RNS Number:5543S
Pennon Group PLC
27 November 2003


                                                                                                              
                                                                27 November 2003

PENNON GROUP PLC
INTERIM RESULTS FOR THE HALF YEAR ENDED 30 SEPTEMBER 2003

Pennon Group announces its unaudited results for the half year ended 
30 September 2003.

A presentation for City audiences will be held today, 27 November, at 09:00 at 
The Merrill Lynch Financial Centre, 2 King Edward Street, London, EC1.

FINANCIAL HIGHLIGHTS

  *       Operating profit up 5.8% to #70.6m.

  *       Profit before tax up (after goodwill) 2.4% to #42.7m.

  *       Earnings per share (before deferred tax) up 5.8% from 29.5p to 31.2p.

  *       Interim dividend per share up 4.8% to 13.2p.


BUSINESS HIGHLIGHTS

  *       South West Water :

            *    Operating profit up 4.4%.

            *    On track to outperform the current regulatory contract.

            *    Draft Business Plan submitted to Ofwat for period 2005-10.

            *    Continuing to improve efficiency whilst delivering record 
                 levels of drinking water and bathing water compliance.

            *    Highest proportion of high quality rivers in England.

  *       Viridor Waste :

            *    Operating profit before goodwill up 26%.

            *    Strong growth in profits from landfill and power generation.

            *    2002/03 acquisitions in total earnings enhancing (before 
                 goodwill) and performing in line with expectations.

            *    Churngold Holdings acquired for #19.8m in June 2003.

            *    2.8m m3 planning gain at Pilsworth landfill and preferred 
                 bidder for West Sussex PFI.


STRATEGIC HIGHLIGHTS AND PROSPECTS

  *       Pennon Group clearly focused on water, sewerage and waste management.

  *       The Group continues to be well placed for the future :

          *      South West Water : strong growth in Regulatory Asset Value to 
                 2005; remains confident of outperforming the regulatory 
                 contract to 2005.
          *      Viridor Waste :  successful focused strategy -  capitalising on 
                 landfill asset base; exploiting landfill gas power generation 
                 opportunities; continuing to pursue profitable opportunities in 
                 line with the Government's developing waste strategy.

The Chairman, Ken Harvey, said, "These results demonstrate further profitable
growth in the Group, affirming our strategy of concentrating on our two key
businesses, South West Water and Viridor Waste.  South West Water continues with
its service improvements to customers, has delivered further efficiencies and
will outperform the regulatory contract to 2005.  As a result of its successful
focused strategy, Viridor Waste has delivered continued strong growth in trading
year to date.

"The strong performance across the Group underpins our confidence in pursuing 
our progressive dividend policy."

For further information on 27 November 2003, please contact :
David Dupont             Group Director of Finance     )
Jo Finely                Investor Relations Manager    )     020 7251 3801
Edward Orlebar           Finsbury Group                )




GROUP OVERVIEW

  *       Group turnover rose 12.3% to #234.8m.

  *       Group operating profit rose by 5.8% to #70.6m.

  *       Group profit before tax was up 2.4% to #42.7m.

  *       Earnings per share before deferred tax increased by 5.8% to 31.2p.  
          Earnings per share after deferred tax increased by 27.4% to 30.7p.

  *       Capital expenditure for the Group was #85.6m (2002 - #90.9m).

  *       One waste management business, Churngold Holdings Limited, was 
          acquired during the half year for a total cash consideration of 
          #19.8m.

  *       Net debt for the Group was #1,036.9m, an increase of #48.3m since 
          31 March 2003.  Gearing, being net borrowings to shareholders' funds, 
          was 114%.  Interest cover was 2.5 times for the 30 September 2003 half 
          year (2002 - 2.7 times).  At 31 March 2003 the equivalent figure was 
          2.4 times.

  *       The interim dividend of 13.2p per share represents an increase of 4.8% 
          over the equivalent figure for September 2002.  It will be paid on 
          8 April 2004 to shareholders on the register on 9 January 2004.  The 
          Board reaffirms its intention to pursue a progressive dividend policy 
          and is offering shareholders a scrip dividend alternative.


