- 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).
