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IFRS measures:Definition/Calculation 
Earnings per shareProfit for the period divided by the average number of shares 
Alternative key figures:Definition/Calculation 
Operating profit (EBIT)Profit before financial items and tax 


Operating profit (EBIT) before impairment of goodwill


Operating profit (EBIT) before depreciation and amortisation of intangible and tangible assets 

EBITA margin

EBITA in relation to net sales

Equity/assets ratio

Equity at the end of the period in relation to total assets at the end of the period

Net interest-bearing debt

Current and non-current interest-bearing liabilities, less cash and
cash equivalents at the end of the period

Net debt equity ratio

Net interest-bearing debt in relation to equity including non-controlling interests
Net interest-bearing debt/EBITDANet interest-bearing debt in relation to EBITDA
Cash flow from operating activitiesCash flow from operating activities after changes in working capital
Pro formaFinancial information included in the pro forma is extracted from the acquired company's
accounting system for the relevant period