Calculation of financial indicators

EBIT=Operating profit  
Comparable EBIT  = Operating profit (EBIT) +/- items affecting comparability 
Comparable EBITDA=Operating profit (EBIT) + depreciations + amortizations +/- items affecting comparabilityx100

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)
x100
    
Return on equity, %=Profit for the period
/
Equity, total (average of beginning and end of year amounts)
x100
    
Equity ratio, %=Equity, total
/
Balance sheet total
x100
    
Net gearing, %=Interest-bearing debt – cash and cash equivalents
/
Equity, total
x100
    
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
x100
    
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
x100

Updated January 2, 2024