2020 £m 2021 £m 2022 £m 2023 £m 2024 £m
Consolidated income statement
Continuing operations
Revenue 2,062.5 2,222.5 2,944.6 2,966.0 2,986.7
Underlying EBITDA 205.0 185.9 205.6 293.1 321.4
Underlying operating profit 110.1 88.5 108.6 180.9 212.6
Underlying net finance costs (13.2) (8.9) (15.1) (27.5) (21.2)
Underlying profit before taxation 96.9 79.6 93.5 153.4 191.4
Underlying taxation (28.3) (18.9) (20.3) (38.8) (43.9)
Underlying profit for the period 68.6 60.7 73.2 114.6 147.5
Non-underlying items(1) (27.5) (5.1) (28.2) (24.8) (4.8)
Profit/(loss) for the period 41.1 55.6 45.0 89.8 142.7
Underlying EBITDA (IAS 17 covenant basis) 175.0 153.2 177.7 259.3 287.1
Consolidated balance sheet
Working capital 180.3 149.6 303.4 261.5 232.0
Property, plant and equipment 434.9 443.4 486.5 480.2 461.4
Intangible and other non-current assets 183.5 228.0 203.1 185.9 204.3
Net debt (statutory) (192.5) (193.3) (298.9) (237.3) (126.9)
Other net liabilities (196.2) (199.7) (197.3) (172.3) (174.1)
Net assets 410.0 428.0 496.8 518.0 596.7
Net debt (IAS 17 covenant basis) (120.9) (119.4) (218.8) (146.2) (29.5)
Key performance indicators (underlying)          
Diluted earnings per share from continuing operations (p) 96.3 84.2 100.7 153.9 199.9
Dividend per share (p) 35.9 35.9 37.7 45.2 49.7
Operating margin 5.3% 4.0% 3.7% 6.1% 7.1%
Return on capital employed(2) 16.4% 13.9% 14.9% 22.8% 28.2%
Net debt : EBITDA (statutory) 0.9x 1.0x 1.5x 0.8x 0.4x
Net debt : EBITDA (IAS 17 covenant basis) 0.7x 0.8x 0.2x 0.6x 0.1x

(1) Non-underlying items are items which are exceptional by their size and/or are non-trading in nature and are disclosed separately in the financial statements where it is necessary to do so to provide further understanding of the financial position of the Group.

(2) Calculated as underlying operating profit expressed as a percentage of average capital employed. ‘Capital employed’ is net assets before non-controlling interests plus net debt and net defined benefit retirement liabilities.