Change in net sales, %

= (Net sales – previous financial year’s net sales) / previous financial year’s net sales x 100

Operating margin, %

= Operating profit / net sales x 100

Net interest-bearing debt

= Interest-bearing liabilities – cash and cash equivalents

Return on investment (ROI), %

= (Net result + financial items + taxes (12 months)) / (equity + interest-bearing liabilities (average 12 months)) x 100

Gearing, %

= (Interest-bearing liabilities – cash and cash equivalents) / equity x 100