Lonmin Plc - Unaudited Restatement of Accounts: Amendment

Lonmin Plc - Unaudited Restatement of Accounts: Amendment                       
Lonmin Plc                                                                      
(Incorporated in England and Wales)                                             
(Registered in the Republic of South Africa)                                    
(Registration number 1969/000015/10)                                            
JSE code: LON                                                                   
Issuer Code: LOLMI & ISIN: GB0031192486                                         
("Lonmin")                                                                      
We refer to the announcement from Lonmin"s Plc entitled `Adoption of            
international Financial Reporting Standard: Unaudited Restatement of Accounts"  
issued by SENS this morning, 15 February 2006.                                  
Please note that the tables entitled:                                           
3. Financial Statements                                                         
(a)  Group Income Statement for the year to 30 September 2005.                  
(b)  Group Income Statement for the six months to 31 March 2005.                
(c)  Group Statement of recognised income and Expenses under IFRS - for the year
     to 30 September 2005.                                                      
(d)  Group Statement of Recognised Income and Expenses under IFRS - for the six 
     months to 31 March 2005.                                                   
were not formatted, correctly.  We therefore attach these tables once again for 
clarity.                                                                        
Financial Statements                                                            
a.   Group Income Statement for the Year to 30 September 2005                   
Year to                   Year to            

                                   30 Sept                   30 Sept            
                                   2005        IFRS          2005               
Note                               UK GAAP     Adjustments   IFRS               
$m          $m            $m                  

Revenue                            1,128       -             1,128              
- continuing operations            1,122       -             1,122              
- acquisitions                     6           -             6                  
EBITDA (5)                         416         1             417                
- continuing operations            424         1             425                
- acquisitions                     (8)         -             (8)                
Depreciation and amortisation      (69)        2             (67)               
Operating profit (1)           5a  347         3             350                
- continuing operations            357         3             360                
- acquisitions                     (10)        -             (10)               
Finance income                     2           9             11                 
Finance expenses                   (29)        (16)          (45)               
Share of profit of associate       3           -             3                  
Profit before taxation             323         (4)           319                
Income tax expense                 (118)       -             (118)              
Profit for the period          5a  205         (4)           201                
- attributable to minority         42          1             43                 
interest                                                                        
- attributable to equity           163         (5)           158                
shareholders of Lonmin Plc                                                      
Basic earnings per share           115.0c      (3.5) c       111.5c             
Diluted earnings per share (6)     113.4c      (1.9) c       111.5c             
Financial ratios                                                                
Tax rate (7)                       39%                       39%                
Net debt to EBITDA                 1.4 times                 1.4 times          
3.   Financial Statements                                                       
b.   Group Income Statement for the Six Months to 31 March 2005                 
Six Months               Six Months     

                                        to          IFRS         to             
                                        31 March    Adjustments  31 March       
                                        2005        $m           2005           
UK GAAP(8)               IFRS           

                                        Note                     $m             
                                        $m                                      
                                        UK GAAP*                                
Revenue                               421         -            421            
  EBITDA (5)                            177         (14)         163            
  Depreciation and amortisation         (29)        -            (29)           
  Operating profit (1)             5a   148         (14)         134            
Finance income                        1           5            6              
  Finance expenses                      (10)        8            (2)            
  Share of profit of associate          3           -            3              
  Profit before taxation                142         (1)          141            
Income tax expense                    (57)        4            (53)           
  Profit for the period             5a  85          3            88             
  - attributable to minority interest   16          (1)          15             
  - attributable to equity shareholders 69          4            73             
of Lonmin Plc                                                                 
  Basic earnings per share              48.7c       2.8c         51.5c          
  Diluted earnings per share (6)        48.5c       (5.2) c      44.3c          
  Financial ratios                                                              
Tax rate (7)                          40%                      38%            
3.    Financial Statements (continued)                                          
c.  Group Statement of Recognised Income and Expenses under IFRS -              
     for the Year to 30 September 2005                                          
Attributable               Year to         

                                     to            Minority     30 September    
                                     shareholders  interest     2005            
                                     of            $m           $m              
Lonmin Plc                                 

                                     $m                                         
Profit for the period                 158           43           201            
Actuarial gains on post retirement    7             -            7              
benefit plan                                                                    
Total recognised income for the       165           43           208            
period                                                                          
d.   Group Statement of Recognised Income and Expenses under IFRS -             
for the Six Months to 31 March 2005                                             
                                                                     Six        
                                      Attributable                 Months to    
                                      to             Minority      31 March     
shareholders   interest       2005        

                                      of             $m            $m           
                                      Lonmin Plc                                
                                      $m                                        
Profit for the period                73             15            88          
  Actuarial gains on post retirement   2              -             2           
 benefit plan                                                                   
  Total recognised income for the      75             15            90          
period                                                                         
15 February 2006                                                                
Date: 15/02/2006 12:03:25 PM Supplied by www.sharenet.co.za                     
Produced by the JSE SENS Department