RNS Number:3192P
Isotron PLC
03 September 2003

                      
DATE:     Embargoed until 07.00am,
          Wednesday 3rd September 2003
          
CONTACT:  John Barker, Chief Executive
          Paul Wynne, Finance Director
          Isotron plc
          Tel:      01793 567900

          Alistair Mackinnon-Musson
          Philip Dennis
          Hudson Sandler
          Tel:      020 7796 4133
          Email:  isotron@hspr.co.uk


                                 ISOTRON PLC
                              Preliminary Results


Isotron, whose principal business is contract sterilisation of medical products,
is pleased to announce its preliminary results for the year ended 30 June 2003.

The Group operates in four main market sectors: Medical, Biological, Chemical
and Laboratory Services.  During 2002, Isotron doubled in size having acquired
Gammaster and has become a multinational, market leading UK based company.

Isotron now owns and operates plants in the UK, Ireland, Holland, France,
Germany, South Africa, Malaysia and Thailand.

The key points are:

  * Financial benefits from Gammaster acquisition beginning to come through
  * Group turnover increased 47% to #32.6m
  * Pre-tax profit increased 43% to #7.3m (before exceptionals and
    amortisation)
  * Earnings per share increased 17% to 26.2p (before exceptionals and
    amortisation)
  * Main medical market remains strong.

Commenting, John Barker, Chief Executive said:

"Isotron had a good second half of the year with the financial benefits of the
Gammaster acquisition beginning to come through.  The Group's main medical
market also remained strong.  In the current year we expect to continue to see
volumes grow in all the countries in which we operate."


Note to Editors:

Please find attached:
     
i)   Results Statement
ii)  Tables of figures


Isotron Results Statement

I am pleased to report Isotron had a good second half of the year and the
financial benefits from the acquisition of Gammaster are now beginning to come
through.

Financials

Group turnover for the year to 30 June 2003 increased 47% to #32.6m (2002:
#22.2m); although a proportion of this increase is down to Gammaster, acquired
in January 2002.  Operating profit before amortisation of goodwill and
exceptional items rose 51% to #8.6m (2002: #5.7m). Pre tax profit before
exceptional items and amortisation of goodwill rose 43% to #7.3m (2002: #5.1m).
Earnings per share (before exceptional items and amortisation of goodwill) were
up 17% at 26.2p (2002: 22.4p), most of the increase coming in the second half of
the year.  The net effect of exchange rate movements over the year has been to
increase revenues and operating profit by approximately 2%.

The exceptional charges of #3.3m include a write down of #2.5m in the book value
of the Group's processing plant at Thorne (UK).  This one time 'non cash' charge
recognises that the site's revenue growth prospects remain unclear at present,
and, as a result, the investment is now carried at the cost of its land and
buildings in the Group's balance sheet.  The site is budgeted to make an
operating profit in the coming year and is expected to increase its contribution
over time as the market improves.  The balance of the exceptional costs cover
the closure of the electron beam plant in Sweden, as previously reported at the
half year, and redundancy costs associated with rationalising the management
structure of the enlarged Group.

The higher interest charge this year reflects a full year of the acquisition
finance for Gammaster.  Net debt of #16.2m at the year-end is at a similar level
to last year, and slightly down from #16.7m at the half-year.

Trading

Although not apparent due to the lack of comparability between this and last
year's figures, underlying revenue, excluding currency effect, has grown 13%
year on year.  In the UK, revenue increased by 10% during the year, primarily
from steady growth in the Medical market and strong Laboratory sales growth.  We
made good progress in most European countries, while Malaysia and Thailand both
doubled revenue on a like for like basis.

The Thai business has grown very significantly and is now one of the Group's
largest gamma processors.  During the year, plans were drawn up to improve the
efficiency of this plant and these were successfully implemented by the
year-end.  While the customer base in Asia has increased, the substantial growth
in Malaysia and Thailand has come mainly from its European based customers, with
whom we have multiyear agreements.  The outstanding 8% minority interest in
Thailand was acquired for #0.4m cash in May 2003, bringing the Group's ownership
to 100%.

Turning to the market analysis, the sterilisation of medical products continues
to be the Group's main market with revenue growth in Ireland, Malaysia and
Thailand coming almost exclusively from processing greater medical volumes.
Medical device manufacturing in Europe has continued to expand, and although
there continues to be pressure on commodity medical products to relocate to low
cost manufacturing countries,  this did not adversely affect our performance.

