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(HUG) 2009-09-25 08:01
African Eagle Resources PLC - REVIEW OF PROGRESS AND RESULTS FOR THE HALF YEAR ENDED 30 JUNE 2009
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REVIEW OF PROGRESS AND RESULTS FOR THE HALF YEAR ENDED 30 JUNE 2009

Half Year Results 25 September 2009

REVIEW OF PROGRESS AND RESULTS FOR THE HALF YEAR ENDED 30 JUNE 2009

African Eagle Resources plc ("African Eagle" or the "Company", ticker AIM: AFE, AltX: AEA) announces progress made so far in 2009 together with its financial results for the half year to 30 June 2009.

African Eagle's Half Year Report for the period ended 30 June 2009 can be viewed at: http://www.africaneagle.co.uk/downloads/InterimFinancialStatements30June2009.pdf

Bevan Metcalf Company Secretary African Eagle Resources plc

Chairman's Statement

Report to shareholders, by African Eagle Chairman, John Park

  • COMPREHENSIVE STRATEGIC REVIEW TO DELIVER BEST RETURN TO shareholders
  • DUTWA SUCCESSES: METALLURGICAL TESTWORK, RESOURCE estimation and Ngasamo Joint Venture
  • SCOPING STUDY MAKES STRONG INVESTMENT CASE FOR DUTWA project
  • SUCCESSFUL AND INNOVATIVE FUND-RAISING OF £3.37 MILLION

    Dear Shareholder

    In late 2008, on the basis of a comprehensive strategic review of our assets and activities, African Eagle's Board determined that the Company should concentrate its efforts and resources on the Dutwa nickel laterite project in Tanzania. We believe that Dutwa, of all our projects, for each dollar spent would deliver the best return to shareholders.

    Our adherence to this strategy has paid off, with the results of metallurgical testwork announced in February and the Scoping Study completed in June showing that Dutwa is likely to be a highly
    profitable operation, thanks to its uniquely straightforward

    metallurgy. Our farm-in agreement over the adjacent Ngasamo deposit, signed in April, should add at least 50% to the project resource.

    Our successes at Dutwa allowed us to raise £3.37 million new capital via a highly successful Offer and Placing, completed early in August.

    Dutwa

    At the end of November 2008 and on completion of a Reverse Circulation (RC) and diamond drilling programme the Company published an estimate for Dutwa which showed there to be 340,000 tonnes of contained nickel and 11,000 tonnes of contained cobalt in a resource of 31 million tonnes at 1.1% nickel and 0.034% cobalt. The resource report indicated the potential to increase both the resource size and the confidence level.

    The metallurgical characteristics of nickel laterites are of crucial importance and Dutwa's unique high silica, low iron and magnesium mineralogy resulted in very positive results from the leach test work carried out on drill core samples, showing that recoveries in excess of 80% nickel could be achieved with very low acid consumptions. Coupled with the resource determination we were encouraged, after a thorough and detailed bidding process, to award a contract for a scoping study on Dutwa to GRD-Minproc in March 2009.

    To the 31 million tonnes resource at Dutwa, we added our share of the negotiated option and joint venture agreement over the adjacent Ngasamo deposit in April. This agreement with SAFINA a.s. has the potential to add up to an additional 15 to 20 million tonnes of nickeliferous laterite, which we believe to be very similar in mineralogy and nature to that at Dutwa. Under the agreement with
    SAFINA, African Eagle is currently preparing to drill and

    metallurgically test this potentially major increment to the global nickel resource of a larger Dutwa project.

    The draft Scoping Study prepared by GRD-Minproc was presented to African Eagle in its final form in July. The study evaluated a number of potential metallurgical processing routes and used modelling to optimize a mining plan and cut-off grade for each process route using the resource determined earlier, together with an upside component
    based on our expectations of the input Ngasamo could make.

    Atmospheric tank leaching was determined to be the most likely process route but heap leaching might also be viable.

