✨ Financial Performance Measures
THE LINES COMPANY LIMITED - LINES BUSINESS ACTIVITY
Form for the derivation of Financial Performance Measures from Financial Statements - Schedule 1, Part 7
| Derivation Table | Input and calculate. | Symbol in form. | ROF | ROE | ROI |
|---|---|---|---|---|---|
| Operating surplus before interest and tax (OSBIIT) | 3,568 | ||||
| Interest on cash, bank & short term investments (ISTI) | 17 | ||||
| OSBIIT minus ISTI | 3,552 | a | 3,552 | 3,552 | |
| Net surplus after tax from financial statements | 802 | n | 802 | ||
| Amortised goodwill | - | g | - | - | - |
| Subvention payment | - | s | - | - | - |
| Depreciation of SFA at BV (x) | 4,191 | ||||
| Depreciation of SFA at ODV (y) | 4,191 | ||||
| ODV depreciation adjustment | - | d | - | - | - |
| Subvention payment tax adjustment | - | s*t | - | - | - |
| Interest tax shield | 777 | q | 777 | ||
| Revaluations | - | r | - | - | - |
| Income tax | 395 | p | 395 | ||
| Numerator | 3,552 | 802 | 2,380 |
| Fixed assets at start of year | 100,217 |
| Fixed assets at year end | 103,651 |
| Net working capital at end of previous financial year | (3,655) |
| Net working capital at end of current financial year | (2,452) |
| Average total funds employed (ATFE) | 98,881 | c | 98,881 | | 98,881 |
| Total equity at end of previous financial year | 60,489 |
| Total equity at end of current financial year | 61,159 |
| Average total equity | 60,824 | k | | 60,824 | |
| Works under construction at end of previous year | - |
| Works under construction at end of current year | - |
| Average total works under construction | - | e | - | - | - |
| Revaluations | - | r | - | - | - |
| Half of revaluations | - | r/2 | - | - | - |
| 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 | - | y | - | - | - |
| System fixed assets at end of previous year at BV | 98,940 |
| System fixed assets at end of current year at BV | 102,154 |
| Average value of system fixed assets at BV | 100,547 | f | 100,547 | 100,547 | 100,547 |
| System fixed assets at year beginning at ODV | 98,940 |
| System fixed assets at end of current year at ODV | 102,154 |
| Average value of system fixed assets at ODV | 100,547 | h | | | |
| Denominator | | | 98,881 | 60,824 | 98,881 |
| Financial performance measure | | | 3.59% | 1.32% | 2.41% |
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 2008, No 56
Gazette.govt.nz —
NZ Gazette 2008, No 56
✨ LLM interpretation of page content
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Financial Performance Measures for The Lines Company Limited
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💰 Finance & RevenueOperating Surplus, Interest, Depreciation, Fixed Assets, Equity, Financial Ratios