(29) Effect of Profit Charges Arising from the Carve-out


The Wincor Nixdorf Group was de-merged from Siemens Group by means of a leveraged buy-out on October 1, 1999. The amount of the purchase price paid over and above net assets acquired was divided up as follows:

 

€k

 

Oct. 1, 1999

Product know-how

206,664

Goodwill

351,623

Negative goodwill

–1,274

 

557,013

The consequences of this affected profit before tax as follows:

 

 

€k

 

2007/2008

2006/2007

Amortization of product know-how

12,083

14,854

Group Income Statement before Profit Charges Arising from the Carve-out (Glossary.

€k

 

2007/2008

2006/2007

Net sales

2,318,570

2,144,563

Cost of sales

–1,682,825

–1,553,887

Gross profit

635,745

590,676

Gross margin (%)

27.4%

27.5%

Research and development expenses

–104,527

–96,569

Selling, general and administration expenses

–325,223

–308,203

Other operating income

68

0

Other operating expenses

0

–3

Investment result from equity consolidation

–200

0

Operating profit (EBIT)

205,863

185,901

Goodwill amortization

0

0

EBITA (Glossary

205,863

185,901

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

54,157

47,125

EBITDA (Glossary

260,020

233,026

Profit Attributable to Equity Holders of Wincor Nixdorf AG before Carve-out per Share.

€k

 

2007/2008

2006/2007

Profit attributable to equity holders of Wincor Nixdorf AG

126,569

108,036

Amortization product know-how

12,083

14,854

Calculated tax effect

–3,625

–5,793

Profit attributable to equity holders of Wincor Nixdorf AG before carve-out

135,027

117,097

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