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Calculation of key figures

(1) EBITA = operating profit + amortization + goodwill impairment

 

(2) Comparable EBITA: Comparable earnings before interest, taxes and amortization. = operating profit + amortization - items affecting comparability

 

(3) Earnings per share: Profit attributable to shareholders of the company divided by the average number of outstanding shares during period. = Profit attributable to shareholders of the company / Average number of outstanding shares during period

 

(4) Gearing: Indicates the ratio of net interest-bearing liabilities to total equity. = ( Net interest-bearing liabilitiest / Total equity ) x 100

 

(5) Return on capital employed (ROCE) before taxes: Abbreviation of return on capital employed. Indicates the ratio of profit before taxes, interest and other financial expenses to balance sheet excluding non-interest-bearing liabilities (average for period). = ( Profit before tax + interest and other financial expenses ) / ( Balance sheet total – non-interest-bearing liabilities (average for period) ) x 100

 

(6) Return on capital employed (ROCE) before taxes and items affecting comparability = ( Profit before tax + interest and other financial expenses - items affecting comparability ) / ( Balance sheet total – non-interest bearing liabilities (average for period) ) x 100

 

(7) Equity to asset ratio: Indicates the ratio of equity to total assets. = Total equity / (Balance sheet total – advances received) x 100

 

(8) Net working capital = Other non-current assets + Inventories + Trade and other receivables + Cost and earnings of projects under construction in excess of advance billings + Derivate financial instruments (assets) - Post-employment benefits - Provisions - Trade and other payables - Advances received - Billings in excess of cost and earnings of projects under construction - Derivative financial instruments (liabilities)

Updated; Sep 3, 2015