SOUTH WEST WATER
South West Water turnover rose by #9.4m to #146.0m in the half year.  Approved
tariff increases, including the 4.4% K factor, amounted to #10.1m.  Customers
switching from unmeasured to metered charging caused a reduction of #3.1m in
turnover.  Other factors, including 4,000 new customer connections, together
with a small increase in measured demand, contributed #2.4m.

South West Water's operating profit rose 4.4% to #61.1m.  Operating costs,
including depreciation, increased by #6.8m to #84.9m.  Additional costs from new
capital schemes of #3.8m, inflation of #1.3m and #3.6m of other cost increases,
mainly pensions and direct cost of sales, were offset by #1.9m of efficiency
savings in the half year.  South West Water remains ahead of Ofwat's efficiency
targets and is on track to deliver further efficiency savings to outperform the
regulatory contract to 2005.

The company's Draft Business Plan, which forms part of the 2004 Periodic Review
process, was submitted to Ofwat in August.  The Draft Plan comprises three
options, these being Reference Plans A and B and the company's Preferred
Strategy, and now goes forward for a period of consultation.  Its purpose is to
inform a debate which will lead to decisions by Government early in 2004 as to
the quality obligations on which final proposals will be prepared for April
2004.  Following a Draft Determination in July 2004, Ofwat will make a Final
Determination in November 2004 of the prices which customers will pay from 1
April 2005.

Capital expenditure reduced as expected in line with the regulatory requirements
by #11m to #69.8m.  #25.8m was invested in water supply improvements including
water mains renovation, water treatment works enhancement and leakage control. 
Ofwat's latest report on leakage notes that SWW is one of the leading companies
in managing water leakage and continues to deliver results in line with Ofwat's
leakage target.  The report also confirms that South West Water is in the top
band for security of supply.  Over 200km of water mains were laid, replaced or
refurbished during the half year.  Drinking water quality and river water
quality are at an all time high and the region features the highest proportion
of high quality rivers in England.

Waste water services investment expenditure was #28.8m of which #11.9m was
invested in the company's "Clean Sweep" bathing water programme which is now
virtually complete.  New works were commissioned at Croyde Bay and the waste
water treatment works at Lynmouth was upgraded.  Only 1 of the region's 141
bathing waters along the South West coastline failed to comply with the European
Union's mandatory standards and Devon has achieved 100% compliance for the first
time ever.  In addition 115 of the region's bathing waters met the more
stringent EU guideline standards, one of the best performances of any region in
the UK.

The strong growth in South West Water's Regulatory Asset Value (RAV) is expected
to outstrip the increase in the company's net debt to 2005.

South West Water's Draft Business Plan projects debt to RAV reaching around 60%
by March 2010.  On this basis, the Group does not expect to need additional
equity funding for South West Water for the K4 period.

VIRIDOR WASTE
Viridor Waste has continued to trade strongly in the six months ended 30
September 2003, building further on the growth achieved over the past three
years.  Turnover was #90.7m, an increase of #16.3m over the half year to 30
September
2002.

Viridor Waste operating profit before goodwill for the half year rose by 26% to
#11.1m (#10.0m after goodwill) compared to #8.8m in 2002/03 (#8.3m after
goodwill).  Excluding the effect of acquisitions made since 30 September 2002
operating profit grew by 9%.  Operating profit contributions from landfill and
power generation increased by 10% and 78% respectively, the latter including the
premium pricing benefits of Renewables Obligations Certificates (ROCs).
Operating margin, excluding landfill tax, was 16.8% (2002 - 16.6%).  Earnings
before interest, tax, depreciation and amortisation (EBITDA) grew from #19.0m to
#21.5m.  Capital expenditure for the half year was #15.7m (2002 - #10.7m).

Total landfill disposal volumes increased by 9.2% to 1,865k tonnes.  Underlying
gate fees rose by 8%, well ahead of cost increases.  In October Viridor achieved
planning permission for a further 2.8m cubic metres of landfill void at
Pilsworth, serving North Manchester and the surrounding area, which will extend
landfilling operations at the site until 2020.  Consented landfill, including
Pilsworth, increased from 80m cubic metres at 31 March 2003 to 81m cubic metres
currently as a result of this planning gain less usage during the half year. 
Viridor is currently filling its landfills at a rate of circa 4m cubic metres
per annum.

