Calculation formulae for key indicators
Return on equity, % = | Profit before non-recurring items – Taxes | x 100 |
| Equity + Minority share, average for the year | |
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Return on investment, % = | Profit before non-recurring items + Financing expenses | x 100 |
| Balance sheet total – Interest-free debt, average for the year | |
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Current ratio = | Inventories and current assets 1) | |
| Current liabilities | |
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Equity ratio, % = | Equity + Minority share | x 100 |
| Balance sheet total – Advances received | |
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Earnings per share, EUR = | Profit before non-recurring items – Taxes | |
| Number of shares at the end of the financial year | |
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Equity per share, EUR = | Equity | |
| Number of shares at the end of the financial year | |
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Dividend per profit, % = | Dividend per share | x 100 |
| Earnings per share | |
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1) Inventories and current assets correspond with the total current assets in the balance sheet.