Return on equity
Year’s profit/loss expressed as a percentage of average shareholders’ equity.
Return on capital employed
Profit/loss plus financial income as a percentage of average capital employed.
Return on total capital
Profit/loss plus financial income as a percentage of the average balance sheet total *.
EBIT
Earnings before interest and taxes (operating income).
EBITDA
Earnings before interest, taxes, depreciation, and amortisation.
Value added per employee
Operating profit/loss plus labour costs divided by the average number of employees. Labour costs are salary expenses and reimbursements plus a standard 35% for social security contributions.
Average number of shares
A weighted average number of outstanding shares for the year as per IAS 33.
Diluated average number of shares
A weighted average of outstanding shares and potential shares as per IAS 33.
Diluted cash flow per share
Current cash flow divided by average number of shares after dilution.
Diluted earnings per share
Year’s profit/loss divided by the average number of shares after dilution.
Interest coverage ratio
Profit/loss plus financial income divided by financial costs.
Operating margin
Operating profit/loss as a percentage of sales.
Debt/equity ratio
Interest-bearing liabilities divided by shareholders’ equity.
Equity/assets ratio
Shareholders’ equity as a percentage of the balance sheet total.
Profit margin
Profit/loss before taxes as a percentage of sales.
* The IB+UB/2 method is applied when calculating average values for return on equity, return on capital employed, and return on total capital.