New Zealand Gazette – 2001 – No. 131

Page 3355

✨ Financial Performance Measures



CENTRALINES LIMITED - LINES BUSINESS

FINANCIAL PERFORMANCE MEASURES

FOR THE YEAR ENDED 31 MARCH 2001 (Part 7)

Input and Calculations Symbol in formula ROI ROE ROF
Operating surplus before interest and income tax from financial statements 1,154 1,154 1,154
Operating surplus on cash, bank balances, and short-term investments (OSBIT) 278 876
OSBIT minus IST
Net surplus after tax from financial statements 876 695
Net surplus after tax adjusted pursuant to regulation 18 (NSAT) a 695
Amortisation of goodwill and amortisation of other intangibles g 0
Subvention payment s 0
Depreciation of SFA at ODV (c) c 739
ODV depreciation adjustment (125) (125)
Subvention payment tax shield s' 0
Interest tax shield (92) 0
Revaluations d 459
Income tax t 570
Numerator 876 876 751
-------------------------------------- ------------------- --------- --------- ---------
Fixed assets at end of previous financial year (FA0) f 28,590
Fixed assets at end of current financial year (FA1) 29,058
Adjusted net working capital at end of previous financial year (ANWC0) j 2,405
Adjusted net working capital at end of current financial year (ANWC1) (1,995)
Average total funds employed (ATFE) o 29,029
-------------------------------------- ------------------- --------- ---------
Total equity at end of previous financial year (TE0) k 32,949
Total equity at end of current financial year (TE1) 33,594
Average total equity 33,272

Derivation Table Notes

ROI

  • Numerator = 876
  • Formula = o

ROE

  • Numerator = 876
  • Adjustments:
    • add: 695
    • add: 0
    • add: 0
    • add (125)
    • deduct: 0
    • deduct: 0
    • Result = 1,446
  • Adjusted numerator = 384 (after tax adjustment 570 * 0.673)

ROF

  • Numerator = 751
  • Adjustments:
    • add: 695
    • add: 0
    • add: 739
    • deduct: (125)
    • deduct: 0
    • add: 459
    • Result = 2,519
  • Adjusted numerator = 570 (after tax adjustments)
OSBIT^(a)* 3.9 9.1 + 0.8 + 0.1 = d


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 2001, No 131


Gazette.govt.nz — PDF NZ Gazette 2001, No 131




✨ LLM interpretation of page content

🏭 Centralines Limited Financial Performance Measures (continued from previous page)

🏭 Trade, Customs & Industry
31 March 2001
Financial Performance, ROI, ROE, ROF, Centralines Limited