REFS is
a mine of invaluable information for the private investor.
Selecting shares without its help is like trying to
clap with one hand tied behind your back.
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Changes
to the reporting year-end
The existence
of a non-standard reporting period, i.e. a period other than
12 months, is identified when a column heading indicates, by
way of a superscript, the length in months of that particular
period, e.g. 9 or 18. All data in that column is then annualised.
The process for doing this is explained under annualisation.
When one
or more periods is non-standard, the day and month shown at
the top of the panel refers specifically to the latest non-standard
period, and to the periods which follow.
Caution should
be exercised when interpreting annualised
values.
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