Viridor Waste's total power generation capacity increased by 8% to 40 MW during
the half  year, in addition to the 30% increase in 2002/03.  All of this
increased capacity benefits from premium prices under ROCs and underpins the
strong profit growth achieved.

Viridor Waste has been chosen as preferred bidder for its first PFI waste
management contract with West Sussex County Council.  The final 25 year contract
is expected to see Viridor taking over and running the county's 11 civic amenity
sites and recycling centres as well as new facilities, including a new materials
recovery facility, as they come on-stream.

The three acquisitions made during 2002/03 were in total earnings enhancing
before goodwill in the half year, as projected.  In June 2003 Churngold Holdings
Limited was acquired.  Churngold has waste recycling and transfer stations along
with associated collection activities in the Bristol area, Glasgow and
Edinburgh.  It has an excellent geographic and business fit with Viridor Waste's
existing activities in the South West of England and in Scotland.  Churngold is
currently being integrated and is trading in line with expectations.

Reflecting the growth in business and to further improve operational
effectiveness, Viridor Waste has implemented a new regional management
structure.

PENSIONS
The Group pension schemes showed an indicative net deficit at 30 September 2003
at a similar level to the reported FRS17 net deficit of #59.4m at 31 March 2003,
with a recovery in investment values being offset by further adverse movements
in the interest rates used in discounting liabilities.  This deficit represents
circa 7% of total market capitalisation.  The next triennial actuarial valuation
is due in April 2004.  From 1 April 2003 employer contributions were increased
to 11.5% from 4.8%.  The Group's defined contribution pension scheme for Viridor
Waste employees was introduced in July 2003.

TAXATION
The mainstream corporation tax charge for the half year was #4.2m (2002 #2.0m).

The deferred tax charge for the half year to 30 September 2003 was #0.7m 
(2002 - #7.3m).

FINANCING
The total interest charge increased from #24.5m to #27.8m.  The 2002/03 result
included a #2m interest benefit from the sale proceeds of Viridor
Instrumentation.  The average interest rate on net debt was reduced from 6.4% to
5.5%.

The Group funding strategy utilises a mix of fixed and floating rate borrowings.
 To take advantage of current low interest rates and reduce the risk of adverse
movements, South West Water continues its strategy of entering into swap
arrangements to fix the interest rate on the majority of its debt for the period
up to March 2005.

STRATEGY AND PROSPECTS

The Board's priority continues to be on creating shareholder value and
satisfying customer needs.  This will be achieved by South West Water continuing
to grow its Regulatory Asset Value and outperforming the regulatory contract up
to 2005 and Viridor Waste continuing its strategy of creating long-term
sustainable profit growth, particularly in landfill and power generation.



Ken Harvey
Chairman
27 November 2003





PENNON GROUP PLC
GROUP PROFIT AND LOSS ACCOUNT
for the half year ended 30 September 2003
                                                           Half year ended    Half year ended     Year ended
                                                              30 September       30 September       31 March
                                                                      2003               2002           2003
                                                               (unaudited)        (unaudited)
Turnover                                       Notes                    #m                 #m             #m

Continuing operations                                               227.2              209.0          417.2

Acquisitions                                                          7.6                  -              -

Total turnover                                                      234.8              209.0          417.2


Group operating profit

Continuing operations                                                70.5               66.7          127.0

Acquisitions                                                          0.1                  -             -

Total Group operating profit                                         70.6               66.7          127.0

Share of operating loss in joint venture/                            (0.1)              (0.5)          (0.7)
associate

Total operating profit                                               70.5               66.2          126.3

Net interest payable                                                (27.8)             (24.5)         (52.1)

Profit on ordinary activities
  before taxation                                                    42.7               41.7           74.2

Tax on profit on ordinary activities            (3)                  (4.9)              (9.3)         (17.1)

