Q3 FY24 Financial Highlights
NON-IFRS AND OTHER FINANCIAL MEASURES
This Presentation includes non-IFRS financial measures, non-IFRS ratios, capital management measures and supplementary financial measures. These measures are not standardized financial measures prescribed under
IFRS and therefore should not be confused with, or used as an alternative for, performance measures calculated according to IFRS. Furthermore, these measures should not be compared with similarly titled measures
provided or used by other issuers. Management believes that these measures provide additional insight into our operating performance and trends and facilitate comparisons across reporting periods.
Performance Measures
- Gross profit margin (or gross profit as a % of revenue);
- Operating income margin (or operating income as a % of revenue);
- Adjusted segment operating income or loss;
- Adjusted segment operating income margin (or adjusted segment operating income as a % of revenue);
-Adjusted effective tax rate;
- Adjusted net income or loss;
- Adjusted earnings or loss per share (EPS);
- EBITDA and Adjusted EBITDA;
- Free cash flow.
Liquidity and Capital Structure Measures
- Non-cash working capital;
- Capital employed;
- Adjusted return on capital employed (ROCE);
- Net debt;
-Net debt-to-capital;
-Net debt-to-EBITDA and net debt-to-adjusted EBITDA;
- Maintenance and growth capital expenditures.
Growth Measures
- Adjusted order intake;
- Adjusted backlog;
- Book-to-sales ratio.
Definitions of all non-IFRS and other financial measures are provided in slides 37-41 to give the reader a better understanding of the indicators used by management. In addition, when applicable, we provide a quantitative
reconciliation of the non-IFRS and other financial measures to the most directly comparable measure under IFRS. Refer to slides 33-36 for these reconciliations.
ABOUT MATERIAL INFORMATION
This Presentation includes the information we believe is material to investors after considering all circumstances, including potential market sensitivity. We consider something to be material if: - It results in, or would
reasonably be expected to result in, a significant change in the market price or value of our shares; or - It is likely that a reasonable investor would consider the information to be important in making an investment decision
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