GUD Holdings Limited announced earnings results for the half year ended 31 December 2016. For the half year, sales revenue was AUD 291.211 million compared to AUD 292.879 million a year ago. Results from operating activities was AUD 36.469 million compared to AUD 18.593 million a year ago. Profit before tax was AUD 32.175 million compared to AUD 12.594 million a year ago. Profit attributable to owners of the Company was AUD 17.670 million compared to AUD 1.743 million a year ago. Diluted earnings per share was 26.0 cents against 5.1 cents a year ago. Net cash provided by operating activities was AUD 14.989 million against AUD 19.118 million a year ago. Payments for property, plant and equipment was AUD 2.194 million against AUD 3.490 million a year ago. Underlying EBITDA was AUD 42.368 million compared to AUD 43.265 million a year ago. Underlying EBIT was AUD 39.273 million compared to AUD 37.236 million a year ago. Net debt reduced to AUD 163 million from AUD 191 million in the previous corresponding period. Underlying NPAT of AUD 24.7 million was up 26% on the number previously reported for the same period last year. Underlying EBIT compared to last year's reported result, increased 5% with Automotive contributing a 10% uplift and Dexion reporting a AUD 1.9 million improvement, although it remains in a minor loss position. Davey and Oates both reported lower EBIT results compared with the same time last year.