Calculation of financial ratios | ||
Earnings per share (EPS), basic and diluted | ||
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 – dividend payable) |
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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 |
Note
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