Effect of Profit Charges arising from the Carve-out


Wincor Nixdorf was demerged from Siemens Group by means of leveraged buy-out on October 1, 1999. The amount of the purchase price exceeding the net assets acquired was divided as follows:

 

€k

 

October 1, 1999

Product know-how

206,664

Goodwill

351,623

Negative goodwill

–1,274

 

557,013

The consequences of this affected net profit on operating activities as follows:

 

€k

 

6 months
2007/2008

6 months
2006/2007

Amortization of product know-how

7,240

7,614

Group Income Statement before Profit Charges arising from the Carve-out.

€k

 

6 months
2007/2008

6 months
2006/2007

Net sales

1,183,006

1,085,402

Cost of sales

–862,806

–787,726

Gross profit

320,200

297,676

Research and development expenses

–48,160

–45,834

Selling, general and administration expenses

–171,487

–161,725

Other operating result

102

0

Operating profit (EBIT)

100,655

90,117

Goodwill amortization

0

0

EBITA

100,655

90,117

Amortization/depreciation of property rights, licenses and property, plant and equipment and write-down of reworkable service parts

22,712

22,144

EBITDA

123,367

112,261

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