Enhancing Productivity
Consolidated Statement of Income

For the year ended 31 December 2009

  Note 2009
£m
2008
£m
Continuing operations
Revenue 5 787.3 787.1
Cost of sales (342.0) (334.5)
Gross profit 445.3 452.6
Indirect production and engineering expenses (84.0) (71.1)
Sales and marketing expenses (184.7) (191.7)
Administrative expenses (108.1) (76.1)
Operating profit
Operating profit before amortisation of acquisition-related intangibles 3 79.2 118.3
Amortisation of acquisition-related intangibles 3 (10.7) (4.6)
6 68.5 113.7
Profit on disposal of businesses 26 0.1 0.3
Financial income 9 5.9 7.8
Finance costs 9 (20.3) (15.7)
Profit before tax 54.2 106.1
Taxation – UK 10 (2.6) 1.5
Taxation – Overseas 10 (9.0) (26.5)
Profit after tax for the year from continuing operations attributable to owners of the company 42.6 81.1
Basic earnings per share (pence) 12 36.9 70.3
Diluted earnings per share (pence) 12 36.8 69.8
Interim dividends paid and final dividends proposed for the year (per share) 11 24.25p 23.4p
Dividends paid during the year (per share) 11 23.4p 21.7p
Spectris uses adjusted figures as key performance measures in addition to those reported under adopted IFRS. Reconciliations showing how the adjusted performance measures are derived from those reported under adopted IFRS are set out in Note 3.