Calculation of Financial Ratios

Return on investment (ROI), %:

 

 

 

 

 

 

 

 

 

 

 

 

 

Profit or loss before extraordinary items and taxes + interest and other financing costs x 100

 

 

Balance sheet total - non-interest bearing liabilities (average)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Return on equity (ROE), %:

 

 

 

 

 

 

 

 

 

 

 

 

 

Profit or loss before extraordinary items and taxes - taxes x 100

 

 

 

 

 

Shareholders' equity + minority interest (average)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Equity ratio, %:

 

 

 

 

 

 

 

 

 

 

 

 

 

Shareholders' equity + minority interest × 100 

 

 

 

 

 

 

Balance sheet total - advance payments received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Earnings per share:

 

 

 

 

 

 

 

 

 

 

 

 

 

Earnings before extraordinary items and taxes - taxes +/- minority interest

 

 

 

 

Average number of shares during the period, adjusted for share-issues

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dividend per share:

 

 

 

 

 

 

 

 

 

 

 

 

 

Total dividend

 

 

 

 

 

 

Number of shares at the end of the period, adjusted for share issues

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dividend payout ratio, %:

 

 

 

 

 

 

 

 

 

 

 

 

 

Dividend per share × 100

 

 

 

 

 

 

Earnings per share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net gearing:

 

 

 

 

 

 

 

 

 

 

 

 

 

Loans from financial institutions - cash, bank receivables and financial securities × 100

 

 

 

 

Shareholders' equity

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Effective dividend yield, %:

 

 

 

 

 

 

 

 

 

 

 

 

 

Dividend per share × 100

 

 

 

 

 

 

Last trading price for the period, adjusted for share issues

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Price/earnings ratio (P/E):

 

 

 

 

 

 

 

 

 

 

 

 

 

Last trading price for the period, adjusted for share issues

 

 

 

 

 

 

Earnings per share