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Calculations of Financial Ratios  
   
Return on investment (ROI)  
Profit before taxes + interest and other financial expenses x 100
Total equity and liabilities – non-interest-bearing liabilities – provisions, average over the year
   
Return on equity (ROE)  
Profit for the financial period x 100
Equity, average over the year
   
Interest coverage  
Profit before taxes + depreciation and amortisation + interest and other financial expenses  
Interest and other financial expenses  
   
Solvency ratio  
Equity x 100
Total equity and liabilities – advances received
   
Gearing  
Interest-bearing liabilities – cash and cash equivalents  
Equity  
   
Earnings per share (EPS)  
Profit for the financial period attributable to equity holders of the parent company  
Adjusted number of shares over the financial period  
   
Equity per share  
Equity attributable to equity holders of the parent company  
Adjusted number of shares at the end of the financial year  
   
Dividend per share  
Dividends paid for the financial year  
Adjusted number of shares at the end of the financial year  
   
Payout ratio  
Dividend per share x 100
Earnings per share (EPS)
   
Effective dividend yield  
Dividend per share x 100
Adjusted share price at the end of the financial year
   
Price/earnings (P/E)  
Adjusted share price at the end of the financial year  
Earnings per share (EPS)  
   
Price/book value per share (P/BV)  
Adjusted share price at the end of the financial year  
Equity per share  
   
Nonrecurring items  
nonrecurring items related to restructuring measures