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 amortization arising from this has impacted net profit on operating activities as follows:

 

€k

 

1st quarter
2008/2009

1st quarter
2007/2008

Amortization of product know-how

2,421

3,620

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

€k

 

1st quarter
2008/2009

1st quarter
2007/2008

Net sales

645,647

601,632

Cost of sales

–480,023

–442,017

Gross profit

165,624

159,615

Research and development expenses

–23,945

–23,008

Selling, general and administration expenses

–85,651

–84,842

Operating profit (EBIT)

56,028

51,765

Goodwill amortization

0

0

EBITA

56,028

51,765

Amortization/depreciation of property rights, licenses and property, plant and equipment and writedown of reworkable service parts

12,915

10,520

EBITDA

68,943

62,285

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