    Financial modelling of the technical outcomes showed that at today's nickel prices, the Dutwa project could be expected to generate a net cash-flow (EBIT) of US$53 million to US$130 million per year over a mine life of 15 to 20 years, depending on the processing method.

    In short, Dutwa would be profitable if it was in operation today.

    With opportunities to improve the bottom line still further by optimising revenue and reducing costs, there is a very clear case for further feasibility study and the Company has commenced work on this. Initial focus will be directed towards investigating ways to reduce costs, especially transport costs, and increase revenues. We will also drill the adjacent Ngasamo deposit, improve the resource model and refine the metallurgical information. A start has been made on the additional metallurgical test work at Mintek Laboratories in South Africa, including column and tank leach tests, sizing analysis and physical test work to establish more definitively the optimum processing routes.

    Other Projects Exploration on other projects has been limited to a VTEM helicopter electromagnetic survey to search for "blind" copper zones at Mkushi. This was co-funded by CGA Mining, our partner on the project. We also announced, in May, an in-house deposit model showing potential for in excess of 700,000 ounces at Igurubi, based on interpretation of existing data on our most advanced gold and copper projects.

    The board is reviewing all alternatives with regard to these projects including the outright sale, joint venture and other possible corporate initiatives. The clear strategy is to realise value for the Company and its shareholders from what are some very attractive properties. Financing

    The successful results from Dutwa, coupled with the recovery of metals prices since January, encouraged us to raise new capital for the next stage of work. More than half of our shares are held by private investors and we were very keen to give as many shareholders as possible the opportunity to take part in the capital raising, whilst keeping costs to a minimum. To do so, we successfully worked through a raft of complex rules and regulations in Europe, although we were not able to extend the Offer into South Africa. The Open Offer to shareholders was in fact oversubscribed, and together with a small Placing to institutional investors, we raised £3.37 million (gross). The commitment of our shareholders to the company in supporting the
    financing is a clear endorsement of the Board's strategy to

    concentrate its effort on the Dutwa nickel laterite project.

    Together with the Company's existing cash resources, (which, through our effective cash conservation measures amounted to £1.5 million at June 30, 2009), the net proceeds of the Placing and Open Offer will, to a large extent, be used to make a start on work leading to a feasibility study on Dutwa and for general working capital.

    In Conclusion

    In summary then, 2009 to date has been about advancing Dutwa, with a resource determined, metallurgical processing examined, additional potential resource tonnage added, a positive scoping study completed and a full feasibility study commenced. All these culminated in a successful placing and Open Offer to shareholders completed in early August, which raised in excess of £3.3 million.

    As I write this in mid September, the nickel price is up around $17,500, from $11,000 at the end of April when I wrote the statement for the 2008 Annual Report. With this rise, the feasibility study on Dutwa underway, and the green shoots of a recovering global economy which I hoped for six months ago now in evidence, I think we're on track to deliver a much better 2009 than I cautiously promised to shareholders in April.

    For further information:

    Mark Parker Managing Director African Eagle +44 20 7248 6059 +44 77 5640 6899

    Nicola Marrin Seymour Pierce Limited, London Nominated Adviser +44 20 7107 8000

    Charmane Russell Russell & Associates, Johannesburg +27 11 8803924 +27 82 8928052

    Ed Portman / Leesa Peters Conduit PR, London +44 20 7429 6607 +44 77 3336 3501

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


    6 months to 30 6 months to Year to 31
    June 2009 30 June 2008 December 2008
    Unaudited Unaudited Audited
    £ £ £
    Depreciation expense (30,461) (40,914) (86,405)
    Employee benefits expense (205,723) (545,192) (979,613)
    Impairment of deferred (145,071) (83,738) (4,442,563)

    exploration expenditure
    Impairment of goodwill - - (103,188)
    Other expenses (231,149) (252,760) (462,229)
    Operating loss (612,404) (922,604) (6,073,998)

    Finance costs:
    Bank interest receivable 12,467 149,977 228,856
    Foreign exchange (14,037) (36,020) 363,183

