β¨ Financial Performance Measures
THE LINES COMPANY LIMITED-LINE BUSINESS ACTIVITY
Form for the derivation of Financial Performance Measures from Financial Statements-Schedule 1, Part 7
| Derivation Table | Input and Calcuat. | Symbol in form. | ROF | ROE | ROI |
|---|---|---|---|---|---|
| Operating surplus before interest and tax (OSBIIT) | 1,531 | ||||
| Interest on cash,bank & short term investments (ISTI) | 59 | Ξ± | 1,472 | 1,472 | |
| OSBIIT minus ISTI | 1,472 | Ξ± | |||
| Net surplus after tax from financial statements | 875 | n | 875 | ||
| Amortised Goodwill | - | g | - | ||
| Subvention Payment | - | s | - | ||
| Depreciation of SFA at BV (x) | 2,273 | ||||
| Depreciation of SFA at ODV (y) | 2,273 | ||||
| ODV Depreciation adjustment | - | d | |||
| Subvention Payment tax adjustment | - | s* | |||
| Interest Tax Shield | 267 | q | 267 | ||
| Revaluations | (5,732) | r | (5,732) | ||
| Income Tax | (153) | p | (153) | ||
| Numerator | 1,472 | 875 | (4,375) |
| Fixed Assets at Start of Year | 73,819 | | | | |
| Fixed Assets at Year End | 70,548 | | | | |
| Net Working Capital at end of previous financial year | (3,043) | | | | |
| Net Working Capital at end of current financial year | (5,302) | | | | |
| Average Total Funds Employed (ATFE) | 68,011 | c | 68,011 | | 68,011 |
| Total Equity at end of previous financial year | 47,354 | | | | |
| Total Equity at end of current financial year | 42,366 | | | | |
| Average Total Equity | 44,860 | k | | 44,860 | |
| Works Under Construction at end of previous year | 2,095 | | | | |
| Works Under Construction at end of current year | 3,872 | | | | |
| Average Total Works Under Construction | 2,983 | e | 2,983 | 2,983 | 2,983 |
| Revaluations | (5,732) | r | | | |
| Half of revaluations | (2,866) | r/2 | | | (2,866) |
| Intangible assets at end of previous financial year | - | | | | |
| Intangible assets at end of current financial year | - | | | | |
| Average total intangible asset | - | m | | | |
| Subvention Payment at end of previous financial year | - | | | | |
| Subvention Payment at end of current financial year | - | | | | |
| Subvention Payment Tax Adjustment previous year | - | | | | |
| Subvention Payment Tax Adjustment current year | - | | | | |
| Average Subvention payment and tax adjustment | - | v | | | |
| System Fixed Assets at end of previous year at BV | 70,796 | | | | |
| System Fixed Assets at end of current year at BV | 65,457 | | | | |
| Average value of system fixed assets at BV | 68,127 | f | 68,127 | 68,127 | 68,127 |
| System Fixed Assets at year beginning at ODV | 70,796 | | | | |
| System Fixed Assets at end of current year at ODV | 65,457 | | | | |
| Average value of system fixed assets at ODV | 68,127 | h | 68,127 | 65,028 | 67,894 |
| Denominator | | | 65,028 | 41,877 | 67,894 |
| Financial Performance Measure | | | 2.26% | 2.09% | -6.44% |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2002, No 95
Gazette.govt.nz —
NZ Gazette 2002, No 95
β¨ LLM interpretation of page content
π
Financial Performance Measures for The Lines Company Limited
(continued from previous page)
π Trade, Customs & IndustryFinancial Performance, ROF, ROE, ROI, Derivation Table, Operating Surplus, Interest, Depreciation, Revaluations, Income Tax, Fixed Assets, Net Working Capital, Total Equity, Works Under Construction, System Fixed Assets