Calculation of financial ratios

 

 

 

Profit before taxes less taxes

 

Return on equity, ROE (%)

=

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x 100

 

 

Shareholders’ equity plus minority interest (average)

 

    

 

 

 

 

 

Profit before taxes plus interest and financial expenses

 

Return on investment, ROI (%)

=

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x 100

 

 

Balance sheet total less non-interest bearing liabilities (average)

 

    

 

 

 

 

 

Shareholders’ equity plus minority interest

 

Solvency ratio, (%)

=

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x 100

 

 

Balance sheet total less advance payments

 

    

 

 

 

 

 

Current assets

 

Current ratio, (%)

=

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Current liabilities

 

 

 

 

 

 

 

Profit before taxes less taxes +/- minority interest

 

Earnings / share, €

=

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Average number of shares, adjusted

 

 

 

 

 

 

 

Cash flow from business operations

 

Cash flow from business operations / share, €

=

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Number or shares at balance sheet date

 

      

 

 

 

 

 

Shareholders’ equity

 

Equity / share, €

=

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Number of shares at balance sheet date, adjusted

 

    

 

 

 

 

 

Shareholders’ equity

 

Dividend / share, €

=

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Number of shares at balance sheet date, adjusted

 

 

 

 

 

 

 

Dividend

 

Dividend / earnings, (%)

=

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x 100

 

 

Profit before taxes less taxes +/- minority interest

 

 

 

 

 

 

 

Dividend / share

 

Effective dividend yield, (%)

=

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x 100

 

 

Share price at balance sheet date

 

 

 

 

 

 

 

Share price at balance sheet date

 

Price / earnings (P/E), €

=

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Earnings / share

 

 

 

 

 

Market capitalisation, M€

=

Share price at balance sheet date times number of shares