IRKUT Investor Relations
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Key Financial Results

Cash Flow Statement

2006
’000 USD
2005
’000 USD
OPERATING ACTIVITIES      
Profit before tax 55,924   110,972
Adjustments for:      
Depreciation and amortisation 23,889   20,368
Unrealised foreign exchange (gains)/losses (3,665)   481
Impairment of capitalised development costs -   17,063
Impairment of loans and bad debts 177   (446)
Negative goodwill -   (3,135)
(Gain)/loss on disposal of property, plant and equipment and assets held for sale (10,655)   2,235
Income from investments (4,539)   (578)
Interest expense 68,066   57,630
Government grant related to compensation of interest expense (20,898)   (7,448)
Interest income (13,021)   (3,006)
Development costs 6,611   8,179
Gain on revaluation of investment property (3,274)   -
Operating profit before changes in working capital and provisions 98,615   202,315
Change in inventories (101,136)   (279,913)
Change in trade and other receivables (141,234)   54,207
Change in trade and other payables 98,465   1,950
Change in deferred income 10,646   -
Change in provisions 1,081   (997)
Cash flows from operations before income taxes and interest paid (33,563)   (22,438)
Income taxes paid (2,500)   (18,709)
Interest paid, net of grant received (45,411)   (50,134)
Cash flows from operating activities (81,474)   (91,281)
       
INVESTING ACTIVITIES      
Proceeds from disposal of property, plant and equipment and assets held for sale 36,099   10,304
Proceeds from disposal of subsidiary -   9,541
Acquisition of property, plant and equipment (65,574)   (26,119)
Acquisition of intangible assets and development expenditure (19,851)   (28,186)
Acquisition of subsidiaries and associates, net of cash acquired -   (5,304)
Change in loans granted to related parties (445)   3,200
Net cash to acquisition/(from disposal) of investments 7,629   (8,118)
Interest received 13,021   3,006
Cash flows utilised by investing activities (29,121)   (41,676)
       
FINANCING ACTIVITIES      
Proceeds from borrowings 579,985   894,878
Repayment of borrowings (506,207)   (830,672)
Proceeds from issue of share capital -   66,138
Dividends paid -   (3,071)
Cash flows from financing activities 73,778   127,273
Net decrease in cash and cash equivalents (36,817)   (5,684)
Cash and cash equivalents at beginning of year 108,335   114,975
Effect of exchange rates fluctuations on cash and cash equivalents 3,682   (956)
Cash and cash equivalents at end of year (note 16) 75,200   108,335

Key Financial Results

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