Investor Presentaiton
Definitions/Alternative Performance Measures (APMs)
eurofins
Eurofins is providing in the consolidated financial statements certain alternative performance measures (non-IFRS information).
APMs used in the Consolidated Income Statement
Adjusted results - reflect the ongoing performance of the mature and recurring activities excluding "separately disclosed items".
Separately disclosed items - include one-off costs from integration, reorganisation, discontinued operations and other non-recurring income and costs, temporary losses and other costs related to network expansion, start-ups and
new acquisitions undergoing significant restructuring, share-based payment charges, impairment of goodwill, amortisation of acquired intangible assets, negative goodwill, gains/losses on disposal of businesses and transaction costs
related to acquisitions as well as income from reversal of such costs and from unused amounts due for business acquisitions, net finance costs related to borrowing and investing excess cash and one-off financial effects (net of
finance income) and the related tax effects
EBITDA - Earnings before interest, taxes, depreciation and amortisation, share-based payment charge, impairment of goodwill, amortisation of acquired intangible assets, negative goodwill, loss/gain on disposal and transaction
costs related to acquisitions as well as income from reversal of such costs and from unused amounts due for business acquisitions.
EBITAS - EBITDA less depreciation and amortisation.
Share-based payment charge and acquisition-related expenses, net - Share-based payment charge, impairment of goodwill, amortisation of acquired intangible assets, negative goodwill, loss/gain on disposal and transaction costs
related to acquisitions as well as income from reversal of such costs and from unused amounts due for business acquisitions.
EBIT EBITAS less Share-based payment charge and acquisition-related expenses.
APMs used in the Interim Condensed Consolidated Cash flow Statement
Net capex-Acquisition of intangible assets, property, plant and equipment, less proceeds from the disposal of such assets
Free Cash Flow to the Firm - Net cash provided by operating activities, less Net capex.
APMs used in the Notes
Net debt - Borrowings, less cash and cash equivalents.
Net working capital - Inventories, trade receivables and contract assets, prepaid expenses and other current assets less trade accounts payable, contract liabilities and other current liabilities excluding accrued interest receivable
and payable.
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