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      "text": "1. Key Performance Indicator.\n2. See FY23 Press Release for definitions of the specific adjusting items and a reconciliation from the statutory to the underlying income statement.",
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      "text": "BALANCE SHEET\nNet debt\nNet debt to EBITDA\nCapital employed\nReturn on Capital Employed (ROCE)¹\nCASH FLOW\nCapital expenditure\nUnderlying operating cash flow\nUnderlying operating cash flow conversion\nFree cash flow\nUnderlying free cash flow¹\nUnderlying free cash flow conversion\nUnderlying cash tax rate",
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