Net sales +/- Increase or decrease in finished goods and work in progress and inventories + manufacturing for own use + other operating income – materials and services – personnel costs – other operating expenses
EBITDA margin on net sales, %
=
EBITDA margin / net sales
Operating profit on net sales, %
=
Operating profit / net sales
Net interest-bearing liabilities
=
Interest-bearing liabilities – cash and bank balances
Order backlog
=
The proportion of customer orders outstanding or partially invoiced at the end of the accounting period
Equity ratio, %
=
Total equity / Balance sheet total
Net gearing, %
=
(Interest-bearing liabilities – cash and cash equivalents) / Total equity
Return on equity, %
=
Profit (loss) for the period / Average equity during the period1
