Investor Presentaiton
ALTERNATIVE PERFORMANCE MEASURES
Item
OVERALL TERMINOLOGY
Non-underlying items
PROFIT MEASURES
Group operating profit before tax
excluding non-underlying items
Definition
Items that are material in size, unusual or infrequent in nature, and are
disclosed separately as non-underlying items in the notes to the accounts.
Group operating profit before tax excluding non-underlying items
Net interest before non-underlying items Group finance costs excluding non-underlying items
Underlying profit before taxation
Underlying profit for the period
Earnings before Interest and Tax (EBIT)
Non-underlying items
Underlying basic EPS
Last 12 months (LTM) EBITDA
Group profit before tax excluding non-underlying items
Group profit after taxation excluding non-underlying items
EBIT is directly comparable to underlying operating profit
Items that are material in size, unusual or infrequent in nature, and are
disclosed separately as non-underlying items in the notes to the accounts.
Group EPS excluding non-underlying items
LTM EBITDA for the period from 26 December 2021 to 27 December 2020
based on underlying activities including share of profits from associates
and joint ventures.
36 HALF YEAR RESULTS 2022
Location in release of
reconciliation to GAAP measure
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