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Definitions of key ratios

 
Return on Equity (ROE), % Profit before taxes – taxes
=
x 100
Total equity, average
 
 
Return on Investment (ROI), % Profit before taxes + interest and other financing costs
=
x 100
Balance sheet total – non-interest-bearing liabilities, average
 
 
Solvency, % Total equity
=
x 100
Balance sheet total – advance payments received
 
 
Gearing, % Net interest-bearing liabilities
=
x 100
Total equity
 
 
Net interest-bearing liabilities = Interest-bearing liabilities – cash and cash equivalents excluding restricted cash
 
 
Earnings per share (EPS) Profit for the period attributable to equity holders of the parent company
=
Average number of shares adjusted for share issue in financial period excluding treasury shares
 
 
Equity per share ratio Equity attributable to the owners of the parent company
=
Number of shares adjusted for share issue at end of year
 
 
Average share price Total value of shares traded (€)
=
Total number of shares traded
 
 
Gross profit margin, % Gross profit
=
x 100
Net sales
 
 
Operating profit margin, % Operating profit
=
x 100
Net sales
 
 
Comparable gross profit margin, % Gross profit - items affecting comparability
=
x 100
Net sales
 
 
Comparable operating profit margin, % Operating profit - items affecting comparability
=
x 100
Net sales
 
Updated : 15.02.2017