RNS Number:8349K
Sappi Ld
08 May 2003

sappi limited
(Registration number 1936/008963/06)
JSE Code: SAP
ISIN Code: ZAE 000006284
Results for the quarter and half-year ended March 2003
Sappi is the world's leading producer of coated fine paper
Sappi is positioned for growth.
This growth will be achieved by:
* staying focused on branded coated fine paper, the fastest growing sector in
  the paper industry
* growing our leading market shares in North America and Europe and entering new
  areas
* providing new innovative products and services
* continuing to improve the efficiencies of our world-class assets
* supporting the coated fine paper business with a high level of pulp
  integration
* EPS up on prior quarter
* Markets remain tough
* Euro strength buffers performance
* Rand strength squeezes SA margins

Summary
                                                           Quarter  Quarter   Quarter       Half- year       Half- year
                                                             ended    ended     ended            ended            ended
                                                             March     Dec.     March            March            March
                                                              2003     2002      2002             2003             2002
Sales (US$ million)                                          1,095    1,019       871            2,114            1,703
Operating profit                                               102       92       105              194              170
(US$ million)
EBITDA (US$ million) *                                         194      190       186              384              334
Operating profit to sales (%)                                  9.3      9.0      12.1              9.2             10.0
EBITDA * to sales (%)                                         17.7     18.6      21.4             18.2             19.6
Operating profit to average   net assets (RONA) (%) *         10.3      9.6      15.1             10.0             11.5
Headline EPS (US cents) *                                       25       23        26               48               40
EPS (US cents)                                                  25       23        25               48               35
Return on average equity (ROE) (%) *                          13.0     12.5      17.8             12.8             11.3
Net debt (US$ million) *                                     1,509    1,525     1,194            1,509            1,194
Net debt to total capitalisation (%) *                        35.4     36.7      36.6             35.4             36.6

* Refer to the supplemental information for the definition of the term herein.


comment

Global events have led to continued uncertainty in our markets.

Pulp prices increased further in the quarter. NBSK prices increased by more than
25% or approximately US$120 per ton in Europe from January to the end of April.
These increases have been caused at least in part by interrupted wood supply to
some USA mills as a result of poor weather, low inventories and the strong Euro
relative to the US dollar.

Pricing pressure has continued for coated fine paper in our main markets. In
North America uncertainty about demand, a surge of Asian imports and active
discounting by some competitors has resulted in slower than expected
implementation of price increases. Average prices realised for US-produced sheet
products have declined since December but imported products have shown some
price improvement. In Europe price erosion has continued despite largely
successful price increases in southern Europe.

Advertising spending, which is an important driver of coated paper demand,
remains mixed. Advertising pages in the USA increased 5.3% this quarter and 9.1%
in March from a low base a year earlier. In Europe there has not been any
sustained increase in advertising spending.

Total European industry shipments of coated fine paper for the quarter improved
by 5.5%, however, shipments to western Europe were only 1.5% higher compared to
a year earlier. In the USA where there was an element of trading down and prices
declined slightly, industry shipments were down 2.4%.

Against this background, the group's sales increased 7.5% compared to the
December quarter and 25.7% compared to a year earlier, but most of the growth
can be attributed to the inclusion of the Potlatch fine paper business, which we
acquired in May last year.

Currency movements have had a major influence on our results this quarter. In
general a stronger Euro favours the trading performances of our European
business and a stronger Rand is detrimental to the Southern African business.
Because we report in US dollars a stronger Euro and a stronger Rand have a
positive translation effect on the results of the European and Southern African
businesses and lead to an increase in liabilities and assets recorded in those
currencies. The net positive effect of currency movements on shareholders equity
this quarter was US$69 million.

Net profit was marginally below the same quarter last year at US$58 million and
11.5% above the quarter ended December. Basic and Diluted earnings per share
were 25 US cents.

Costs of goods sold have been well controlled but reflect significant increases
compared to a year ago as a result of the currency translation effect.

