Definitions
Return on equity
Earnings for the year divided by average equity.
Return on operating capital
Earnings before interest and tax (EBIT) divided by average
operating capital
Return on total assets
Earnings before interest and tax (EBIT) plus financial income,
excluding exchange gains, divided by the average total
assets.
Return on capital employed
Earnings before interest and tax (EBIT) plus financial income,
excluding exchange gains, divided by the average capital
employed.
CAGR
Compounded annual growth rate
Yield
Divided as a percentage of share price.
EBITA margin (operating margin before interest,
taxes and amortization)
EBITA (earnings before interest, taxes and amortization)
divided by total income.
EBITDA margin (operating margin before interest,
taxes, depreciation and amortization)
EBITDA (earnings before interest, taxes, depreciation and
amortization) divided by total income.
EBITDA per employee
EBITDA (earnings before interest, taxes, depreciation and
amortization) divided by average number of employees.
Equity per share
Equity divided by number of shares at period end.
Free cash flow
Cash flow from operating activities less investments in fixed
assets.
Value added per employee
Earnings before interest, taxes, depreciation and amortization
(EBITDA) plus personal expenses divided by average
number of employees.
Capital turnover rate
Net turnover divided by average operating capital.
Cash flow per share
Cash flow from operating activities before changes in
working capital divided by average number of shares.
Acid test ratio
Current receivables plus liquid assets, divided by current
liabilities plus proposed divided.
Liquid assets
Cash and cash equivalents, excluding available and unutilized
bank credit facilities.
Net debt
Interest-bearing liabilities minus liquid assets.
Net debt/equity ratio
Net debt divided by equity.
Turnover per employee
Net turnover divided by average number of employees.
Revenue growth
Net turnover for the year compared to net turnover from
the previous year.
Operating capital
Equity plus net debt.
Interest coverage ratio
Earnings before interest and tax (EBIT) plus financial income
excluding exchange gains, divided by financial costs
excluding exchange losses.
Operating profit margin (EBIT margin)
EBIT (operating margin) divided by total income.
Equity ratio
Group: Equity divided by total assets.
Parent company: Equity plus 78% of untaxed reserves,
divided by total assets.
Capital employed
Equity plus interest-bearing liabilities.
Dividend per share
Divided for the period divided by number of outstanding
shares at time of divided.
Profit per share
Earnings for the year divided by average number of shares.
Profit margin
Profit after financial items divided by total income.