Calculation of financial indicators

 

EBITA = Operating profit + amortization + impairment  
 
 
 
  

Return on investment in %
=
Profit for the period + income taxes + interest and other financial expenses

Equity, total + interest-bearing liabilities (average of beginning and end of year amounts)

 x100
 
 
 
  
Return on equity in %
=
Profit for the period

Equity, total (average of beginning and end of year amounts)
 x100
       
Equity ratio in %
=
Equity, total

Balance sheet total
 x100
       
Net gearing in % = Interest-bearing liabilities - interest-bearing receivables - cash and bank
Equity, total		 x100
       
Earnings per share = Profit attributable to equity holders of the company

Weighted average number of outstanding ordinary shares		  
       
Equity per share
=
Equity attributable to equity holders of the company
Number of outstanding ordinary shares
  
       
Adjusted average
share price
=
Value of shares traded during the period
Number of shares traded during the period, adjusted for emissions
  
       
Market capitalization = Number of outstanding ordinary shares Dec 31 x market quotation Dec 31  
       
Price per earnings (P/E)
=
Market quotation per share, Dec 31
Earnings per share
  
       
Dividend per earnings in %
=
Dividend paid
Profit attributable to equity holders of the company

x100
       
Dividend per share
=
Dividend paid
Number of outstanding shares, Dec 31
  
       
Dividend yield in % = Dividend per share
Market quotation, Dec 31 adjusted for emissions		 x100

 

Updated Devember 7, 2018