Announcement   Monday, 13^th December, 2004

TREATT PLC
PRELIMINARY STATEMENT
For the year ended 30 September 2004

Treatt PLC, the manufacturer and supplier of flavour and fragrance ingredients, primarily natural essential oils and natural extracts, announces today its preliminary results for the year ended 30 September 2004.

Summary

• Earnings before interest, tax, depreciation and amortisation (EBITDA) up 17.2% to £3.31m (2003: £2.83m)
• Profit before tax and exceptional items up 10.5% to £2.31 million (2003: £2.09 million)
• Profit after taxation rose by 21% to £1.7 million (2003: £1.4 million)
• Group turnover increased by 0.4% to £31.8 million (2003: £31.7 million)
• Treatt USA $ sales up 41.5%
• Dividends increased 5% to 8.8p per share (2003: 8.4p)
• Earnings per share before exceptional items 16.0p (2003: 14.6p)

Edward Dawnay, Chairman commented:
"The Group has performed well over the last year, with Treatt USA significantly outperforming expectations. Despite the weakness of the US$ and falling orange oil price, EBITDA increased by 17.2%. The prospects for further significant growth at Treatt USA and improved efficiency resulting from the new Enterprise Resource Planning system at R. C. Treatt in the UK bode well for the coming year.”

Chairman's Statement re preliminary results for the year ended 30-09-04.
Preliminary results for the year ended 30-09-04, Summary Financials

For further information please contact:

Treatt PLC 01284 702 500
Hugo Bovill, Managing Director
Richard Hope, Finance Director