Calculation of key figures

Key figure	Definition		Purpose
EBITDA	Operating profit (loss) + depreciation, amortization and impairment		Describes profitability of the operations without the effect of depreciation, amortization and impairment.
EBITDA, %	EBITDA divided by Net sales	x100	Describes the ratio of EBITDA to net sales.
Operating profit adjusted by amortization of goodwill	Operating profit (loss) + amortization of goodwill		Describes the performance of the business excluding the impact of amortization of goodwill.
Operating profit adjusted by amortization of goodwill, %	Operating profit adjusted by amortization of goodwill divided by Net sales	x100	Describes the share of operating profit in net sales excluding the impact of amortization of goodwill.
Operating profit (loss)	Net sales + other operating income – materials and services – personnel expenses – other operating expenses – depreciation, amortization and impairment		Operating profit (loss) describes the profitability of the operations.
Operating profit (loss), %	Operating profit (loss) divided by Net sales	x100	Describes the ratio of operating profit to net sales.
Profit adjusted by amortization of goodwill	Profit / loss (loss) for the financial period + amortization of goodwill		Describes the profit of the operations without the effect of amortization of goodwill.
Profit adjusted by amortization of goodwill %	Profit adjusted by amortization of goodwill divided by Net sales	x100	Describes the share of operating profit in net sales excluding the impact of amortization of goodwill.
Return on equity, % (ROE)	Profit / loss for the financial period (rolling12 months) divided by Average equity (rolling 12 months)	x100	Measures the result for the period in relation to equity. Average equity is an average of equity at the beginning of and at the end of a financial period.
Equity ratio, %	Equity at the end of period divided by Total assets at the end of period – advances received	x100	Describes the ratio of Administer’s assets to equity.
Debt-to-equity ratio, %	Interest-bearing liabilities divided by (Equity + goodwill + minority interest + accrued appropriations)	x100	Describes the total amount of Administer’s external debt.
Net sales growth %	Net sales for the period – net sales for the reference period divided by Net sales for the reference period	x100	Describes operating growth between periods.