No t es t o the fnancial s t a t emen ts About this r epor t ALS Limit ed the C ompan y is a f or pr o ft c ompan y domiciled in Aus tr alia T he c onsolida t ed fnancial r epor t o f the C ompan y f or the y e ar ended 31 M ar ch 2019 c omprises the C ompan y and its subsidiaries t oge ther r e f err ed t o as the Gr oup and the Gr oup s in t er es t in as socia t es and join tly c on tr ol led en tities T hr oughout this documen t nonIn t erna tional Financial R epor ting S t andar ds nonIFRS fnancial indica t ors ar e included t o as sis t with unders t anding the Gr oup s per f ormanc e T he primary nonIFRS in f orma tion is Underlying e arnings be f or e inc ome t a x depr ecia tion and amor tis a tion EBITD A Underlying e arnings be f or e in t er es t and t a x EBIT and Underlying ne t pr o ft a f t er t a x NP A T M anagemen t belie v es Underlying EBITD A Underlying EBIT and Underlying NP A T ar e appr opria t e indica t ors o f the ongoing oper a tional e arnings o f the busines s and its segmen ts because these me asur es do no t include signifcan t one o f f it ems bo th positiv e and nega tiv e tha t r ela t e t o disposed or disc on tinued oper a tions pr e ac quisition legal se ttlemen t c os ts and c os t incurr ed t o r es truc tur e the busines s in the curr en t period 1 Financial o v ervie w T his sec tion pr o vides in f orma tion tha t is mos t r ele v an t t o e xplaining the Gr oup s per f ormanc e during the y e ar and wher e r ele v an t includes the ac c oun ting policies tha t ha v e been applied and signifcan t es tima t es and judgemen ts made 1a Oper a ting segmen ts 1b Earnings per shar e 1c R e v enue 1d Expenses C on tinuing oper a tions 1e Disc on tinued oper a tions and as se ts held f or s ale 1A OPERA TING SE GMENT S T he Gr oup has thr ee r epor t able segmen ts as described belo w r epr esen ting thr ee dis tinc t s tr a t egic busines s units e ach o f which is managed separ a t ely and o f f ers dif f er en t pr oduc ts and servic es F or e ach o f the s tr a t egic busines s units the CE O r e vie ws in t ernal managemen t r epor ts on a t le as t a mon thly basis F ol lo wing a decision b y Dir ec t ors in M ar ch 2018 t o e xit the Gr oup s Oil Gas L abor a t ory busines s a f our th segmen t Oil Gas L abor a t ories w as r e clas sifed as disc on tinued oper a tions T he f ol lo wing summary describes the oper a tions in e ach o f the Gr oup s r epor t able segmen ts C ommodities pr o vides as s a ying and analy tical t es t ing servic es and me t al lur gical servic es f or mining and miner al e xplor a tion c ompanies and pr o vides specialis t servic es t o the c oal indus try such as c oal s ampling analysis and c er tifca tion f orma tion e v alua tion servic es and r ela t ed analy tical t es ting Lif e Scienc es pr o vides analy tical t es ting da t a t o as sis t c onsulting and engineering frms indus tries and go v ernmen ts ar ound the w orld in making in f ormed de cisions about en vir onmen t al f ood and pharmac eutical elec tr onics and animal he alth t es ting ma tt ers Indus trial pr o vides the ener gy r esour c es and in fr a s truc tur e sec t ors with as se t car e and tribology t es ting servic es 48 ALS LIMITED AND IT S SUBSIDIARIES A NNU AL F INANCIAL R EPOR T F OR THE Y EAR E NDED 31 M AR CH 2019 F INANCIAL REPOR T F INANCIAL S T A TEMENT S N O TES T O THE FINANCIAL S T A TEMENT S Financial o v ervie w