After a promising first quarter, the sudden fall-off in US appliance and home control markets in late summer created tough market conditions for our Control Systems division. As this spread to industrial sectors, our US-based businesses were increasingly impacted through the remainder of the year. At the same time, our Software Systems division was going through a major restructuring of its business.
In response to these pressures, our businesses took further personnel reductions during the year of 5,500 or 6% of total headcount. Set against these savings, material input costs rose for the first time in a number of years, notably for petrochemicals, plastics, energy and semiconductors.
These factors combined to produce operating profits for the ongoing Group of GBP926m, compared to GBP1,017m last year, with a substantial improvement in Power Systems being more than offset by significant declines at Software Systems and Control Systems.
Currency Effects in the Period
Overseas sales and profits are translated into sterling at average rates for the period. For the ongoing Group, this added GBP277m to sales and GBP49m to profits. However, this translation effect was negated by the transactional impact of exporting from a strong dollar and sterling base into countries with weaker currencies, particularly the euro, and also competing against imports from these countries into our UK and US markets.
Other Financial Items
Operating exceptional items of GBP292m consisted of restructuring costs of GBP95m for the ongoing Group, GBP18m for restructuring of acquisitions (excluding Baan), GBP17m of restructuring within the disposal group and GBP162m for the integration of Baan and subsequent fundamental reorganisation of the Software Systems division. The Baan/Software Systems charges form the first tranche of the expected GBP270m ($400m) restructuring costs announced with the acquisition of Baan.
Corporate exceptional items comprise GBP24m for costs of closures, GBP12m loss on sale of fixed assets and GBP126m loss on disposal of businesses, of which GBP93m was goodwill written back.
Goodwill amortisation of GBP98m (2000: GBP38m) was increased primarily by eight months’ charge for Baan.
The interest charge for the year of GBP227m (2000: GBP162m) reflected the increased level of average net debt for the period due to acquisitions, particularly Baan, and to increased restructuring charges and higher working capital levels. Interest cover before exceptional items and goodwill amortisation was 4.1x at the year end (2000: 7.1x).
At 31 March 2001, the Group had net debt of GBP3,218m (2000: GBP2,132m) and gearing of 61% (2000: 41%), when goodwill written off to reserves is added back.
Free cash flow (before restructuring) was adversely affected by the total working capital outflow of GBP462m, but improved in H2 when we achieved an inflow of GBP179m versus the GBP30m outflow in H1. Inventory levels rose by GBP154m, with the majority of this increase occurring in the first half and proving difficult to unwind as trading conditions tightened in the second half. Capital expenditure was reduced to GBP243m (2000: GBP396m), which we believe represents an appropriate level of investment to support the ongoing businesses in the current environment.
The tax charge for the year was GBP66m (2000: GBP296m), including a GBP53m credit on corporate exceptional items. The underlying tax rate for continuing operations was approximately 29.0% (2000: 31.5%).
Basic earnings per share for the year were 2.2p (2000: (7.8p) ), with the significant improvement due to the accounting treatment of goodwill on disposals. Earnings per share on continuing operations before exceptional items and goodwill amortisation were 14.0p (2000: 16.0p).