Calculation of key figures

Basic earnings per share (EPS) = Profit for the period
Share-issue adjusted average number of shares excluding treasury shares
     
Diluted earnings per share (EPS) = Profit for the period
Average diluted share-issue adjusted number of shares excluding treasury shares
     
Operating profit (EBIT) = Profit before income taxes + net financial expenses
     
Comparable operating profit (EBIT) = Profit before income taxes + net financial expenses, adjusted with items affecting comparability

In accordance with the recommendation by European Securities and Markets Authority, Suominen no longer presents operating profit excluding non-recurring items as an alternative performance measure. In order to improve the comparability of result between reporting periods, Suominen presents comparable operating profit as an alternative performance measure. Operating profit is adjusted with material items that are considered to affect comparability between reporting periods. These items include, among others, impairment losses or reversals of impairment losses, gains or losses from the sales of property, plant and equipment or intangible assets or other assets and restructuring costs.

Cash flow from operations per share = Cash flow from operations
Share-issue adjusted number of shares excluding treasury shares, end of reporting period
     
Equity per share =  Total equity attributable to owners of the parent
Share-issue adjusted number of shares excluding treasury shares, end of reporting period
     
Dividend per share =  Dividend distributed for the reporting period
Number of issued shares at end of the period excluding treasury shares  
     
Dividend payout ratio, % = Dividend and return of capital per share x 100
Basic earnings per share
     
Dividend yield, % = Dividend and return of capital per share x 100
Share price at end of the period
     
Price per earnings per share (P/E) = Share price at end of the period
Basic earnings per share
     
Market capitalization = Number of shares at the end of reporting period excluding treasury shares x share price at the end of period
     
Share turnover = The proportion of number of shares traded during the period to weighted average number of shares excluding treasury shares
     
EBITDA = EBIT + depreciation, amortization and impairment losses
     
Comparable EBITDA = EBIT + depreciation, amortization and impairment losses, adjusted with items affecting comparability
     
Cash and cash equivalents = Cash + other financial assets
     
Interest-bearing net debt = Interest-bearing liabilities at nominal value - interest-bearing receivables - cash and cash equivalents
     
Return on equity (ROE), % =  (Profit for the reporting period (rolling 12 months) x 100)
Total equity attributable to owners of the parent (quarterly average)
     
Invested capital = Total equity attributable to owners of the parent + interest-bearing liabilities
     
Return on invested capital (ROI), % = Operating profit (rolling 12 months) x 100
Invested capital, quarterly average
     
Equity ratio, % = Total equity attributable to owners of the parent x 100
Total assets - advances received
     
Gearing, % = Interest-bearing net debt x 100
Total equity attributable to owners of the parent