    (loss)/gain


    Loss before tax (613,974) (808,647) (5,481,959)
    Income tax expense - - -

    Loss attributable to
    equity owners for the (613,974) (808,647) (5,481,959)

    period

    Other comprehensive (loss)/income:


    Exchange differences on (1,751,419) 1,106,220 1,907,024

    translation of foreign operations
    Available for sale 617 (2,679) (4,495)

    investments


    Other comprehensive (1,750,802) 1,103,541 1,902,529

    (loss)/income for the period


    Total comprehensive (2,364,776) 294,894 (3,579,430)

    (loss)/income attributable to equity owners for the period

    Loss per share:
    Basic/diluted loss per (0.3p) (0.4p) (2.6p)

    share from total and continuing operations
    Headline/diluted loss per (0.2p) (0.4p) (1.0p)

    share from total and continuing operations

    All operations are continuing.

    The accompanying notes form an integral part of these consolidated financial statements.

    Condensed Consolidated Statement of Financial Position At 30 June 2009


    30 June 2009 30 June 2008 31 Dec 2008
    Unaudited Unaudited Audited
    Note
    £ £ £

    ASSETS

    Non-current assets
    Property, plant and 78,538 160,798 122,246

    equipment
    Goodwill - 103,188 -
    Available for sale 2,583 3,783 1,967

    investments
    Investment in associates 1,910,516 2,362,972 2,123,371
    Investment in joint 34,595 - 35,293

    ventures
    Deferred exploration 4 8,868,615 10,925,073 9,717,268

    costs


    Total non-current assets 10,894,847 13,555,814 12,000,145

    Current assets
    Other receivables 140,393 747,774 137,636
    Cash and cash equivalents 1,538,250 4,631,777 2,709,957
    Total current assets 1,678,643 5,379,551 2,847,593
    Total assets 12,573,490 18,935,365 14,847,738

    LIABILITIES

    Current liabilities
    Other payables (350,546) (706,653) (269,218)
    Total liabilities (350,546) (706,653) (269,218)
    Net assets 12,222,944 18,228,712 14,578,520

    EQUITY

    Equity attributable to owners of the parent:
    Share capital 2,125,402 2,125,402 2,125,402
    Share premium account 19,323,784 19,325,622 19,323,784
    Merger reserve 705,723 705,723 705,723
    Available for sale (13,077) (11,878) (13,694)

    revaluation reserve
    Foreign currency reserve (1,033,669) (83,054) 717,750
    Retained losses (8,885,219) (3,833,103) (8,280,445)
    Total equity 12,222,944 18,228,712 14,578,520

    The accompanying notes form an integral part of these consolidated financial statements.

    Condensed Consolidated Statement of Changes in Equity At 30 June 2009


    Share Share Merger Available Foreign Retained Total
    capital premium reserve for sale currency losses attributable
    account revaluation reserve to
    reserve owners
    Unaudited
    £ £ £ £ £ £ £
    Balance at 31 19,311,622 705,723 (9,199) (1,189,274) (3,382,077) 17,560,197

    December 2007 2,123,402


    Loss for - - - - - (808,647) (808,647)

    period Other comprehensive income:
    Exchange - - - - 1,106,220 - 1,106,220

    differences on translation of foreign operations
    Available for - - - (2,679) - - (2,679)

    sale investments


    Total - - - (2,679) 1,106,220 (808,647) 294,894

    comprehensive income for the period Transactions with equity owners for the first half of 2008:
    Issue of 2,000 14,000 - - - - 16,000

    share capital
    Share issue - - - - - - -

    costs
    Share based - - - - - 357,621 357,621

    payments
    Total 2,000 14,000 - - - 357,621 373,621

    transactions with equity owners
    Balance at 30 2,125,402 19,325,622 705,723 (11,878) (83,054) (3,833,103) 18,228,712

    June 2008

    The accompanying notes form an integral part of these consolidated financial statements.

