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Definitions

Calculation of key figures

Key performance indicators' formulas

Earnings per share (EPS), Basic

Net profit of the period attributable to the owners of the parent
Shares on average

Earnings per share (EPS), diluted

Net profit of the period attributable to the owners of the parent
Weighted average number of shares, adjusted for dilutive effect

Adjusted operating result

Operating result (EBIT) - items affecting comparability

Items affecting comparability

Items affecting comparability are items related to insurance compensations, penalties, items related to business reorganizations, the strategic based changes in organization structure, impairments of non-current assets and gains or losses on disposal of assets

Operating profit (loss), %

Operating profit (loss) x 100
Net revenue

Interest-bearing net liabilities

Interest-bearing liabilities - cash and cash equivalents

Equity ratio, %

Total equity x 100
Total assets - advances received

Gearing, %

Interest-bearing financial liabilities (net) x 100
Total equity

Interest cover

Operating profit + depreciations,
amortisation and impairment losses

Financing expenses (net)

Return on investment (ROI), %

(Profit before taxes + interest and
other financial expenses) x 100

(Total equity + interest-bearing liabilities)*

Return on equity (ROE), %

Net profit for the period x 100
Total equity *

Cash flow return on investment (CFROI), %

Cash flow from operations x 100
(Total assets - non-interest-bearing liabilities)*

Return on capital employed (ROCE), %

Operating profit
+ share of profit or loss of equity-accounted investees x 100

(Net working capital
+ intangible assets ready for use
+ property, plant and equipment ready for use
+ investments in equity-accounted investees)**

Interest-bearing financial liabilities (net) / EBITDA

Interest-bearing financial liabilities (net)
Operating profit + depreciation,
amortisation and impairment losses

 

* Average of January 1, and end of the year

** Average during the period