| Return on capital employed |
|
Profit/loss after financial items with the addition of financial expenses in relation to the average capital employed |
|
This is the central ratio for measuring return on all capital tied up in operations |
| Balance sheet total/Total assets |
|
The value of all assets |
|
The balance sheet total is used in the key indicator Return on total assets |
| Yield |
|
Proposed dividend as a percentage of the share price at the end of the financial year |
|
Shows the return on the share at the share price on the balance sheet date, from a shareholder perspective |
| EBITDA |
|
Operating income before depreciation/amortisation and impairment of tangible and intangible assets |
|
This key indicator is used to analyse value creation |
| EBITDA-margin |
|
EBITDA in relation to net sales |
|
This key indicator is used to analyse value creation |
| Acid test ratio |
|
Current assets excluding inventory in relation to current liabilities |
|
A measure that shows the company’s ability to repay its debt |
| Earnings per share |
|
Cash flow from operating activities, divided by the current number of shares |
|
Shows shareholders the cash flow per share |
| Net profit margin |
|
Profit for the year as a percentage of net sales for the year |
|
Shows the remaining share of net sales after all of the company’s costs, excluding tax, have been deducted |
| Net debt/equity ratio |
|
Interest-bearing liabilities and provisions less cash and cash equivalents and current investments, in relation to equity |
|
Shows financial risk; a financial target defined by the Board of Directors |
| P/E ratio |
|
Share price at the end of the financial year, divided by earnings per share after tax |
|
A traditional measure for showing the relation between share price and earnings per share |
| Earnings per share after tax and full dilution |
|
Profit/loss for the year after tax, divided by the average number of shares plus the number of shares that would be issued as an effect of employee stock option programmes in progress |
|
The measure is defined in IFRS, but a somewhat divergent definition means that this key indicator is reported as a non-IFRS key indicator |
| Interest-bearing net debt |
|
Interest-bearing liabilities and provisions less cash and cash equivalents and current investments |
|
Shows total interest-bearing liability, which is important to follow over time |
| Operating margin |
|
Operating income expressed as a percentage of net sales |
|
The operating margin is a key indicator for monitoring value creation |
| Equity/assets ratio |
|
Equity expressed as a percentage of the balance sheet total |
|
A traditional measure for showing financial risk, expressed as the amount of restricted equity financed by the shareholders |
| Capital employed |
|
Equity plus interest-bearing liabilities and provisions |
|
Capital employed is used in the key indicator
Return on capital employed |
| Dividend’s share of equity |
|
Total amount distributed, divided by equity |
|
A measurement showing how much equity was distributed |
| Dividend’s share of profit |
|
Total amount distributed, divided by profit/loss for the year after tax |
|
A measurement showing how much profit/loss for the year was distributed |