    Condensed Consolidated Statement of Changes in Equity (continued) At 30 June 2009


    Share Share Merger Available Foreign Retained Total
    Capital premium reserve for sale currency Losses attributable
    account revaluation reserve to owners
    reserve Audited
    £ £ £ £ £ £ £
    Balance at 31 19,311,622 705,723 (9,199) (1,189,274) (3,382,077) 17,560,197

    December 2007 2,123,402


    Loss for year - - - - - (5,481,959) (5,481,959)

    Other comprehensive loss:
    Exchange - - - - 1,907,024 - 1,907,024

    differences on translation of foreign operations
    Available for - - - (4,495) - - (4,495)

    sale investments


    Total - - - (4,495) 1,907,024 (5,481,959) (3,579,430)

    comprehensive loss for the year Transactions with equity owners for 2008:
    Issue of 2,000 14,000 - - - - 16,000

    share capital
    Share issue - (1,838) - - - - (1,838)

    costs
    Share-based - - - - - 583,591 583,591

    payments
    Total 2,000 12,162 - - - 583,591 597,753

    transactions with equity owners
    Balance at 31 2,125,402 19,323,784 705,723 (13,694) 717,750 (8,280,445) 14,578,520

    December 2008

    The accompanying notes form an integral part of these consolidated financial statements.

    Condensed Consolidated Statement of Changes in Equity (continued) At 30 June 2009


    Share Share Merger Available Foreign Retained Total
    Capital premium reserve for sale currency Losses attributable
    account revaluation reserve to owners
    reserve Unaudited
    £ £ £ £ £ £ £
    Balance at 31 2,125,402 19,323,784 705,723 (13,694) 717,750 (8,280,445) 14,578,520

    December 2008


    Loss for - - - - - (613,974) (613,974)

    period Other comprehensive loss:
    Exchange - - - - (1,751,419) - (1,751,419)

    differences on translation of foreign operations
    Available for - - - 617 - - 617

    sale investments


    Total - - - 617 (1,751,419) (613,974) (2,364,776)

    comprehensive loss for the period Transactions with equity owners for the first half of 2009:
    Issue of - - - - - - -

    share capital
    Share issue - - - - - - -

    costs
    Share based - - - - - 9,200 9,200

    payments
    Total - - - - - 9,200 9,200

    transactions with equity owners Balance at 30 2,125,402 19,323,784 705,723 (13,077) (1,033,669) (8,885,219) 12,222,944 June 2009

    The accompanying notes form an integral part of these consolidated financial statements.

    Condensed Consolidated Statement of Cash Flows For the six months ended 30 June 2009


    6 months 6 months to 30 Year to 31
    to 30 June June 2008 December 2008
    2009 Unaudited Audited
    Unaudited
    £ £ £

    Operating activities
    Loss before taxation (613,974) (808,647) (5,481,959)

    Adjustments for:
    Depreciation 30,461 40,914 86,405
    Exchange (gain)/loss (24) 1,298 (8,141)
    Loss on disposal of 150 - 1,839

    property, plant and equipment
    Interest received (12,467) (149,977) (228,856)
    Impairment of deferred 145,071 83,738 4,442,563

    exploration expenditure
    Share-based payments 9,200 357,621 583,591
    MCJV - Group share of the 7,634 - 15,385

    loss
    Impairment of goodwill - - 103,188
    Decrease/(Increase) in other (13,856) (320,049) 273,662

    receivables
    (Decrease)/Increase in other 66,682 (9,488) (116,230)

    payables
    Kujima - Group share of 762 - (1,540)

    joint venture gain


    Cash flows from operating (380,361) (804,590) (330,093)

    activities

    Investing activities
    Payments to acquire - (31,391) (43,892)

    property, plant and equipment
    Payments for deferred (601,045) (1,571,051) (4,020,510)

    exploration expenditure
    Interest received 12,467 149,977 228,856
    Investments in associates (168,379) (194,519) (185,718)
    Investments in joint - - (33,753)

    ventures


    Cash flows used in investing (756,957) (1,646,984) (4,055,017)

    activities

    Financing activities
    Proceeds from issue of share - 16,000 14,162

    capital


    Cash flows from financing - 16,000 14,162

    activities


    Net decrease in cash and (1,137,318) (2,435,574) (4,370,948)

    cash equivalents
    Cash and cash equivalents at 2,709,957 7,051,744 7,051,744

    beginning of period
    Exchange (gain)/loss (34,389) 15,607 29,161
    Cash and cash equivalents at 1,538,250 4,631,777 2,709,957

    end of period

    The accompanying notes form an integral part of these consolidated financial statements.

