Calculation of key figures

Key figure Definition or calculation
EBITDA=Operating profit + depreciation, amortisation and impairment
 EBITA =Operating profit + amortisation of intangible assets + impairment
Operating profit = Profit before financial items and taxes
Earnings per share =Profit attributable to the owners of the parent – interest and expenses of the capital loan recorded on the period adjusted with tax impact / Weighted average number of outstanding shares during the period
 Order backlog =Amount of unrecognised revenue from customer contracts at the end of period
Capital employed=Equity + net debt
Return on capital employed % =Operating profit, rolling 12 months / Capital employed on average x 100
Return on equity %=Profit for the period, rolling 12 months / Equity on average x 100
Net investments in operating activities=Investments in tangible and intangible assets – disposals of tangible and intangible assets
Free cash flow from operating activitiesCash flow from operations before financial items and taxes + net investments in operating activities
Net working capitalInventories + (current trade and other receivables – loan receivables – interest receivables) – (current trade and other payables – interest liabilities)
Net debt =Interest-bearing debt – cash and cash equivalents
Net debt/EBITDA =Net debt / EBITDA; rolling 12 months
Equity ratio % =Equity / (Balance sheet total – advance payments received) x 100