SHIPPING group IMC Holdings has reported an attributable profit of $154.05 million for the year to December, up by 27 per cent over the 1993 figure of $121.14 million. Operating profit was up by 32 per cent, from $109.31 million to $144.43 million. Turnover increased by 12 per cent, from $315.65 to $354.73 million, and earnings per share rose by 28 per cent, from 32 to 41 cents. A final dividend of 12 cents a share was expected to be recommended. This, together with the eight-cent interim, would make a total of 20 cents for the year. The total dividend was unchanged from 1993 and would absorb about $74.84 million. Associated companies contributed $9.62 million to the net profit, down by 19 per cent from $11.82 million in 1993. No provision for taxation was required for the year. Retained profit was up from $46.3 million to $79.21 million. Finance director Danny Ho attributed the increase in profit to improved freight rates and the change in the group's accounting policy for drydocking and special survey expenses.