Calculation of key figures
Comparable gross profit: Gross profit +/- items affecting comparability in cost of sales
Comparable selling, general and administrative (SG&A) expenses: Selling, general and administrative expenses +/- items affecting comparability in selling, general and administrative expenses
EBITA: Earnings before interest, taxes and amortization. = Operating profit + amortization
Comparable EBITA: Comparable earnings before interest, taxes and amortization. = Operating profit + amortization +/– items affecting comparability
Earnings per share: Profit attributable to shareholders of the company / Average number of outstanding shares during period
Diluted earnings per share: Profit attributable to shareholders of the company / Average number of diluted shares during period
Adjusted earnings per share: Profit attributable to shareholders of the company - expensing of fair value adjustments recognized in business combinations, net of tax / Average number of diluted shares during period
Equity per share: Equity attributable to owners of the parent / Number of outstanding shares at end of period
Return on equity (ROE), %: Profit for the period / Total equity (average for period) x 100
Return on capital employed (ROCE) before taxes, %: ( Profit before taxes + interest and other financial expenses ) / ( Balance sheet total – non-interest-bearing liabilities (average for period) ) x 100
Comparable return on capital employed (ROCE) before taxes, %: ( Profit before taxes + interest and other financial expenses +/– items affecting comparability ) / ( Balance sheet total – non-interest-bearing liabilities (average for period) ) x 100
Equity to asset ratio, %: Total equity / (Balance sheet total – amounts due to customers under revenue contracts) x 100
Gearing, %: ( Net interest-bearing liabilities / Total equity ) x 100
Net interest-bearing liabilities: Indicates the sum of interest-bearing liabilities and interest-bearing assets. = Non-current interest-bearing debt + non-current lease liabilities + current interest-bearing debt + current lease liabilities – cash and cash equivalents – other interest-bearing assets
Net debt to EBITDA ratio: Net interest-bearing liabilities / Operating profit + amortization + depreciation
Dividend per share: Dividend for the financial period / Number of shares at end of period
Dividend payout ratio, %: Dividend per share / Earnings per share x 100
Effective dividend yield: Dividend per share / Closing share price at end of period x 100
Price / earnings ratio: Closing share price at end of period / Earnings per share