Calculating of key figures

 

 

 

Return on equity -% (ROE)

=

Profit/loss after financial items - income taxes x 100
Shareholders' equity without preferred capital notes + minority interest (quarterly average)

     
Return on investments -% (ROI) = Profit/loss after financial items + interest and other financial expenses x 100
Balance sheet total - interest free liabilities (quarterly average)
     
Equity ratio, % = Shareholders' equity, preferred capital notes excluded + minority interest x 100
Balance sheet total - advances received
     
Earnings per share,
EUR (EPS)
= Profit/loss after financial items - income taxes +/- minority interest
Average number of shares during the financial period
     
Earnings per share
with dilution, EUR
= As above, the number of shares has been increased with the
warrants outstanding. When calculating the dilution effect of warrants, the number of shares has been adjusted with the number of own shares which the company could have acquired, if it would have used the funds generated from the warrants to buy back of own shares at market price (= average trading price). After tax interest expense of the convertible notes has been added to the profit of the period. Number of shares that can be subsricbed by the notes, has been added to the number of total shares.
     
Average trading price, EUR = Trading volume, EUR
Number of shares traded during the financial period
     
Equity per share, EUR = Shareholders' equity, preferred capital notes excluded
Number of shares at period end
     
Dividend per share,
EUR
= Dividend
Number of shares at period end
     
Payout ratio, % = Dividend x 100
Earnings (as in Earnings per share)
     
Effective dividend
yield, %
= Dividend per share x 100
Market share price at period end
     
Market capitalization = Number of shares x market share price at period end
     
P/E multiple = Market share price at period end
Earnings per share
     
Net interest bearing
debt
= Interest bearing liabilities + preferred capital notes - cash and bank accounts
     
Net gearing, % = Net interest bearing debt x 100
Shareholders' equity, preferred capital notes excluded + minority interest