Revenue from the Biological market has also grown, the Group having acquired
food and healthcare packaging volumes as a result of the Gammaster acquisition.
In particular, this market is expanding in Holland and France.  The Laboratory
business is also seeing a period of rapid growth with JMJ Laboratories
continuing to expand its testing for drugs of abuse (toxicology), and the
microbiology labs in Ireland and the UK have also had a very successful year
providing added value services to the sterilisation customer base.  While
remaining flat for much of the year, the Chemical market has also seen some
improvement, but now it represents less than 10% of total Group revenue.

Board of Directors

As announced in July, I will be stepping down from the Board after the
conclusion of the next AGM in November, after being Chairman of Isotron since
1983.  After serving 18 years as a non-executive director, Christopher Thompson
plans to retire from the Board in October this year.

In November 2002 we welcomed Jonathan Azis to the Board as a non-executive
director.  Jonathan was subsequently appointed Vice Chairman and as already
announced he will be taking over as Chairman of Isotron in November.

In July 2003 we announced the appointment of Giles Weaver as a non-executive
director.  Giles was formerly Managing Director and then Chairman of
Murray-Johnstone Ltd, and has other non-executive directorships.

On 1 September 2003 we appointed Edward Buchan as a non-executive director.
Edward is Managing Director - Corporate Finance of LCF Rothschild Securities and
has other non-executive directorships.

Dividend

Your Board is recommending a final dividend of 5.50p, an increase of 10% on last
year.  Together with the interim dividend of 3.23p, this brings the total
dividend to 8.73p an increase of 10% on last year (2002: 7.94p).  The dividend
will be paid on 14 November 2003, to shareholders registered on 17 October 2003.

Outlook

In the current year we expect volumes to grow in all of the countries in which
we operate, and we plan to continue to improve margins.  Our strategy is built
around gaining the full benefit from the enlarged Group and generating more
profit from existing subsidiaries.


C G Clive, Chairman
3 September 2003



GROUP PROFIT AND LOSS
Year ended 30 June 2003
                                                                                               2003       2002
                                                                                 Notes         #000       #000

Turnover                                                                             1       32,646     22,201
Operating Costs                                                                            (28,368)   (17,201)

Operating profit before amortisation and exceptional items                                    8,568      5,675
Amortisation of goodwill                                                                    (1,020)      (453)
Exceptional items                                                                    2      (3,270)      (222)

Operating profit from continuing operations                                                   4,278      5,000
Net interest payable                                                                        (1,274)      (582)
Other finance costs                                                                            (16)        (7)

Profit on ordinary activities before taxation, amortisation of goodwill
and exceptional items                                                                         7,278      5,086
Amortisation of goodwill                                                                    (1,020)      (453)
Exceptional items                                                                    2      (3,270)      (222)
                                                                                 
Profit on ordinary activities before taxation                                                 2,988      4,411
Taxation on profit on ordinary activities                                                     (837)    (1,277)

Profit on ordinary activities after taxation                                                  2,151      3,134
Minority interests - equity                                                                    (85)       (34)

Profit for the year                                                                           2,066      3,100
Dividends paid and proposed                                                                 (1,839)    (1,673)

Retained profit for the year                                                                    227      1,427

Earnings per ordinary share - basic and diluted                                      6         9.8p      18.7p

Earnings per ordinary share (before amortisation of goodwill and
exceptional items)                                                                   6        26.2p      22.4p
                                                                                   

GROUP STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES
Year ended 30 June 2003

                                                                                                2003       2002
                                                                                                #000       #000

Profit for the financial year                                                                  2,066      3,100
Exchange differences                                                                             341        291
Actual return less expected return on pension scheme assets                                     (29)       (13)
Experience gains and losses arising on the scheme liabilities                                   (31)          9
Changes in assumptions underlying the present value of the scheme liabilities                  (312)          -
Deferred tax on actuarial loss                                                                    63          -
Corporation tax on actuarial loss                                                                 67          -
Actuarial loss on pension scheme                                                               (242)        (4)

Total recognised gains and losses relating to the financial year                               2,165      3,387


GROUP BALANCE SHEET
As at 30 June 2003

                                                                                               2003       2002
                                                                                 Notes         #000       #000
Fixed assets
Intangible assets                                                                            17,021     19,446
Tangible assets                                                                              57,618     56,469
                                                                                             74,639     75,915
Current assets
Stocks                                                                                          632        476
Debtors                                                                                       6,452      5,957
Cash at bank and in hand                                                                      2,549      3,684
                                                                                              9,633     10,117

