| Reported EBIT |
operating result |
| Recurring EBIT |
reported EBIT adjusted for one-off events |
| Reported EBITDA |
operating result + depreciation/amortisation |
| Recurring EBITDA |
reported EBITDA adjusted for one-off events |
| Working capital |
current assets – short-term liabilities |
| Reported LTM EBITDA |
reported EBITDA for the last 12 months as at the reporting date |
| Recurring LTM EBITDA |
recurring EBITDA for the last 12 months as at the reporting date |
| Reported EBITDA margin (%) |
reported EBITDA × 100 / revenue from sales |
| Recurring EBITDA margin (%) |
recurring EBITDA × 100 / revenue from sales |
| Return on sales (ROS, %) |
reported net profit or loss × 100 / revenue from sales |
| Return on assets (ROA, %) |
reported net profit or loss × 100 / total assets |
| Return on equity (ROE, %) |
reported net profit × 100 / (equity – net profit) |
| Receivables turnover (in days) |
average gross trade receivables × 365 days / net revenue |
| Payables turnover (in days) |
average short-term trade payables × 365 days / net revenue |
| Current ratio (x) |
current assets / short-term liabilities |
| Quick ratio (x) |
(current assets – inventories) / short-term liabilities |