Selling, General and Administration (SG&A) expenses were at the same level as
the December quarter but 33% higher than a year earlier mainly as a result of
the currency impact, increased insurance and higher pension costs, and the
inclusion of the Potlatch coated paper business.

Group operating profit decreased 2.9% compared to a year earlier to US$102
million and increased 11% compared to the December quarter.

During the quarter we entered swaps for US$250 million of fixed interest debt to
floating interest which will have a beneficial impact on finance costs. Finance
costs for the quarter were US$27 million, US$3 million higher than the December
quarter, largely as a result of the currency effect.

It is our intention to swap a further US$500 million to floating rates. We have
finalised a US$500 million term loan of which 80% is at a fixed rate of
approximately 4.3% and which will be used to repay existing debt.

Once these transactions have been completed floating rate debt will represent
approximately 55% of gross debt and the effect on the finance costs rate will be
a reduction of 1.5% at current market rates.

The effective tax rate of 23.5% is consistent with our expectations for the full
year.

Cash flow and debt

Cash generated by operations was US$194 million, 6.0% higher than a year earlier
and 10.2% higher than the December quarter. Net working capital, however,
increased by US$23 million partly as a result of increased inventories.

Capital expenditure for the half year was approximately 60% of depreciation,
amortisation and fellings. Capital commitments increased from the prior quarter
by US$51 million to US$306 million. For the full year we expect capital
expenditure to approach the level of depreciation.

Net debt declined slightly to US$1,509 million from US$1,525 million in March
after our dividend payment of US$65 million in the quarter. At constant
September 2002 exchange rates net debt at March 2003 would have been in line
with the September 2002 level of US$1,419 million. The ratio of net debt to
total capitalisation declined to 35.4% from 36.7%, well within our target range.

During the quarter we re-purchased approximately 900,000 shares at an average
price of US$13.65 per share.



Operating review for the quarter

sappi fine paper
                                                             Quarter ended            Quarter ended
                                                                March 2003               March 2002            %
                                                               US$ million              US$ million       change
Sales                                                                  904                      734         23.2
Operating profit                                                        72                       62         16.1
Operating profit to Sales (%)                                          8.0                      8.4            -
EBITDA                                                                 147                      126         16.7
EBITDA to Sales (%)                                                   16.3                     17.2            -
RONOA p.a. (%)                                                         9.2                     10.1            -

The fine paper business grew its sales volume by 15% compared to a year earlier,
mainly as a result of the inclusion of the Potlatch fine paper business. Our
geographic spread continues to help us maintain reasonable performance in the
face of currency volatility and weak markets particularly in the USA. We have
continued to curtail production in order to manage our output to customer demand
levels.

Our first quarter report reflected 32,000 tons of European sales in the USA as
North American sales, which, in accordance with our practice of reporting sales
in the manufacturing region, should have been shown as European sales. This has
been restated and had no effect on total sales or on regional or group profit.

Europe
                                         Quarter ended            Quarter ended
                                            March 2003               March 2002         % change         % change
                                           US$ million              US$ million            (US$)           (Euro)
Sales                                              503                      433             16.2            (4.8)
Operating profit                                    42                       65           (35.4)           (47.0)
Operating profit to Sales (%)                      8.3                     15.0                -                -
EBITDA                                              83                      101           (17.8)           (32.7)
EBITDA to Sales (%)                               16.5                     23.3                -                -
RONOA p.a. (%)                                    11.0                     19.9                -                -



Apparent consumption for coated fine paper in Europe was almost flat compared to
last year and prices remained under pressure. Our average prices achieved in
Euros were approximately 4% below the December quarter reflecting primarily the
effect of the weaker dollar on export proceeds. In addition, margins were
squeezed by higher pulp prices resulting in a 35.4% drop in operating income to
US$42 million. The stronger Euro buffered the performance of the business, which
purchases over half of its pulp requirements, much of it in US dollars and had a
favourable impact on the translation of the results to dollars.

