Press - Wärtsiläs aktier - Smoke reduction - Investors Last Modified 19.02.2010

Investors

Calculation of Financial Ratios


Return on investment (ROI)
Profit before taxes + interest and other financial expenses
Balance sheet total - non-interest-bearing liabilities - provisions, average over the year
x100

Return on equity (ROE)
Profit for the financial period
Shareholders’ equity, average over the year
x100

Interest coverage
Profit before taxes + depreciation + interest and other financial expenses
Interest and other financial expenses

Solvency ratio
Shareholders’ equity
Balance sheet total - advances received
x100

Gearing
Interest bearing liabilities - cash and bank balances
Shareholders’ equity

Earnings per share (EPS)
Profit  for the financial period attributable to equity holders of the parent company 
Adjusted number of shares over the financial year

Equity per share
Equity attributable to equity holders of the parent company 
Adjusted number of shares at the end of the financial year

Dividend per share
Dividends paid for the financial year
Adjusted number of shares at the end of the financial year

Payout ratio
Dividend per share
Earnings per share (EPS)
x100

Effective dividend yield
Dividend per share
Adjusted share price at the end of the financial year
x 100

Price/earnings (P/E)
Adjusted share price at the end of the financial year
Earnings per share (EPS)

Price/book value per share (P/BV)
Adjusted share price at the end of the financial year
Equity per share