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Revenue and segmental analysis - Schedule of reporting segments (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Revenue |  |  |
Revenue to external customers | $ 441.3 | $ 414.8 | $ 460.3
Result |  |  |
Adjusted EBITDA | 61.8 | 55.3 | 62.2
Other share based compensation charges | (2.2) | (1.4) | (1.3)
Loss on disposal of property, plant and equipment | (0.1) | (0.2) | 0.0
Depreciation and amortization | (19.0) | (18.4) | (18.6)
TRADING PROFIT | 40.5 | 35.3 | 42.3
Profit on sale of redundant site | 0.4 | 2.1 | 0.0
Changes to defined benefit pension plans (Note 5) | 0.0 | 0.6 | 18.0
Restructuring and other expense (Note 5) | (21.6) | (2.2) | (22.4)
OPERATING PROFIT | 19.3 | 35.8 | 37.9
Net gain / (loss) on acquisitions and disposals | 1.3 | 0.2 | (2.0)
Net interest costs | (6.7) | (5.6) | (6.9)
IAS 19R retirement benefits finance charge | (1.8) | (2.1) | (3.0)
Unwind of discount on deferred contingent consideration from acquisitions | 0.2 | 0.4 | 0.4
PROFIT ON OPERATIONS BEFORE TAXATION | 11.9 | 27.9 | 25.6
Income tax expense | (0.4) | (6.0) | (9.5)
NET INCOME FOR THE YEAR | 11.5 | 21.9 | 16.1
Other segment information |  |  |
Segment assets | 402.6 | 391.5 | 435.7
Segment liabilities | (240.3) | (249.6) | (266.0)
Net assets / (liabilities) employed | 162.3 | 141.9 | 169.7
Capital expenditure: Property, plant and equipment | 9.2 | 16.5 | 15.3
Capital expenditure: Intangible assets | 1.7 | 2.4 | 2.1
Gas Cylinders |  |  |
Revenue |  |  |
Revenue to external customers | 220.2 | 225.8 | 239.1
Elektron |  |  |
Revenue |  |  |
Revenue to external customers | 221.1 | 189.0 | 221.2
Operating segments |  |  |
Revenue |  |  |
Revenue to external customers | 441.8 | 414.9 | 460.9
Operating segments | Gas Cylinders |  |  |
Revenue |  |  |
Revenue to external customers | 220.2 | 225.8 | 239.1
Result |  |  |
Adjusted EBITDA | 17.3 | 19.7 | 16.5
Other share based compensation charges | (1.0) | (0.6) | (0.7)
Loss on disposal of property, plant and equipment | 0.0 | (0.1) |
Depreciation and amortization | (7.6) | (7.6) | (7.2)
TRADING PROFIT | 8.7 | 11.4 | 8.6
Profit on sale of redundant site | 0.0 | 0.0 |
Changes to defined benefit pension plans (Note 5) |  | 0.0 | 0.0
Restructuring and other expense (Note 5) | (6.6) | 0.0 | (21.9)
OPERATING PROFIT | 2.1 | 11.4 | (13.3)
Net gain / (loss) on acquisitions and disposals | 0.0 | 0.0 | (0.2)
Net interest costs | 0.0 | 0.0 | 0.0
IAS 19R retirement benefits finance charge | 0.0 | 0.0 | 0.0
Unwind of discount on deferred contingent consideration from acquisitions | 0.0 | 0.0 | 0.0
PROFIT ON OPERATIONS BEFORE TAXATION | 2.1 | 11.4 | (13.5)
Other segment information |  |  |
Segment assets | 150.5 | 146.8 | 158.3
Segment liabilities | (22.6) | (21.7) | (32.3)
Net assets / (liabilities) employed | 127.9 | 125.1 | 126.0
Capital expenditure: Property, plant and equipment | 3.5 | 6.5 | 6.0
Capital expenditure: Intangible assets | 1.4 | 1.5 | 1.2
Operating segments | Elektron |  |  |
Revenue |  |  |
Revenue to external customers | 221.6 | 189.1 | 221.8
Result |  |  |
Adjusted EBITDA | 44.5 | 35.6 | 45.7
Other share based compensation charges | (1.2) | (0.8) | (0.6)
Loss on disposal of property, plant and equipment | (0.1) | (0.1) |
Depreciation and amortization | (11.4) | (10.8) | (11.4)
TRADING PROFIT | 31.8 | 23.9 | 33.7
Profit on sale of redundant site | 0.0 | 0.0 |
Changes to defined benefit pension plans (Note 5) |  | 0.0 | 0.0
Restructuring and other expense (Note 5) | (12.7) | (2.2) | (0.5)
OPERATING PROFIT | 19.1 | 21.7 | 33.2
Net gain / (loss) on acquisitions and disposals | 1.3 | 0.2 | 0.0
Net interest costs | 0.0 | 0.0 | 0.0
IAS 19R retirement benefits finance charge | 0.0 | 0.0 | 0.0
Unwind of discount on deferred contingent consideration from acquisitions | 0.2 | 0.4 | 0.4
PROFIT ON OPERATIONS BEFORE TAXATION | 20.2 | 21.5 | 32.8
Other segment information |  |  |
Segment assets | 207.6 | 190.6 | 208.5
Segment liabilities | (22.3) | (14.2) | (21.4)
Net assets / (liabilities) employed | 185.3 | 176.4 | 187.1
Capital expenditure: Property, plant and equipment | 5.7 | 10.0 | 9.3
Capital expenditure: Intangible assets | 0.3 | 0.9 | 0.9
Inter-segment |  |  |
Revenue |  |  |
Revenue to external customers | (0.5) | (0.1) | (0.6)
Inter-segment | Gas Cylinders |  |  |
Revenue |  |  |
Revenue to external customers | 0.0 | 0.0 | 0.0
Inter-segment | Elektron |  |  |
Revenue |  |  |
Revenue to external customers | (0.5) | (0.1) | (0.6)
Unallocated |  |  |
Revenue |  |  |
Revenue to external customers | 0.0 | 0.0 | 0.0
Result |  |  |
Adjusted EBITDA | 0.0 | 0.0 | 0.0
Other share based compensation charges | 0.0 | 0.0 | 0.0
Loss on disposal of property, plant and equipment | 0.0 | 0.0 |
Depreciation and amortization | 0.0 | 0.0 | 0.0
TRADING PROFIT | 0.0 | 0.0 | 0.0
Profit on sale of redundant site | 0.4 | 2.1 |
Changes to defined benefit pension plans (Note 5) |  | 0.6 | 18.0
Restructuring and other expense (Note 5) | (2.3) | 0.0 | 0.0
OPERATING PROFIT | (1.9) | 2.7 | 18.0
Net gain / (loss) on acquisitions and disposals | 0.0 | 0.0 | (1.8)
Net interest costs | (6.7) | (5.6) | (6.9)
IAS 19R retirement benefits finance charge | (1.8) | (2.1) | (3.0)
Unwind of discount on deferred contingent consideration from acquisitions | 0.0 | 0.0 | 0.0
PROFIT ON OPERATIONS BEFORE TAXATION | (10.4) | (5.0) | 6.3
Other segment information |  |  |
Segment assets | 44.5 | 54.1 | 68.9
Segment liabilities | (195.4) | (213.7) | (212.3)
Net assets / (liabilities) employed | (150.9) | (159.6) | (143.4)
Capital expenditure: Property, plant and equipment | 0.0 | 0.0 | 0.0
Capital expenditure: Intangible assets | $ 0.0 | $ 0.0 | $ 0.0

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