halfjaarcijfers

Halfjaarcijfers, literally half-year figures, are interim financial results published by companies to cover the first half of their financial year. They provide a concise snapshot of performance and financial position between the annual report periods, enabling comparisons with prior periods and with full-year guidance.

A typical halfjaarcijfers package includes condensed financial statements—income statement, balance sheet, and cash flow statement—along with a brief notes section. Key metrics often highlighted are revenue, operating profit or EBITDA, net profit, earnings per share, and cash flow from operations, plus metrics like net debt or capital expenditure. Many firms also add a management commentary or MD&A to explain drivers, risks, and seasonal effects, as well as interim-year guidance.

Regulatory and standards context: Interim reports for listed companies are generally prepared under international accounting standards such as IFRS (IAS 34 Interim Financial Reporting) or applicable local GAAP, and are subject to stock exchange rules. In the EU, interim reports are typically published within weeks after the reporting date and are filed or announced to the market. They are intended to supplement the annual report rather than replace it.

Use and reception: Halfjaarcijfers are used by investors, analysts, and other stakeholders to assess near-term performance and to project annual results. They are commonly released via the company’s investor relations site, press releases, and the stock exchange feed. Limitations include greater uncertainty in interim figures and potential seasonal effects.