Investor Presentaiton
Reconciliation of key performance measures
Metric (A$m unless
otherwise stated)
EBITS
EBITDAS
Management calculation
Statutory net profit
Income tax expense
Net finance costs
Material items (gain) / loss
F23
F22
254.3
263.2
82.8
109.7
72.7
71.4
109.2
45.5
SGARA (gain) / loss
64.5
33.9
EBITS
583.5
523.7
EBITS
583.5
523.7
Depreciation & Amortisation
147.3
148.6
EBITDAS
730.8
672.3
Statutory net profit
254.5
263.2
Material items (gain) / loss
109.2
45.5
(33.2)
(10.5)
38
2.
12
EPS¹
Tax on material items
SGARA
Tax on SGARA
64.5
33.9
(18.9)
(9.5)
NPAT (before material items & SGARA)
376.1
322.6
Weighted average number of shares (millions)
721.8
721.8
EPS (cents)
52.1
44.7
EBITS (LTM)
583.5
523.7
Net assets
3,878.9
3,789.0
SGARA in inventory
(37.8)
(45.0)
Net debt
1,386.2
1,254.3
Capital employed - Current year
5,227.4
4,998.3
ROCE
Net assets (CFX)
3,875.7
3,690.0
SGARA in inventory (CFX)
(44.9)
(30.3)
Net debt (CFX)
1,285.2
1,130.0
Capital employed - Prior year (CFX)
5,116.0
4,789.7
Average capital employed
5,171.7
4,894.0
ROCE²
11.3%
10.7%
TWE
Excludes earnings attributable to non-controlling interests.
F22 Includes impacts from divested and acquired portfolio brands in Treasury AmericasView entire presentation