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Average collection period -
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Accounts receivables on 31 December divided by net sales increased by 20 per cent VAT (average VAT in the Group) multiplied by 365 days.
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Capital turnover rate* -
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Net sales in relation to average balance sheet total.
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Cash flow -
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In and out flow of liquid funds.
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Debt/equity ratio -
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Interest bearing liabilities in relation to equity.
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Debt/equity ratio -
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Interest bearing liabilities in relation to total equity.
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Development expenses -
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Development expenses are expenses for production, materials and product development.
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Direct yield -
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Dividend as percentage of share price on 31 December.
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Earnings per share after dilution -
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Earnings after tax divided by the number of shares after dilution.
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Earnings per share after tax -
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Earnings after tax divided by the number of shares at year - end.
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EBITA margin -
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Earnings before interest, taxes and amortizations. Operating profit added for amortization and impairment of goodwill on consolidation, in relation to net sales.
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EBT margin -
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Earnings before taxes. Profit before taxes in relation to net sales.
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Equity per share -
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Reported equity divided by number of shares at year - end.
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Equity per share after dilution -
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Reported equity divided by number of shares after dilution.
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Equity/assets ratio -
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Equity including minority share in relation to balance sheet total.
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Interest coverage ratio -
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Profit before taxes plus financial expenses in relation to financial expenses.
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Interest-bearing net liability/receivable -
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Interest-bearing liabilities less interest-bearing assets.
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Operational cash flow per share -
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Changes in cash and cash equivalents in any given year from operating activities after deduction of interests and tax payments, plus investments in intangible and tangible operational fixed assets, divided by the weighted average number of shares.
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P/E ratio -
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Share price on 31 December divided by earnings per share after tax.
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Profit margin -
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Profit after financial items in relation to net sales.
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Return on capital employed* -
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Profit after financial items plus financial expenses in relation to average capital employed. Capital employed is the balance sheet total less non - interest bearing liabilities.
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Return on equity after tax* -
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Profit after tax in relation to average equity.
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Return on total capital* -
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Profit after financial items plus financial expenses in relation to average balance sheet total.
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Share turnover velocity % -
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Share turnover during the year/ Average Market Cap during period * 250 / Number of trading days * 100.
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Staff turnover -
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No. of employees that have left the company divided by average number of employees.
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Value added per employee -
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Operating profit plus cost of salaries and social security payments divided by the average number of employees.
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Working capital -
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Current assets excluding cash and cash equivalents minus non interestbearing current liabilities.
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