    Notes to the Condensed Consolidated Half Year Financial Statements For the six months ended 30 June 2009


    1 Nature of Operations and General Information

    African Eagle Resources plc ("African Eagle" or the "Company") is a public limited company incorporated and domiciled in England. The Company is listed on the Alternative Investment Market ("AIM") of the
    London Stock Exchange and the Alternative Exchange of the

    Johannesburg Stock Exchange Limited (AltX), and has consented to its shares being traded on the London PLUS Markets. African Eagle is a holding company of a group of mineral exploration and development companies (the "Group"). The principal activities of the Group are the exploration and development of mineral deposits, especially nickel, gold, and copper in Tanzania, Zambia and Mozambique.

    The Group has sufficient financial resources following a successful fund raising (see note 5) to finance its exploration activities and for this reason the Directors continue to adopt the going concern basis in preparing the financial statements. African Eagle's unaudited condensed consolidated half year financial statements ("Financial Statements") are presented in pounds sterling (£), which is also the functional currency of the parent company. The Financial Statements were approved for issue by the Board of Directors on 23 September 2009.


    2 Statement of Compliance and basis of preparation

    The Financial Statements are for the six months ended 30 June 2009. They do not include all the information required for full annual financial statements and should be read in conjunction with the audited consolidated financial statements of the Group for the year ended 31 December 2008, which were prepared under International Financial Reporting Standards ("IFRS") as adopted by the European Union ("EU").

    The financial information is prepared under the historical cost convention and in accordance with the recognition and measurement principles contained within IFRS as endorsed by the EU.

    The revised version of IASB's key standard, IAS 1, Presentation of Financial Statements, is mandatory for periods beginning on or after 1 January 2009 and has been applied to these half year Financial Statements. The revised standard introduces new terms for the individual Financial Statements. The adoption of the standard does not affect the financial position of the Group. The measurement and recognition of the Group's assets, liabilities, income and expenses is unchanged.

    The comparative amounts in the Financial Statements include extracts from the Company's consolidated financial statements for the year ended 31 December 2008. These extracts do not constitute statutory accounts within the meaning of Section 435 of the Companies Act 2006 (the "Act").

    Notes to the Condensed Consolidated Half Year Financial Statements For the six months ended 30 June 2009


    3 Loss Per Share

    (a) Basic loss per share

    The basic loss per share is calculated as the loss for the period divided by the weighted average number of shares in issue during the period. In calculating the diluted loss per share potential ordinary shares such as share options and warrants have not been included as they would have the effect of decreasing the loss per share. Decreasing the loss per share would be anti-dilutive.


    Loss per share 6 months to 6 months to Year to
    30 June 30 June 31 December

    2009 2008 2008


    £ £ £
    Loss for the period (613,974) (808,647) (5,481,959)

    Weighted average number of shares 212,540,128 212,394,524 212,467,525 in issue
    Basic & diluted headline loss per (0.3p) (0.4p) (2.6p)

    share

    (b) Headline loss per share

    Headline loss per share has been calculated in accordance with the Institute of Investment Management and Research's ("IIMR") Statement of Investment Practice No.1 entitled 'The Definition of Headline Earnings' and the South African Institute of Chartered Accountants Circular 8/2007 entitled Headline Earnings. The calculation of headline loss per share is net of tax at the UK prevailing rate of 28%. No diluted headline loss per share has been calculated as it would be anti-dilutive by reducing the headline loss per share.

