Financials

Operating profit (EBITA):

Operating profit + amortisation of acquisition costs

EBITA margin, %:

Operating profit + amortisation of acquisition costs x 100
Net sales

Return on investment (ROI),%:

(Profit or loss before taxes + interest and other financing costs) x 100
Balance sheet total – non-interest bearing liabilities (average)

Return on equity (ROE),%:

(Profit or loss before taxes – taxes) x 100
Shareholders' equity

Equity ratio, %:

(Shareholders’ equity + minority interest) x 100
Balance sheet total - advances received

Earnings per share:

Profit before taxes - taxes +/- minority interest
Average number of shares during the period, adjusted for share issues

Earnings per share (diluted):

Profit before taxes - taxes +/- minority interest
The average number of shares during the period, adjusted for share issues, includes shares and options issued through shared-based incentives schemes.

Dividend per share:

Total dividend
Number of shares at the end of the period, adjusted for share issues

Dividend payout ratio, %:

Dividend per share x 100
Earnings per share

Net gearing:

(Interest-bearing liabilities - cash and cash equivalents) x 100
Shareholders' equity

Effective dividend yield,%:

Dividend per share x 100
Last trading price for the period, adjusted for share issues

Price/earnings (P/E):

Last trading price for the period, adjusted for share issues
Earnings per share