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Tuesday 29 September, 2009

ReGen Therapeutics Plc

Half-yearly report





FOR IMMEDIATE
RELEASE                                                        29
September 2009

REGEN THERAPEUTICS PLC

UNAUDITED INTERIM RESULTS FOR THE SIX MONTHS TO 30 JUNE 2009

ReGen Therapeutics Plc ('ReGen' or the 'Company' or the 'Group') has
published its interim results for the six months to 30 June 2009

CHAIRMAN'S STATEMENT

SALES:
Before commenting on the figures, I think it is necessary for  people
to understand what exactly ReGen  sales comprise.  ReGen's sales  are
of bulk  active ingredient  supplied as  a freeze-dried  powder  .The
Company also generates royalty income.  As we have consistently said,
the most significant return to ReGen  is from the sale of the  active
ingredient.  As ReGen only has two  customers at the moment sales  of
the product are lumpy.  This lumpiness is exaggerated by the need  to
produce tablets in very large quantities to keep production costs  as
low as possible.

Therefore, investors should not immediately assume that because ReGen
has recorded relatively low sales in  the first half of the year  the
retail sales of  Colostrinin(TM) have ceased.   Sales are  continuing
and indeed ReGen's sales in the second half of the year have  already
exceeded the first half's figures.  The lumpiness of sales will  only
be changed when ReGen supplies a  number of different parties and  it
anticipates more customers  coming on  stream in  the ensuing  twelve
months.

COST CUTTING:
Turning now to the make up of the figures for the period.  We said in
our 2008 Report and Accounts that we had cut costs significantly  and
indeed we have.  Total administrative  expenses are down to  £345,000
from £920,000,  a  fall  of  nearly  two  thirds  compared  with  the
corresponding period  in 2008.   We said  last autumn  that we  could
exploit our IP without  incurring significant costs  and this we  are
attempting to do.  Development costs are only £3,836 against £240,908
in the corresponding period last year.  Having cut development  costs
does not mean we are  abandoning our Intellectual Property  Portfolio
and we have spent £20,000 in the first half of the year on  patenting
costs.  The net effect of our actions is to have reduced the retained
loss for  the period  to £342,000,  compared with  £1,059,000 in  the
first half of 2008.  The weighted average loss  per share (basis  and
diluted) has  been reduced  to 1.69  pence from  9.75 over  the  same
period.

FUNDING:
So far we  have raised £613,185  during 2009.  Of  this £397,185  was
raised in the first half  of the year.  We  think it is an  important
fact that we have been able to raise this sum of money during one  of
the most  difficult economic  years in  recent history  when  capital
raising,  especially  for   small  companies,   has  been   extremely
difficult.



PROSPECTS:
The end of this year and next year are a crucial time for ReGen:

*         PRG Nutraceuticals* launched in the UK on 28 September
  2009.
*         Turkish approval is expected within 2009.
*         We are in late stage discussions in two new major markets
  for Colostrinin(TM).
*         Metagenics is now part of Alticor/Amway and the enhanced
  marketing strength that this gives Metagenics should increase North
  American sales.
*         A global player is investigating Colostrinin(TM) and the
  peptides for anti-obesity activity and results on this are expected
  in 2010.

The  Board  believes  that  the  Company  is  on  track  to   achieve
profitability in 2010 and is encouraged by the continuing support  of
it shareholders.

Percy Lomax
Executive Chairman

Copies of this interim statement are available from the Company's
offices at 73, Watling Street, London EC4M 9BJ, or by visiting our
website at www.regentherapeutics.com

* PRG Nutraceuticals website www.memoryaid.com

For further information contact:

Percy Lomax
ReGen Therapeutics Plc
Tel: 020 7153 4920

Roland Cornish/Felicity Geidt
Beaumont Cornish Limited
Tel: 020 7628 3396

David Scott/Nick Bealer
Alexander David Securities Limited
Tel: 020 7448 9820



ReGen Therapeutics Plc

Interim Results for the Six Months
to 30 June 2009

Consolidated Statement of
Comprehensive Income
For the six months ended 30
June 2009