Profit on ordinary activities after taxation                         37.8               32.4           57.1

Dividends                                       (4)

    Special interim dividend                                             -             (95.9)         (95.9)

    Interim and final dividends                                     (16.4)             (15.6)         (48.4)
                                                                    (16.4)            (111.5)        (144.3)

Retained surplus/(deficit) transferred to/
(from) reserves                                                      21.4              (79.1)         (87.2)
                                                                     

Earnings per share                              (5)

Before deferred tax

    Adjusted basic                                                   31.2p              29.5p          55.0p

    Adjusted diluted                                                 31.1p              29.4p          54.8p

After deferred tax

    Basic                                                            30.7p              24.1p          44.3p

    Diluted                                                          30.5p              24.0p          44.2p

Dividend per share                              (4)                  13.2p              82.6p         109.1p



There were no recognised gains or losses other than the profit for the six
months to 30 September 2003 and for the year to 31 March 2003.

The special interim dividend in the half year ended 30 September 2002 related to
the return to shareholders of the sale proceeds from the disposal of Viridor
Instrumentation.


PENNON GROUP PLC
SUMMARISED GROUP BALANCE SHEET
at 30 September 2003
                                                      30 September 2003 30 September 2002           31 March
                                                            (unaudited)       (unaudited)               2003
                                                                     #m                #m                 #m

Fixed assets
      Intangible assets                                           45.7              19.7               37.6

      Tangible assets                                          2,105.6           1,968.9            2,046.4

      Investments                                                  2.1               3.2                1.9

                                                               2,153.4           1,991.8            2,085.9

Current assets

      Stocks                                                       3.8               3.0                4.0

      Debtors                                                    104.8              87.0               87.6

      Investments and cash                                       225.1             340.0              191.0

                                                                 333.7             430.0              282.6

Creditors: amounts falling due
  within one year                                               (258.9)           (362.0)            (265.1)


Net current assets                                                74.8              68.0               17.5


Total assets less current liabilities                          2,228.2           2,059.8            2,103.4


Creditors: amounts falling due
  after more than one year                                    (1,187.7)         (1,040.3)          (1,083.3)

Provisions for liabilities and charges                           (90.3)            (81.6)             (90.6)

Deferred income                                                  (39.1)            (39.9)             (39.4)


Net assets                                                       911.1             898.0              890.1


Capital and reserves

      Called-up share capital                                    137.6             137.2              137.2

      Share premium account                                      154.2             152.6              152.8

      Profit and loss account                                    619.3             608.2              600.1

Shareholders' funds                                              911.1             898.0              890.1




PENNON GROUP PLC
GROUP CASH FLOW STATEMENT
for the half year ended 30 September 2003
                                                           Half year ended    Half year ended       Year ended
                                                         30 September 2003  30 September 2002         31 March
                                                               (unaudited)        (unaudited)             2003
                                             Note                       #m                 #m               #m
Net cash inflow from operating
  activities                                    (7)                 103.8              108.4            198.9

Returns on investments and
  servicing of finance                                               (9.6)              (7.0)           (42.9)

Taxation                                                                -                0.5                -
Capital expenditure and financial
  investment                                                        (95.5)             (95.4)          (198.2)

Acquisitions                                                        (20.0)             (19.7)           (37.2)
Equity dividends paid                                               (15.6)             (16.6)          (147.3)
Net cash outflow before use of
liquid resources and financing                                      (36.9)             (29.8)          (226.7)

Management of liquid resources                                        5.1               69.4             67.6

Financing                                                            72.8              103.8            140.7

Increase/(decrease) in cash in  period                               41.0              143.4            (18.4)



PENNON GROUP PLC
SEGMENTAL ANALYSIS BY CLASS OF BUSINESS
for the half year ended 30 September 2003
                                                   Half year ended     Half year ended        Year ended
                                                 30 September 2003   30 September 2002          31 March
                                                       (unaudited)         (unaudited)              2003
                                                                #m                  #m                #m
Turnover
Continuing operations
Water and sewerage                                          146.0               136.6             270.2
Waste management                                             90.7                74.4             152.3
Other                                                         3.8                 2.6               5.2
Less intra-group trading                                     (5.7)               (4.6)            (10.5)

