Financial glossary
|
Borrowings Bank loans and overdrafts + bond liabilites + lease liabilities | |
| CE | Capital employed (PP&E + intangibles including goodwill) + working capital |
| Dividend yield | Dividend per share / closing share price |
| EBIT |
Operating profit before exceptional items |
| EBITDA | Earnings before interest, tax, depreciation and amortisation EBIT + depreciation and amortisation |
| EBITDA-margin | EBITDA x 100 / revenue |
| EPS | Earnings per share Profit for the period / number of shares outstanding |
| Equity ratio Equity / total assets | |
| EVS | Equity value per share Equity attributable to equity holders of the parent / number of shares outstanding |
| FCF | Free cash flow Cash flow from operating activities + cash flow from investing activities |
| Gearing | Net debt / total equity x 100 |
| Intangible assets including goodwill | |
| P/E | Price/earnings ratio Closing share price at financial year end / Earnings per share |
| PP&E | Property, plant and equipment |
| Net debt Borrowings less (cash + cheques + other bank deposits + current securities + non-current securities) | |
| Operating margin | EBIT x 100 / revenue |
| ROCE | Return on capital employed EBIT / capital employed |
| ROS | Return on sales Profit before tax x 100 / revenue |
| WC |
Working capital |