Calculation of key figures
Performance measures according to IFRS
| EPS attributable to equity holders of the parent company = |
Profit for the period - non-controlling interest Average number of shares outstanding |
| Diluted EPS attributable to equity holders of the parent company = |
Diluted profit for the period - non-controlling interest Average fully diluted number of shares outstanding |
Alternative performance measures
| EBITDA = | EBIT + depreciation and amortization |
| Net debt to equity (gearing) = | Interest - bearing net debt Total equity |
| Return on net assets (RONA) = |
100 x Earnings before interest and taxes (12 m roll.) Net assets (12 m roll.) |
| Operating cash flow = | Adjusted EBIT + depreciation and amortization - capital expenditure + disposals +/- change in inventories, trade receivables and trade payables |
| Shareholders' equity per share = | Total equity attributable to equity holders of the parent company Issue-adjusted number of shares at period end |
| Return on equity (ROE) = | 100 x Profit for the period (12m roll.) Total equity (average) |
| Return on investment (ROI) = | 100 x (Profit before taxes + interest expenses + net other financial expenses) (12m roll.) Statement of financial position total - Interest-free liabilities (average) |
| Comparable net sales growth = |
Net sales growth excluding foreign currency changes, acquisitions and divestments |