Creditors: amounts falling due within one year                                             (10,073)   (11,088)

Net current liabilities                                                                       (440)      (971)

Total assets less current liabilities                                                        74,199     74,944
Creditors: amounts falling due after one year                                              (14,066)   (14,605)
Provisions for liabilities and charges                                                      (5,688)    (6,334)

Net assets before pension                                                                    54,445     54,005
Pension liability                                                                             (650)      (153)
Minority interests - equity                                                                   (260)      (643)

Net assets                                                                           1       53,535     53,209

Capital and reserves
Called up share capital                                                                       5,268      5,268
Share premium account                                                                        22,898     22,898
Profit and loss account                                                                      25,369     25,043

Equity shareholders' funds                                                           5       53,535     53,209


GROUP CASHFLOW STATEMENT
Year ended 30 June 2003
                                                                                              2003        2002
                                                                                 Note         #000        #000


Net cash inflow from operating activities                                           3       13,170       9,710
Returns on investments and servicing of finance
Interest received                                                                               38          97
Interest paid                                                                              (1,550)       (299)
Interest element of finance lease payments                                                    (14)           -
Dividends paid to minority interests                                                         (103)           -

Net cash outflow from returns on investments and servicing of finance                      (1,629)       (202)

Taxation
UK corporation tax                                                                           (625)     (1,095)
Overseas tax paid                                                                            (886)       (615)
Return of overpayment                                                                           32          17

Tax paid                                                                                   (1,479)     (1,693)
Capital expenditure
Payments for fixed assets                                                                  (7,133)     (7,994)
Proceeds from the sale of fixed assets                                                          34          19

Net cash outflow for capital expenditure                                                   (7,099)     (7,975)

Acquisitions
Purchase of subsidiary undertakings                                                             83    (29,554)
Cash at bank and in hand acquired with subsidiaries                                              -       2,393
Overdraft acquired with subsidiaries                                                             -       (819)
Exceptionals due to integration of acquisition                                                   -       (100)
Purchase of minority interests                                                               (398)           -
Net cash outflow from acquisitions                                                           (315)    (28,080)
Equity dividends paid                                                                      (1,734)     (1,259)

Net cash inflow/(outflow) before use of liquid resources and financing                         914    (29,499)

Management of liquid resources
Decrease in short term deposits                                                                 49       2,353

Financing
Issue of ordinary share capital                                                                  -      22,827
Share issue costs                                                                                -       (661)
Cash inflow from increase in debts                                                              91       5,653
Repayments of obligations under finance leases                                                (95)           -

Net cash (outflow)/inflow from financing                                                       (4)      27,819

Increase in cash in the year                                                                   959         673


Liquid resources are defined as deposits repayable within three months.


NOTES
Year ended 30 June 2003
     
1.   Turnover

     Turnover represents amounts invoiced in respect of services provided during 
     the year excluding value added tax.  All turnover arises from the Group's 
     principal activity.

     Segmental information
                                                                                                 2003         2002
                                                                                                 #000         #000
     Turnover by location of customer
     United Kingdom                                                                            14,314       13,005
     Rest of Europe                                                                            14,280        7,735
     Rest of World                                                                              4,052        1,461
                                                                                               32,646       22,201     
     Turnover by origin
     United Kingdom                                                                            14,136       12,840
     Rest of Europe                                                                            14,526        7,879
     Rest of World                                                                              3,984        1,482
                                                                                               32,646       22,201
     Turnover by market sector
     Medical                                                                                   19,753       13,503
     Biological                                                                                 7,666        4,928
     Chemical                                                                                   2,173        1,418
     Laboratory Services                                                                        3,054        2,352
                                                                                               32,646       22,201
     Operating profit
     United Kingdom *                                                                             114        2,735
     Rest of Europe *+                                                                          3,291        2,061
     Rest of World +                                                                              873          204
                                                                                                4,278        5,000
* After exceptional costs

+ After amortisation of goodwill

Net interest payable (including other finance costs)
     United Kingdom                                                                               508          145
     Rest of Europe                                                                               479          235
     Rest of World                                                                                303          209
                                                                                                1,290          589
     Net assets by location
     United Kingdom                                                                            12,200       13,311
     Rest of Europe                                                                            27,679       27,071
     Rest of World                                                                             13,656       12,827
                                                                                               53,535       53,209

2.  Exceptional items

     Exceptional items are analysed below:
                                                                                                 2003         2002

                                                                                                 #000         #000
     Costs associated with the integration of the acquired Gammaster business                     159          222
     Reorganisation costs associated with the acquired Gammaster business                         213            -
     Closure of the Swedish e-beam plant                                                          404            -
     Impairment of the UK EtO plant                                                             2,494            -
                                                                                                3,270          222
     The closure costs of #404k for the Swedish e-beam plant includes an 
     impairment of #257k.

