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), %

= ((Profit before tax + interest and other financial expenses) / (total equity and liabilities + non-interest bearing liabilities average of the financial year) x 100

Gearing, %

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