Earnings per share

Profit/loss for the year attributable to equity holders of the Parent Company divided by the average number of shares outstanding during the year.


Earnings before interest and taxes. Corresponds to operating profit.

Equity ratio

Shareholders’ equity including non-­controlling interests in relation to total capital.

Net debt/equity ratio

Interest-bearing current and non-current debts, including net pension liabilities, less cash and cash equivalents divided by shareholders’ equity including non-controlling interests.

Rate of capital turnover

Revenues for the last quarter annualized divided by average total capital.

Working capital

Total of inventories, trade receivables, account payables and other current-­interest-bearing receivables and liabilities, excluding tax assets and liabilities.

Relative working capital

Average working capital for the last four quarters, divided by revenues in the last twelve months.

Return on capital employed

Operating profit/loss plus financial income, as a percentage of a four quarter average capital employed. Capital employed is defined as total capital less current non-interest bearing debt.

Return on shareholders’ equity

Consolidated net profit/loss for the year as a percentage of average shareholders’ equity during the year.

Return on total capital

Operating profit/loss plus financial income, as a ­percentage of four quarter average total capital.

Order intake

Order intake for a period refers to the value of all orders received for immediate delivery and those orders for future delivery for which delivery dates and quantities have been confirmed. General sales agreements are included only when they have been finally agreed upon and confirmed. Service contracts are included in the order intake with the full binding contract amount upon signing of the contract.

Order intake for a period also includes all changes in the opening backlog of orders such as cancellation of orders, price changes affecting the order backlog and credit notes issued during the period.

Lost time injury frequency rate (LTIFR)

Number of lost time injuries per million worked hours.