Definitions for performance measures

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 = 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)