Definitions of terms:
In order to reflect underlying business performance, comparisons of revenue between periods have been adjusted for exchange rates and the number of trading days. Changes in profit, cash flow, debt and share related measures such as earnings per share are at reported exchange rates.
Enterprise Business System (EBS): In order to make clear the costs of the EBS project and the underlying performance of the business, EBS costs have been disclosed separately. Therefore, unless explicitly stated, measures based on operating costs, contribution and process costs exclude EBS.
Headline profit: A profit of £0.8m (2006: charge £7.7m) was incurred in the year for items excluded from headline profit. Details of these items are given in the Income Statement. Key performance measures such as return on sales, EBITDA and ROCE use headline profit figures.