Calculation of the key figures
| Earnings/share |
= |
Profit before income taxes - income taxes |
| Adjusted number of shares held outside the group (average) |
| Cash flow from operations/share |
= |
Cash flow from operations as in the cash flow statement |
| Adjusted number of shares held outside the Group (average) |
| Equity/share |
= |
Shareholders’ equity |
| Adjusted number of shares held outside the Group at year end |
| Dividend/share |
= |
Dividend/share for the fi nancial year |
| Adjustment coefficient for share issues after the financial year |
| Dividend/earnings, % |
= |
Dividend/share x 100 |
| Earnings/share |
| Dividend/cash flow from operations, % |
= |
Dividend/share x 100 |
| Cash flow from operations/share |
| Dividend yield, % |
= |
Dividend/share x 100 |
| Adjusted share price at year end |
| P/E ratio |
= |
Adjusted share price at year end |
| Earnings/share |
| Market capitalisation |
= |
Number of shares held outside the group at year end x adjusted share price at year end |
|
| Return on equity (ROE), % |
= |
(Profit before income taxes - income taxes) x 100 |
| Shareholders’ equity (quarterly average) |
| Return on invested capital (ROI), % |
= |
(Profit before income taxes + profit from discontinued operations + interest and other financial expenses) x 100 |
| (Balance sheet total - non-interest bearing liabilities) (quarterly average) |
| Equity ratio, % |
= |
Shareholders’ equity x 100 |
| Balance sheet total - advances received |
| Gearing, % |
= |
Interest-bearing liabilities - interest-bearing receivables - cash at bank and in hand) x 100 |
| Shareholders’ equity |