β¨ Financial Performance Measures
NEW ZEALAND GAZETTE
8 SEPTEMBER
SCANPOWER LIMITED - LINES BUSINESS FINANCIAL PERFORMANCE MEASURES FOR THE YEAR ENDED 31 MARCH 2000
Derivation Table (Part 7)
| Input and Calculations | Symbol in formula | ROI | ROE | ROF |
|---|---|---|---|---|
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSFIT) | 255,630 | 255,630 | 255,630 | |
| Interest on cash, bank balances, and short-term investments (STI) | i | 103,024 | 103,024 | 103,024 |
| OSEBT minus iSTI | g | 152,606 | 152,606 | 152,606 |
| Net surplus after tax adjusted pursuant to regulation 18 (NSAT) | n | 114,721 | 114,721 | 114,721 |
| Amortisation of goodwill and amortisation of other intangibles | 0 | 0 | 0 | |
| Subvention payment | s | 253,022 | ||
| Depreciation of SFA at ODV (s) | d | 644,548 | 644,548 | |
| COV depreciation adjustment | (391,526) | (391,526) | ||
| Subvention payment tax adjustment | s' | 0 | 0 | add |
| Interest tax shield | 33 | |||
| Revaluations | r | 140,808 | ||
| Income Tax | t | 0 | ||
| Numerator | (276,805) | (238,920) | ||
| Fixed assets at end of previous financial year (FAp) | p | 5,435,731 | ||
| Fixed assets at end of current financial year (FAc) | a | 4,336,825 | ||
| Adjusted net working capital at end of previous financial year (ANWCp) | (9,073) | |||
| Adjusted net working capital at end of current financial year (ANWCa) | 210,761 | |||
| Average total funds employed (ATFE) | 4,987,122 | 4,987,122 | 4,987,122 | |
| Total equity at end of previous financial year (TEp) | e | 8,286,015 | ||
| Total equity at end of current financial year (TEc) | k | 4,733,139 | ||
| Average total equity | 6,559,577 |
Formula and Calculations
| add | add | add | deduct | deduct | ||
|---|---|---|---|---|---|---|
| ROI | 152,606 | 0 | 0 | 0 | (391,526) | 3 |
| (391,526) | 140,808 | |||||
| (379,761) |
| add | add | add | deduct | deduct | ||
|---|---|---|---|---|---|---|
| ROE | 152,606 | 114,721 | 0 | (391,526) | 0 | (276,805) |
| add | add | add | deduct | deduct | ||
|---|---|---|---|---|---|---|
| ROF | 152,606 | 0 | 0 | (391,526) | (238,920) | (238,920) |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2000, No 125
Gazette.govt.nz —
NZ Gazette 2000, No 125
β¨ LLM interpretation of page content
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ScanPower Limited - Lines Business Financial Performance Measures for the Year Ended 31 March 2000
(continued from previous page)
π Trade, Customs & IndustryFinancial performance, ROI, ROE, ROF, Operating surplus, Net surplus, Subvention payment, Depreciation, Income tax