Calculation of financial ratios

Return on equity, ROE (%) = Profit before taxes less taxes x 100
Shareholders' equity plus minority interest (average)
Profit after taxes
Return on investment, ROI (%) = plus interest and financial expenses x 100
Balance sheet total less non-interest bearing liabilities (average)
Solvency ratio, (%) = Shareholders' equity plus minority interest x 100
Balance sheet total less advance payments
Current ratio = Current assets
Current liabilities
Profit before taxes less taxes
Earnings / share, € = +/- minority interest
Average number of shares, adjusted
Cash flow from business = Cash flow from business operations
operations / share, € Number or shares at balance sheet date
Equity / share, € = Shareholders' equity
Number of shares at balance sheet date, adjusted
Dividend / share, € = Dividend
Number of shares at balance sheet date, adjusted
Dividend / earnings, (%) = Dividend x 100
Profit before taxes less taxes
+/- minority interest
Effective dividend yield, (%) = Dividend / share x 100
Share price at balance sheet date
Price / earnings, € = Share price at balance sheet date
Earnings / share
Market capitalisation, M€ = Share price at balance sheet date times number of shares