| EBITDA |
= |
Operating profit + Depreciation and impairment |
| Adjusted operating profit (operating profit before goodwill amortization) |
= |
Operating profit + Goodwill depreciation |
| Operating profit (EBIT) |
= |
Net sales + Other business income - Materials and services - Personnel expenses - Other business expenses - Depreciation and impairment |
| Return on invested capital (ROI), % |
= |
Profit after financing items + Interest and other financing costs / Balance sheet total - Interest-free liabilities (on average during the year) |
| Return on equity (ROE), % |
= |
Profit after financial items - Income taxes / Equity + minority interest (average during the year) |
| Gearing, % |
= |
Interest-bearing liabilities - Cash and bank receivables / Equity + Minority interest |
| Equity ratio, % |
= |
Equity + Minority share / Balance sheet total - advances received |
| Earnings Per Share |
= |
Result of the financial year without minority interest / Average number of shares adjusted for share issuance without own shares |