                                     Unaudited   Unaudited   Audited
                                    6 months to 6 months to  Year to
                                     30-Jun-09   30-Jun-08  31-Dec-08
                                      (£000)      (£000)     (£000)

Continuing operations
Revenue                                       9          91        92

Cost of sales                               (1)        (26)      (21)

Gross profit                                  8          65        71


Research and development
costs                                         4         241       330

Other administrative costs                  345         920     1,258

Administrative costs                        349       1,161     1,588

Operating loss               `            (341)     (1,096)   (1,517)

Finance income                                -           9        10
Finance costs                                 -         (3)       (3)

Loss before taxation                      (341)     (1,090)   (1,510)

Taxation                     Note 2           -          60        81


Loss after taxation for
continuing activities                     (341)     (1,030)   (1,429)

Discontinued operations
Loss after taxation from
discontinued operations                     (1)        (29)      (34)


Comprehensive and total
comprehensive loss after
taxation for the period                   (342)     (1,059)   (1,463)

Loss per share (basic and
diluted)                     Note 3     (1.69p)     (9.75p)  (12.27p)
Loss per share on continuing
operations (basic and
diluted)                                (1.69p)     (9.48p)  (11.98p)
Loss per share on
discontinued operations
(basic and diluted)                     (0.01p)     (0.27p)   (0.29p)



ReGen Therapeutics Plc

Consolidated Statement of
Financial Position
                                        Unaudited Unaudited  Audited
                                          As at     As at     As at
                                        30-Jun-09 30-Jun-08 31-Dec-08
                                         (£000)    (£000)    (£000)
Assets
Non current assets
Goodwill                                      965       965       965
Other intangible assets                       797       809       794
Property, plant and equipment                   1         2         1

Total non current assets                    1,763     1,776     1,760

Current assets
Inventories                                    40        22        29
Trade and other receivables                    65       199        87
Tax receivable                                 81        60        81
Cash and cash equivalents                      41       177        25

Total current assets                          227       458       222

Total assets                                1,990     2,234     1,982

Liabilities
Current liabilities
Trade and other payables                      476       426       490
Loans and borrowings                           53        75        52

Total current liabilities                     529       501       542

Non current liabilities
Provisions                                    100       100       100

Total liabilities                             629       601       642

Total net assets                            1,361     1,633     1,340

Equity
Capital and reserves
Share capital - Issued and fully
paid                             Note 4         3     1,134         2
                      - Deferred
B shares                                    1,305         -     1,305
                      - Deferred
A shares                                    5,298     5,298     5,298
Share premium                              14,509    14,078    14,147
Other reserves                                266       266       266
Retained earnings                        (20,020)  (19,143)  (19,678)

Total equity                                1,361     1,633     1,340




ReGen Therapeutics Plc

Consolidated Statement of
Cash Flows
                                    Unaudited    Unaudited   Audited
                                    6 months to 6 months to  Year to
                                     30-Jun-09   30-Jun-08  31-Dec-08

                                      (£000)      (£000)     (£000)


Loss after tax from
continuing activities                     (341)     (1,030)   (1,429)
Loss after tax from
discontinued activities                     (1)        (29)      (34)

Loss after tax for the
period                                    (342)     (1,059)   (1,463)
Amortisation of intangible
assets                                       17         230       298
Depreciation of property,
plant and equipment                           1           1         2
Share option charge                           -          35      (96)
Interest charged                              1           5         8
Interest credited                             -         (9)      (10)
Taxation credit                               -        (60)      (81)
Taxation received                             -         146       146

Operating cash flows before
movements in working capital
and provisions                            (323)       (711)   (1,196)

Increase in inventories                    (12)        (16)      (22)
Decrease in receivables                      22          13       126
(Decrease)/increase in
payables                                   (14)         115       178

Net cash outflow from
operating activities                      (327)       (599)     (914)

Cash flows from investing
activities
Interest received                             -           9        10
Purchase of intangible
assets                                     (20)        (57)     (111)

Net cash used in investing
activities                                 (20)        (48)     (101)

