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Who
Already Uses REFS?
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| Net
cash per share
Net cash per share is based
on information disclosed in the last published annual report, and is shown
only when it is positive. Therefore cash, plus near-cash assets, must exceed
short-term borrowings, i.e. borrowings due within one year. Net cash per share
is defined as the net positive value, if any, of cash plus near-cash assets less
short-term borrowings, divided by the number of ordinary shares in issue at the
year-end. The calculation of net cash per share is summarised as follows:
CASH + NEAR CASH ASSETS LESS:
BORROWINGS DUE WITHIN 1 YEAR
(£)
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X 100p = NET CASH PER SHARE (p)
SHARES IN ISSUE AT YEAR-END
Net cash per share can be subject
to adjustment for a variety of reasons, mostly reflecting share
capital changes which give rise to share price adjustment factors.
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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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