Change in net sales, %
= net sales – previous financial year’s net sales / previous financial year’s net sales x 100

Gearing, %
= interest-bearing liabilities – cash and cash equivalents /equity x 100

Net interest bearing liabilities
= interest-bearing liabilities – cash and cash equivalents

Return on investment (ROI), %
= profit/loss before tax + interest and other financial expenses / total equity and liabilities – non-interest bearing liabilities (average of the financial year) x 100

Working capital
= inventories+ non-interest-bearing current receivables – non-interest bearing current liabilities