Chemring Interim 2006 - Chemring Group PLC

C H E M R I N G G R O U P P L CNotes to the Interim Statement- continued9. DETAIL ON IFRS CHANGES IMPACTING PUBLISHED RESULTS - continuedReconciliation of profit for period ended 30 April 2005 (six month comparative figures)Continuing operations:UK GAAP£000UnauditedEffect oftransition toIFRS£000IFRS£000Revenue47,977-47,977Operating profitFinance expense8,829(1,329)(307)-8,522(1,329)Profit before taxationTax7,500(2,379)(307)847,193(2,295)Profit for the period from continuing operations5,121(223)4,898Discontinued operations:Loss for the period from discontinued operations(720)-(720)Profit for the period4,401(223)4,178Analysis of movement due to IFRSUK GAAPNoteOperatingprofit£0008,829Profitbefore tax£0007,500UnauditedProfit/(loss)for the period£0004,401Share-based paymentsRetirement benefit scheme fair value adjustmentTranslation of foreign currency transactionsAccrued employee benefit adjustmentBCEC(101)(40)56(222)(101)(40)56(222)(79)(28)39(155)(307)(307)(223)IFRS8,5227,1934,17810. CORPORATE WEBSITEFurther information on the Group and its activities can be found on the corporate website at www.chemring.co.uk.P 24