Calculation of financial indicators
| EBIT | = | Operating profit | ||
| Comparable EBIT | = | Operating profit (EBIT) +/- items affecting comparability | ||
| Comparable EBITDA | = | Operating profit (EBIT) + depreciations + amortizations +/- items affecting comparability | x | 100 |
Return on investment, % | = | Profit for the period + income taxes + interest and other financial expenses / Equity, total + interest-bearing liabilities (average of beginning and end of year amounts) | x | 100 |
| Return on equity, % | = | Profit for the period / Equity, total (average of beginning and end of year amounts) | x | 100 |
| Equity ratio, % | = | Equity, total / Balance sheet total | x | 100 |
| Net gearing, % | = | Interest-bearing debt – cash and cash equivalents / Equity, total | x | 100 |
| Earnings per share | = | Profit for the period attributable to equity holders of the company / Weighted average number of shares outstanding, end of period | ||
| Earnings per share excl. IAC | = | Profit for the period attributable to equity holders of the parent company +/- items affecting comparability / Weighted average number of shares outstanding, end of period | ||
| Equity per share | = | Equity attributable to equity holders of the company / Number of shares outstanding, end of period | ||
| Adjusted average share price | = | Value of shares traded during the period / Number of shares traded during the period, adjusted for emissions | ||
| Market capitalization | = | Number of outstanding shares, end of period x market quotation, end of period | ||
| Price per earnings (P/E) | = | Market quotation per share, end of period / Earnings per share | ||
| Dividend per earnings, % | = | Dividend paid / Profit attributable to equity holders of the company | x | 100 |
| Dividend per share | = | Dividend paid / Number of outstanding shares, end of period | ||
| Dividend yield, % | = | Dividend per share / Market quotation, adjusted for emissions, end of period | x | 100 |
| Cash earnings per share (CEPS), EUR | = | ( EBITDA +/- Non-cash adjustments +/- Change in net working capital – Cash taxes – Interest paid) / Average number of shares outstanding | ||
| Free Cash Flow | = | EBITDA +/- Non-cash adjustments +/- Change in net working capital – CAPEX – Cash taxes | ||
| Free cash flow/comparable net profit (LTM), % | = | (EBITDA +/- Non-cash adjustments +/- Change in net working capital – CAPEX – Cash taxes) / Comparable net profit (LTM) | x | 100 |
| Net debt/comparable EBITDA (LTM), ratio | = | (Interest-bearing debt – Cash and cash equivalents) / Comparable EBITDA (LTM) |
Updated July 15, 2024