Strategic Roadmap and Financial Performance
Alternative Performance Measures | Reconciliation
Amanat assess the performance of the Group using a variety of alternative performance measures (APMs), including
total and net profit presented on both a "core" and an "adjusted basis". A summary of the statutory IFRS and
alternative approaches is included below:
As per
Statutory
Financial
Statements
Share of Net
Income from
Subsidiaries
Share of Net
Income from
Equity
Investments
Net Income
from Assets
Held under
Finance
Lease
Reclass to
Holding
Income
Statement
Interest and
Finance
Income
Allocation
AED MN
Statutory Financial Statements
Revenue
Direct Costs
130.8
(69.3)
(130.8)
69.3
Gross Profit
61.5
(61.5)
0.0
0.0
General and Administrative Expenses
(44.1)
32.9
0.0
11.2
0.0
Share of results of associates
7.3
(7.3)
Income from finance lease
8.3
(8.3)
Other Operating Income
Operating Profit/ (Loss)
Finance Income
Finance Costs
NCI
APM Financial Statements
Middlesex University Dubai
NEMA Holding
North London Collegiate School - Real Estate
0.8
(0.2)
(0.6)
33.8
(28.8)
(7.3)
(8.3)
11.2
(0.6)
2.6
0.0
(2.6)
(6.0)
2.3
3.8
1.6
(1.6)
Purchase Price Amortisation - Education
Cambridge Medical and Rehabilitation Centre
Cambridge Medical and Rehabilitation Centre - Real Estate
Sukoon International Holding Company
Royal Hospital for Women and Children
Purchase Price Amortisation - Healthcare
Finance Income
Other Income
Holding Level Costs
Portfolio Management Costs
Transaction Related Costs
Finance Costs
Profit for the Period
As Per APM
0.0
| 8 8 8 8 8 888 88
16.5
7.8
8.3
(1.1)
(0.8)
15.9
0.3
0.3
(2.5)
(1.0)
16.5
7.8
8.3
(1.9)
15.9
0.3
0.3
(2.5)
(1.0)
2.6
2.6
0.6
0.6
(10.7)
(10.7)
(0.4)
(0.4)
(0.1)
(0.1)
(3.8)
(3.8)
32.0
(0.0)
(0.0)
0.0
(0.0)
0.0
32.0
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