Definitions

Operating margin

Operating profit/loss in relation to operating income.

Profit margin

Profit/loss after net financial items, in relation to operating income.

Equity ratio

Equity including non-controlling interests in relation to the balance sheet total.

Current ratio

Current assets in relation to current liabilities and current provisions.

Return on equity

Profit/loss after tax in relation to average shareholders’ equity including non-controlling interests.

Return on total capital

Profit/loss after net financial items and restoration of interest expense, in relation to the average balance sheet total.

Return on capital employed

Profit/loss after net financial items and restoration of interest expense in relation to the average balance sheet total, minus non interest-bearing liabilities and net deferred tax.

Interest cover

Profit/loss after net financial items and restoration of interest expenses, in relation to interest expense.

Earnings per share

Earnings attributable to the parent company’s shareholders relative to the average number of shares.

Dividend yield

Dividend per share in relation to the year-end share price.

Equity per share

Equity attributable to the parent company’s shareholders relative to the total number of shares.

Cash flow per share

Cash flow from operating activities in relation to the average number of shares.

Invoiced-time ratio

The time invoiced to clients as a percentage of the total time all employees are present at work.

Full-time equivalents (FTEs)

Number of employees during the year converted to the equivalent number of year-long, full-time positions. The actual number of employees is higher, owing to part-time employment and the fact that some employees work only part of the year.