✨ Financial Performance Measures




SCANPOWER LIMITED - LINES BUSINESS

FINANCIAL PERFORMANCE MEASURES - DERIVATION TABLE

FOR THE YEAR ENDED 31 MARCH 2003 (PART 7)

Symbol in formula a n g s d s' q l p Numerator
Input and calculations 282 67 215 189 0 220 609 (389) (22) 93
0 0 (246)
Adjusted net working capital at end of previous financial year (ANWC)

ROI

| | 215 | | | | | | 0 | | 0 | add |
| | | | | | add | | | deduct | | deduct |
| | | | | | | | (389) | | (22) |
| | | | | | | | | | 93 |
| | | | | | | | | | (246) | OSBL^(a) = a + g - s + d - s' |

ROE

| | 215 | | | 189 | | | 0 | | 0 | add |
| | | | | | add | | | add | | deduct |
| | | | | | | (389) | | (22) |
| | | | | | | | | 93 |
| | | | | | | | | (208) | NSA^(a) = n + g - s + l = d |

ROF

| | 215 | | | | | | 0 | | 0 | add |
| | | | | | add | | | deduct | | |
| | | | | | | (389) | | |
| | | | | | | | | (174) | OSBL^(a) = a + g + s' - d |

Input and calculations

  • Operating surplus before interest and income tax from financial statements
  • Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBLIT)
  • Interest on cash, bank balances, and short-term investments (ISTI)
  • OSBLIT minus ISTI
  • Net surplus after tax from financial statements (NSAT)
  • Amortisation of goodwill and amortisation of other intangibles
  • Subvention payment
  • Depreciation of SFA at BV (x)
  • Depreciation of ODV (s')
  • ODV depreciation adjustment
  • Subvention payment tax adjustment
  • Interest tax shield
  • Revaluations
  • Income tax


Next Page →



Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2003, No 129


Gazette.govt.nz PDF NZ Gazette 2003, No 129





✨ LLM interpretation of page content

🏭 ScanPower Limited Financial Performance Measures for 2003 (continued from previous page)

🏭 Trade, Customs & Industry
Financial Performance, ROI, ROE, ROF, Operating Surplus, Depreciation, ScanPower Limited