EBIT is read Earnings Before Interest and Tax, and also referred to as operating income.
EBITDA is read Earnings Before Interest, Tax, Depreciation and Amortisation.
Net debt is the sum of consolidated interest-bearing liabilities, less interest-bearing short-term and long-term assets.
The equity/assets ratio corresponds to shareholders' equity including minority interest, expressed as a percentage of total assets.
Net debt/equity ratio
The net debt/equity ratio is expressed as net debt in relation to shareholders' equity, including minority interest.
Cash flow from operations
Cash flow from operations comprises operating cash flow before financial items and tax payments, taking into account other financial cash flow.
Liquid funds is expressed as cash and cash equivalents plus short-term investments including unutilised credit facilities.
Return on total assets %
Return on total assets corresponds to income before financial costs and tax as a percentage of average total assets.
Return on equity %
Return on equity is expressed as net income as a percentage of average shareholders' equity.
Operating margin %
Operating profit as a percentage of net sales.
Interest coverage ratio
Interest coverage ratio is calculated as operating income less financial costs divided by financial items.
Earnings per share
Earnings per share is expressed as net income divided by the number of shares.
Assets less liabilities including provisions.
Capital employed is calculated as an average of total fixed assets, cash and networking capital reduced by provisions.
Return on capital employed %
Return on capital employed is calculated as operating income as a percentage of average capital employed.