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Assessing
maintainable performance
When projecting the results of future periods,
Analysts are likely to use the last recorded earnings as a basis.
This requires making a forward-looking assessment of the level
of maintainable performance, which forms the basis from which
the future performance can be projected. For example, the results
of discontinued activities can be excluded, whilst those of
newly acquired businesses can be adjusted to cover a (theoretical)
full 12 months.
The assessment of maintainable earnings, both
past and future, involves a substantial amount of subjective
judgement, and is not attempted within Company REFS.
In this specialised field, analysts employ their expertise and
judgement to produce earnings forecasts; Company REFS
then incorporates these forecasts within a consensus estimate
which is used to calculate prospective statistics and indicators,
such as growth.
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REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
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