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Definitions of key figures and ratios

Equity

The total of non-restricted and restricted equity at the end of the year. Average equity capital has been calculated as opening balance plus closing balance of equity capital, divided by two.

Equity per share

Equity divided by the number of shares at the end of the period.

Investments

Total of the acquisition of businesses/subsidiaries plus acquisition of intangible assets and property, plant and equipment.

Average number of employees

Average number of employees at the end of each month.

Net sales per employee

The year's net sales divided by the average number of employees.

Net debt-equity ratio

Net interest-bearing debt divided by equity, including minority interests.

Operating capital

Balance sheet total less non interest-bearing liabilities, current investments and cash and bank balances. Average operating capital has been calculated as opening balance plus closing balance of operating capital, divided by two.

P/E ratio

The share price divided by earnings per share.

Self-financing ratio

Cash flow before investments divided by investments.

Equity-assets ratio

Equity including minority interests as a percentage of the balance sheet total.

Capital employed

Balance sheet total less non interest-bearing liabilities. Average capital employed has been calculated as opening balance plus closing balance of capital employed, divided by two.

Earnings per share

Profit for the year divided by the average number of shares. The average number of shares has been calculated as a weighted average of all shares in issue for the year.

Return on equity

Profit for the year as a percentage of average equity.

Return on operating capital

Operating profit as a percentage of average operating capital.

Return on capital employed

Profit/loss after financial items with financial expenses added back, as a percentage of average capital employed.

Net interest-bearing debt

Total of current and non-current interest-bearing liabilities less current investments and cash and bank balances.

Interest coverage ratio

Profit after financial income divided by financial expense.

Operating margin

Operating profit after depreciation/amortization as a percentage of net sales.

Profit margin

Profit/loss after financial items as a percentage of net sales.

 

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