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Financials

Calculation of key figures


Calculation of key figures


 
Return on equity (%) = 100 x Net income for the period / Total equity (average for the period)


Return on capital employed (%) = 100 x (Income before taxes + interest and other financing expenses) / (Total assets - non-interest-bearing debt) (average for the period)


Total equity / total assets (%) = 100 x Total equity / (Total assets - advances received)


Gearing (%) = 100 x (Interest-bearing debt*- interest-bearing assets) / Total equity
 
 
Net interest-bearing debt / EBITDA (x) = Interest-bearing debt* - interest-bearing assets / EBITDA (earnings before interests, taxes, depreciation and amortisation), rolling 12 months)


Basic earnings / share, EUR = Net income for the period attributable to the equity holders of the company / Average number of outstanding shares during period


Diluted earnings / share, EUR  = Net income for the period attributable to the equity holders of the company / Average number of outstanding diluted shares during the period


Equity / share = Total equity attributable to the equity holders of the company / Number of outstanding shares at the end of period


Dividend / share = Dividend for financial period / Number of outstanding shares at the end of period


Dividend / earnings (%) = 100 x (Dividend for financial period / share) / (Basic earnings / share)


Effective dividend yield (%) = 100 x (Dividend / share) / Closing price for the class B share at the end of period


Price / earnings (P/E) = Closing price for the class B share at the end of period / (Basic earnings / share)


Average share price = EUR amount traded during period for the class B share / Number of class B shares traded during period


Market capitalisation at the end of period = Number of class B shares outstanding at the end of period x closing price for the class B share at the end of period + Number of class A shares outstanding at the end of period x closing day average price for the class B share


Trading volume = Number of class B shares traded during period


Trading volume (%) = 100 x Number of class B shares traded during period / Average weighted number of class B shares during period

 

 
 
* including foreign currency hedge of corporate bonds.

 
 
 

Alternative performance measures (APMs) used in Cargotec's financial reporting 

 
New ESMA (European Securities and Markets Authority) guidelines on Alternative Performance Measures (Alternative performance measure (APM) = financial measure other than financial measure defined or specified in IFRS) are effective as of 3 July 2016. The new guidelines have had no impact on performance measures used by Cargotec, but in accordance with the guidelines, Cargotec publishes the explanation of use, definitions as well as reconciliations of its APMs to IFRS financial statements.
 
APMs are used at Cargotec to better convey the underlying business performance and to enhance comparability from period to period. APMs are not substituting the performance measures stipulated by IFRS, but are instead reported as complementary information.
 
The alternative performance measures used by Cargotec are:
 
  • Operating profit excluding restructuring costs (MEUR and % of shares) = Operating profit + restructuring costs
  • ​Interest-bearing net-debt (MEUR) = Interest-bearing liabilities – loans receivable and other interest-bearing assets +/- foreign currency hedge of corporate bonds
 
Restructuring costs include restructuring provisions, asset impairments and disposals, expenses for vacant premises and other restructuring-related expenses in case of a significant restructuring programme of Cargotec or its business area.
 
 
 
Updated 22 May 2017