The Group reports an operating profit of £4.5m for 2018/19, compared to £69.3m in the prior year. The growth in Trading profit of £5.5m in the year, as outlined above, was offset by an impairment of goodwill and intangible assets of £30.6m and costs of £41.5m relating to the recognition of Guaranteed Minimum Pension ('GMP') charges.
Amortisation of intangibles was £1.9m lower than 2017/18 due to certain SAP software modules becoming fully amortised in the year. Fair valuation of foreign exchange and derivatives was a charge of £1.3m in the year.
The Group recognised £41.5m of estimated costs in the year associated with the equalisation of GMP for pension benefits accrued between 1990 and 1997. This follows a judgement case of Lloyds Banking Group on 26 October 2018 which referred to the equal treatment of men and women who contracted out of the State Earnings Related Pension Scheme between these dates.
It should be noted that the final cost will differ to the estimated cost when the actual method of equalisation is agreed between the scheme Trustees in due course. Any future and final adjustment to the cost recognised in 2018/19 will be reflected in the Consolidated statement of comprehensive income. All UK companies who operated defined benefit pension schemes during these dates will be affected by this ruling.
Of this £41.5m non-cash charge, approximately two-thirds relates to the
RHM pension scheme and the balance relates to the Premier Foods pension schemes. Restructuring costs were £16.8m in the year; an £8.3m increase on the prior year and included circa £14m associated with the consolidation of the Group’s logistics operations to one central location in the year due to higher than anticipated implementation costs.
This programme has now completed and the Group does not expect to incur any further restructuring costs associated with this programme. Advisory fees associated with strategic reviews and corporate activity were also included in restructuring costs in the year. Other non-trading items of £1.9m refer to a past service pension credit of £3.9m due to inflation increases no longer required in a smaller Irish pension scheme, partly offset by costs related to the departure of previous CEO Gavin Darby.
Net interest on pensions and administrative expenses was a charge of £1.3m. Expenses for operating the Group’s pension schemes were £10.3m in the year, offset by a net interest credit of £9.0m due to an opening surplus of the Group’s combined pension schemes.

£m
2018/19
2017/18
Change
Adjusted EBITDA3
145.5
139.6
5.9
Depreciation
(17.0)
(16.6)
(0.4)
Trading profit
128.5
123.0
5.5
Amortisation of intangible assets
(34.4)
(36.3)
1.9
Fair value movements on foreign exchange and derivatives
(1.3)
0.1
(1.4)
Net interest on pensions and administrative expenses
(1.3)
(2.5)
1.2
Non-trading items
GMP equalisation
(41.5)
–
(41.5)
Restructuring costs
(16.8)
(8.5)
(8.3)
Impairment of goodwill and intangible assets
(30.6)
(6.5)
(24.1)
Other
1.9
–
1.9
Operating profit
4.5
69.3
(64.8)


Question: Analyse this data from a financial earnings document. What is the change in Adjusted EBITDA from 2018/19 to 2017/18?
Choices:
5.9
0.1
-138.6
42.2
0
Correct choice index: 0