London-based Jardine Lloyd Thompson Group PLC published a restatement of its full-year 2017 and second-half 2017 financial results, following the implementation of IFRS 15 Revenue from Contracts with Customers, effective Jan.1, and the new segmental reporting structure adopted April 1.

In line with previous guidance, the implementation of IFRS 15 reduced the company's full-year 2017 underlying trading profit by £4.5 million to £209.2 million, and for the second half of 2017 by £900,000 to £109.1 million.

The company saw full-year 2017 profit attributable to owners of the parent of £114.8 million and EPS of 53.0 pence, restated for the impact of IFRS 15 and re-segmentation. The company previously reported full-year 2017 profit attributable to owners of the parent of £118.4 million and EPS of 54.7 pence.

The company's restated second-half profit attributable to owners of the parent was £67.2 million, compared with £68.3 million reported previously. The company's restated EPS for the period was 31.2 pence, compared with 31.8 pence reported earlier.