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
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).