Financial Definitions
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Capacity utilisation
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Billable time as a percentage of total available time. Total available time includes both overtime hours and time for administrative personnel.
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Capital employed
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Total assets less non interest bearing liabilities. Average capital employed is calculated as the opening balance plus closing balance divided by two.
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Cash flow per share
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Cash flow from current operations, divided by the average number of shares.
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EBITA
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Earnings after total depreciation, but before amortization of goodwill.
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Equity/assets ratio
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Shareholders' equity plus minority interest as a percentage of total assets.
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Gross margin
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Profit before depreciation as a percentage of sales.
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Market price/Shareholders' equity
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Market price divided by equity per share.
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Net debt/equity ratio
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Interest-bearing net debt divided by equity.
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Number of shares
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Average number of shares outstanding during the year.
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Operating margin after amortisation of goodwill
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Profit after total amortisation as a percentage of sales.
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Operating margin before amortisation of goodwill
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Profit after total depreciation, but before amortisation of goodwill, as a percentage of sales.
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P/E ratio
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Market price divided by profit per share.
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Personnel turnover
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Number of employee terminations during the year divided by the total number of employees at the beginning of the year, including net employee addition during the year through acquisition/divestment.
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Pro forma
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The adjustment of accounting records to provide a historic description of the development of the Group's current structure.
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Profit margin
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Profit after net financial items as a percentage of sales.
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Profit per share after full tax
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Profit for the year divided by the average number of shares.
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Return on capital employed
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Profit after net financial items, plus financial expenses, as a percentage of average capital employed.
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Return on shareholders' equity
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Profit for the year after tax as a percent-age of average equity.
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Shareholders' equity
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Shareholders' equity, including 72% of untaxed reserves. Average equity is calculated as the opening equity plus closing equity divided by two.
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Shareholders' equity per share
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Shareholders' equity at year-end, divided by the number of shares at year-end.
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