26
I LISI FINANCIALREPORT2013
CONSOLIDATEDFINANCIALSTATEMENTS
3
1
| FINANCIALSTATEMENTS
1.1
|
INCOMESTATEMENT
(in€'000)
Notes
12/31/13
12/31/12
Pre-taxsales
2.6.1
1,148,971
1,081,341
Changes instock, finishedproductsandproduction inprogress
12,474
9,105
Totalproduction
1,161,445
1,090,446
Other revenues*
14,016
16,925
Totaloperatingrevenues
1 ,175,461
1,107,371
Consumedgoods
2.6.2
(310,892)
(301,821)
Otherpurchasesandexternal charges
2.6.3
(219,416)
(204,490)
Valueadded
645,154
601,060
Taxesandduties**
(8,614)
(8,674)
Personnel expenses (including temporaryemployees)***
2.6.4
(457,657)
(437,578)
EBITDA
178,883
154,808
Depreciation
(57,450)
(55,560)
Netprovisions
7,456
1,170
EBIT
128,889
100,418
Non-recurringoperatingexpenses
2.6.6
(16,393)
(9,267)
Non-recurringoperating revenues
2.6.6
2,639
47
Operatingprofit
115,134
91,199
Financingexpensesandrevenueoncash
2.6.7
(1,310)
(3,664)
Revenueoncash
2.6.7
1,948
1,006
Financingexpenses
2.6.7
(3,258)
(4,672)
Other interestrevenueandexpenses
2.6.7
(2,504)
1,295
Other financial items
2.6.7
12,676
15,413
Other interestexpenses
2.6.7
(15,180)
(14,119)
Taxes (ofwhichCVAE (TaxonCompanies’AddedValue)**
2.6.8
(36,779)
(31,715)
Profit (loss)fortheperiod
74,540
57,115
attributableascompanyshareholders’ equity
74,639
57,287
Interestnotgrantingcontrolover thecompany
(99)
(172)
Earningspershare (in€):
2.6.9
7,12
5,47
Dilutedearningspershare (in€):
2.6.9
7,12
5,47
* Inorder toprovide readersof the financial statementswithbetter information that is inaccordancewith international standards, in the2013 financial statements theCompanyhas continued
classifyingrevenuesrelatedtoCIR (ResearchTaxCredit)as "OtherRevenues".
**As at December 31, 2013, in accordancewith the CNC (National AccountingCommittee) notice of January 14, 2010, the amount of CVAE (Tax onCompanies’ AddedValue) was classified as
"CorporateTaxes" (onprofits) inthesumof-€6.0m.
***The "CICE"(Taxcreditforcompetitivenessandemployment)hasbeenpresented inapplicationofthe IFRSstandardsasadeductionfromtheemployment-relatedexpensesforanamountof€4.7
million.
