Definition of Key Figures

Operating profit before depreciation and impairments (EBITDA)
operating profit + depreciation and impairments

Items affecting comparability
Change in mark-to-market valuations of operative currency derivatives +/- other items affecting comparability

Other items affecting comparability
Restructuring costs + impairments +/- gains and losses on business combinations and disposals - insurance compensations +/- other non-operational items

Comparable operating profit
Operating profit +/- change in mark-to-market valuations of operative currency derivatives +/- other items affecting comparability

Net interest-bearing debt
total interest-bearing liabilities - total interest-bearing assets - cash and cash equivalents

Capital employed (average for the period)
total equity (average for the period) + net interest-bearing debt (average for the period)

Working capital
inventories + total non-interest-bearing assets - total non-interest-bearing liabilities

Total non-interest-bearing assets
total assets - interest-bearing assets - intangible and tangible assets - assets classified as held-for-sale

Total non-interest-bearing liabilities
total liabilities - interest-bearing liabilities

Net interest-bearing debt to EBITDA
net interest-bearing debt / operating profit before depreciation and impairments

Return on capital employed (ROCE), %
operating profit × 100 / capital employed (average for the period)

Return on equity (ROE), %
net profit (loss) for the period × 100 / total equity (average for the period)

Debt-to-equity ratio (Gearing), %
net interest-bearing debt × 100 / total equity

Equity-to-assets ratio, %
total equity × 100 / (total equity and liabilities - advances received)

Earnings per share, EUR
net profit (loss) for the period attributable to the equity holders of the parent Company - hybrid capital accrued unrecognised interests after tax/ adjusted weighted average number of shares

Dividend per share, EUR
dividend for the period / adjusted number of shares at the end of the period

Dividend/earnings ratio, %
dividend for the period × 100 / net profit (loss) for the period attributable to the equity holders of the company

Equity per share, EUR
equity attributable to equity holders of the company / adjusted number of shares at the end of the period

Effective dividend yield, %
dividend per share × 100 / adjusted share price at the end of the period

Price/earnings ratio
adjusted share price at the end of the period / earnings per share

Average share price, EUR
EUR amount traded during the period / adjusted number of shares traded during the period

Year-end market capitalization, EUR
number of shares at the end of the period, excluding own shares × share price at the end of the period

Average number of personnel
calculated as average of monthly end personnel amounts