Investor Presentaiton
GLOSSARY OF TERMS AND MEASURES
Except where noted, common terms and measures used in this document are based upon the following definitions:
Term
Revenue
Gross Operating Revenue (GOR)
EBITDA
Underlying EBITDA
EBIT
Underlying EBIT
PBT
Underlying PBT
NPAT
Underlying NPAT
One-off items
Earnings per share (EPS)
Underlying EPS
Net Debt
Net Debt EBITDA
Return on Capital
Employed (ROCE)
IFRS
PPA
Definition
Revenue from the sale of goods and the rendering of services.
Revenue less cost of sales and the write-down of inventory.
Earnings before interest, tax, depreciation and amortisation.
Earnings before interest, tax, depreciation, amortisation adjusted for one-off items.
Earnings before interest and tax.
Earnings before interest and tax and adjusted for one-off items and LifeHealthcare PPA amortisation (non-cash).
Profit before tax.
Profit before tax adjusted for one-off items and Life Healthcare PPA amortisation (non-cash).
Net Profit After Tax attributable to the owners of the company.
Net Profit After Tax attributable to the owners of the company adjusted for one-off items and LifeHealthcare PPA amortisation (non-cash and after tax).
Transaction costs incurred on M&A activities.
Net Profit after tax divided by the weighted average number of shares on issue during the period in accordance with IAS 33 'Earnings per share'.
Underlying NPAT divided by the weighted average number of shares on issue during the period.
Consists of total borrowings and deferred consideration where payable based on current year earn-out requirements, less cash and cash equivalents and excludes IFRS16 lease
liabilities.
Ratio of net debt at period end to the last 12 months Underlying EBITDA, adjusting for pre acquisition earnings of acquisitions for the period. Calculation is applied as per the Group's
banking covenants.
Underlying earnings before interest, tax and amortisation of finite life intangibles for 12 months (EBITA) divided by closing capital employed (excluding IFRS16 Leases and including a
pro-rata adjustment for strategic investments).
International Financial Reporting Standards.
Purchase Price Accounting
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EBOS
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