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Calculation of performance indicators
Profitability
Return on equity, % (Profit/loss before tax − Income tax) x 100
Shareholders' equity, average of the beginning and end of the reporting period
Comparable return on equity, % Profit/loss adjusted for items affecting comparability before tax − Income tax adjusted for the tax effect of the items affecting comparability) x 100
Shareholders' equity, average of the beginning and end of the reporting period
Return on capital employed, % Operating profit x 100
(Non-current assets + Inventories + Receivables + Other current assets - Non-interest-bearing liabilities) on average for the reporting period
Comparable return on capital employed, % Comparable operating profit x 100
Non-current assets + Inventories + Receivables + Other current assets - Non-interest-bearing liabilities) on average for 12 months
EBITDA Operating profit + Depreciation and amortisation + Impairments
Funding and financial position
Equity ratio, % Shareholders' equity x 100
(Balance sheet total − Prepayments received)
Gearing, % Interest-bearing net liabilities x 100
Shareholders' equity
Interest-bearing net debt Interest-bearing liabilities −Money market investments − Cash and cash equivalents
Interest-bearing net debt/EBITDA Interest-bearing liabilities
EBITDA
Share performance indicators
Earnings/share, diluted (Profit/loss - Non-controlling interests) /
Average number of shares adjusted for the dilutive effect
Earnings/share, basic Profit/loss − Non-controlling interests
Average number of shares
Earnings/share, basic, comparable Profit/loss adjusted for items affecting comparability − Non-controlling interests
Average number of shares
Equity/share Equity attributable to equity holders of the parent /
Basic number of shares at the balance sheet date
Payout ratio, % (Dividend/share) x 100
(Earnings/share)
Price/earnings ratio (P/E) Share price at balance sheet date
(Earnings/share)
Effective dividend yield, % (Dividend/share) x 100
Share price at balance sheet date
Market capitalisation Share price at balance sheet date x Number of shares
Cash flow from operating activities/share Cash flow from operating activities
Average number of shares
Yield of A share and B share Change in share price + Annual dividend yield