Search

Calculation of performance indicators
Profitability
Return on equity,% (Profit/loss before tax − Income tax) x 100
Shareholders' equity
Return on equity excl. non-recurring items,% (Profit/loss adjusted for non-recurring items before tax − Income tax adjusted for the tax effect of non-recurring items) x 100
Shareholders' equity
Return on capital employed,% Operating profit x 100
(Non-current assets + Inventories + Receivables + Other current assets − Non-interest-bearing liabilities) for a 12 month average
Return on capital employed excl. non-recurring items,% Operating profit excluding non-recurring items x 100
(Non-current assets + Inventories + Receivables + Other current assets − Non-interest-bearing liabilities) for a 12 month average
EBITDA Operating profit + Depreciation and amortisation + Impairments
Funding and financial position
Equity ratio,% Shareholders' equity x 100
(Balance sheet total − Prepayments received)
Gearing,% Interest-bearing net debt x 100
Shareholders' equity
Interest-bearing net debt Interest-bearing liabilities − Money market investments − Cash and cash equivalents
Interest-bearing net debt/EBITDA Interest-bearing net debt
EBITDA
Share performance indicators
Earnings/share, diluted Profit/loss − Non-controlling interests
Average number of shares adjusted for the dilutive effect
Earnings/share, basic Profit/loss − Non-controlling interests
Average number of shares
Earnings/share excl. non-recurring items, basic Profit/loss adjusted for non-recurring items − Non-controlling interests
Average number of shares
Equity/share Equity attributable to equity holders of the parent
Basic number of shares at balance sheet date
Payout ratio,% (Dividend/share) x 100
(Earnings/share)
Price/earnings ratio (P/E) Share price at balance sheet date
(Earnings/share)
Effective dividend yield,% (Dividend/share) x 100
Share price at balance sheet date
Market capitalisation Share price at balance sheet date x Number of shares
Cash flow from operating activities/share Cash flow from operating activities
Average number of shares
Yield of A share and B share Change in share price + Annual dividend yield