Operating result
Net sales + other operating income – expenses – depreciation, amortisation and impairment +/– share of result of associates and joint ventures
Earnings per share (EPS), basic and diluted
Profit for the financial period attributable to equity holders of the parent company
Adjusted number of shares, average over the financial
period
Items affecting comparability
Certain income and expenses are presented as items affecting comparability when they have significant impact on the consolidated statement of income. Items affecting comparability consist of income and
expenses, which result from restructuring activities aiming to adjust the capacity of Wärtsilä’s operations. They may also include other income and expenses incurred outside Wärtsilä’s normal course of business, such
as impairment charges, acquisition related costs, settlements recorded as a result of legal proceedings with third parties or unforeseen obligations from earlier discontinued businesses.
Comparable operating result
Operating result – items affecting comparability
Comparable adjusted EBITA
Operating result – items affecting comparability – purchase price allocation amortisation
Gross capital expenditure
Investments in securities and acquisitions + investments in intangible assets and property, plant and equipment
Net interest-bearing debt
Total of non-current and current interest-bearing debt + total of non-current and current lease liabilities – interest-bearing receivables – cash and cash equivalents
Equity per share
Equity attributable to equity holders of the parent company
Adjusted number of shares at the end of the financial period
Solvency ratio
Equity |
x 100
|
Total equity and liabilities – advances received |
Gearing
Interest-bearing liabilities – cash and cash equivalents
Equity
Return on investment (ROI)
Profit before taxes + interest and other financial expenses |
x 100
|
Total equity and liabilities – non-interest-bearing liabilities – provisions, average over the financial period |
Return on equity (ROE)
Profit for the financial period |
x 100
|
Equity, average over the financial period |
Order intake
Total amount of orders received during the financial period to be delivered either during the current financial period or thereafter.
Order book
The presentation in value of orders that are placed by customers but not yet delivered. For service agreements, only the expected net sales for the next 24 months are included in the order book.
Working capital (WCAP)
(Inventories + trade receivables + current tax receivables + other non-interest-bearing receivables) – (trade payables + advances received + pension obligations + provisions + current tax liabilities
+ other non-interest-bearing liabilities – dividend payable)