Calculation of financial indicators
Profit
Return on equity (%) x 100
Total equity (average)
Profit before tax + interest and other financial expenses
Return on capital employed x 100
(ROCE) before tax (%) Balance sheet total – non-interest-bearing liabilities (average)
Total equity
Equity ratio (%) x 100
Balance sheet total – advances received
Interest-bearing liabilities
Gearing ratio (%) x 100
Total equity
Net interest-bearing liabilities
Net gearing ratio (%) x 100
Total equity
Profit for the period attributable to equity holders of the parent
Earnings per share
Average number of outstanding shares during period
Equity attributable to holders of the parent
Equity per share
Number of outstanding shares at end of period
Dividend distribution
Dividend per share
Number of outstanding shares at end of period
Dividend per share
Dividend payout ratio (%) x 100
Earnings per share
Dividend per share
Effective dividend yield (%) x 100
Closing price on the last trading day of the financial year
Closing price on the last trading day of the financial year
P/E ratio
Earnings per share
Market capitalization The number of outstanding shares at the end of period x the closing price on the last trading day of the financial year
Cash flow before debt service Cash flow before financing activities and financial items
Employee numbers Average of workforce figures calculated at the end of calendar months