RNS Number:3170Q
Symphony Plastic Technologies PLC
30 September 2003


For Immediate Release                                Tuesday 30th September 2003



                       SYMPHONY PLASTIC TECHNOLOGIES PLC



                                INTERIM RESULTS

                     FOR THE SIX MONTHS ENDED 30 JUNE 2003



Symphony Plastic Technologies plc ("Symphony" or "the Group"), the AIM listed
degradable plastics company, is pleased to announce its interim results for the
six months ended 30th June 2003.



HIGHLIGHTS



*        Sales of #3.71m (2002: #2.38m), equivalent to 92% of sales for the
         whole of 2002

*        Gross profit up 40% to #0.67m (2002: #0.48m)

*        Loss before tax of #2.23m (2002: #0.57m) including #1.47m exceptional
         costs and write offs in relation to the termination of the previous 
         additive licence

*        Full ownership of d2wTM technology with unrestricted global and product
         potential

*        On course to reach cash flow breakeven position on a monthly basis
         during H2



Commenting on the results, Christopher Littmoden, Chairman of Symphony, said:



"Our performance in the first half of the current financial year has been
satisfactory, with an encouraging increase in sales. The legislative environment
is further changing in our favour both internationally where specific countries
are banning or restricting non-degradable products and via the European
Parliament with gradual changes to their Packaging Waste Directive. The
termination of our previous licence arrangement and development of our own
technologies puts us into a strong position going forward where degradable
plastics are now increasingly seen as the future."



For further information, please contact:


Symphony
Michael Laurier, CEO                                        Tel: 020 8207 5900
Ian Bristow, FD


Buchanan Communications                                     Tel: 020 7466 5000
Bobby Morse / Rebecca Sky Dietrich




Attached: Chief Executive's review; Consolidated Profit and Loss Account;
Consolidated Balance Sheet; Consolidated Cash Flow Statement; Notes to the
Interim Accounts.



CHIEF EXECUTIVE'S REVIEW



The results for the first half of the year show an encouraging increase in sales
compared to the same period last year, and are within 8% of the total sales for
the whole of 2002. Contribution from gross profits, before exceptional costs,
increased by 40% from #0.48m to #0.67m (90% of total gross profits for the whole
of 2002).



Degradable sales for the period were up 62% on a like for like basis with
non-degradable sales up 43%.   Sales increased primarily due to the start up of
the KwikSave, Somerfield and Co-op contracts. Gross margins, before exceptional
costs, show a reduction from 20% to 18% which is primarily caused by the
inclusion of significant carrier bag sales during the period but we expect an
improvement to margins once the financial benefit of the inclusion of new d2wTM
additives takes effect during the second half of the year.



The loss for the period before the exceptional costs was #0.76m (2002 H1
#0.57m), which includes a higher rate of licence and development cost
amortisation during the period when compared to 2002 of #85,000 due to the
review of the assets' economic life in the last financial statements. Staff
costs have increased compared to 2002 to manage primarily the retail and export
areas of the business in addition to strengthening the Board and the supply
chain.



The contract with Somerfield and Kwik Save has operated well albeit two months
of their previous suppliers stock had to be cleared through the system during
the period. The product range has increased during the period as deliveries of
consumer products have also been made. The second half of the year should see
full deliveries into all stores. Sales into Co-op have so far been to their
large stores only.



Sales of degradable aprons and bin liners have for the first time been made in
the healthcare sector. In addition, a variety of degradable packaging products
have been sold to the mailing film and newspaper wrap markets.  A number of
large company reports were delivered in d2wTM degradable film during the period.



Technology



Since November 2002 we had been free to use alternative technologies and have
subsequently developed our own range of highly competitive degradable additives.
Shortly after the end of the period under review our agreement with EPI
terminated. As a result, Symphony is now able to sell a comprehensive product
range without restrictions worldwide. Development costs of #62,000 incurred
during the period were written off to the profit and loss account (2002: #nil).



The current d2wTM product range now includes mailing wrap, stretch film, and
packaging films, all of which is in addition to the established range of refuse
and carrier bags. We are constantly reviewing additional products and markets.



Exceptional costs



The termination of the licence has resulted in a write-off of the associated
intangibles of #1.26m plus attributable costs of #61,000 and, in line with our
accounting policies, stock provisions of #0.15m have been made. These costs are
exceptional and have been disclosed as such in the profit and loss account.



Outlook & Current Trading



With the forthcoming changes in legislation, and now having the flexibility of
being able to meet the demands of our customers and potential customers, we are
better placed than we have ever been.



International interest for d2wTM totally degradable products and technology
continue at a high level with new orders being placed in Spain, South Africa and
New Zealand since the end of June.  New agreements have been finalised for the
North American and South African markets, both of which we had been unable to
address within our prior contract, for a range of degradable products.

The number and quality of serious opportunities under negotiation provides the
Board with considerable optimism for the future. We have confidence that
commercial success will follow and we are on course to monthly cash break-even
during the second half of the year.



