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UK GAAP IFRS GAAP
2003 2004 2005 2006 2007
Sales (£m) 1,573 1,611 1,578 1,505 1,599
Profit before tax, exceptional
items, goodwill and intangible
amortisation (£m)
137 161 176 175 185
Adjusted earnings per share (pre restructuring) 26.8 38.3 42.5
Adjusted earnings per share
(post restructuring) (p)
25.7 29.5 33.4
Ordinary dividend per share (p) 15.5 16.5 17.5 18.7 20.2
Net assets per share (p) 153.7 156.4 117.4 115.5 122.1


Sales (£m)
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Profit before tax, exceptional items and goodwill amortisation (£m)
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Adjusted earnings per share (pre restructuring) (p)
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Adjusted earnings per share (post restructuring) (p)
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Ordinary dividend per share (p)
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Net assets per share (p)
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