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.
Margin
For post-FRS3
results, margin is based on normalised pre-tax profit before
interest which is adjusted back to a trading level.
The normalisation
adjustments exclude items which would have been labelled extraordinary
before the introduction of FRS3. Therefore in Company REFS
the normalised trading profit calculated for post-FRS3 results
is considered comparable with the unmodified trading profit
from pre-FRS3 results.
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REFS is
a mine of invaluable information for the private investor.
