Earnings per share after dilution
Net profit for the period attributable to owners of the parent divided by the average number of shares outstanding after dilution.
Earnings per share before dilution
Net profit for the period attributable to owners of the parent divided by the average number of shares outstanding. Definition according to IFRS.
Operating profit before amortisation of intangible non-current assets arising in connection with company acquisitions (Earnings Before Interest, Tax and Amortisation).
EBITA divided by net sales.
Operating profit before depreciation and amortisation (Earnings Before Interest, Tax, Depreciation and Amortisation).
Equity per share
Shareholders' equity attributable to owners of the parent divided by the number of shares outstanding
Shareholders' equity divided by total assets.
Gross profit divided by net sales.
Interest-bearing net debt
Interest-bearing liabilities including pension liability and estimated earn-outs for acquisitions, less cash and cash equivalents.
Interest coverage ratio
Operating profit before interest income divided by interest expenses.
Net capital expenditures
Purchases less sales of intangible assets and of property, plant and equipment, excluding those included in acquisitions and divestments of subsidiaries and operations.
Interest-bearing net debt at the end of the period divided by EBITDA on a 12-month rolling basis.
Net debt/equity ratio
Interest-bearing net debt divided by shareholders' equity.
Shareholders' equity plus interest-bearing net debt.
Return on equity
Net profit for the period on a 12-month rolling basis divided by average shareholders' equity per month.
Return on operating capital
EBITA calculated on a 12-month rolling basis divided by average operating capital per month.