Calculation formulae for key indicators

Return on equity, % =

Profit before non-recurring items – Taxes

x 100

 

Equity + Minority share, average for the year

 
   

Return on investment, % =

Profit before non-recurring items + Financing expenses

x 100

 

Balance sheet total – Interest-free debt, average for the year

 
   

Current ratio =

Inventories and current assets 1)

 
 

Current liabilities

 
   
   

Equity ratio, % =

Equity + Minority share

x 100

 

Balance sheet total – Advances received

 
   

Earnings per share, EUR =

Profit before non-recurring items – Taxes

 
 

Number of shares at the end of the financial year

 
   

Equity per share, EUR =

Equity

 
 

Number of shares at the end of the financial year

 
   

Dividend per profit, % =

Dividend per share

x 100

 

Earnings per share

 
   

1) Inventories and current assets correspond with the total current assets in the balance sheet.