Michael Laurier

Chief Executive



CONSOLIDATED PROFIT AND LOSS ACCOUNT



For the six months ended 30 June 2003


                                                     Six months to          Year ended         Six months to
                                                     30 June 2003        31 December 2002      30 June 2002
                                                      #'000       #'000     #'000     #'000 #'000    #'000

Turnover                                                          3,706               4,035               2,384

Cost of sales - other                               (3,037)               (3,292)            (1,906)
Cost of sales - Exceptional item                      (150)                     -                  -
Cost of sales                                                   (3,187)             (3,292)             (1,906)

Gross profit                                                        519                 743                 478

Distribution costs                                                (139)               (179)                (77)

Administrative expenses - other                     (1,283)               (2,187)              (967)
Administrative expenses - Exceptional item          (1,320)                     -                  -
Administrative expenses                                         (2,603)             (2,187)               (967)

Operating loss                                                  (2,223)             (1,623)               (566)

Net interest                                                       (11)                (56)                 (8)

Loss on ordinary activities before taxation                     (2,234)             (1,679)               (574)

Tax on loss on ordinary activities                                    -                   -                   -

Loss for the financial year transferred from                    (2,234)             (1,679)               (574)
reserves

Basic and diluted earnings per share in pence                   (5.65)p             (5.32)p             (1.86)p



There were no recognised gains or losses other than the loss for the period.



The exceptional items relate to the write off of the licence fee, associated
capitalised development costs and other costs in respect to the termination of
the EPI licence.



CONSOLIDATED BALANCE SHEET
As at 30 June 2003


                                                                  30 June      31 December         30 June
                                                                     2003             2002            2002
                                                                    #'000            #'000           #'000
Fixed assets

Intangible assets                                                       2            1,401           1,621
Tangible assets                                                       207              187             188
Investments                                                            16               16              16
                                                                      225            1,604           1,825
Current assets

Stock                                                                 641              738             477
Debtors                                                             2,305            1,241           1,331
Cash at bank and in hand                                              479              107             106
                                                                    3,425            2,086           1,914

Creditors: amounts falling due within one year                    (1,613)          (1,228)         (1,013)

Net current assets                                                  1,812              858             901


Total assets less current liabilities                               2,037            2,462           2,726

Creditors: amounts falling due after more than one                   (15)             (13)            (20)
year
                                                                    2,022            2,449           2,706

Capital and reserves
Called up share capital                                               453              342             308
Share premium account                                               8,593            6,896           6,082
Other reserves                                                        823              823             823
Profit and loss account                                           (7,847)          (5,612)         (4,507)

                                                                    2,022            2,449           2,706



CONSOLIDATED CASH FLOW STATEMENT
For the six months ended 30 June 2003


                                                              Six months             Year       Six months
                                                                      to            ended               to
                                                                 30 June      31 December          30 June
                                                                    2003             2002             2002
                                                                   #'000            #'000            #'000

Net cash outflow from operating activities (see below)           (1,086)          (1,344)            (441)

Returns on investments and servicing of finance
Interest received                                                      3                2                1
Interest paid                                                       (11)             (53)              (3)
Finance lease interest paid                                          (3)              (5)              (6)

Net cash outflow from returns on investments and                    (11)             (56)              (8)
servicing of finance

Capital expenditure and financial investment
Purchase of tangible fixed assets                                   (42)             (23)             (20)

Net cash outflow from capital expenditure and                       (42)             (23)             (20)
financial investment

Financing
Issues of shares                                                   2,000            1,022                7
Capital element of finance lease rentals                            (14)             (51)             (21)
Expenses paid in connection with issue of shares                   (192)            (167)                -

Net cash (outflow)/inflow from financing                           1,793              804             (14)

(Decrease)/increase in cash                                          654            (618)            (483)



Net cash outflow from operating activities

                                                                   #'000            #'000            #'000

Operating loss                                                   (2,223)          (1,623)            (566)
Depreciation and amortisation                                      1,421              319               77
Decrease/(increase) in stocks                                         97            (100)              160
(Increase)/decrease in debtors                                   (1,031)             (98)            (180)
Increase/(decrease) in creditors                                     650              160               68

Net cash outflow from operating activities                       (1,086)          (1,344)            (441)



NOTES TO THE INTERIM ACCOUNTS



1.                  BASIS OF PREPARATION



The interim financial statements have been prepared on the basis of the
accounting policies set out on pages 9 and 10 of the 2002 Annual Report, and are
unaudited. The comparative figures for the year ended 31 December 2002 have been
extracted from the group's latest published accounts which contain an
unqualified audit report and which have been filed with the Registrar of
Companies.



2.                  LOSS PER SHARE



The calculation of basic loss per share is based on a loss for the period
divided by the weighted average number of shares in issue during the period of
39,512,467 (2002 FY 31,578,768; 2002 H1: 30,773,691).


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