The financial results of SoftwareOne are reported in accordance with International Financial Reporting Standards (IFRS).

In addition, the company presents an adjusted profit and loss statement, which excludes items and related tax impacts that are not indicative of the underlying performance of the business nor its future growth potential. This set of data reflects the company's internal approach to analysing the results.

At the end of this section, SoftwareOne provides a reconciliation from IFRS reported to adjusted profit, an overview of adjustments made and definitions of non-IFRS financial measures.

As a result of the implementation of the IFRS IC agenda decision on IFRS 15, with further contracts identified which should have been accounted for on an agent basis, the prior year’s figures have been restated. For more details, refer to Note 2 of the interim condensed consolidated financial statements.

Results ReviewOverview

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