Enodis plc Period End 30 September 2006

Unusual format of IFRS profit reconciliation
UK food equipment manufacturer Enodis moves to IFRS, adopting a format for its reconciliation of profit under UK GAAP and IFRS that shows a £5.2 million or 28% greater increase in profit than the common format.

Varying disclosures on share options outside IFRS 2
UK food equipment manufacturer Enodis recognises £1.6 million cost of share options granted after 7 November 2002, but the presentation, in its consolidated accounts, of its disclosures on options granted on or prior to that date is less comprehensive than those of some other companies.