Cash flows from financing
activities
Proceeds from issue of share
capital                                     407         325       677
Expenses paid on share issue               (44)       (108)     (218)
Interest paid                               (1)         (5)       (8)

Net cash from financing
activities                                  362         212       451

Net increase/(decrease) in
cash and cash equivalents                    15       (435)     (564)

Opening cash and cash
equivalents                                (27)         537       537

Closing cash and cash
equivalents                  Note 5        (12)         102      (27)




ReGen Therapeutics Plc

Consolidated Statement Of Changes In Shareholders' Equity

                             Share   Share   Other   Retained
                            Capital Premium Reserves Earnings  Total

                            (£000)  (£000)   (£000)   (£000)  (£000)

At 1 January 2008             6,324  13,969      266 (18,119)   2,440
Loss for the period               -       -        -  (1,059) (1,059)

Total comprehensive income
and expense for the period        -       -        -  (1,059) (1,059)
Net issue of share capital      108     109        -        -     217
Recognition of share-based
payments                          -       -        -       35      35

Balance at 30 June 2008       6,432  14,078      266 (19,143)   1,633
Loss for the period               -       -        -    (404)   (404)

Total comprehensive income
and expense for the period        -       -        -    (404)   (404)
Net issue of share capital      173      69        -        -     242
Recognition of share-based
payments                          -       -        -    (131)   (131)

Balance at 31 December 2008   6,605  14,147      266 (19,678)   1,340
Loss for the period               -       -        -    (342)   (342)

Total comprehensive income
and expense for the period        -       -        -    (342)   (342)
Net issue of share capital        1     362        -        -     363

Balance at 30 June 2009       6,606  14,509      266 (20,020)   1,361



Notes to the Interim Results
Six Months Ended 30 June 2009

1. Basis of preparation

This financial information  has been prepared  using the  recognition
and measurement  principles  of International  Accounting  Standards,
International  Financial  Reporting  Standards  and   Interpretations
adopted for use in the  European Union (collectively Adopted  IFRSs).
The principal  accounting  policies  used in  preparing  the  interim
results are  those  the  group  expects to  apply  in  its  financial
statements for the  year ending  31 December 2009  and are  unchanged
from those disclosed in the  group's Report and Financial  Statements
for the year  ended 31 December  2008, except for  the impact of  the
Standards and Interpretations described below:

- Revised IFRS 8  Operating Segments -  effective for annual  periods
beginning or after 1  January 2009. IFRS 8  is a disclosure  standard
that has  resulted  in a  re-designation  of the  Group's  reportable
segments, but  has no  impact on  the reported  results or  financial
position of the Group.

- IAS  1  (revised  2007)  Presentation  of  Financial  Statements  -
effective for annual periods  beginning on or  after 1 January  2009.
IAS 1 (revised 2007) presents transactions with owners in detail  and
non-owner changes in  equity as  a single  line in  the statement  of
changes in equity. The  standard introduces a Condensed  Consolidated
Statement  of  Comprehensive  Income  which  presents  all  items  of
unrecognised income and  expense and  is linked  to the  Consolidated
Income Statement.  In addition,  the Consolidated  Balance Sheet  has
been  renamed  to  Condensed  Consolidated  Statement  of   Financial
Position and the Consolidated Cash Flow Statement has been renamed to
Condensed Consolidated Statement of Cash Flows.

The Interim  Statement  has not  been  audited nor  reviewed  by  the
Company's auditors.  The  comparatives for  the  full year  ended  31
December 2008 are not the Company's full statutory accounts for  that
year. A copy  of the  statutory accounts  for that  year, which  were
prepared  under  IFRS,  have  been  delivered  to  the  Registrar  of
Companies. The auditors' report on those accounts was unqualified and
included  references  to  going  concern  which  the  auditors   drew
attention to by way of  emphasis without qualifying their report  and
did not contain a statement under Section 237(2)-(3) of the Companies
Act 1985.



2. Taxation

The interim tax credit reflects an estimate of the likely effective tax rate for the period.

