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Calculations of financial ratios
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
Interest coverage
Profit before taxes + depreciation, amortisation and impairment + interest and other financial expenses
Interest and other financial expenses
Solvency ratio
Equity x 100
Total equity and liabilities – advances received
Gearing
Interest-bearing liabilities – cash and cash equivalents
Equity
Earnings per share (EPS), basic and diluted
Profit for the financial period attributable to equity holders of the parent company
Adjusted number of shares, average 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
Dividend per share
Dividends paid for the financial period
Adjusted number of shares at the end of the financial period
Dividend per earnings
Dividend per share x 100
Earnings per share (EPS), basic and diluted
Effective dividend yield
Dividend per share x 100
Adjusted share price at the end of the financial period
Price/earnings (P/E)
Adjusted share price at the end of the financial period
Earnings per share (EPS), basic and diluted
Price/carrying amount per share (P/BV)
Adjusted share price at the end of the financial period
Equity per share
Working capital (WCAP)
(Inventories + trade receivables + current tax receivables + other non-interest-bearing receivables)
– (trade payables + advances received + pension obligations + provisions + current tax liabilities + other non-interest-bearing liabilities – dividend payable)
Comparable adjusted EBITA
Operating result – items affecting comparability – purchase price allocation amortisation
Comparable operating result
Operating result – items affecting comparability
Items affecting comparability
Items affecting comparability are related to restructuring measures and one-time charges for events or activities, which are not part of the normal business operations

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