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


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URL: http://www.vaisala.com/investors/financialdata/calculationoffinancialratios