- Annual report 2007/2008
-
Annual report 2008/2009
- 2008/2009 In brief
- President’s comments
- Hemtex share
- Presentation of operations
- Board of Directors’ report
- Income statements
- Balance sheets
- Changes in consolidated shareholders’ equity
- Changes in Parent Company shareholders’ equity
- Cash-flow statements
-
Notes
- Note 1 - Accounting principles
- Note 2 - Segment reporting
- Note 3 - Other operating income
- Note 4 - Employees and personnel costs
- Note 5 - Fees to auditors
- Note 6 - Depreciation/amortization of tangible and intangible fixed assets
- Note 7 - Exchange-rate differences that affected profits
- Note 8 - Net financial items
- Note 9 - Appropriations
- Note 10 - Taxes
- Note 11 - Earnings per share
- Note 12 - Intangible fixed assets
- Note 13 - Tangible fixed assets
- Note 14 - Financial fixed assets
- Note 15 - Deferred tax assets/deferred tax liabilities
- Note 16 - Prepaid expenses and accrued income
- Note 17 - Shareholders’ equity
- Note 18 - Untaxed reserves
- Note 19 - Liabilities to credit institutions
- Note 20 - Overdraft facilities
- Note 21 - Derivative held for hedging
- Note 22 - Accrued expenses and deferred income
- Note 23 - Pledged assets
- Note 24 - Contingent liabilities
- Note 25 - Leasing fees relating to operational leasing
- Note 26 - Adjustments for non-cash flow items
- Note 27 - Transactions not entailing payment
- Note 28 - Paid interest
- Note 29 - Acquisition of subsidiaries/operations
- Note 30 - Financial risks and risk policies
- Note 31 - Transactions with related parties
- Note 32 - Events after the closing date
- Note 33 - Important estimates and assessments
- Note 34 - Proposed dividend to shareholders
- Note 35 - Information about the Parent Company
- Note 36 - Definitions of key data
- Nine-year summary
- Proposed distribution of earnings
- Audit report
- Board of Directors
- Corporate Governance
- Management
- Hemtex stores
- Information about the AGM
- Annual reports archive
- Annual report 2009
- Annual Report 2010
- Annual Reports archive
Note 36 - Definitions of key data
Average interest-bearing liabilities Interest-bearing liabilities at the close of every month in the fiscal year, divided by the number of months.
Average shareholders’ equity Equity at the beginning and the end of the fiscal year, divided by two.
Capital employed Total assets less non-interest-bearing liabilities including deferred (latent) tax liabilities.
Cash flow after investments Profit before depreciation/amortization plus/minus financial items, minus tax paid, plus/minus changes in working capital minus investments.
Cash flow per share Cash flow after investments divided by the average number of shares outstanding during the period.
Earnings per share Profit after full tax divided by the average number of shares outstanding during the period.
Earnings per share after full dilution Profit after full tax divided by the number of shares outstanding on the closing date, as well as warrants outstanding, adjusted for possible dilution effects.
EBITDA Operating profit excluding depreciation/amortization and impairments.
Equity/assets Equity as a percentage of total assets.
Equity per share Shareholders’ equity divided by the number of shares on the closing date.
Gross profit margin Net sales for the period less the cost of goods sold as a percentage of sales.
Hemtex "Hemtex" refers to the Hemtex brand or to the entire retail chain, including the stores operated as franchises.
Hemtex AB Refers to the legal entity Hemtex AB that is the Parent Company of the Group and the franchisor in the Hemtex franchise system.
Interest-coverage ratio Profit before financial items plus financial expenses divided by financial expenses.
Inventory turnover rate Cost of goods sold divided by average inventory.
Net debt/equity ratio Interest-bearing liabilities less cash and cash equivalents as a percentage of shareholders’ equity.
Net indebtedness Interest-bearing liabilities less cash and cash equivalents.
Net indebtedness/EBITDA Interest-bearing liabilities divided by EBITDA.
Number of full-year employees The total number of hours of attendance divided by the normal working time for the particular country.
Operating capital Total assets less cash and cash equivalents, other interest-bearing assets and non-interest-bearing liabilities.
Operating margin Operating profit as a percentage of net sales during the period.
Profit margin Profit after financial items as a percentage of net sales for the period.
Rate of capital turnover Net sales divided by average operating capital.
Return on capital employed Profit before tax plus financial expenses as a percentage of average capital employed.
Return on operating capital Operating profit as a percentage of average operating capital.
Return on shareholders’ equity Profit after tax as a percentage of average equity.
Return on total capital Profit before tax plus financial expenses as a percentage of average total assets.
Shareholders’ equity Comprises share capital, other contributed capital, reserves and retained earnings including net profit for the year in the Group. Shareholders’ equity in the Parent Company comprises restricted and non-restricted equity.