Definition of key financial indicators

Adjusted operating result
Operating result less adjustments

Result before taxes
Operating result + financial income less financial expenses

Return on equity, %
100 x Result for the period / Equity total (average for the year)

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

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

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

Inventories rate
365 / Inventories turnover time

Equity ratio, %
100 x Equity total / Total assets less advance payments received 

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

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

DEFINITION OF PER-SHARE DATA

Earnings per share
Result for the period attributable to the parent company's shareholders less tax-adjusted interest on hybrid bond / Average number of shares

Equity per share
Equity attributable to the parent company's shareholders / Number of shares at balance sheet date

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

Cash flow from operating activities per share
Cash flow from operating activities /  number of shares

Effective dividend yield, %
100 x Dividend per share / Share quotation at balance sheet date

P/E ratio of shares
Share quotation at balance sheet date / Earnings per share

Average share price over the period
Share turnover in euro terms divided by the average number of shares traded during the period

Share turnover
Number of shares traded during the period

Market capitalisation
Number of shares multiplied by the quotation for the respective share series at balance sheet date