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Calculation of financial ratios
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Earnings per share (EPS)
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Profit for the reporting period attributable to equity holders of the parent company
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Adjusted number of shares over the reporting period
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Equity per share
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Equity attributable to equity holders of the parent company
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Adjusted number of shares at the end of the reporting period
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Solvency ratio
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Equity
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x 100
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Total equity and liabilities – advances received
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Gearing
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Interest-bearing liabilities – cash and cash equivalents
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Equity
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Working capital (WCAP)
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(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)
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EBITA
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Operating result – non-recurring items – intangible asset amortisation related to acquisitions
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