2013	2012 (Restated)1
Revenue	£619.6m	£587.8m
Headline operating profit2	£107.4m	£97.5m
Return on sales3	17.3%	16.6%
Operating profit	£102.1m	£93.0m
Headline profit before taxation2	£103.7m	£94.5m
Profit before taxation	£98.4m	£90.0m
Headline operating cash flow4	£108.9m	£110.8m
Operating cash flow5	£104.6m	£103.0m
Net cash / (debt)	£15.0m	£(34.2)m
Basic headline earnings per share6	41.2p	37.5p
Basic earnings per share	38.5p	35.9p
Ordinary dividend per share7	13.5p	12.3p
Special dividend per share7	10.0p	–
Return on capital employed8	19.9%	17.9%

1. 2012 restated for the adoption of IAS 19 (revised) 'Employee Benefits', which has the effect of reducing headline operating profit and operating profit by £0.4m, reducing finance charge by £0.6m and increasing profit before taxation by £0.2m.
2. Headline operating profit and headline profit before taxation exclude amortisation of acquired intangibles of £4.5m (2012: £2.0m), reorganisation costs of £0.8m (2012: £2.4m), profit on disposal of investments of £nil (2012: £2.4m) and acquisition costs of £nil (2012: £2.5m).
3. Return on sales is defined as headline operating profit as a percentage of revenue.
4. Headline operating cash flow is defined as operating cash flow stated before cash flow relating to restructuring of £4.3m (2012: £5.3m) and acquisition costs of £nil (2012: £2.5m).
5. Operating cash flow is defined as cash generated by operations of £161.9m (2012: £150.7m) less net capital expenditure of £57.3m (2012: £47.7m).
6. A detailed reconciliation is provided in note 9.
7. See note 8.
8. The definition of return on capital employed has been amended and is now defined as headline operating profit of £107.4m (2012: £97.5m) divided by the average of opening and closing capital employed of £539.6m (2012: £543.5m) as adjusted for certain items of goodwill written off. Capital employed is defined as net assets adjusted for net cash/(debt).

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