Definition of key financial indicators

Profit before taxes
Operating profit + financial income - financial expenses

Return on equity, %
100 x Profit for the period / Equity + minority interest (average over the year)

Return on capital employed, %
100 x Profit before taxes + interest and other financial expenses / Capital employed

Capital employed
Total assets less deferred tax liability and other non-interest-bearing liabilities (average over the year)

Capital turnover rate
Revenue / Total assets less deferred tax liability and other non-interest-bearing liabilities (average over the year)

Inventories rate
365 / Inventories turnover time

Equity ratio, %
100 x Equity + minority interest / Total assets less advance payments received

Net gearing, %
100 x Interest-bearing liabilities less cash and cash equivalents / Equity total

Interest-bearing net debt
Interest-bearing liabilities less cash and cash equivalents less interest-bearing liabilities

Earnings per share
Profit before taxes - minority interest - income taxes / Average number of shares, adjusted for share issues (without the own shares owned by the company)

Equity per share
Equity - fund for own shares / Number of shares on the balance sheet date, adjusted for share issues (without the own shares owned by the company)

Dividend per share
Dividend per share, adjusted for share issues

Dividend per earnings, %
100 x Dividend per share / Earnings per share

Cash flow per share
Cash flow from operating activities / Average number of shares, adjusted for share issues (without the own shares owned by the company)

Effective dividend yield, %
100 x Dividend per share, adjusted for share issues / Share quotation at December 31, adjusted for share issues

P/E ratio of shares
Share quotation at December 31, adjusted for share issues / Earnings per share

Share quotation at December 31
Share quotation on the balance sheet date, adjusted for share issues

Highest share price during the period
Highest price of the company's shares during the period, adjusted for share issues

Lowest share price during the period
Lowest price of the company's shares during the period, adjusted for share issues

Average share price over the period
Share turnover in euro terms divided by the number of shares traded during the period, adjusted for share issues

Share turnover
Quantitative share turnover, adjusted for share issues

Market capitalization at December 31
Number of shares multiplied by the quotation for the respective share series on the balance sheet date