Definitions of key financial figures
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| Capital employed | = | Total equity + net interest-bearing debt | |
| Operating capital | = | Capital employed + net tax liability | |
| Research and development costs | = | Research and development expenses in the income statement (including expenses covered by grants received) | |
| EBITDA | = | Operating profit before depreciation, amortisation and impairments | |
| Return on equity | = | Total equity (average for the period)
Net profit for the financial year |
× 100 |
| Return on capital employed (ROCE) | = | Capital employed (average for the period)
Operating profit |
× 100 |
| Return on operating capital (ROOC) | = | Operating profit
Operating capital (average for the period) |
× 100 |
| Net interest-bearing debt | = | Total interest-bearing debt – total interest-bearing assets | |
| Interest cover | = | Profit before taxes + net interest expenses
Net interest expenses |
|
| Equity-to-assets ratio | = | Total equity
Total assets – advances received |
× 100 |
| Debt-to-equity ratio | = | Net interest-bearing debt
Total equity |
× 100 |
| Earnings per share | = | Net profit for the financial year attributable to the equity holders
Adjusted average number of shares during the period |
|
| Cash flow per share | = | Net cash generated from operating activities
Adjusted average number of shares during the period |
|
| Equity per share | = | Equity attributable to the equity holders
Adjusted number of shares at the end of the period |
|
| Dividend per share | = | Dividend for the financial year
Adjusted number of shares at the end of the period |
|
| Dividend payout ratio | = | Dividend for the financial year
Net profit for the financial year attributable to the equity holders |
× 100 |
| Dividend yield | = | Dividend per share
Adjusted trading price at the end of the period |
× 100 |
| Price/earnings ratio (P/E) | = | Adjusted trading price at the end of the period
Earnings per share |
|
| Average trading price | = | EUR amount traded during the period
Adjusted number of shares traded during the period |
|
| Market capitalisation at end of the period | = | Number of shares at the end of the period × trading price at the end of the period | |
| Trading volume | = | Number of shares traded during the period, and in relation to the weighted average number of shares during the period | |