Table:
0
A
B
C
1
Adjusted earnings per share (£m)
2018/19
2017/18
2
Trading profit
128.5
123.0
3
Depreciation
17.0
16.6
4
Other non-cash items
2.4
2.8
5
Interest
(30.1)
(38.0)
6
Taxation
–
1.0
7
Pension contributions
(41.9)
(39.8)
8
Capital expenditure
(17.7)
(19.2)
9
Working capital and other
(7.7)
(0.6)
10
Restructuring costs
(18.1)
(12.5)
11
Proceeds from share issue
1.4
1.2
12
Sale of property, plant and equipment
–
1.3
13
Hovis repayment of loan note
7.6
–
14
Financing fees
(12.2)
(7.0)
15
Free cash flow10
29.2
28.8
16
Statutory cash flow statement
17
Cash generated from operating activities
57.7
52.4
18
Cash used in investing activities
(17.7)
(17.9)
19
Cash (used in)/generated from financing activities
(35.8)
7.2
20
Net increase in cash and cash equivalents
4.2
41.7

Questions and formulas:
Question: What was the change in the trading profit from 2017/18 to 2018/19?
Formula: B2 - C2
Formula2: B2 - C2
Level: Calculation
Question: What was the average depreciation for 2017/18 and 2018/19?
Formula: (B3 + C3) / 2
Formula2: (B3 + C3) / 2
Level: Calculation
Question: What is the average other non-cash items for 2017/18 and 2018/19?
Formula: (B4 + C4) / 2 
Formula2: (B4 + C4) / 2 
Level: Calculation