Calculation formulas for indicators


Return on equity, % = Profit before non-recurring items – Taxes x 100
Equity + Minority share, average for the year



Return on investment, % = Profit before non-recurring items + Financing expenses x 100
Balance sheet total – Interest-free debt, average for the year



Current ratio = Inventories and current assets 1)
Current liabilities



Equity ratio, % = Equity + Minority share x 100
Balance sheet total – Advances received



Earnings per share, EUR = Profit before non-recurring items – Taxes
Number of shares at the end of the financial year



Equity per share, EUR = Equity
Number of shares at the end of the financial year



Dividend per profit, % = Dividend per share x 100
Earnings per share
1) Inventories and current assets correspond with the total current assets in the balance sheet.