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Tuesday 11 September, 2007

Just Car Clinics Grp

Interim Results

Just Car Clinics Group PLC
11 September 2007




For immediate release                                      11 September 2007

                           Just Car Clinics Group plc


                                Interim Results


Just Car Clinics Group plc ('Just Car Clinics' or 'the Group'), the independent
collision repair chain with nineteen vehicle collision repair centres, today
announces interim results for the six months ended 30 June 2007.


Highlights*:

•         Turnover up 34% to £18.15 million (2006: £13.56 million)

•         Like for like turnover growth of 11%

•         Profit margin improved from 2.9% to 3.1%

•         Profit before taxation up 43% to £555,000 (2006: £388,000)

•         Underlying EPS up 29% to 2.7p (2006: 2.1p)

•         Operating cash flow strong at £1,471,000 (2006: £709,000)

•         Commencement of dividend payments

•         Acquisition of additional site in Nottingham during September

•         Number of trading operations increased from 17 to 19


* These results and the comparatives have been prepared on the basis of
International Financial Reporting Standards.

Commenting on the results, Barry Whittles, Chief Executive of Just Car Clinics,
said:

'These excellent interim results together with the commencement of dividend
payments reflect the increasing maturity of the business. They underline the
progress made and, the strength of the platform we have built, upon which to
base the future expansion of Just Car Clinics'

For further information, please contact:



Just Car Clinics:

Barry Whittles, Chief Executive            07850 268369
Chris Elton, Finance Director              07702 598344


Buchanan Communications:

Tim Thompson / Robin Haddrill              020 74665000



Chairman's Statement for the six months ended 30 June 2007


Introduction

It is very pleasing to report the continuing strong performance of Just Car
Clinics Group plc ('the Group') during the first six months of 2007. The Group,
once again, recorded improvements in both volumes and profitability in achieving
another record performance. The Board is also delighted to recognise the
increasing maturity of the business by the commencement of dividend payments.

The Group continues to seek appropriate expansion opportunities which meet
established criteria and two additional sites have been acquired during the
first six months of 2007, increasing the number of trading locations to
nineteen.

Trading Highlights
                                    6 months to    6 months to
                                       30.06.07       30.06.06
Turnover (£'000)                         18,149         13,559
Gross margin                              42.9%          42.7%
Profit margin                              3.1%           2.9%
Profit before taxation (£'000)              555            388
Basic earnings per share                   2.7p           2.1p
Interim dividend per share                 0.5p              -


Results

Turnover for the six months ended 30 June 2007 increased by 33.9% to £18.1
million (2006: £13.6 million). The increase on a like for like basis was 11.4%
(after adjusting for the impact of acquisitions during 2006 and 2007).

The underlying increase in turnover reflects the Group's continued focus on
improving available volumes by developing closer relationships with corporate
clients and the ability to recruit and retain a skilled team in order to
efficiently process this volume. Excellence in both customer service and
training remain central to the philosophy and success of the Group.

Weather conditions during the period have been relatively beneficial in terms of
increasing claims volumes; however, the floods experienced in many areas
resulted in a high level of vehicles being written off rather than repaired. One
of the Group's sites in Sheffield was submerged to a depth of approximately
three feet during the floods at the end of June. However, it is pleasing to
report that the Group's disaster recovery plan was implemented and, by a
combination of rapid intervention and the use of facilities and resources from
other locations, the impact on customers was minimised and the Sheffield site
was operational again in less than a month. No significant impact is anticipated
on the results.


When compared to the equivalent period last year gross margins improved slightly
to 42.9% (2006: 42.7%), but they were 0.2% lower than those recorded for 2006 as
a whole. Improvements in operating efficiencies and buying terms, noted in the
2006 Annual Report, have continued for mature sites, however, overall margins
have been reduced by the impact of the six new locations added over the last
year. It is anticipated that these sites will take up to eighteen months from
acquisition to achieve equivalent margins to the mature locations.

With operating and finance costs well controlled the profit before taxation for
the period increased by 43% to £555,000 (2006: £388,000) and the underlying
earnings per share increased by 29% to 2.7p (2006: 2.1p).

Working capital and loan facilities

Cashflow from operating activities was very strong at £1,471,000 (2006:
£709,000), with the impact of increased sales volumes more than compensated for
by improvements in working capital control. Net debt at the period end was
£835,000 compared to £1,604,000 at the end of 2006.

