Definitions
Calculation of key figures
Key performance indicators' formulas
Earnings per share (EPS), Basic
Net profit of the period attributable to the owners of the parent
Shares on average
Earnings per share (EPS), diluted
Net profit of the period attributable to the owners of the parent
Weighted average number of shares, adjusted for dilutive effect
Adjusted operating result
Operating result (EBIT) - items affecting comparability
Items affecting comparability
Items affecting comparability are items related to insurance compensations, penalties, items related to business reorganizations, the strategic based changes in organization structure, impairments of non-current assets and gains or losses on disposal of assets
Operating profit (loss), %
Operating profit (loss) x 100
Net revenue
Interest-bearing net liabilities
Interest-bearing liabilities - cash and cash equivalents
Equity ratio, %
Total equity x 100
Total assets - advances received
Gearing, %
Interest-bearing financial liabilities (net) x 100
Total equity
Interest cover
Operating profit + depreciations,
amortisation and impairment losses
Financing expenses (net)
Return on investment (ROI), %
(Profit before taxes + interest and
other financial expenses) x 100
(Total equity + interest-bearing liabilities)*
Return on equity (ROE), %
Net profit for the period x 100
Total equity *
Cash flow return on investment (CFROI), %
Cash flow from operations x 100
(Total assets - non-interest-bearing liabilities)*
Return on capital employed (ROCE), %
Operating profit
+ share of profit or loss of equity-accounted investees x 100
(Net working capital
+ intangible assets ready for use
+ property, plant and equipment ready for use
+ investments in equity-accounted investees)**
Interest-bearing financial liabilities (net) / EBITDA
Interest-bearing financial liabilities (net)
Operating profit + depreciation,
amortisation and impairment losses
* Average of January 1, and end of the year
** Average during the period