LEW - Lewis Group - Supplementary debtors information for the 6 months ended

LEW - Lewis Group - Supplementary debtors information for the 6 months ended    
                   30 September 2007                                            
LEWIS GROUP LTD                                                                 
Reg. No. 2004/009817/06                                                         
Code : LEW                                                                      
ISIN : ZAE000058236                                                             
SUPPLEMENTARY DEBTORS INFORMATION FOR THE 6 MONTHS ENDED 30 SEPTEMBER 2007      
The following release is supplementary to the Group`s half year results         
published on SENS dated 12th November 2007.                                     
The board has decided to provide additional information on Lewis` debtors` book.
The National Credit Act introduced on 1st June 2007 required finance charges and
insurance to be charged on a monthly basis.  Prior to 1st June 2007 the finance 
charges and insurance were "front charged" for the contract period and was      
included in debtors.  Consequently the calculation of arrears percentage and the
length of the debtors` book is inconsistent as the gross debtors` books for the 
two periods are not comparable.  It is for this reason that these ratios were   
not included in the SENS announcement of 12th November 2007.                    
In the absence of the above information the Board considers the following to be 
pertinent information in assessing the quality of the debtors book.  The company
applies a payment rating assessment to each customer individually.  This payment
rating system has been in operation for many years and is integral to the       
calculation of the impairment provision (doubtful debts) in terms of            
international accounting standards.  Both the payment rating assessment and the 
impairment provision calculation is consistent with prior periods.              
The following is a percentage summary of customers in the four main payment     
rating groupings for September 2007 compared to September 2006.                 
Category 1                                 %          No. of                    
Customers                  

                                                                                
Percentage of customers fully   Sept 07    75.2%      544,864                   
up to date including those who                                                  
have paid 70% or more of        Sept 06    76.3%      530,533                   
amounts due over the contract                                                   
period.                                                                         
Category 2                               %            No. of                    
Customers                  

                                                                                
Percentage of customers who    Sept 07   12.9%        93,465                    
have paid between 70% and 55%                                                   
of amounts due over the        Sept 06   12.4%        86,335                    
contract period.                                                                
Category 3                               %            No. of                    
                                                     Customers                  


Percentage of customers who    Sept 07   8.5%         62,185                    
have paid between 55% and 30%                                                   
of amounts due over the        Sept 06   8.5%         58,646                    
contract period                                                                 
Category 4                                %           No. of                    
                                                     Customers                  
                                                                                
Percentage of customers who     Sept 07   3.4%        24,323                    
have paid 30% or less of                                                        
amounts due over the contract   Sept 06   2.8%        19,507                    
period                                                                          
The doubtful debt provision calculation has been audited and takes effect from  
category 2 and is weighted towards category 3 and 4.                            
Cape Town                                                                       
19 November 2007                                                                
SPONSOR : UBS South Africa (Pty) Ltd                                            
Date: 19/11/2007 10:00:38 Supplied by www.sharenet.co.za                     
Produced by the JSE SENS Department.                  
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