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Return on investment (ROI)
Profit before extraordinary items + interest and other financial expenses
Balance sheet total - non-interest-bearing liabilities - provisions, average over the year |
x100 |
|
Return on equity (ROE)
Profit before extraordinary items - taxes for the financial year
Shareholders’ equity + minority interests, average over the year |
x100 |
|
Interest coverage
Profit before extraordinary items + depreciation + interest and other financial expenses
Interest and other financial expenses |
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Solvency ratio
Shareholders’ equity + minority interests
Balance sheet total - advances received |
x100 |
|
Gearing
Interest bearing liabilities - cash and bank balances
Shareholders’ equity + minority interests |
|
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Earnings per share (EPS)
Profit before extraordinary items - income taxes - minority interests
Adjusted number of shares over the financial year |
|
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Equity per share
Shareholders’ equity
Adjusted number of shares at the end of the financial year |
|
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Dividend per share
Dividends paid for the financial year
Adjusted number of shares at the end of the financial year |
|
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Payout ratio
Dividend per share
Earnings per share (EPS) |
x100 |
|
Effective dividend yield
Dividend per share
Adjusted share price at the end of the financial year |
x 100 |
|
Price/earnings (P/E)
Adjusted share price at the end of the financial year
Earnings per share (EPS) |
|
Price/book value per share (P/BV)
Adjusted share price at the end of the financial year
Equity per share |
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