During the period a new five year £2.0 million term loan was negotiated and the
proceeds were utilised to repay previous loans of £0.7 million and the remaining
deferred acquisition consideration of £1.3 million. The Group continues to have
an unutilised £2.5 million debtor finance facility available to fund peaks in
cash flow and future growth.

Dividends

The previously announced application to the Courts, to eliminate the adverse
balance on the profit and loss account, has been completed during the period and
a transfer of £2.1 million between the share premium account and profit and loss
account has been made.

Following the successful completion of this application and in view of the
continued development of the Group the Board is pleased to announce the payment
of a maiden interim dividend of 0.5p per share (see note 4). Subject to the
continued progress of the Group, and in the absence of unforeseen circumstances,
it is the Board's current intention to recommend interim and final dividends in
respect of future years broadly in the proportions of 1:2.

Strategy and Prospects

The strategy of the Group continues to be one of expansion; organically from
existing sites where capacity allows, by acquisition and by opening new
locations where suitable acquisitions are not available.

Trading since the period end has been ahead of last year and in line with
expectations. The Board believes that Just Car Clinics is well positioned to
continue its growth, both organically and by acquisition, and accordingly
remains very positive about the prospects of the Group for the remainder of 2007
and beyond.


David Hickey                                                 11 September 2007

Chairman




Consolidated Income Statement for the six months ended 30 June 2007

                                             6 months to     6 months to  12 months to

                                              30.06.2007      30.06.2006    31.12.2006

                                                                Restated      Restated

                                                   £'000           £'000         £'000
Revenue from sales - continuing                   18,149          13,559        27,813
activities
Cost of sales                                   (10,358)         (7,775)      (15,824)
Gross profit                                       7,791           5,784        11,989
Operating expenses                               (7,191)         (5,325)      (11,008)
Total operating profit - continuing                  600             459           981
activities
Finance costs                                       (45)            (71)         (112)
Profit before taxation                               555             388           869
Taxation (note 2)                                  (167)           (116)         (258)
Retained profit for the period                       388             272           611

Earnings per share (note 3)
Basic earnings per share                            2.7p            2.1p          4.6p
Diluted earnings per share                          2.6p            1.9p          4.6p





Consolidated Statement of Recognised Income and Expense for the six months ended
30 June 2007




                                            6 months to     6 months to   12 months to

                                             30.06.2007      30.06.2006     31.12.2006

                                                               Restated       Restated

                                                  £'000           £'000          £'000
Profit for the period                               388             272            611
Total recognised income attributable to             388             272            611
equity shareholders


Consolidated Balance Sheet at 30 June 2007

                                                    At              At           At

                                            30.06.2007      30.06.2006   31.12.2006

                                                              Restated     Restated

                                                 £'000           £'000        £'000
ASSETS
Non current assets
Property, plant and equipment                    2,178           1,777        2,068
Intangible assets - computer software               11              22           12
costs
Intangible assets - goodwill                     1,898           1,494        1,630
                                                 4,087           3,293        3,710
Current assets
Inventories                                        702             475          565
Trade and other receivables                      3,791           3,548        3,992
Cash and cash equivalents                        1,065             126          381
                                                 5,558           4,149        4,938
TOTAL ASSETS                                     9,645           7,442        8,648
LIABILITIES
Current liabilities
Trade and other payables                       (4,729)         (3,142)      (4,216)
Loans and borrowings                             (400)           (557)        (564)
Deferred consideration                               -           (547)        (795)
Corporation tax liability                          (8)           (151)          (8)
                                               (5,137)         (4,397)      (5,583)
Non-current liabilities
Loans and borrowings                           (1,500)           (435)        (145)
Deferred consideration                               -           (730)        (481)
Corporation tax liability                        (167)           (116)            -
Deferred tax liability                            (90)             (8)         (90)
                                               (1,757)         (1,289)        (716)
TOTAL LIABILITIES                              (6,894)         (5,686)      (6,299)
TOTAL NET ASSETS                                 2,751           1,756        2,349
CAPITAL AND RESERVES
Called up equity share capital                     145             129          145
Share premium account                              339           2,374        2,451
Profit and loss account                          2,356           (658)        (158)
Other reserves                                    (89)            (89)         (89)
TOTAL EQUITY                                     2,751           1,756        2,349


