Calculation of key ratios, IFRS

Earnings per share (EPS), EUR = Profit attributable to parent company shareholders
Weighted average number of outstanding shares
 
Shareholders’ equity per share, EUR = Shareholders’ equity attributable to parent company shareholders
Number of shares on 31 Dec adjusted for share issue
 
Dividend per share, EUR = Dividend paid for the year
Number of shares on 31 Dec adjusted for share issue
 
Payout ratio, % = Dividend paid for the year x 100
Profit before tax +/– minority interests of Group
profit +/– change in deferred tax liabilities – taxes for the period  
 
Effective dividend yield, % = Dividend per share x 100
Share price on stock exchange on 31 Dec adjusted for share issue
 
P/E ratio = Share price on stock exchange on 31 Dec
Earnings per share
 
Return on Equity (ROE), % = Profit before tax – taxes for the period  
– change in deferred tax liability x 100
Shareholders’ equity + minority interests (average)
 
Return on investment (ROI), % = Profit before tax + interest expense  
+ other liability expenses x 100
Balance sheet total – interest-free liabilities (average)
 
Gearing, % = Interest-bearing liabilities – cash and bank equivalents x 100
Shareholders’ equity + minority interests
 
Equity ratio, % = Shareholders’ equity + minority interests x 100
Balance sheet total – received advances