Investor Presentaiton
Non-IFRS Measures
St Barbara
LIMITED
We supplement our financial information reporting determined under International Financial Reporting Standards (IFRS) with
certain non-IFRS financial measures, including cash operating costs. We believe that these measures provide meaningful
information to assist management, investors and analysts in understanding our financial results and assessing our prospects
for future performance.
Cash operating costs
All-In Sustaining Cost
EBIT
EBITDA
Return on equity
Significant Items
Underlying net profit/(loss)
after tax
> Calculated according to common mining industry practice using The Gold Institute
(USA) Production Cost Standard (1999 revision).
> All-In Sustaining Cost is based on Cash Operating Costs, and adds items relevant to
sustaining production. It includes some, but not all, of the components identified in
World Gold Council's Guidance Note on Non-GAAP Metrics - All-In Sustaining Costs and
All-In Costs (June 2013).
> EBIT is earnings before interest revenue, finance costs and income tax expense. It
includes revenues and expenses associated with discontinued operations.
> EBITDA is EBIT before depreciation and amortisation. It includes revenues and
expenses associated with discontinued operations.
> Net profit after tax divided by average shareholders' equity for the period.
> Items included in IFRS Net Profit After Tax that the Board and Management consider
may not be indicative of, or are unrelated to, core operating results (such as profit or
loss on gold options, or the sale of tenement rights)
> Refer 2016 Interim Financial Report (p4) for details, available at www.stbarbara.com.au
> Net profit after tax excluding identified significant items and excluding discontinued
operations
> Refer 2016 Interim Financial Report (p4) for details, available at www.stbarbara.com.au
62 / Asia Investor Relations Roadshow / March 2016View entire presentation