Calculation of financial ratios
Earnings per share (EPS)
Profit for the financial period attributable to equity holders of the parent company
Adjusted number of shares over the financial period
Equity per share
Equity attributable to equity holders of the parent company
Adjusted number of shares at the end of the financial period
Solvency ratio
Equity x 100
Total equity and liabilities – advances received
Gearing
Interest-bearing liabilities – cash and cash equivalents
Equity
Return on investment (ROI)
Profit before taxes + interest and other financial expenses x 100
Total equity and liabilities – non-interest-bearing liabilities – provisions, average over the financial period
Return on equity (ROE)
Profit for the financial period x 100
Equity, average over the financial period
Working capital (WCAP)
(Inventories + trade receivables + income tax receivables + other non-interest-bearing receivables)
– (trade payables + advances received + pension obligations + provisions + income tax liabilities + other non-interest-bearing liabilities)
EBITA
Operating result – non-recurring items – intangible asset amortisation related to acquisitions

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