Annual Report 2008 English [PDF, 2.69 MB] - Tessenderlo Group

annual report 2008
Financial Glossary
Basic earnings per share (Basic EPS)
EBITDA
Profit (+) / loss (-) for the period attributable
to equity holders of the group divided by the
weighted average number of ordinary shares.
Earnings before interests, taxes, depreciation,
amortisation and provisions
(Profit (+) / loss (-) from operations plus
depreciation, amortisation and provisions).
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Capital employed (CE)
The carrying amount of property, plant and
equipment (PP&E), intangible assets and
goodwill together with working capital.
Dividend per share (gross)
Total amount paid as dividend divided by the
number of shares issued at closing date.
Diluted earnings per share (Diluted EPS)
Profit (+) / loss (-) for the period attributable
to equity holders of the group divided by the
fully diluted weighted average number of
ordinary shares.
Diluted weighted average number of ordinary
shares
Weighted average number of ordinary shares,
adjusted by the effect of share options on
issue.
EBIT
Earnings before interests and taxes
(Profit (+) / loss (-) from operations).
Gearing
Net financial liabilities divided by equity.
Interest coverage
Profit (+) / loss (-) for the period plus income
tax expense and interest expense, divided by
the interest expense.
Market capitalisation
Number of shares issued (at the end of the
period) multiplied by the market price per
share (at the end of the period).
Net cash flow
Profit (+) / loss (-) for the period and all
non cash flow items included in the income
statement (provisions, amortisations,
deprecation and impairment losses).
Net financial liabilities
Non-current and current financial liabilities
minus cash and cash equivalents.