Value-added per employee
FinancialOperating earnings plus salaries and fringe benefits relative to the average number.
Equity per share after dilution
FinancialShareholders’ equity plus undisclosed reserves in assets with an objective market value less deferred tax divided by number of shares during the year.
Equity per share before dilution
FinancialShareholders’ equity plus undisclosed reserves in assets with an objective market value less deferred tax divided by number of shares during the year.
Equity/assets ratio
FinancialShareholders’ equity divided by the balance sheet total.
Cash flow per share
FinancialCash flow from operating activities before changes in operating capital divided by average number of shares issued.
Earnings per share, diluted
FinancialProfit for the year divided by average number of shares issued during the year (for more information please see under accounting principles).
Earnings per share, basic
FinancialBasic Profit/loss for the year divided by the average number of shares during the year.
Operating margin
FinancialCalculated on profit before net financial items and before taxes, as a percentage of net sales.
Return on equity
FinancialNet profit as a percentage of average shareholders’ equity.
Capital employed
FinancialIs the balance sheet total less non-interest bearing liabilities including deferred tax liabilities.
