividend

At a board meeting on 26 September 2003 the directors considered the unaudited
accounts for the half year ended 30 June 2003 and resolved not to pay an interim
dividend to ordinary shareholders (2002: Nil)


Copies of this statement will be posted to all shareholders. Further copies may
be obtained via the web site or from the Secretary at the registered office:

Orchard Way
Calladine Park
Sutton-in-Ashfield
Nottinghamshire
NG17 1GX

Tel: 01623 441100
Fax: 01623 787500

Web site: www.martin-emprex-int.com
E-mail: admin@uk.martin-emprex-int.com







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