BRIEF-Tullow Oil returns to profit in first half

July 27 (Reuters) - Tullow Oil Plc

* H1 profit before tax of $24 million versus loss before tax of $10 million

* H1 sales revenue of $541 million versus $820 million a year earlier

* Production start from ten field expected in early aug, gradual ramp-up in production towards fpso capacity of 80,000 bopd seen around end 2016

* Expects average 2016 gross production for jubilee field around 74,000 bopd; in europe, fy guidance revised to 6-7,000 boepd

* Net debt at 30 june 2016 of $4.7 billion with facility headroom and free cash of $1.0 billion

* Mark-To-Market value of oil hedges of over $300 million at 30 june 2016 Source text for Eikon: Further company coverage: (London Equities Newsroom)

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