North America
                                                             Quarter ended            Quarter ended
                                                                March 2003               March 2002            %
                                                               US$ million              US$ million       change
Sales                                                                  338                      251         34.7
Operating profit                                                        20                     (10)            -
Operating profit to Sales (%)                                          5.9                        -            -
EBITDA                                                                  51                       15        240.0
EBITDA to Sales (%)                                                   15.1                      6.0            -
RONOA p.a. (%)                                                         5.4                        -            -

Market conditions remain difficult.

Following the acquisition of the Potlatch fine paper business, we took a
long-term view and rationalised our brands and merchant distribution, which
resulted in discontinuing certain products and merchant relationships to focus
on our strengths. In the process we had a short-term loss of volume and market
share exacerbated by our efforts to increase prices in the face of others
discounting. Recovery is underway with momentum building. We expect to regain
the lost share and will have a stronger and better distribution network as a
result.

In spite of difficult wood sourcing conditions in Minnesota, we are still on
target to achieve synergies of at least US$80 million in the current year, from
the Potlatch acquisition.

Higher wood and energy prices had an unfavourable effect of approximately US$8
million for the quarter compared to last year and total pension and medical
costs were approximately US$4 million higher than last year adjusted for the
inclusion of the Potlach fine paper business.

Our North American business amended its early-retirement medical plans during
the quarter to reduce its liability and on-going funding cost. This resulted in
a one-off credit of approximately US$10 million in the quarter and will have a
long-term benefit and will stabilise these costs in the future.

The operating profit of US$20 million for the quarter compared to a loss of
US$10 million a year earlier is still disappointing but signals the beginning of
a profit recovery.


Fine Paper SA
                                         Quarter ended            Quarter ended
                                            March 2003               March 2002         % change         % change
                                           US$ million              US$ million            (US$)           (Rand)
Sales                                               63                       50             26.0            (8.1)
Operating profit                                    10                        7             42.9              4.2
Operating profit to Sales (%)                     15.9                     14.0                -                -
EBITDA                                              13                       10             30.0            (5.2)
EBITDA to Sales (%)                               20.6                     20.0                -                -
RONOA p.a. (%)                                    33.3                     33.9                -                -

The South African business has experienced increased competition from imports in
the domestic markets as a result of the strengthening of the Rand. It has
increased its margins slightly as a result of tight cost control and has
achieved a significant increase in operating profit as a result of the currency
translation to US dollars. However, it is under severe price pressure and
margins will not be maintained as prices are discounted to reflect the changed
currency conditions and the threat of imports.

Forest Products
                                         Quarter ended            Quarter ended
                                            March 2003               March 2002         % change         % change
                                           US$ million              US$ million            (US$)           (Rand)
Sales                                              191                      137             39.4              1.7
Operating profit                                    27                       42           (35.7)           (53.1)
Operating profit to Sales (%)                     14.1                     30.7                -                -
EBITDA                                              44                       59           (25.4)           (45.6)
EBITDA to Sales (%)                               23.0                     43.1                -                -
RONOA p.a. (%)                                    11.7                     24.9                -                -

Pulp prices in dollars have continued to increase and the impact is now being
seen in dissolving pulp prices, but as most of these products are sold on
quarterly prices very little benefit was reflected in this quarter. The strength
of the Rand, up 16% against the US dollar since the previous quarter, has
depressed the business' export margins and will also affect domestic margins in
the coming quarter.

The supply/demand balance for dissolving pulp has been tightened by improved
demand for textiles and the announced closure of a major dissolving pulp mill in
the USA. The Saiccor mill has returned to full production and this plus the
sharp improvement in pulp prices will have a positive impact on our performance
in the quarter ahead.

In the domestic market demand remained strong in the quarter. There is a risk,
however, that the stronger Rand will dampen economic activity and increase the
competitiveness of imported paper.

Outlook

Although the market conditions remain difficult and unpredictable, the recent
boost in the US business confidence index may indicate a positive change in the
future. Pulp prices have moved up strongly since the start of the year and
consumer and producer pulp inventories remain low but, at the same time, there
is severe price pressure from imports on paper prices in the USA and downward
pressure from discounting in Europe.

