Shareholders' equity plus interest-bearing net debt.
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 is the principal measure of the Group's earnings.
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 for acquisitions, less cash and cash equivalents.
Interest coverage ratio
Operating profit/loss plus interest income divided by interest expenses.
Net capital expenditures
Purchases less sales of intangible non-current 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 moving 12-month basis.
Net debt/equity ratio
Interest-bearing net debt divided by shareholders' equity.
Return on capital employed
EBITA calculated on a moving 12-month basis divided by average capital employed per month.
Return on equity
Net profit for the period on a moving 12-month basis divided by average shareholders' equity per month.