RNS Number:1985T
Dunham-Bush (Europe) PLC
12 December 2003

                            DUNHAM-BUSH (EUROPE) PLC

                               Interim Statement

                            for the six months ended

                                31 October 2003


Chairman's Statement


Operating results

Turnover for the six months ended 31 October 2003 at #5,070,600 was slightly
less than last year (#5,234,000), although the comparative figures include
#114,000 for Santric, a business that was sold in July 2002 and therefore
excluded from the latest half year's results. However, in continuance of the
trend noted in the last annual report, a much improved product mix has resulted
in an operating profit of #440,000 (2002: #251,000).


Management has been very selective in not accepting orders producing only small
margins which can be swiftly eroded into losses by the slightest change in
circumstances. Product mix has again improved with big gains in heating sales
and continued increases in parts and services. Administration expenses have been
held in check


The result of this is an increase in the pre-tax profits from #69,000 in 2002 to
#271,000 in the current period. This is a great tribute to the hard-line
management and cost-cutting process which has been pursued for several years and
is now finally showing results.


Prospects

In the annual report I noted a marked reluctance on the part of many clients to
proceed with construction projects because of the general uncertainty created by
the global political and economic situation which, in turn, created difficult
trading conditions for the Group. Although trading is holding up, we cannot say
that we have identified any sustained improvement in the general trading
conditions.


On 8 August 2003, the Company announced that it had entered into a memorandum of
understanding which, if implemented, would have led to a change in control of
the Company. However, it did not prove possible to conclude those arrangements.
Accordingly, the Directors have been pursuing alternative opportunities and are
currently at an advanced stage of negotiations on a proposal which, if
completed, will be a significant step towards securing the financial stability
of the Company.


Staff and associates

We thank our loyal staff, together with our customers and professional partners,
for their steadfast support.


Freddie Pang Hock Cheng

Chairman

12 December 2003

                                                                                            
                            Group Profit and Loss Account                    2003     2002   
                            For the six months ended 31 October              #'000    #'000  

                            Turnover                                         5,071    5,243  
                            Operating profit                                 440      251    
                            Net bank interest and finance charges payable    (169)    (182)  
                            Profit on ordinary activities before taxation    271      69     
                            Tax on profit on ordinary activities             -        -      
                            Profit after taxation                            271      69     
                            Net dividends paid (Note 2)                      -        -      
                            Retained profit                                  271      69     
                            Profit per share (Note 3)                        0.66p    0.17p  


                                                                                                   
                      Group Balance Sheet                                       2003       2002    
                      At 31 October                                             #'000      #'000   

                      Fixed assets                                                                 
                      Intangible assets                                         21         67      
                      Tangible assets                                           3,313      3,436   
                                                                                3,334      3,503   
                      Current assets                                                               
                      Stocks                                                    1,060      1,256   
                      Debtors                                                   1,880      1,882   
                      Cash at bank and in hand                                  1          1       
                                                                                2,941      3,139   
                      Creditors: amounts falling due within one year            (7,049)    (7,173) 
                      Net current liabilities                                   (4,108)    (4,034) 
                      Total assets less current liabilities                     (774)      (531)   
                      Creditors: amounts falling due after more than one year   (42)       (70)    
                                                                                (816)      (601)   
                      Capital and reserves                                                         
                      Called up share capital                                   1,032      1,032   
                      Share premium account                                     2,893      2,893   
                      Profit and loss account                                   (4,741)    (4,526) 
                                                                                (816)      (601)   


                                                                                                
                        Group Cashflow Statement                                2003     2002   
                        for the six months ended 31 October                     #'000    #'000  

                        Operating profit                                        440      251    
                        Depreciation                                            96       87     
                        Amortisation of development expenditure                 17       33     
                        Decrease/(increase) in debtors                          (249)    38     
                        Decrease in stocks                                      49       325    
                        Decrease in creditors                                   (216)    (380)  
                        Net cash inflow from continuing operating activities    137      354    
                        Returns on investments and servicing of finance                         
                        Interest paid                                           (165)    (178)  
                        Interest element of finance lease rentals               (4)      (4)    
                        Net cash outflow from returns on investments and        (169)    (182)  
                        servicing of finance                                                    
                        Taxation                                                                
                        Corporation tax                                         -        -      
                        Capital expenditure                                                     
                        Payments to acquire tangible fixed assets               (3)      (1)    
                        Net cash outflow from capital expenditure               (3)      (1)    
                        Net cash inflow/(outflow) before financing              (35)     171    
                        Financing                                                               
                        Receipts from borrowings                                185      -      
                        Repayment of borrowings                                 -        (224)  
                        Capital element of finance lease rental                 (13)     (18)   
                        Net cash inflow/(outflow) from financing                172      (242)  
                        Increase/(decrease) in cash                             137      (71)   



Notes to the Interim Statement 

1     Basis of preparation 
The consolidated profit and loss account, balance sheet and cashflow statement have been prepared on a basis
consistent with the financial statements for the year ended 30 April 2003. The financial information contained in the
interim statement, which is unaudited, does not constitute statutory accounts within the meaning of section 240 of
the Companies Act 1985.

2     Dividends 
The Directors do not propose the payment of an interim dividend.

3     Profit per share 
The calculation of profit per share is based on a profit of #271,000 (2002: #69,000) and on 41,288,627 ordinary
shares, being the number of shares in issue during the period (2002: 41,288,627). As the exercise price of the share
options is in excess of the fair value of the shares, no dilution of profit per share would occur if the share
options were exercised.

4     Publication 
Copies of this statement will be sent to shareholders and will be available to the public from the registered office
of Dunham-Bush (Europe) plc, Downley Road, Havant, Hampshire PO9 2JD.


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