Financial glossary AGRANA Group
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Borrowings Bank loans and overdrafts + bond liabilites + lease liabilities | |
| CE | Capital employed (PP&E + intangibles including goodwill) + working capital |
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Dividend yield Dividend per share / closing share price | |
| EBIT |
Operating profit before exceptional items |
| EBITDA | Earnings before interest, tax, depreciation and amortisation (income statement items 8+6) EBIT + depreciation and amortisation |
| EBITDA margin | EBITDA x 100 / revenue |
| EPS | Earnings per share Profit/(loss) 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 |
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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 - (cash + cheques + other bank deposits + current securities + non-current securities) | |
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Operating margin EBIT x 100 / revenue | |
| ROCE | Return on capital employed EBIT / capital employed |
| ROS | Return on sales Profit/(loss) before tax x 100 / revenue |
| WC |
Working capital |