Key ratio definitions
Duni uses financial metrics that in some cases are not defined in the IFRS. These are called alternative key ratios. The purpose is to provide additional information that facilitates a better and more specific comparison of performance from year to year. Duni defines its key ratios as follows.
Number of employees
The number of active full-time employees at end of period.
Return on equity
Net income for the year as a percentage of equity.
Return on capital employed
Operating income as a percentage of capital employed.
Gross profit as a percentage of net sales.
Reported operating income.
EBIT as a percentage of net sales.
Operating income before amortization of intangible assets.
EBITA as a percentage of net sales.
Operating income before depreciation and impairment of fixed assets.
EBITDA as a percentage of net sales.
Cost of goods sold
Cost of goods sold including production and logistic costs.
EBIT less restructuring costs, fair value allocations and amortization of intangible assets identified in connection with business acquisitions.
Operating income as a percentage of net sales.
Current share price relative to earnings per share.
Interest-bearing net debt
Interest-bearing liabilities and pensions less cash and cash equivalents and interest-bearing receivables.
Interest-bearing net debt relative to equity
Interest-bearing net debt relative to total equity.
Non-interest bearing fixed assets and current assets, excluding deferred tax assets, less non-interest bearing liabilities.
Figures adjusted for the effects of exchange rate differences in conjunction with consolidation. Figures for 2017 are calculated at exchange rates for 2016. Effects of conversion of balance sheet items are not included.
Earnings per share
Income for the period divided by the average number of shares.
Bridge between operating income and EBIT
|Amortization of intangible assets identified in connection with business acquisitions||-34||-27|
|Fair value allocation in connection with acquisitions||-1||-1|
|Reported operating income (EBIT)||456||463|