Calculation of key ratios

RETURN ON INVESTMENT, %
Profit before income taxes + finance costs x 100
Total equity (average) + interest-bearing liabilities (average)


RETURN ON EQUITY, %
Profit for the financial period x 100
Total equity (average)


EQUITY RATIO, %
Total equity x 100
Balance sheet total - advances received


GEARING, %
Interest-bearing liabilities - cash and other liquid assets x 100
Total equity


INTEREST-BEARING NET DEBT
Interest-bearing debt - cash and other liquid assets


BASIC EARNINGS PER SHARE
Profit for the financial year attributable to owners of the parent company - accrual basis interest of the hybrid bond adjusted with tax effect
Weighted average number of ordinary shares in issue


DILUTED EARNINGS PER SHARE
Profit for the financial year attributable to owners of the parent company - accrual basis interest of the hybrid bond adjusted with tax effect
Weighted average number of ordinary shares in issue + dilutive potential ordinary shares


EQUITY PER SHARE
Equity attributable to owners of the parent company
Weighted average number of ordinary shares in issue


DIVIDEND PER SHARE
Dividend for the financial period
Total number of shares - treasury shares


DIVIDEND PER EARNINGS, %
Dividend for the financial period x 100
Profit for the financial year attributable to owners of the parent company


EFFECTIVE DIVIDEND YIELD, %
Dividend per share x 100
Share price at the end of the period


PRICE PER EARNINGS (P/E)
Share price at the end of the period
Basic earnings per share


MARKET CAPITALISATION
Number of shares in issue x share price at the end of the period

 
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