interim report half year ended 5 july 2003 tomkins plc financial highlights notes following the change of group s accounting reference date from 30 april to 31 december which was accomplished by using an eight month period 1 may 2002 is now reporting its results on a quarterly basis in sterling under uk gaap and us dollars unless otherwise stated commentary this refers information term underlying indicates amount adjusted for effects currency translation acquisitions disposals case profits also before goodwill amortisation operating exceptional items some figures ratios mentioned are not readily available details how these have been arrived at set out page review second quarter compares unaudited 91 day 6 q2 with extracted management accounts