Group totals                                                234.8               209.0             417.2

Group operating profit
Continuing operations before goodwill
  amortisation
Water and sewerage                                           61.1                58.5             111.5
Waste management                                             11.1                 8.8              19.1
Other                                                        (0.5)               (0.1)             (2.1)

Total continuing operations                                  71.7                67.2             128.5

Goodwill amortisation
Waste management                                             (1.1)               (0.5)             (1.5)

Group totals                                                 70.6                66.7             127.0

Profit on ordinary activities before
  taxation
Continuing operations
Water and sewerage                                           37.2                36.8              67.1
Waste management                                              7.5                 7.0              14.2
Other*                                                       (2.0)               (2.1)             (7.1)

Group totals                                                 42.7                41.7              74.2


*includes interest arising on parent company financing of acquisitions.

Continuing operations include acquisitions.




PENNON GROUP PLC

NOTES
1.             The results for the half year ended 30 September 2003 are 
               unaudited as were those for the half year ended 30 September 
               2002.  The same accounting policies have been applied as those 
               set out in the Pennon Group Plc Annual Report and Accounts for 
               the year ended 31 March 2003.

2.             The financial information for the year ended 31 March 2003 does 
               not constitute full financial statements within the meaning of 
               section 240 of the Companies Act 1985.  The full financial 
               statements for that year have been delivered to the Registrar of 
               Companies.  The independent auditors' report on those financial
               statements was unqualified and did not contain a statement under 
               section 237 (2) or (3) of the Companies Act 1985.

3.             Tax on profit on ordinary activities comprises :


                                             September          September             March
                                                  2003               2002              2003

                                                    #m                 #m                #m

United Kingdom corporation tax                     4.2                2.0              3.4

Deferred taxation                                  0.7                7.3             13.7

                                                   4.9                9.3             17.1


                The tax charge for September 2003 and September 2002 has been 
                derived by applying the anticipated effective annual tax rate to 
                the first half year profit before tax.

4.              Dividends
                                          September     September       March
                                                2003         2002        2003
                                                  #m           #m          #m
Special interim dividend of 70.0p
 per share                                        -          95.9        95.9
Interim dividend of 13.2p (September
   2002 12.6p) per share                       16.4          15.6        15.6
Final dividend of 26.5p per share                 -             -        32.8
                                               16.4         111.5       144.3


                The special interim dividend in the half year ended 30 September 
                2002 related to the return to shareholders of the sale proceeds 
                from the disposal of Viridor Instrumentation.

5.              Earnings per Ordinary share

                Basic and diluted earnings per share

                The calculation of earnings per share is based on the profit on 
                ordinary activities after taxation divided by the weighted 
                average number of ordinary shares in issue during the half year 
                of 123.3 million (2002 134.4 million).  The average number of 
                shares in issue was reduced by a share capital consolidation on 
                2 September 2002 whereby every 111 Ordinary shares of #1 each 
                were replaced by 100 new Ordinary shares of #1.11 each.

                All share options with an exercise price lower than the average 
                market price of the Company's shares during the half year have 
                been included in the calculation of diluted earnings per share.  
                The weighted average number of shares in issue during the half 
                year, taking account of the dilutive effect of share options, 
                was 123.9 million (2002 134.8 million).

                Adjusted basic and diluted earnings per share

                Adjusted earnings per share have been calculated to exclude the 
                impact of deferred tax on the results, as this item can have a 
                distorting effect on earnings from year to year and therefore 
                warrants separate consideration.  Adjusted earnings have been 
                calculated as follows :

                                                30 September   30 September       31 March
                                                        2003           2002           2003
                                                          #m             #m             #m

Profit on ordinary activities after taxation            37.8           32.4          57.1
Deferred tax                                             0.7            7.3          13.7
Adjusted earnings                                       38.5           39.7          70.8

6.              The interim dividend of 13.2p per share will be paid on 8 April 
                2004 to shareholders on the register on 9 January 2004.


