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Management Report

Statement of value added

The DOUGLAS Group’s statement of value added details the creation and implementation of economic performance in fiscal year 2005/06. The resulting value added is calculated by deducting from the Group’s performance (sales and other income) the necessary intermediary input relating to cost of materials, depreciation, and other expenses. The origin of the value added is then reviewed in terms of its appropriation and the portions of value added received by the individual interest groups – employees, shareholders, creditors, public authorities – posted. The result represents the macroeconomic performance of the DOUGLAS Group.

During fiscal year 2005/06, Group output climbed by 10.4 percent to 2.9 billion EUR as a result of significant increases in revenues. Net of intermediate input, the value added generated by the DOUGLAS Group totaled 735.6 million EUR, which represents an increase of 9.3 percent year-on-year.

The bulk of the value added – 78.9 percent – was generated by the DOUGLAS Group’s employees. Public authorities received 7.3 percent of value added. Based on the proposed dividend, the DOUGLAS Group’s shareholders account for 5.9 percent of value added. This means that 4.4 percent remains with the Group. 

Statement of value added

  Origin of value added 2005/06 2004/05 Delta  
  in EUR mill. in % in EUR mill. in % in %  
  Net sales 2,680.0 93.4 2,417.6 93.1 10.9  
  Other income 188.0 6.6 178.6 6.9 5.3  
  Group performance 2,868.0 100.0 2,596.2 100.0 10  
  Cost of materials -1,409.7 -49.2 -1,269.4 -48.9 11.1  
  Depreciation/amortization -100.8 -3.5 -92.5 -3.6 9.0  
  Other expenses -621.9 -21.7 -561.3 -21.6 10.8  
  Value added 735.6 25.6 673.0 25.9 9.3  
  Appropriation of value added 2005/06 2004/05 Delta  
  in EUR mill. in % in EUR mill. in % in %  
  Employees 580.8 78.9 529.3 78.7 9.7  
  Public sector 53.4 7.3 62.1 9.2 -14.1  
  Shareholders 43.1 5.9 38.8 5.8 11.1  
  Company (earnings retention) 32.6 4.4 18.1 2.7 80.1  
  Creditors 25.4 3.5 24.3 3.6 4.5  
  Minorities 0.3 0.0 0.4 0.0 0.0  
  Value added 735.6 100.0 673.0 100.0 9.3  
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