    Headline Loss


    June June Dec 31,
    30, 2009 30, 2008 2008
    £ £ £ £ £ £
    Gross Net Gross Net Gross Net
    Loss for (613,974) (808,647) (5,481,959)

    the period Adjusted for:


    (Less)/plus 150 108 83,738 60,291 1,839 1,324

    profit/loss on sale of fixed assets Plus
    impairment 145,071 104,451 - 4,442,563 3,198,646

    of exploration assets Plus
    Group share 7,634 5,344 - 15,385 11,077

    of associated loss Less
    Group share 762 549 - (1,540) (1,109)

    of Joint Venture Plus
    impairment - - - 103,188 74,295

    of Goodwill


    Headline (503,522) (748,356) (2,197,725)

    loss

    Weighted
    average 212,540,128 212,394,524 212,467,525

    number of shares in issue Basic &
    undiluted (0.2p) (0.4p) (1.0p)

    headline loss per share

    Notes to the Condensed Consolidated Half Year Financial Statements For the six months ended 30 June 2009


    4 Intangibles

    At 30 June 2009


    Deferred Total
    Exploration costs
    £ £

    Cost:
    At 1 January 2009 9,717,268 9,717,268
    Foreign currency exchange differences (1,326,422) (1,326,422)
    Additions 622,840 622,840
    Impairment costs (145,071) (145,071)
    At 30 June 2009 8,868,615 8,868,615

    At 30 June 2008


    Goodwill on Deferred Total
    Consolidation Exploration costs
    £ £ £

    Cost:
    At 1 January 2008 103,188 8,441,854 8,545,042
    Foreign currency exchange - 694,451 694,451

    differences
    Additions - 1,872,506 1,872,506
    Impairment costs - (83,738) (83,738)
    At 30 June 2008 103,188 10,925,073 11,028,261

    At 31 December 2008


    Goodwill on Deferred Total
    Consolidation Exploration costs
    £ £ £

    Cost:
    At 1 January 2008 103,188 8,441,854 8,545,042
    Foreign currency exchange - 1,758,217 1,758,217

    differences
    Additions - 3,959,760 3,959,760
    Impairment costs (103,188) (4,442,563) (4,545,751)
    At 31 December 2008 - 9,717,268 9,717,268

    Notes to the Condensed Consolidated Half Year Financial Statements For the six months ended 30 June 2009


    5 Post-reporting date events

    On August 7, 2009 the Company announced that the Open Offer to Eligible Shareholders ("Open Offer") was oversubscribed. After scaling back, the Open Offer raised Euro 2,499,939, equivalent to £2,136,700 at the then ruling exchange rate of 1.17 Euro to £1, and accordingly, 53,417,500 Offer Shares were issued at a price of 4p each. It also announced that a placing had been completed by Seymour Pierce, of 30,804,500 new Ordinary Shares with new and existing
    investors at a price of 4p each, raising gross proceeds of

    approximately £1.2 million (the "Placing"). Following the issue of these new Ordinary Shares there are 296,762,128 Ordinary Shares in issue.

    The Directors subscribed for 1,222,500 shares in the Placing and 250,000 shares in the Open Offer.

    Details of individual Directors' subscriptions and their consequent holdings and percentages following the Placing and the Offer are as follows:


    Subscription Subscription Number of Percentage
    in Placing in Offer Ordinary Shares of Enlarged
    held, after the Share
    Director Placing and Offer Capital
    John Park 250,000 - 6,926,801 2.33%
    Euan 250,000 - 1,060,000 0.36%

    Worthington
    Mark Parker 312,500 225,000* 4,033,857 1.36%
    Christopher 152,500 25,000 971,730 0.33%

    Davies
    Bevan Metcalf 137,500 - 207,500 0.07%
    Geoffrey 120,000 - 909,300 0.31%

    Cooper

  • TO BE HELD BY MR MARK PARKER'S SELF-INVESTED PERSONAL PENSION

    ---END OF MESSAGE---

    This announcement was originally distributed by Hugin. The issuer is solely responsible for the content of this announcement.

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