(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 net profit on operating activities as follows:

 

 

€k

 

2008/2009

2007/2008

Amortization (Glossary of product know-how

4,843

12,083

Further effects on net profit on operating activities will not occur in future periods, since product know-how is completely amortized in the year under review.

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

€k

 

2008/2009

2007/2008

Net sales

2,250,206

2,318,570

Cost of sales

–1,667,915

–1,682,825

Gross profit

582,291

635,745

Gross margin (%)

25.9 %

27.4 %

Research and development expenses

–103,249

–104,527

Selling, general and administration expenses

–299,542

–325,223

Other operating income

21

68

Investment result from equity consolidation

–457

–200

Operating profit (EBIT)

179,064

205,863

Goodwill amortization

0

0

EBITA (Glossary

179,064

205,863

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

56,085

54,157

EBITDA (Glossary

235,149

260,020

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

€k

 

2008/2009

2007/2008

Profit attributable to equity holders of Wincor Nixdorf AG

113,579

126,569

Amortization product know-how

4,843

12,083

Calculated tax effect

–1,453

–3,625

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

116,969

135,027

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