Definitions of key figures

Definitions of key figures

PER SHARE FIGURES FINANCIAL FIGURES
EARNINGS PER SHARE (EPS) INTEREST-BEARING NET LIABILITIES
Net profit attributable to equity owners of the parent Interest-bearing liabilities–cash and cash equivalents
Average number of shares
CASH FLOW FROM OPERATIONS EQUITY RATIO, %
Cash flow from operations, after change in net working Total equity x 100
capital and before investing activities Total assets–prepayments received
CASH FLOW FROM OPERATIONS PER SHARE GEARING, %
Cash flow from operations Interest-bearing net liabilities x 100
Average number of shares Total equity
DIVIDEND PER SHARE INTEREST COVER
Dividend paid Operating profit + depreciation, amortization and impairments
Number of shares at 31 Dec Net financial expenses
DIVIDEND PAYOUT RATIO RETURN ON INVESTMENTS (ROI), %
Dividend per share x 100 (Profit before taxes + interest expenses + other financial expenses) x 100
Earnings per share (EPS) (Total assets–non-interest bearing liabilities) 1)
DIVIDEND YIELD RETURN ON EQUITY (ROE), %
Dividend per share x 100 Net profit attributable to equity owners of the parent x 100
Share price at 31 Dec Equity attributable to equity owners of the parent 1)
EQUITY PER SHARE CASH FLOW RETURN ON INVESTMENT (CFROI), %
Equity attributable to equity owners of the parent at 31 Dec Cash flow from operations x 100
Number of shares at 31 Dec (Total assets–interest-free liabilities) 1)
SHARE PRICE, YEAR AVERAGE RETURN ON CAPITAL EMPLOYED (ROCE), %
Shares traded (EUR) Operating profit + share of profit or loss of associates x 100
Shares traded (volume) Capital employed 1) 2)
PRICE PER EARNINGS PER SHARE (P/E) CAPITAL TURNOVER
Share price at 31 Dec Revenue
Earnings per share (EPS) Capital employed 1) 2)
PRICE PER EQUITY PER SHARE INTEREST-BEARING NET LIABILITIES / EBITDA
Share price at 31 Dec Interest-bearing net liabilities
Equity per share attributable to equity owners of the parent Operating profit + depreciation, impairments and reversal of impairments
PRICE PER CASH FLOW PER SHARE NET FINANCIAL COST, %
Share price at 31 Dec (Net financial expenses–dividend income–exchange rate differences) x 100
Cash flow from operations per share Interest-bearing net liabilities 1)
SHARE TURNOVER, %
Number of shares traded x 100
Weighted average number of shares
1) Average
2) Capital employed = Net working capital + property, plant and equipment available for use + intangible assets + investments in associates