Q3 2010 Analyst Presentation
Q3 2010 Analyst Presentation
Q3 2010 Analyst Presentation
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Restated group gross profit and<br />
SG&A 2009<br />
Starting 1 January <strong>2010</strong>, Clariant reports freight costs as included in the costs of goods<br />
sold line (before: in selling, general & administrative costs)<br />
This change affects line items as follows:<br />
Lower gross profit and gross profit margin<br />
Lower absolute selling, general & administrative costs and lower SG&A costs in<br />
percentage of sales<br />
All other figures remain unchanged.<br />
9M <strong>2010</strong> / <strong>Q3</strong> <strong>2010</strong>, <strong>Analyst</strong>s <strong>Presentation</strong>, 3 November <strong>2010</strong> (Copyright Clariant. All rights reserved.)<br />
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