✨ Financial Performance Measures
NEW ZEALAND GAZETTE
No. 132
GENERALINES LIMITED - LINES BUSINESS FINANCIAL PERFORMANCE MEASURES FOR THE YEAR ENDED 31 MARCH 2002 (Part 7)
| Input and Calculations | Symbol in formula | ROI | ROE | ROF |
|---|---|---|---|---|
| (24) | ||||
| a | add | |||
| Operating surplus before interest and income tax from financial statements | OSBIT | 324 | 324 | |
| 348 | ||||
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 | OSBITT | 348 | (24) | |
| add | ||||
| Interest on cash, bank balances, and short-term investments (STI) | 118 | 118 | ||
| n | 0 | |||
| Net surplus after tax from financial statements | NSAT | add | ||
| 0 | ||||
| Amortisation of goodwill and amortisation of other intangibles | ||||
| b | 0 | |||
| Subvention payment | ||||
| c | 598 | |||
| Depreciation of SFA at COV (%) | 901 | (303) | (303) | |
| d | add | add | ||
| COV depreciation adjustment | (303) | |||
| str | ||||
| Subvention payment tax adjustment | 0 | 0 | ||
| e | (106) | |||
| Interest tax | 179 | (106) | ||
| f | 179 | |||
| Revaluations | ||||
| g | (4,601) | (327) | ||
| Income tax | (5,001) | |||
| h | (185) | |||
| Numerator | 29,053 | |||
| Fixed assets at end of previous financial year (FAₚ) | 25,106 | |||
| Fixed assets at end of current financial year (FAₖ) | (1,955) | |||
| i | ||||
| Adjusted net working capital at end of previous financial year (ANWCₚ) | (376) | |||
| j | 25,897 | |||
| Adjusted net working capital at end of current financial year (ANWCₖ) | 25,897 | |||
| k | ||||
| Average total funds employed (ATFE) | 33,594 | |||
| 27,467 | ||||
| Total equity at end of previous financial year (TEₚ) | ||||
| 30,531 | ||||
| Total equity at end of current financial year (TEₖ) | ||||
| Average total equity |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2002, No 132
Gazette.govt.nz —
NZ Gazette 2002, No 132
✨ LLM interpretation of page content
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Generalines Limited Financial Performance Measures
(continued from previous page)
🏭 Trade, Customs & IndustryFinancial Performance, ROI, ROE, ROF, Operating Surplus, Depreciation, Income Tax