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
2009/2010

9 months
2008/2009

Amortization of product know-how

0

4,843

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

€k

 

9 months
2009/2010

9 months
2008/2009

Net sales

1,681,981

1,729,063

Cost of sales

–1,254,360

–1,282,783

Gross profit

427,621

446,280

Research and development expenses

–77,673

–77,511

Selling, general and administration expenses

–229,546

–230,323

Other operating result

556

–93

Operating profit (EBIT)

120,958

138,353

Goodwill amortization

0

0

EBITA

120,958

138,353

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

43,455

40,161

EBITDA

164,413

178,514

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