Disclosure & shareholder communications

Shareholders expect annual reports to include a table showing the 5-year financial history that will enable them to assess the financial performance, position, financing and investing policies of the company. All figures should accord with the relevant accounting standards and include key metrics such as:

  1. Statutory net profit after tax;
  2. Earnings before interest and tax;
  3. Earnings per share; Dividends per share and the extent of franking;
  4. Residual franking credits held after payment of final dividend; 
  5. Revenue figures with relevant divisional, geographic and commodity break-downs;
  6. The aggregate sum of significant unusual items affecting statutory profit;
  7. Free cash flow, plus operating, investing and financing cash flows;
  8. Gearing ratios including total outstanding interest bearing debt;
  9. Return on equity, assets and shareholder funds;  
  10. End of financial year share price; and
  11. Annual total shareholder return (TSR) over the previous 5 years