Consolidated Cashflow Statement for the six months ended 30 June 2007

                                        6 months to    6 months to  12 months to

                                         30.06.2007     30.06.2006    31.12.2006

                                                          Restated      Restated

                                              £'000          £'000         £'000
Operating activities
Profit after taxation for the period            388            272           611
Adjustments to arrive at operating
cashflow:
Taxation charge                                 167            116           258
Net finance costs                                45             71           112
Depreciation and amortisation                   225            194           410
Gain on sale of property, plant and               -              -           (1)
equipment
Expense arising from share based                  8              7             8
payments
Changes in inventories                         (71)           (38)          (85)
Changes in trade and other                      201           (63)         (507)
receivables
Changes in trade and other payables             508            150         1,202
Cash generated from operations                1,471            709         2,008
Tax paid                                          -              -         (151)
Net cashflow from operating                   1,471            709         1,857
activities
Investing activities
Sale of property, plant and                       1              -             2
equipment
Payments to acquire property, plant           (171)          (109)         (410)
and equipment
Payments to acquire computer                    (2)              -           (6)
software
Payments to acquire businesses                (496)              -         (353)
Net cashflow from investing                   (668)          (109)         (767)
activities
Financing activities
Interest paid                                  (24)           (65)         (103)
Proceeds from shares issued on                    6              3            96
exercise of options
Repayment of deferred acquisition           (1,276)              -             -
consideration
Repayments of borrowings                      (825)          (292)         (582)
Receipts from new borrowings                  2,000              -             -
Net cashflow from financing                   (119)          (354)         (589)
activities
Increase in cash and cash                       684            246           501
equivalents
Cash and cash equivalents at                    381          (120)         (120)
beginning of period
Cash and cash equivalents at end of           1,065            126           381
period

Statement of net borrowings
Cash and cash equivalents                     1,065            126           381
Bank loans                                  (1,900)          (992)         (709)
Deferred acquisition consideration                -        (1,276)       (1,276)
Total net borrowings                          (835)        (2,142)       (1,604)


Notes to the interim report for the six months ended 30 June 2007

1. Basis of preparation. The interim report has been prepared on the basis of
International Financial Reporting Standards ('IFRS') which have been adopted for
the first time for the current accounting period. Details of the accounting
policies for the Group and the effect of transition to IFRS can be found in the
transition document, which was published on 30 August 2007.

The financial information set out in this interim report does not constitute
statutory accounts within the meaning of Section 240 of the Companies Act 1985.
The interim report has been approved by the Board of Directors and is unaudited.

The financial information for the year ended 31 December 2006 is extracted from
the statutory accounts for that period, as amended for the transition form UK
GAAP to IFRS. A copy of the full accounts for that period, on which the auditors
have issued an unqualified report, has been delivered to the Registrar of
Companies.

2. Taxation. The taxation charge for the six months ended 30 June 2007 has been
estimated based on the anticipated effective rate of 30% for the year ending 31
December 2007.

3. Earnings per share ('EPS'). EPS have been calculated on the result after
taxation and on the weighted average number of shares in issue being 14,477,168
(30 June 2006: 12,871,836; 31 December 2006: 13,211,151).

In calculating diluted EPS, the weighted average number of shares has been
adjusted for the diluting effect of share options giving a diluted number of
shares of 14,662,412 (30 June 2006: 14,376,552; 31 December 2006: 13,410,692).

4. Dividend. An interim dividend of 0.5p per share (2006: nil) will be paid on
18 October 2007 to shareholders on the register on 21 September 2007. The shares
will be marked ex dividend on 19 September 2007.

5. Acquisitions. During the first six months of 2007 the Group acquired two
additional businesses located in Durham and Leicestershire. The total
consideration paid was £496,000 comprising provisional fair values as follows;
plant and equipment of £162,000; inventories of £66,000 and goodwill (including
expenses) of £268,000.

During the current period these additional sites have contributed revenue of
£773,000 and operating profit of £6,000.

6. Reconciliation of changes in equity.
                                           6 months to    12 months to

                                            30.06.2007      31.12.2006

                                                              Restated
                                                 £'000           £'000
                                                                 
Total equity at start of period: as                              1,427
previously reported
Adoption of IFRS                                                    64
Total equity at start of period:                2,349            1,491
restated
Profit for the period                             388              611
Shares issued on exercise of options                6               96
Tax on share based payments transferred             -              143
to equity
Share based payments                                8                8
Total equity at end of period                   2,751            2,349


7. Interim report. Copies of this interim report will be posted to shareholders
on 20 September 2007 and will be available from the registered office of the
Company at Rawcliffe Road, Goole, East Yorkshire DN14 6XL.



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