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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, bank receivables and financial assets excluding restricted cash  
     
 
Earnings per share (EPS)   Profit for the period attributable to equity holders of 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  
 
Dividend per share ratio    Dividend per share  
=
x 100
  Earnings per share  
 
Effective dividend yield   Dividend per share  
=
x 100
  Share price at end of financial period  
 
Price – Earnings ratio (P/E)    Share price at end of financial period  
=
 
  Earnings per share  
 
Market value of shares      
= Number of shares at end of financial period x last trading price  
     
 
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 : 02.09.2016