7.              Reconciliation of Group operating profit to net cash inflow from 
                operating activities:

                                                        Half year Half year ended    Year ended
                                                            ended    30 September      31 March
                                                     30 September            2002          2003
                                                             2003     (unaudited)                     
                                                      (unaudited)
                                                               #m              #m            #m              

Group operating profit                                      70.6               66.7      127.0

Depreciation charge                                         42.1               40.0       79.8

Amortisation of intangible fixed assets                      1.1                0.5        1.5

Provision for impairment of fixed asset
  investments                                                0.4                0.2        1.4

Deferred income released to profits                         (0.6)              (0.6)      (1.2)

Decrease in provisions for liabilities
  and charges                                               (1.4)              (0.7)      (2.0)

Decrease/(increase) in stocks                                0.2                0.2       (0.8)

(Increase)/decrease in debtors (amounts
  falling due within and over one year)                    (11.0)              (4.1)       1.1

Increase/(decrease) in creditors (amounts
  falling due within and over one year)                      2.3                6.4       (7.1)

Loss/(profit) on disposal of tangible fixed assets           0.1               (0.2)      (0.8)

Net cash inflow from operating activities                  103.8              108.4      198.9


8.               Acquisitions

                 The terms of the agreement with the other shareholders of 
                 Enviro-Logic Limited, (now renamed Peninsula Water Limited), 
                 provided an option for Pennon Group Plc to acquire full 
                 ownership of the company after five years.  The option was 
                 taken up on 6 May 2003.  No consideration was payable. Net 
                 overdraft balances acquired were #0.1 million.

                 On 5 June 2003 the entire issued share capital of Churngold 
                 Holdings Limited, (now renamed Viridor Waste (Holdings Bristol) 
                 Limited), was purchased by Viridor Waste Management Limited for 
                 a cash consideration of #19.8 million.  Net overdraft balances 
                 acquired were #0.1 million.  The acquisition was accounted for 
                 using the acquisition method and provisional goodwill arising 
                 on the acquisition, amounting to #9.2 million, has been
                 capitalised and will be amortised over 20 years.

                 On 31 July 2003 #3.7 million of loan notes were issued in 
                 settlement of contingent consideration now due in respect of 
                 the acquisition of Terry Adams Limited in 1997.  Provisional 
                 goodwill arising on this acquisition, amounting to #2.2 
                 million, has been written off to Group reserves.

9.               Analysis of net debt:

                                             At   Cash flow Acquisitions      Non-cash        At 30
                                        1 April               (excluding     movements    September
                                           2003              cash items)                       2003
                                             #m          #m           #m            #m           #m

Cash at bank and in hand                   8.6         1.4            -             -         10.0

Current asset investments:

     Overnight deposits                    4.3        37.1            -             -         41.4

Bank overdrafts                          (14.1)        2.5            -             -        (11.6)

                                          (1.2)       41.0            -             -         39.8

Debt due within one year
     (other than bank overdrafts)        (58.0)        9.4         (0.1)          19.1       (29.6)

Debt due after more than
     one year                           (385.6)      (65.0)        (0.4)        (22.8)      (473.8)

Finance lease obligations               (721.9)      (15.4)        (2.9)         (6.8)      (747.0)
                                      (1,165.5)      (71.0)        (3.4)        (10.5)    (1,250.4)

Current asset investments:

     Other than overnight deposits       178.1        (5.1)           -           0.7        173.7
                                        (988.6)      (35.1)        (3.4)         (9.8)    (1,036.9)

                 Non-cash movements include transfers between categories of debt 
                 for changing maturities, increased accrued finance charges 
                 within finance lease obligations, loan notes issued (note 8) 
                 and increased accrued interest on cash deposits to secure 
                 rental obligations.

10.              The interim report will be posted to shareholders on 
                 30 January 2004 and will also be available from the Company's 
                 registered office.


Pennon Group Plc
Registered Office:  Peninsula House,
Rydon Lane, Exeter, EX2 7HR.

Registered in England No.  2366640

www.pennon-group.co.uk


                      This information is provided by RNS
            The company news service from the London Stock Exchange
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