Key Ratio Definitions
Capital employed
Non-interest-bearing fixed assets and current assets less non-interest-bearing liabilities.
Costs of goods sold
Costs of goods sold, including production and logistics expenses.
Currency adjusted
Figures adjusted for the effects of exchange rate differences. Figures for 2012 are calculated applying exchange rates for 2011.
Earnings per share
Profit for the period divided by the average number of shares outstanding.
EBIT
Operating income.
EBIT underlying
Operating income adjusted for non-recurring items.
EBIT margin
EBIT as a percentage of sales.
EBITA
Operating income adjusted for amortization of intangible fixed assets and impairment of goodwill.
EBITA margin
EBITA as a percentage of sales.
EBITDA
Operating income adjusted for total amortization, depreciation and impairment.
EBITDA margin
EBITDA as a percentage of sales.
Gross margin
Gross profit as a percentage of sales.
Interest-bearing net debt
Interest-bearing liabilities and pension provisions minus interest-bearing assets and cash and cash equivalents.
Net debt/equity ratio
Net debt relative to total capital, where the net debt is the total borrowing less cash and cash equivalents and the total capital is shareholders’ equity and the net debt.
Number of employees
The number of employees at end of period.
P/E ratio
Current share price relative to earnings per share.
Return on capital employed
Operating income as a percentage of capital employed.
Return on equity
Income for the period as a percentage of shareholders' equity.
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