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