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 2008/2009

6 months 2007/2008

Amortization of product know-how

4,843

7,240

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

€k

 

6 months 2008/2009

6 months 2007/2008

Net sales

1,233,511

1,183,006

Cost of sales

–915,943

–862,806

Gross profit

317,568

320,200

Research and development expenses

–50,085

–48,160

Selling, general and administration expenses

–164,430

–171,487

Other operating result

21

102

Operating profit (EBIT)

103,074

100,655

Goodwill amortization

0

0

EBITA

103,074

100,655

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

26,157

22,712

EBITDA

129,231

123,367

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