Hi mannyww5,
Good pick up. I take the numerator to be any form of net income, with the demoninator shares outstanding/on issue. Montgomery/AASB et al use NPAT as the numerator, I use EBIT - purely the Economist within me.
As long as comparisons are 'like for like' i don't believe it really matters.
Fwd 2013 EBIT is now $39m (updated guidance), with shares on issue of 468.7m, gives EPS of 8.32 cents.
8.32 / 28.5 gives return of 29.19%
I hope your trading is going well - all the best
Ann: Boom Logistics - Trading Update , page-11
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