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Who
Already Uses REFS?
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FRS3
pretax profit & EPS
The most
important distinction between FRS3 results, as reported now,
and those reported for pre-FRS3 periods, is that the latter
exclude extraordinary items. Unless provided by the company
itself, however, FRS3 pretax profit and EPS cannot be accurately
estimated, and while some companies have given summary FRS3
figures for earlier periods, others have not.
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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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