3. Loss per share

                                           6 months to 6 months to  Year to
                                            30-Jun-09   30-Jun-08  31-Dec-08
Numerator
Loss for the period                            342,000   1,059,000  1,463,367

Denominator
Weighted average number of shares of 0.01p  20,186,360  10,861,942 11,926,992






The Company  has  instruments  that could  potentially  dilute  basic
earnings per share in the future, but that have not been included  in
the calculation  of  diluted  earnings per  share  because  they  are
antidilutive for the periods presented.

There  are  20,463  share  options   in  issue  that  are   currently
anti-dilutive.

4. Share Capital

On 5  January 2009,  the Company  issued 350,000  ordinary shares  of
0.01p each at  a premium of  3.99p per share  for a consideration  of
£14,000.

On 15 January  2009, the  Company issued 400,000  ordinary shares  of
0.01p each at  a premium of  3.49p per share  for a consideration  of
£14,000.

On 18 February 2009, the Company issued 2,171,834 ordinary shares  of
0.01p each at  a premium of  2.99p per share  for a consideration  of
£65,155.

On 18 February 2009,  the Company issued  100,000 ordinary shares  of
0.01p each at  a premium of  9.99p per share  for a consideration  of
£10,000.

On 19 February 2009, the Company issued 1,751,666 ordinary shares  of
0.01p each at  a premium of  2.99p per share  for a consideration  of
£52,550.

On 25 March 2009, the Company issued 700,000 ordinary shares of 0.01p
each at a premium of 3.99p per share for a consideration of £28,000.

On 7  April 2009,  the Company  issued 2,149,332  ordinary shares  of
0.01p each at  a premium of  3.99p per share  for a consideration  of
£64,480.

On 15 April 2009, the Company issued 800,000 ordinary shares of 0.01p
each at a premium of 2.99p per share for a consideration of £24,000.

On 24 April  2009, the  Company issued 2,000,000  ordinary shares  of
0.01p each at  a premium of  2.99p per share  for a consideration  of
£60,000.

On 4 June 2009, the Company issued 1,000,000 ordinary shares of 0.01p
each at a premium of 2.99p per share for a consideration of £30,000.

On 12 June 2009, the Company  issued 500,000 ordinary share of  0.01p
each at a premium of 2.99p per share for a consideration of £15,000.

On 22 June 2009, the Company issued 1,000,000 ordinary share of 0.01p
each at a premium of 2.99p per share for a consideration of £30,000.


5. Note supporting cash flow statement

+-------------------------------------------------------------------+
| Cash and cash equivalents     |           |           |           |
| comprises:                    |           |           |           |
|-------------------------------+-----------+-----------+-----------|
|                               | Unaudited | Unaudited |  Audited  |
|-------------------------------+-----------+-----------+-----------|
|                               |   As at   |   As at   |   As at   |
|-------------------------------+-----------+-----------+-----------|
|                               | 30-Jun-09 | 30-Jun-08 | 31-Dec-08 |
|-------------------------------+-----------+-----------+-----------|
|                               |  (£000)   |  (£000)   |  (£000)   |
|-------------------------------+-----------+-----------+-----------|
|                               |           |           |           |
|-------------------------------+-----------+-----------+-----------|
| Cash available on demand      |        40 |       104 |         8 |
|-------------------------------+-----------+-----------+-----------|
| Short-term deposits           |         1 |        73 |        17 |
|-------------------------------+-----------+-----------+-----------|
|                               |           |           |           |
|-------------------------------+-----------+-----------+-----------|
|                               |           |           |           |
|-------------------------------+-----------+-----------+-----------|
| Cash and cash equivalents     |        41 |       177 |        25 |
|-------------------------------+-----------+-----------+-----------|
| Overdraft                     |      (53) |      (75) |      (52) |
|-------------------------------+-----------+-----------+-----------|
|                               |           |           |           |
|-------------------------------+-----------+-----------+-----------|
|                               |           |           |           |
|-------------------------------+-----------+-----------+-----------|
|                               |      (12) |       102 |      (27) |
|-------------------------------+-----------+-----------+-----------|
|                               |           |           |           |
+-------------------------------------------------------------------+

---END OF MESSAGE---




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