KEY PERFORMANCE INDICATOR ACCORDING TO IFRS
EARNINGS PER SHARE
Profit after tax for the period attributable to Parent Company shareholders divided by the average number of outstanding shares for the period.
KEY PERFORMANCE INDICATORS NOT DEFINED ACCORDING TO IFRS
CAPITAL EMPLOYED
Total assets less non-interestbearing provisions and liabilities.
EBIT
Operating profit.
EBIT MARGIN
EBIT as a percentage of net sales.
EBITDA
Operating profit before depreciation, amortization and impairment of tangible and intangible assets.
EBITDA MARGIN
Operating profit before depreciation, amortization and impairment of tangible and intangible assets as a percentage of net sales.
EQUITY/ASSET RATIO
Shareholders’ equity, including non-controlling interests, as a percentage of total assets.
GROSS MARGIN
Gross profit as a percentage of net sales.
INTEREST COVER RATIO
Profit after net financial items plus interest expenses in relation to interest expenses.
NET DEBT
Interest-bearing and non-interest-bearing liabilities less cash and cash equivalents.
NET DEBT/EBITDA
Net debt in relation to EBITDA
NET DEBT/EQUITY RATIO
Net debt in relation to shareholders equity.
OPERATING CASH CONVERSION
Cash flow from operating activities as a percentage of EBITDA.
ORGANIC GROWTH
Net sales growth adjusted for enterprises acquired and sold off and any exchange rate changes. No adjustments have been made for number of working days.
R12
The last recent twelve months/rolling twelve-month period
RETURN ON CAPITAL EMPLOYED
EBIT as a percentage of average capital employed, calculated as the average of the last four quarter’s closing balances.
RETURN ON CAPITAL EMPLOYED BEFORE ITEMS AFFECTING COMPARABILITY
Operating profit (EBIT) before items affecting comparability as a percentage of average capital employed, calculated as the average of the period’s opening and closing balances.
RETURN ON CAPITAL EMPLOYED EXCLUDING GOODWILL
Operating profit (EBIT) as a percentage of average capital employed, excluding goodwill, calculated as the average of the last four quarter’s closing balances.
RETURN ON SHAREHOLDERS’ EQUITY
Profit after tax attributable to Parent Company shareholders as a percentage of average shareholders’ equity, excluding non-controlling interests.
R4Q/4
Average value of the latest four quarter’s closing balance