The continued weakness of markets in Europe and the disruption of economic
growth in Asia, particularly in China and Hong Kong, together with the changes
in energy costs and the volatility in the currencies in which we operate make it
increasingly difficult to predict earnings accurately.  It will be a challenge
to meet our earlier forecast that we expect the full year earnings per share to
exceed those of the previous year. That continues to be our aim. While the
changes in prices and currency movements have an immediate effect on our revenue
line, the benefits associated with lower input costs resulting from a change in
energy prices and currency movements tend to come through more slowly. It is,
therefore, clear that our earnings per share for the third quarter will not
match those of the immediate past quarter.

On behalf of the Board
E van As          D G Wilson
Director          Director
8 May 2003


forward-looking statements

Certain statements in this release that are neither reported financial results
nor other historical information, are forward-looking statements, including but
not limited to statements that are predictions of or indicate future earnings,
savings, synergies, events, trends, plans or objectives. Undue reliance should
not be placed on such statements because, by their nature, they are subject to
known and unknown risks and uncertainties and can be affected by other factors,
that could cause actual results and company plans and objectives to differ
materially from those expressed or implied in the forward-looking statements (or
from past results). Such risks, uncertainties and factors include, but are not
limited to the highly cyclical nature of the pulp and paper industry (and the
factors that contribute to such cyclicality, such as levels of demand,
production capacity, production and pricing), adverse changes in the markets for
the group's products, consequences of substantial leverage, changing regulatory
requirements, unanticipated production disruptions, economic and political
conditions in international markets, the impact of investments, acquisitions and
dispositions (including related financing), any delays, unexpected costs or
other problems experienced with integrating acquisitions and achieving expected
savings and synergies and currency fluctuations. The company undertakes no
obligation to publicly update or revise any of these forward-looking statements,
whether to reflect new information or future events or circumstances or
otherwise.


Financial results for the second quarter and half-year ended March 2003

group income statement
                                Reviewed        Reviewed                       Reviewed          Reviewed
                                 Quarter         Quarter                      Half-year         Half-year
                                   ended           ended                          ended             ended
                              March 2003      March 2002                     March 2003        March 2002
                             US$ million     US$ million     % change       US$ million       US$ million     % change
Sales                              1,095             871         25.7             2,114             1,703         24.1
Cost of sales*                       912             705                          1,758             1,410
Gross profit                         183             166         10.2               356               293         21.5
Selling, general &                    81              61                            162               123
administrative expenses *

Operating profit                     102             105        (2.9)               194               170         14.1
Non-trading (profit)                 (1)               7                            (1)                19
loss
Net finance costs                     27              13                             51                38
Net paid                              29              18                             54                43
Capitalised                          (5)            (10)                           (11)              (17)
Net foreign exchange                   3               1                              8                 8
losses
Change in fair value of                -               4                              -                 4
financial instruments
Profit before tax                     76              85       (10.6)               144               113         27.4
Taxation                              17              25                             31                16
- current
 - deferred                            1               1                              3                16
Net profit                            58              59        (1.7)               110                81         35.8
Earnings per share                    25              25                             48                35
(US cents)

Headline earnings per                25              26                              48                  40
share
(US cents) **
Weighted average number           229.4           230.6                           229.8               230.2
of shares in issue
(millions)
Diluted earnings per                 25              25                              47                  35
share
(US cents)
Diluted headline                     25              26                              47                  40
earnings per share
(US cents) **
Weighted average number
of shares on fully
diluted
basis (millions)                  232.1           234.3                           232.5               233.6
Calculation of Headline
earnings net of tax **
Net profit                           58              59                             110                  81
(Profit) loss on                    (1)               1                             (1)                   1
disposal of business
and fixed assets
Mill closure costs                    1               1                               1                   5
Debt restructuring                    -               -                               -                   6
costs
Headline earnings                    58              61                             110                  93

* Reallocation of delivery charges. Refer to note 3 for further details.

