annual report 2009 - Fiskars Corporation

84 FISKARS Financial statements 2009
Calculation of FINANCIAL INDICATORS
Earnings before depreciation
and amortization
= Operating profit + depreciation and amortization + impairment
Return on investment in percent =
Profit for the period + income taxes + interest and other financial expenses
Balance sheet total – non-interest bearing debt
(average of beginning and end of year amounts)
x 100
Return on equity in percent =
Profit for the period
Equity, total (average of beginning and end of year amounts)
x 100
Equity ratio in percent =
Equity, total
Balance sheet total – advances received
x 100
Net gearing in percent =
Interest bearing debt – cash and bank
Equity, total
x 100
Earnings per share =
Profit attributable to equity holders of the company
Weighted average number of outstanding ordinary shares, Dec 31
Earnings per share from
continuing activities
=
Profit from continuing activities attributable to equity holders of the company
Weighted average number of outstanding ordinary shares, Dec 31
Equity per share =
Equity attributable to equity holders of the company
Number of outstanding ordinary shares, Dec 31
Adjusted average share price =
Value of shares traded during the period
Number of shares traded during the period, adjusted for emissions
Market capitalization = Number of outstanding ordinary shares, Dec 31 x market quotation, Dec 31
Price per earnings (P/E) =
Market quotation per share, Dec 31
Earnings per share
Dividend per earnings in percent =
Dividend paid
Profit attributable to equity holders of the company
x 100
Dividend per share =
Dividend paid
Number of outstanding shares, Dec 31
Dividend yield in percent =
Dividend per share
Market quotation, Dec 31 adjusted for emissions
x 100