EBITA
= Operating profit (EBIT) – Amortizations

Change in net sales, %
= (Net sales – Previous financial year’s net sales) / Previous financial year’s net sales x 100

EBITA, %
= EBITA / Net sales x 100

Net interest-bearing debt
= Interest-bearing liabilities – Cash and cash equivalents

Return on net assets (RONA), %
= EBITA (12 months, excluding NRI) / (Equity + Net interest-bearing debt – Goodwill (average 12 months)) x 100

Gearing, %
= (Interest-bearing liabilities – Cash and cash equivalents) / Equity x 100

Earnings per share, EUR
= Profit for the reporting period / Weighted average number of shares outstanding

Earnings per share (diluted), EUR
= Profit for the reporting period / Weighted average number of shares outstanding, diluted