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Definition of key figures

Formulas for the calculation of key indicators

Capital employed

Total assets less non-interest-bearing current and long-term liabilities.


Cash and cash equivalents

Cash and bank balances, as well as short-term investments with a term to maturity of less than three months on the date of acquisition.


Cash flow from current operations

Operational cash flow less financial items and paid tax.


Earnings per share

Profit for the year attributable to the parent company’s shareholders divided by the average number of shares.


EBITDA margin

Result before depreciation and amortization as a percentage of total sales.


Equity

Total equity according to the consolidated balance sheet.


Equity per share

Equity, excluding minority interests, divided by number of shares at year-end.


Equity ratio

Equity as a percentage of total assets.


Maintenance capital expenditures

Investments involving maintenance, rationalization, replacements or which relate to the environment and are made in order to maintain competitiveness.


Net debt

Interest-bearing liabilities less interest-bearing assets.


Net debt/equity ratio

Net debt as a percentage of equity.


Operating cash flow

Funds generated from operations including change in working capital as well as cash flow for regular maintenance investments, but before financial items and paid tax.


Operating margin

Operating result as a percentage of total sales.


P/E ratio

Share price at year-end divided by earnings per share.


Return on equity after tax

Profit for the year after tax as a percentage of average equity per month during the year.


Return on capital employed before tax

Operating profit increased by financial revenue as a percentage of average capital employed per month during the year.


Sales

Sales less deduction for value added tax, discounts and returns.


Strategic capital expenditures

Investments that increase the cash flow through acquisitions of shares and operations, investments in plant expansion or new competitiveness-enhancing technology.


Yield

Dividend as a percentage of the share price at year-end.