Investor Presentaiton
Explanation of certain non-IFRS operating measures
Term
Transacted Sales
Material Items 1HCY23
EBITDA before SGARA (EBITDA-S)
Net Profit after Tax before SGARA (NPAT-S)
Definition
Transacted Sales is used by management as a key measure to assess Costa's
sales and marketing performance and market share. Transacted Sales
represent the aggregate volume of sales in which Costa is involved in
various capacities (including sales of third party-grown produce marketed
by Costa under agency arrangements), as well as royalty income. Transacted
Sales are not considered by Costa to be a revenue measure. There are
material differences between the calculation of Transacted Sales and the
way in which revenue is determined under AAS.
Transacted Sales comprise:
•statutory revenue.
⚫gross invoiced value of agency sales of third-party produce.
100% of Driscoll's Australia Partnership sales after eliminating Costa
produce sales to the Driscoll's Australia Partnership. Prior to the formation
of Driscoll's Australia in 2010, all of Costa's domestic sales and marketing
activities for the berry category were managed by Costa.
Costs relating to takeover response, impairment losses and restructure costs
Earnings before Interest, Tax, Depreciation & Amortisation, the fair value
movements in biological assets (SGARA) and Material Items.
Net profit after tax attributable to shareholders (NPAT) but excluding the
after-tax impact of the fair value movements in biological assets (SGARA)
and Material Items.
costa
well grown
1HCY23 Results
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