     
3.   Reconciliation of operating profit to net cashflow from operating 
     activities

                                                                                                 2003         2002

                                                                                                 #000         #000
     Operating profit                                                                           4,278        5,000
     Depreciation charges                                                                       6,131        4,033
     Amortisation of goodwill                                                                   1,020          453
     Exceptional items from acquisition                                                             -          100
     Exceptional items from closure (includes #257k impairment)                                   329            -
     Exceptional items from impairment                                                          2,494            -
     Charges in relation to defined benefit pension schemes                                       156           31
     (Profit) / loss on sale of tangible assets                                                  (12)           53
     Increase in stocks                                                                         (134)         (56)
     Increase in debtors                                                                        (103)        (792)
     (Decrease) / increase in creditors                                                         (989)          888

     Net cash inflow from operating activities                                                 13,170        9,710
     

4.  Reconciliation of net cash flow to movement in net debt

                                                                                                 2003         2002
                                                                                                 #000         #000
     Increase in cash                                                                             959          673
     Cash inflow from short term deposits                                                        (49)      (2,353)
     Decrease in debts                                                                          2,954        8,057
     Cash flow from new loans                                                                 (2,950)     (22,606)
     Deferred charges of loan issue costs                                                        (36)            -
     New finance leases                                                                         (715)            -
     Exchange difference                                                                        (544)        (249)
     Movement in net debt in the period                                                         (381)     (16,478)
     Net (debt)/cash at the beginning of the period                                          (15,807)          671
     Net debt at period end                                                                  (16,188)     (15,807)

     
5.   Reconciliation of movements in shareholders' funds

                                                                                                 2003         2002
                                                                                                 #000         #000
     Profit for the financial year                                                              2,066        3,100

     Dividends                                                                                (1,839)      (1,673)
     Retained profit for the financial year                                                       227        1,427
     
     Exchange differences                                                                         341          291

     New share capital                                                                              -       22,166

     Actuarial losses recognised on STRGL                                                       (242)          (4)
     Net addition to shareholders' funds                                                          326       23,880

     Opening shareholders' funds as previously reported                                        53,209       29,329
     Closing shareholders' funds                                                               53,535       53,209

6.   Earnings per share

     The calculation of earnings per share is based on earnings of #2.07 million
     (2002: #3.10 million) and the weighted average share capital of 21.07 
     million ordinary shares of 25 pence in issue (2002: 16.54 million).  The 
     calculation of the diluted earnings per share is based on earnings of #2.07 
     million (2002: #3.10 million) and 21.08 million ordinary shares (2002: 
     16.55 million). Earnings per ordinary share before amortisation of goodwill 
     and exceptional items has been based on current year profit of #2.07 
     million (2002: #3.10 million), amortisation of goodwill #1.02 million 
     (2002: #0.45 million) and exceptional items net of tax #2.44 million (2002: 
     #0.16 million).
     
7.   Dividend

     The final dividend, if approved, of 5.50 pence will be paid on 14 November 
     2003, to shareholders registered on 17 October 2003.
     
8.   Basis of preparation

     The financial information set out in this preliminary results announcement 
     does not constitute the Company's statutory accounts for the years ended 30 
     June 2003 or 30 June 2002 but is derived from those accounts. This 
     announcement was approved by a Committee of the Board of Directors on 2 
     September 2003. Statutory accounts for 2001/2002 have been delivered to the 
     Registrar of Companies, whereas those for 2002/2003 will be delivered 
     following the Company's Annual General Meeting. The auditors have reported 
     on those accounts; their reports were unqualified and did not contain 
     statements under section 237(2) or (3) of the Companies Act 1985.
     
9.   Annual Report

     The Annual Report and Accounts will be posted to shareholders on 3 October 
     2003. Extra copies will be available from the Company Secretary, Isotron 
     plc, Moray Road, Elgin Industrial Estate, Swindon, Wiltshire SN2 8XS.


                                    - ENDS -


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