SAS Output
Financial Statements
Pay adjustments (unpaid labour) have been used when calculating the financial statement reports operating margin and net income.
Items in the income statement are defined as follows:
+Turnover
+Direct subsidies
+Other income
=Total income
-Wages and salaries
-Unpaid labour
-Energy costs
-Livestock costs
-Feed costs
-Repair and maintenance costs
-Other operating costs
=Operating margin
-Depreciation
-Financial costs, net
=Net profit/loss
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