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Basic earnings per share (EUR) = Profit attributable to the shareholders of the parent company / Average number of outstanding shares during the period
Diluted earnings per share (EUR) = Profit attributable to the shareholders of the parent company / Average number of diluted outstanding shares during the period
According to the ESMA Guidelines on Alternative Performance Measures, an Alternative Performance Measure (APM) is understood as a financial measure of historical or future financial performance, financial position, or cash flows, other than a financial measure defined or specified in the applicable financial reporting framework. In addition to IFRS key figures, Cargotec uses the following alternative performance measures:
Operating profit (MEUR and % of sales) = Sales - cost of goods sold - selling and marketing expenses - research and development expenses - administration expenses - restructuring costs + other operating income - other operating expenses + share of associated companies' and joint ventures' result
Comparable operating profit (MEUR and % of sales) = Operating profit excluding items significantly affecting comparability
Items significantly affecting comparability (MEUR) = Items significantly affecting comparability include, in addition to restructuring costs, mainly impacts of capital gains and losses, gains and losses related to acquisitions and disposals, acquisition and integration costs including during years 2020-2022 costs related to the merger plan with Konecranes Plc, impairments and reversals of impairments of assets, insurance benefits, and expenses related to legal proceedings.
Cash flow from operations before finance items and taxes = Profit for the period + depreciation, amortisation and impairment + finance income and expenses + taxes + other adjustments + changes in net working capital
Interest-bearing net debt / EBITDA, last 12 months = Interest-bearing net debt / EBITDA, last 12 months
Interest-bearing net debt (MEUR) = Interest-bearing liabilities (non-current interest-bearing liabilities+ current portion of interest-bearing liabilities + current other interest-bearing liabilities) - interest-bearing receivables (non- current and current loans receivable and other interest-bearing assets) - cash and cash equivalents +/- foreign currency hedge of corporate bonds
EBITDA (MEUR), last 12 months = Operating profit + depreciation, amortisation and impairment, last 12 months
Net working capital (MEUR) = Inventories + operative derivative assets + accounts receivable + contract assets + other operative non-interest-bearing assets - provisions - operative derivative liabilities - pension obligations - accounts payable - contract liabilities - other operative non-interest-bearing liabilities
Operative capital employed (MEUR) = Goodwill + intangible assets + property, plant and equipment + investments in associated companies and joint ventures + share investments + working capital receivables - working capital liabilities
Investments = Additions to intangible assets and property, plant and equipment including owned assets and right-of-use assets, excluding assets acquired through business combination
Return on equity (ROE) (%), last 12 months = 100 x Profit for the period, last 12 months / Total equity (average for the last 12 months)
Return on capital employed (ROCE) (%), last 12 months = 100 x Profit before taxes + finance expenses, last 12 months / Total assets - non-interest-bearing debt (average for the last 12 months)
Non-interest-bearing debt = Total assets - total equity - non-current interest-bearing liabilities - current portion of interest-bearing liabilities - current other interest-bearing liabilities
Equity to asset ratio = 100 x Total equity / Total assets - contract liabilities
Gearing (%) = 100 x Interest-bearing net debt / Total equity
Equity / share (EUR) = Total equity attributable to the shareholders of the parent company / Number of outstanding shares at the end of the period
Dividend / share (EUR) = Dividend for the period / Number of outstanding shares at the end of the period
Dividend / earnings (%) = 100 x Dividend for the period / share Basic earnings per share
Effective dividend yield (%) = 100 x ((Dividend / share )/ (Closing price for the class B share at the end of the period))
Price / earnings (P/E) = Closing price for the class B share at the end of the period Basic earnings per share / Basic earning per share
Average share price = EUR amount traded during period for the class B share / Number of class B shares traded during the period
Market capitalisation at the end of the period = Number of class B shares outstanding at the end of the period x closing price for the class B share at the end of the period + Number of class A shares outstanding at the end of the period x closing day average price for the class B share
Trading volume (%) = 100 x (Number of class B shares traded during the period / Average weighted number of class B shares during the period)
