✨ Financial Performance Measures
SCANPOWER LIMITED
Performance Measures Continued
For the Year Ended 31 March 2005
Part 7. Requirement 15 (Form for the Derivation of Financial Performance Measures)
| Description | Input | Symbol | ROI | ROE | ROF |
|---|---|---|---|---|---|
| Operating surplus before interest and income tax from financial statements | 228 | ||||
| Operating surplus before interest and income tax adjusted pursuant to regulation 18 (OSBIT) | 228 | 24 | 24 | ||
| Interest on cash, bank balances, and short-term investments (ISTI) | 204 | a | |||
| OSBIT minus ISTI | 24 | ||||
| Net surplus after tax from financial statements | 153 | 153 | |||
| Net surplus of goodwill and amortisation of other intangibles (NSAIT) | n | 0 | Add | ||
| Subvention payment | g | 0 | Add | ||
| Depreciation of SFA at DV (x) | 774 | s | |||
| Depreciation of SFA at ODV (y) | 766 | ||||
| ODV depreciation adjustment | d | 8 | Add | ||
| Silvenion payment tax adjustment | s† | ||||
| Interest tax shield | (q) | 0 | Deduct | ||
| Revaluations | r | 0 | Add | ||
| Income tax | (67) | ||||
| Numerator | 161 | ||||
| Fixed assets at end of previous financial year (FAₚ) | 19,697 | p | |||
| Fixed assets at end of current financial year (FAₐ) | 20,003 | ||||
| Adjusted net working capital at end of previous financial year (ANWCₚ) | 35 | w | |||
| Adjusted net working capital at end of current financial year (ANWCₐ) | 3.5 |
Formula Application
- ROI = (OSBITᵐⁱⁿᵘˢ ᵃ) ÷ (FAₚ + ANWCₚ) × 100
- ROE = NSATᵃᵈʲ ᵘˢᵗᵉᵈ ⁺ ʳ⁻ ᵖ ± s† ÷ (FAₚ + ANWCₚ) × 100
- ROF = (OSBITᵐⁱⁿᵘˢ ᵃ⁺ᵍ⁺ˢ⁺ᵈ⁻ᵖ) ÷ (FAₚ + ANWCₚ) × 100
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2005, No 150
Gazette.govt.nz —
NZ Gazette 2005, No 150
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Scanpower Limited Performance Measures
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🏭 Trade, Customs & IndustryFinancial Performance, Energy Efficiency, Return on Funds, Return on Equity, Return on Investments, Direct Line Cost, Indirect Line Cost, Load Factor, Loss Ratio, Capacity Utilisation, System Length, Circuit Length, Transformer Capacity, Maximum Demand, Electricity Supply, Faults per 100 Circuit Kilometres, SAIDI, SAIFI, CAIDI, Performance Measures