Calculation of key figures

Basic earnings per share (EPS) = Profit for the period adjusted with interest on hybrid bond, net of tax
Share-issue adjusted average number of shares excluding treasury shares
Diluted earnings per share (EPS) = Profit for the period
Share-issue adjusted average number of shares excluding treasury shares
Operating profit (EBIT) = Profit after depreciation, amortization and impairment
Comparable operating profit (EBIT) = Profit after depreciation, amortization and impairment 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
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 per share x 100)
Basic earnings per share
Dividend yield, % = (Dividend 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 = Profit before depreciation, amortization and impairment (EBIT + depreciation, amortization and impairment losses)
Cash and cash equivalents = Cash + other financial assets
Interest-bearing net debt = Interest-bearing liabilities - interest-bearing receivables - cash and cash equivalents
Return on equity (ROE), % (Profit for the reporting period (rolling 12 months) x 100)
Total equity (quarterly average)
Invested capital = Total equity + interest-bearing liabilities
Return on invested capital (ROI), % = (Operating profit + financial income (rolling 12 months) x 100)
Invested capital, quarterly average
Equity ratio, % = (Total equity x 100)
(Total assets - advances received)
Gearing, % = (Interest-bearing net debt x 100)
Total equity