Page 127 - Restamax Plc Annual Report 2017
P. 127
39 CALCULATION FORMULAS FOR KEY FIGURES
Profitability
Return on equity %
Profit (profit belonging to owners of parent company + profit belonging to minority shareholders) *100
Equity on average (belonging to owners of parent company and minority shareholders)
Return on investment %
Net profit/loss + finance costs + taxes (12 months) *100
Invested capital on average (belonging to owners of parent company and minority shareholders)
Material margin
Turnover - acquisitions +- change in inventories
Staff expense %
Staff expenses + External services *100
Turnover
EBITDA
Earnings + depreciations and impairment
Financial position
Equity ratio %
Equity *100
Total assets - Advances received
Gearing ratio %
Interest-bearing net financial liabilities *100
Equity (belonging to owners of parent company and minority shareholders)
CONSOLIDATED FINANCIAL STATEMENTS 127
