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