ANNUAL REPORT 2006 - Triplan AG

56
Consolidated Notes
(25) Earnings per share
The undiluted earnings per share are calculated by dividing the result for the period attributable to shareholders
by the weighted average number of shares outstanding during the period. The weighted average number of
shares in 2006 was 8,831,258 (2005: 6,739,698). This gives a figure for undiluted earnings per share of ¤ 0.15
(2005: ¤ -0.04).
The diluted earnings per share takes account of potential shares from the convertible bond issue. No account
is taken of the share option plan in place for employees as this has no effect on earnings per share. The diluted
result per share is ¤ 0.14 (2005: ¤ -0.03) with a weighted average number of shares of 8,856,665 in 2006 (2005:
6,903,328).
V. Cash flow statement
(26) Net cash flow from operating activities
Operating activities produced a cash inflow in 2006 of ¤ 1.382 million (2005: ¤ 121 thousand inflow); the operating
result before changes in net current assets of ¤ 2.275 million was better than in the previous year (¤ 288 thousand).
(27) Net cash outflow from investing activities
The cash outflow from investing activities was ¤ 569 thousand (2005: ¤ 1.600 million outflow). This is mainly
due to acquisition of intangible assets and property, plant and equipment.
(28) Net cash flow from financing activities
Cash flows from financing activities are the result of payments received from the cash capital increases and
share placement on the stock exchange as well as the non-cash capital increase and the effects of the costs of
capital procurement. Again included in this item is the redemption of loans that were taken over as part of the
purchase of ItDL GmbH.
(29) Financing funds
The cash flow statement was calculated on the basis of net cash of ¤ 4.045 million (previous year: ¤ 1.463 million).
This account consists exclusively of cash. Of this bank balance, ¤ 456 thousand is pledged as security.
VI. Other information
(30) Segment reporting
For the purposes of segment reporting, a distinction is made between areas of activity in the primary segment.
Engineering encompasses the activities of Triplan Ingenieur AG (Switzerland), TREVIS Ingenieure AG and the
Engineering division of TRIPLAN AG (Germany). ITandFactory GmbH, ITandFactory AG and Venturis GmbH
make up the Technology Services division. Due to the lack of geographic distribution of the Group activities,
reporting can only be provided on the basis of the primary reporting format “business segment”.