** Headline earnings disclosure is required by the JSE Securities Exchange South
Africa.





group balance sheet
                                                                                    Reviewed              Audited
                                                                                  March 2003           Sept. 2002
                                                                                 US$ million          US$ million
ASSETS
Non-current assets                                                                     3,934                3,639
Property, plant and equipment                                                          3,388                3,189
Plantations                                                                              400                  298
Deferred taxation                                                                          6                    6
Other non-current assets                                                                 140                  146
Current assets                                                                         1,199                1,002
Cash and cash equivalents                                                                203                  161
Trade and other receivables                                                              325                  282
Prepaid income taxes                                                                       3                   38
Inventories                                                                              668                  521
Total assets                                                                           5,133                4,641
EQUITY AND LIABILITIES
Shareholders' equity
Ordinary shareholders' interest                                                        1,836                1,601
Minority interest                                                                          2                    2
Non-current liabilities                                                                2,171                2,110
Interest-bearing borrowings                                                            1,457                1,455
Deferred taxation                                                                        465                  399
Other non-current liabilities                                                            249                  256
Current liabilities                                                                    1,124                  928
Interest-bearing borrowings and bank overdraft                                           255                  125
Taxation payable                                                                          74                   48
Other current liabilities                                                                795                  755
Total equity and liabilities                                                           5,133                4,641
Number of shares in issue at balance sheet date (millions)                             229.2                230.2




group cash flow statement
                                                        Reviewed        Reviewed           Reviewed           Reviewed
                                                         Quarter         Quarter          Half-year          Half-year
                                                           ended           ended              ended              ended
                                                      March 2003      March 2002              March              March

                                                                                               2003               2002
                                                     US$ million     US$ million        US$ million        US$ million
Cash generated by operations                                 194             183                370                313
Movement in working capital                                 (23)            (31)              (165)              (131)
Net finance costs                                           (31)            (23)               (61)               (55)
Taxation recovered (paid)                                     30            (58)                 25               (59)
Dividends paid                                              (65)            (60)               (65)               (60)
Cash retained from operating activities                      105              11                104                  8
Cash effects of investing activities                        (65)            (43)              (105)              (106)
                                                              40            (32)                (1)               (98)
Cash effects of financing activities                        (22)            (90)                 34              (205)
Net movement in cash and cash equivalents                     18           (122)                 33              (303)




group statement of changes in shareholders' equity
                                                                                    Reviewed             Reviewed
                                                                                   Half-year            Half-year
                                                                                       ended                ended
                                                                                  March 2003           March 2002
                                                                                 US$ million          US$ million
Balance - beginning of year                                                            1,601                1,503
Net profit                                                                               110                   81
Foreign currency translation reserve                                                     223                (174)
Revaluation of movement in share capital and share premium                                 3                    -
Revaluation of derivative instruments                                                   (17)                   11
Dividends declared - US$0.28 (2002: US$0.26) per share                                  (65)                 (60)
(Share buybacks) net of transfers to participants of the share purchase                 (19)                    3
trust
Balance - end of period                                                                1,836                1,364



notes to the group results

1. Basis of preparation

The group results have been prepared in conformity with South African Statements
of Generally Accepted Accounting Practice (SA GAAP).
Sappi has changed its accounting policy with regard to the translation of equity
categories to conform with the requirements of AC 430 (Reporting currency -
Translation from measurement currency to presentation currency), the effects of
which are negligible. All of the other accounting policies are the same as those
in the September 2002 annual financial statements.

The financial results for the quarter have been reviewed by the group's
auditors, Deloitte & Touche. Their report is available for inspection at the
company's registered offices.

2. Headline Earnings per share

Headline earnings per share has been restated as required by the new JSE
Securities Exchange South Africa Listing Requirements. These require that all
companies comply with circular 7/2002 issued by the South African Institute of
Chartered Accountants.

For Sappi the only change in headline earnings is that there are no longer any
adjustments for movements in restructuring provisions.

