Definitions

Capital employed

Total assets, less non-interest-bearing liabilities and provisions.

Cash flow per share

Cash flow from operating activities, divided by the average number of shares.

Debt/equity ratio

Interest-bearing liabilities and interest-bearing provisions in relation to equity.

Earnings per share (EPS)

Shareholders' proportion of profit/loss for the year in relation to the average number of shares outstanding.

Earnings per share (EPS), diluted

Shareholders' proportion of profit/loss for the year in relation to the average number of shares outstanding, adjusted for the additional shares resulting from the exercise of outstanding personnel options or similar programmes.

EBITDA

Operating profit before depreciation and amortisation of intangible assets and property, plant and equipment.

Employee turnover

Number of employees who left during the year, in relation to the average number of employees.

Equity per share

Shareholders' proportion of equity divided by the number of shares outstanding at the end of the reporting period.

Equity ratio

Equity as a percentage of total assets.

Financial net liabilities

Interest-bearing liabilities and interest-bearing provisions, less cash and cash equivalents.

Interest coverage ratio

Profit /loss after net financial items, plus interest expense, plus/minus exchange differences in relation to interest expense.

Net debt/EBITDA

Financial net liabilities divided by EBITDA. 

Operating margin

Operating profit/loss as a percentage of net sales.

Outstanding shares

Total number of shares less treasury shares repurchased by the Company.

Profit margin

Profit/loss after net financial items as a percentage of net sales.

 

Return on capital employed

Profit/loss after net financial items, plus interest expenses plus/minus exchange differences, as a percentage of average capital employed.

Return on equity

Profit/loss after tax attributable to shareholders, as a percentage of shareholders' proportion of average equity.

Return on working capital (P/WC)

Operating profit/loss in relation to average working capital.

Share turnover rate

Total trading volume divided by the average number of Class B shares outstanding during the financial year.

Working capital

Sum of inventories and accounts receivable, less accounts payable. Average working capital for the year is used to calculate return on working capital (P/WC).