Definitions of Key Figures

Per Share Figures

Earnings per share (EPS)
Net profit attributable to equity holders of the parent
Average number of shares

Cash flow from operations
Cash flow from operations, after change in net working capital and before investing activities

Cash flow from operations per share
Cash flow from operations
Average number of shares

Dividend per share
Dividends paid
Number of shares at end of year

Dividend payout ratio
Dividend per share x 100
Earnings per share (EPS)

Dividend yield
Dividend per share x 100
Share price at end of year

Equity per share
Equity attributable to equity holders of the parent at end of year
Number of shares at end of year

Share price, year average
Shares traded (EUR)
Shares traded (volume)

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

Price per equity per share
Share price at end of year
Equity per share attributable to equity holders of the parent

Price per cash flow per share
Share price at end of year
Cash flow from operations per share

Share turnover, %
Number of shares traded x 100
Weighted average number of shares

Financial Figures

Interest-bearing net liabilities
Interest-bearing liabilities – money market investments – cash
and cash equivalents

Equity ratio, %
Total equity x 100
Total assets – prepayments received

Gearing, %
Interest-bearing net liabilities x 100
Total equity

Interest cover
Operating profit + depreciation
Net financial expenses

Return on investment (ROI), %
(Profit before taxes + interest expenses + other financial expenses) x 100
(Total assets – interest-free liabilities) 1)

Return on equity (ROE), %
Net profit attributable to equity holders of the parent x 100
Equity attributable to equity holders of the parent 1)

Cash flow return on investment (CFROI), %
Cash flow from operations x 100
(Total assets – interest-free liabilities) 1)

Return on capital employed (ROCE), %
Operating profit + share of profit or loss of associates x 100
Capital employed 1) 2)

Capital turnover
Revenue
Capital employed 1) 2)

Interest-bearing net liabilities / EBITDA
Interest-bearing net liabilities
Operating profit + depreciation

Net financial cost, %
(Net financial expenses – dividend income – exchange rate differences)
Interest-bearing net liabilities 1)


1) Average
2) Capital employed = Net working capital + property, plant and equipment available for use + intangible assets + investments in 62 Kemira 2008 associates