The impact on headline earnings per share and diluted headline earnings per
share is negligible for all periods except for the half-year ended March 2002
where diluted headline earnings per share increased by
1 US cent to 40 US cents.

3. Reallocation of costs

In prior years, a portion of delivery charges was included in selling, general
and administrative expenses. It is now considered more appropriate to reflect
all delivery charges under cost of sales. The effect is to increase cost of
sales and decrease selling, general and administrative expenses by US$21 million
for the quarter (December 2002: US$20 million; March 2002: US$15 million) and
US$41 million for the half-year end (March 2002: US$31 million.)


                                                              Reviewed      Reviewed         Reviewed         Reviewed
                                                               Quarter       Quarter        Half-year        Half-year
                                                                 ended         ended            ended            ended
                                                            March 2003    March 2002       March 2003       March 2002
                                                           US$ million   US$ million      US$ million      US$ million
4. Operating profit Included in operating profit are:
Depreciation                                                        85            72              170              144
Fellings                                                             1             5                9               12
Amortisation                                                         6             4               11                8
                                                                    92            81              190              164
5. Capital expenditure
Property, plant and equipment                                       62            37              100               99
Plantations                                                          7             5               13               10
                                                                    69            42              113              109
                                                              Reviewed       Audited
                                                            March 2003    Sept. 2002
                                                           US$ million   US$ million
6. Capital commitments
Contracted but not provided                                        137            55
Approved but not contracted                                        169           173
                                                                   306           228
7. Contingent liabilities
Guarantees and suretyships                                          73            66
Other contingent liabilities                                        14            14



Supplemental Information

definitions

Average - averages are calculated as the sum of the opening and closing balances
for the relevant period divided by two.

* EBITDA - earnings before non-trading profit/loss and before interest, tax,
depreciation, amortisation and fellings

* EBITDA to sales - EBITDA divided by sales

Fellings - the amount charged against the income statement representing the
standing cost of the plantations harvested

Headline earnings - as defined in circular 7/2002 issued by the South African
Institute of Chartered Accountants, separates from earnings all items of a
capital nature. It is not necessarily a measure of sustainable earnings. It is a
listing requirement of the JSE Securities Exchange South Africa to disclose
headline earnings per share.

* Net assets - total assets less current liabilities

* Net asset value - shareholders' equity plus net deferred tax

* Net asset value per share - net asset value divided by number of shares in
issue at balance sheet date

* Net debt - current and non-current interest-bearing borrowings, and bank
overdrafts (net of cash, cash equivalents and short-term deposits)

* Net debt to total capitalisation - Net debt divided by shareholders' equity
plus minority interest, non-current liabilities, current interest
bearing-borrowings and overdraft

* ROE - return on average equity. Net profit divided by average shareholders'
equity

* RONA - operating profit divided by average net assets

* RONOA - operating profit divided by average net operating assets. Net
operating assets are total assets (excluding deferred taxation and cash) less
current liabilities (excluding interest-bearing borrowings and bank overdraft)

* The above financial measures, other than headline earnings per share, are
presented to assist our shareholders and the investment community in
interpreting our financial results. These financial measures are regularly used
and compared between companies in our industry.


Supplemental Information

Additional information
                                                           Reviewed       Reviewed          Reviewed          Reviewed
                                                            Quarter        Quarter         Half-year         Half-year
                                                              ended          ended             ended             ended
                                                         March 2003     March 2002        March 2003        March 2002
                                                        US$ million    US$ million       US$ million       US$ million
Operating profit to
EBITDA * reconciliation
Operating profit per the Group Income Statement                 102            105               194               170
Depreciation                                                     85             72               170               144
Fellings                                                          1              5                 9                12
Amortisation                                                      6              4                11                 8
EBITDA *                                                        194            186               384               334


                                                                                Reviewed               Audited
                                                                              March 2003            Sept. 2002
                                                                             US$ million           US$ million
Net debt (US$ million) *                                                           1,509                 1,419
Net debt to total capitalisation (%) *                                              35.4                  37.0
Net asset value per share (US$) *                                                  10.01                  8.66

* Refer to the supplemental information for the definition of the term herein.




