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Who
Already Uses REFS?
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| Changes
of year-end
Companies occasionally change
their financial year-end, for example from 31st December to 31st March, so that
the accounting period reported is of a non-standard length - either 3 months or
15 months in this example.
With two specific exceptions
described below, all figures shown within Company REFS, and any comparisons
or trends, are automatically adjusted to an ‘annualised’ basis. Therefore changes
of year-end are not specifically highlighted within Company REFS. If a
forthcoming change in year end is notified, this is reflected, within the panel
of Key Dates, when the date shown for ‘next AR year-end’ ceases to be the anniversary
of the previous year-end.
The only figures which are
exceptions to this rule, and which are not annualised, are the latest reported
turnover and pre-tax profit shown in the shaded panel of Key Statistics. When
these figures relate to a non-standard period, a superscript indicates the duration
of the accounting period in months - e.g. 3 or 15 in the above example.
Caution should be exercised
when interpreting annualised values
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REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
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