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

 

9 months
2008/2009

9 months
2007/2008

Amortization of product know-how

4,843

9,662

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

€k

 

9 months
2008/2009

9 months
2007/2008

Net sales

1,729,063

1,737,608

Cost of sales

–1,282,783

–1,259,737

Gross profit

446,280

477,871

Research and development expenses

–77,511

–75,109

Selling, general and administration expenses

–230,323

–251,199

Other operating result

–93

129

Operating profit (EBIT)

138,353

151,692

Goodwill amortization

0

0

EBITA

138,353

151,692

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

40,161

37,044

EBITDA

178,514

188,736

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