Supplemental Information

regional information
                                                                            Reviewed             Reviewed
                                                                             Quarter              Quarter
                                                                               ended                ended
                                                                          March 2003                March

                                                                                                     2002
                                                                         US$ million          US$ million      % change
Sales - Metric tons (000's)
Fine Paper -                        North America*                               343                  234          46.6
                                    Europe*                                      592                  559           5.9
                                    Southern Africa                               69                   80        (13.8)
                                    Total                                      1,004                  873          15.0
Forest Products -                   Pulp and paper operations                    395                  346          14.2
                                    Forestry operations                          309                  275          12.4
Total                                                                          1,708                1,494          14.3
Sales
Fine Paper -                        North America*                               338                  251          34.7
                                    Europe*                                      503                  433          16.2
                                    Southern Africa                               63                   50          26.0
                                    Total                                        904                  734          23.2
Forest Products -                   Pulp and paper operations                    178                  129          38.0
                                    Forestry operations                           13                    8          62.5
Total                                                                          1,095                  871          25.7
Operating profit
Fine Paper -                        North America                                 20                 (10)             -
                                    Europe                                        42                   65        (35.4)
                                    Southern Africa                               10                    7          42.9
                                    Total                                         72                   62          16.1
Forest Products                                                                   27                   42        (35.7)
Corporate                                                                          3                    1         200.0
Total                                                                            102                  105         (2.9)



Earnings before interest, tax,
depreciation and amortisation
charges
Fine Paper -                         North America                                51                   15         240.0
                                     Europe                                       83                  101        (17.8)
                                     Southern Africa                              13                   10          30.0
                                     Total                                       147                  126          16.7
Forest Products                                                                   44                   59        (25.4)
Corporate                                                                          3                    1         200.0
Total                                                                            194                  186           4.3
Net operating assets
Fine Paper -                         North America                             1,458                1,042          39.9
                                     Europe                                    1,560                1,312          18.9
                                     Southern Africa                             130                   85          52.9
                                     Total                                     3,148                2,439          29.1
Forest Products                                                                  956                  691          38.4
Corporate                                                                       (49)                    5             -
Total                                                                          4,055                3,135          29.3




                                                                                          Reviewed   Reviewed
                                                                                         Half-year  Half-year
                                                                                             ended      ended
                                                                                        March 2003 March 2002
                                                                                               US$        US$ % change
                                                                                           million    million
Sales - Metric tons (000's)
Fine Paper -                                                    North America                  711        452     57.3
                                                                Europe                       1,117      1,077      3.7
                                                                Southern Africa                143        153    (6.5)
                                                                Total                        1,971      1,682     17.2
Forest Products -                                               Pulp and paper                 732        672      8.9
                                                                operations
                                                                Forestry operations            607        509     19.3
Total                                                                                        3,310      2,863     15.6
Sales
Fine Paper -                                                    North America                  707        490     44.3
                                                                Europe                         937        843     11.2
                                                                Southern Africa                122         98     24.5
                                                                Total                        1,766      1,431     23.4
Forest Products -                                               Pulp and paper                 323        255     26.7
                                                                operations
                                                                Forestry operations             25         17     47.1
Total                                                                                        2,114      1,703     24.1
Operating profit
Fine Paper -                                                    North America                   29       (20)        -
                                                                Europe                          81        104   (22.1)
                                                                Southern Africa                 19         14     35.7
                                                                Total                          129         98     31.6
Forest Products                                                                                 61         64    (4.7)
Corporate                                                                                        4          8   (50.0)
Total                                                                                          194        170     14.1
Earnings before interest, tax, depreciation and amortisation
charges *
Fine Paper -                                                    North America                   91         30    203.3
                                                                Europe                         165        178    (7.3)
                                                                Southern Africa                 24         19     26.3
                                                                Total                          280        227     23.3
Forest Products                                                                                100         99      1.0
Corporate                                                                                        4          8   (50.0)
Total                                                                                          384        334     15.0
Net operating assets
Fine Paper -                                                    North America                1,458      1,042     39.9
                                                                Europe                       1,560      1,312     18.9
                                                                Southern Africa                130         85     52.9
                                                                Total                        3,148      2,439     29.1
Forest Products                                                                                956        691     38.4
Corporate                                                                                     (49)          5        -
Total                                                                                        4,055      3,135     29.3



