2019 £m	2018 £m
Operating profit
Underlying operating profit/EBIT is calculated as follows:
Operating profit	39.0	34.1
Non-underlying operating expenses (note 5)	88.4	65.1
Underlying operating profit/EBIT	127.4	99.2
Depreciation	5.7	4.8
Amortisation and impairment	4.1	2.6
Underlying earnings before interest, tax, depreciation and amortisation (EBITDA)	137.2	106.6
Profit before taxation
Underlying profit before taxation is calculated as follows:
Profit before taxation	27.8	28.9
Non-underlying operating expenses	88.4	65.1
Amortisation of fair value adjustments relating to Medical Ethics	0.2	0.2
Fair value and other movements on deferred and contingent consideration	1.0	(0.9)
Loss on extinguishment of debt	–	0.4
Underlying profit before taxation	117.4	93.7