Net sales less cost of goods sold as a percentage of net sales.
Operating profit margin (EBIT margin)
Operating profit expressed as a percentage of net sales.
Operating profit margin, adjusted
Operating profit, adjusted for items affecting comparability, as a percentage of net sales.
Profit/loss before tax expressed as a percentage of net sales.
Operating profit, adjusted for items affecting comparability, before depreciation and amortization less capital expenditures as a percentage of operating profit, adjusted for items affecting comparability, before depreciation and amortisation.
Return on capital employed
Operating profit plus financial income as a percentage of average capital employed.
Return on equity
Profit for the period as a percentage of total equity.
Total assets less interest-free liabilities (including deferred tax).
Equity at the end of the period as a percentage of total assets. The equity/assets ratio represents the amount of assets on which shareholders have a residual claim.
Gross current and non-current borrowings, including credit overdraft facilities, derivative financial instruments and interest payables.
Gross debt less cash and cash equivalents.
Net debt at the end of the period divided by the EBITDA, adjusted, for the last 12 months, taking into consideration the annualisation of EBITDA for acquired or divested companies.
Net debt/equity ratio
Net debt at the end of the period divided by equity at the end of the period.
Total inventories and trade and other receivables adjusted for trade and other payables.
Data per share
Cash flow from operating activities per share
Cash flow from operating activities in the period divided by the average number of shares.
Earnings per share
Profit for the period divided by the average number of shares adjusted for the effect of forward contracts to repurchase own shares.
Equity per share
Equity at the end of the period divided by number of shares at the end of the period.
Operating profit consists of comprehensive income before net financial items and income tax.
Operating profit adjusted for items affecting comparability.
Operating profit before depreciation and amortisation.
Effective tax rate
Income tax as a percentage of profit before tax.
Items affecting comparability
Items affecting comparability are those significant items which are separately disclosed by virtue of their size or incidence in order to enable a full understanding of the Group’s financial performance such as restructurings, impact from acquisitions or divestments.
Net financial items
The total of exchange differences on borrowings and cash and cash equivalents in foreign currencies, other financial income and other financial expenses.
Net sales, change
Net sales as a percentage of net sales in the comparative period of the previous year.
Net sales, change excluding acquisition-driven growth and changes in exchanges rates.
Net sales, change resulting from changes in group structure.