Financial Highlights
Information updated based on latest annual report
- Based on the closing price on the last trading day of each respective year. 2022: S$1.05, 2021: S$1.03, 2020: S$1.08, 2019: S$1.33 and
2018: S$1.08.
- Refers to EBITDA (earnings before interest expense, income tax expense, depreciation and amortisation) before change in fair value
of financial derivatives, change in fair value of investment properties, investment properties under development and assets held for
sale, revaluation surplus/(deficit) on land and buildings, and foreign exchange differences over interest expense.
- Restated to exclude the interest expense on lease liabilities following the release of the circular dated 28 December 2021 from Monetary
Authority of Singapore to exclude the interest expense on lease liabilities in the computation.
- Refers to EBITDA before change in fair value of financial derivatives, change in fair value of investment properties, investment properties
under development and assets held for sale, revaluation surplus/(deficit) on land and buildings, and foreign exchange differences over
interest expense and distributions on hybrid securities as defined in the Code on Collective Investment Schemes. Perpetual securities
are the only hybrid securities that CLAS holds.
- Refers to expenses (excluding direct expenses, foreign exchange differences, net interest expense, change in fair value of financial
derivatives, change in fair value of investment properties, investment properties under development and assets held for sale, revaluation
surplus/(deficit) on land and buildings, assets written off and income tax expense) over net asset value.
- Financial derivatives refer to the cross currency interest rate swaps, currency forwards and interest rate swaps which CLAS has entered
into.