AVESCOGROUPPLC ANNUAL REPORT 2009 27
www.avesco.com
ALTERNATIVE PERFORMANCE MEASURES (NON-GAAP)
YEAR ENDED 30 SEPTEMBER 2009
2009 2008
£000s £000s
Operating (loss)/profit (12,109) 7,413
Adjusted to exclude:
Amortisation of acquired intangible assets (IFRS 3) 449 660
Impairment of property, plant and equipment (IAS 36) 342 -
Impairment of goodwill (IAS 36) 891 -
Restructuring costs (note 7) 657 976
Release of property lease and dilapidation provision - (280)
Excess of the acquirer’s interest in the fair value of acquiree’s identifiable
net assets released to the income statement - (7,200)
Trading (loss)/profit (9,770) 1,569
Net finance costs (1,052) (930)
Income tax (expense)/credit (82) 178
Trading (loss)/profit after net finance costs and income tax (expense)/credit (10,904) 817
Adjusted (losses)/earnings per share (per note 16) Pence per share Pence per share
- basic (43.6)p 3.3p
- diluted (43.6)p 3.3p
Refer to note 2.3 for a full description of the alternative performance measures adopted by the Group.
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