Definitions

Risk-bearing capital, %
The sum of the equity and deferred tax liabilities as a percentage of the balance sheet total.

Return on equity (ROE)
Return for the period as a percentage of average equity.

Return on capital employed (ROCE)
Return before tax, with the addition of financial expenses, as a percentage of average capital employed.

Return on total capital (ROTC)
Return before tax, with the addition of financial expenses, as a percentage of average balance sheet total.

Gross margin
Operating profit/loss before depreciation and amortisation as a percentage of net revenue.

Equity per share
Equity divided by the number of shares on the reporting date.

Cash flow per share
Cash flow from operating activities divided by the average number of shares.

Operating capital
Tangible fixed assets plus trade debtors plus stock minus trade creditors.

Earnings per share
Return for the period divided by the average number of shares.

Net interest-bearing liabilities
The net value of interest-bearing liabilities minus financial assets including cash and cash equivalents.

Interest coverage ratio
Profit before tax, with the addition of financial expenses excluding exchange losses, divided by financial expenses excluding exchange losses.

Operating margin
Operating profit/loss as a percentage of net revenue.

Debt/equity ratio
Interest-bearing liabilities divided by equity.

Capital employed
Balance sheet total reduced by non-interest bearing liabilities.

Equity ratio
Equity as a percentage of the balance sheet total.

Profit margin
Profit before tax as a percentage of net sales.


Copyright 2010 KANCERA AB, KAROLINSKA INSTITUTET SCIENCE PARK, BANVAKTSVÄGEN 22, 171 48 SOLNA. TEL: +46 (0)850 12 60 80 Website policy