Earnings/share:
profit attributable to equity holders of the company / adjusted average number of shares
Equity/share:
profit attributable to equity holders of the company / adjusted number of shares at year end
Cash flows from operating activities per share:
cash flow from operating activities as in the cash flow statement / adjusted average number of shares
Dividend/share:
dividend for the financial year per share / share issue adjustment factor for issues made after the financial period
Dividend/earnings, %:
dividend per share / earnings per share x 100
Dividend yield, %:
dividend per share / share price at year end x 100
P/E ratio:
share price at year end / earnings per share
Return on equity, % (ROE):
(profit for the period / shareholders’ equity (average)) x 100
Return on investment, % (ROI):
(profit before tax + interest expenses and other finance costs) / (balance sheet total - non-interest-bearing liabilities (average)) x 100
Equity ratio, %:
shareholders’ equity / (balance sheet total - advances received) x 100
Interest-bearing liabilities:
Interest-bearing liabilities - liquid assets
Gearing, %:
net interest-bearing liabilities / shareholders’ equity x 100
EVA:
operating profit - cost calculated on invested capital (average of four quarters) before taxes
WACC 2008: 9.3 %
WACC 2006-2007: 8.75 %
WACC 2003-2005: 9 %
Adjustment factor for the year 2004: 2.178462