* Our first quarter report reflected 32,000 tons and US$31 million of European
sales in the USA as USA sales, which, in accordance with our practice of
reporting sales in the manufacturing region, should have been shown as European
sales. This has been restated and had no effect on total sales or on regional or
group profit.


Supplemental Information

summary rand convenience translation
                               Reviewed        Reviewed                     Reviewed         Reviewed
                                Quarter         Quarter                    Half-year        Half-year
                                  ended           ended                        ended            ended
                             March 2003      March 2002    % change       March 2003       March 2002    % change
Sales                             9,149           9,977       (8.3)           19,209           18,033         6.5
(ZAR million)
Operating profit                    852           1,203      (29.2)            1,763            1,800       (2.1)
(ZAR million)
Profit after taxation               485             676      (28.3)            1,000              858        16.6
(ZAR million)
EBITDA                            1,621           2,131      (23.9)            3,489            3,537       (1.4)
(ZAR million)*
Operating profit to                 9.3            12.1                          9.2             10.0
sales (%)
EBITDA * to sales (%)              17.7            21.4                         18.2             19.6
Operating profit to                10.3            14.9                          9.9             12.1
average net assets (%)
EPS (SA cents)                      209             286      (26.9)              436              371        17.5
Headline EPS (SA cents)             209             298      (29.9)              436              424         2.8
*
Net debt                                                                      12,004           13,504      (11.1)
(ZAR million)*
Net debt to total                                                               35.4             36.6
capitalisation (%) *
Cash generated by                 1,621           2,096      (22.7)            3,362            3,314         1.4
operations (ZAR
million)



Cash retained from                  877             126                          945               85
operating activities
(ZAR million)
Net movement in cash                150         (1,397)                          300          (3,208)
and cash equivalents
(ZAR million)

* Refer to the supplemental information for the definition of the term herein.

exchange rates


                                   March           December           September                June               March
                                    2003               2002                2002                2002                2002
Exchange rates:
Period end rate: US$1 =           7.9550             8.7200             10.5400             10.3600             11.3100
ZAR
Average rate for the              8.3550             9.7265             10.4818             10.6581             11.4547
Quarter:
US$1 = ZAR
Average rate for the              9.0866             9.7265             10.5393             10.5443             10.5887
YTD: US$1 = ZAR
Period end rate:                  1.0729             1.0387              0.9789              0.9920              0.8724
EUR1 = US$
Average rate for the              1.0686             0.9995              0.9850              0.9196              0.8750
Quarter:
EUR1 = US$
Average rate for the              1.0334             0.9995              0.9188              0.8997              0.8844
YTD: EUR1 = US$




The financial results of entities with reporting currencies other than the US
dollar are translated into US dollars as follows:
- Assets and liabilities at rates of exchange ruling at period end; and
- Income, expenditure and cash flow items at average exchange rates.
This report is available on the Sappi website - www.sappi.com
Other interested parties can obtain printed copies of this report from:
South Africa:
Computershare Investor Services Limited 70 Marshall Street
Johannesburg 2001
P.O. Box 61051, Marshalltown 2107
Tel +27 (0)11 370-5000
United States ADR Depositary:
Bank of New York ADR Department 101 Barclay Street New York, NY 10286 Tel +1 212
815-5800
United Kingdom:
Capita IRG plc Bourne House 34 Beckenham Road Beckenham, Kent BR3 4TU, DX 91750
Beckenham West Tel +44 (0)208 639-2157


                      This information is provided by RNS
            The company news service from the London Stock Exchange
END

IR SSFSWASDSELI