IFRS Restatement January 2005

Next PLC
16 September 2005


NEXT plc
16 September 2005

Supplementary Information

NEXT plc has today released supplementary financial information providing sector
analysis for the year ended 29 January 2005, as restated under International
Financial Reporting Standards.

                             Turnover               Profit and earnings
                           excluding VAT                 per share
                    Six months     Year to        Six months     Year to
                       to July     January           to July     January
                          2004        2005              2004        2005
                            £m          £m                £m          £m
                                                    Restated    Restated

NEXT Retail              924.3     2,057.6             112.2       301.1
NEXT Directory           278.2       602.6              38.6        89.5
                     _________   _________         _________   _________
The NEXT Brand         1,202.5     2,660.2             150.8       390.6

NEXT Franchise            14.2        33.5               2.5         6.0
NEXT Sourcing              8.6        20.2              12.6        32.8
Ventura                   64.1       131.8               6.6        13.4
Other activities           4.1        12.8               0.9         3.6
Share option charge          -           -              (1.6)       (3.9)
                     _________   _________         _________   _________
                       1,293.5     2,858.5             171.8       442.5
                     _________   _________
Interest expense                                        (9.2)      (18.2)
                                                   _________   _________
Profit before tax                                      162.6       424.3
Taxation                                               (49.2)     (118.9)
                                                   _________   _________
Profit after tax                                       113.4       305.4
                                                   _________   _________

Earnings per share                                     44.4p      120.2p



Further information:

Copies of the supplementary financial information are available from the Group's
website, www.next.co.uk.

For enquiries, please contact:

Andrew McKinlay, Company Secretary
NEXT plc
Tel: [phone]



                      This information is provided by RNS
            The company news service from the London Stock Exchange