iesy Repository GmbH - Irish Stock Exchange

Unaudited Pro Forma Condensed Consolidated Profit and Loss Statement
Three months ended March 31, 2005
(€’000s)
iesy (1)
ish (3)
70
ish Acquisition,
Refinancing and Financing
Notes
Offering (5)
Adjustments Subtotal Adjustments
Sales 32,122 100,051 132,173 132,173
Own work capitalized as fixed assets 475 1,302 1,777 1,777
Other operating income 765 2,116 2,881 2,881
Total revenues 33,362 103,469 136,831 136,831
Cost of materials (6,429) (12,649) (9,161)
(8)
(28,239) (28,239)
Personnel expenses
Depreciation and amortization
(5,288)
(10,577)
(14,474)
(47,922) 4,132
(14,707)
(8)
(7)
(19,762)
(69,074)
(19,762)
(69,074)
Other operating expenses (5,760) (19,670) (25,430) (25,430)
Operating result 5,308 8,754 (19,736) (5,674) (5,674)
Other interest and similar income 617 506 1,123 1,123
Interest and similar expenses (3,087) (16,577) 3,087
(6)
(4,703)
(6)
9,407
(9)
(20,692)
(9)
7,170
(8)
(25,396) 7,425
(9)
(8,960) (26,930)
Financial result (2,470) (16,071) (5,732) (24,273) (1,535) (25,807)
Profit/(loss) from ordinary activities 2,838 (7,317) (25,467) (29,946) (1,535) (31,481)
Income taxes — (8) — (8) (8)
Net profit/(loss) before extraordinary expenses 2,838 (7,325) (25,467) (29,954) (1,535) (31,489)
Unaudited Pro Forma Condensed Consolidated Profit and Loss Statement
Year ended December 31, 2004
(€’000s)
iesy (1)
ish (2)
ish Acquisition,
Refinancing and Financing
Notes
Offering (5)
Adjustments Subtotal Adjustments
Sales 129,261 401,683 530,944 530,944
Own work capitalized as fixed assets 1,293 5,989 7,282 7,282
Other operating income 5,373 16,425 21,798 21,798
Total revenues
Cost of materials
135,927
(25,827)
424,097
(55,128) (36,644)
(8)
560,024
(117,599)
560,024
(117,599)
Personnel expenses
Depreciation and amortization
(22,046)
(42,425)
(65,777)
(223,057) 16,529
(8)
(87,823) (87,823)
(58,827)
(7)
(307,780) (307,780)
Other operating expenses (31,566) (82,612) (114,178) (114,178)
Operating result 14,063 (2,477) (78,942) (67,356) (67,356)
Other interest and similar income 1,295 2,519 3,814 3,814
Interest and similar expenses (5,697) (72,685) 5,697
(18,813)
(6)
(6)
43,642
(9)
(82,770)
(9)
29,043
(8)
(101,582) 29,700
(9)
(35,839) (107,721)
Financial result (4,402) (70,166) (23,200) (97,768) (6,139) (103,907)
Profit/(loss) from ordinary activities 9,661 (72,643) (102,142) (165,124) (171,263)
Income taxes (3,653) (74) 3,653
(10)
(74) (74)
Net profit/(loss) before extraordinary expenses 6,008 (72,717) (98,489) (165,198) (6,139) (171,337)
Minority interests (1,924) — (1,924) (1,924)
Consolidated net profit/(loss) before
extraordinary expenses 4,084 (72,717) (98,489) (167,122) (6,139) (173,261)
See Notes to the Unaudited Pro Forma Condensed Consolidated Financial Statements
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forma
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forma