Number of full-year employees The total number of hours of attendance divided by the normal working time for the particular country.
Return on shareholders’ equity Profit after tax as a percentage of average equity.
Return on operating capital Operating profit as a percentage of average operating capital.
Return on capital employed Profit before tax plus financial expenses as a percentage of average capital employed.
Return on total capital Profit before tax plus financial expenses as a percentage of average total assets.
Gross profit margin Net sales for the period less the cost of goods sold as a percentage of sales.
EBITDA Operating profit excluding depreciation/amortization and impairments.
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.
Equity per share Shareholders’ equity divided by the number of shares on the closing date.
Average shareholders’ equity Equity at the beginning and the end of the fiscal year, divided by two.
Average interest-bearing liabilities Interest-bearing liabilities at the close of every month in the fiscal year, divided by the number of months.
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.
Rate of capital turnover Net sales divided by average operating capital.
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.
Net indebtedness Interest-bearing liabilities less cash and cash equivalents.
Net indebtedness/EBITDA Interest-bearing liabilities divided by EBITDA.
Net debt/equity ratio Interest-bearing liabilities less cash and cash equivalents as a percentage of shareholders’ equity.
Operating capital Total assets less cash and cash equivalents, other interest-bearing assets and non-interest-bearing liabilities.
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.
Interest-coverage ratio Profit before financial items plus financial expenses divided by financial expenses.
Operating margin Operating profit as a percentage of net sales during the period.
Equity/assets Equity as a percentage of total assets.
Capital employed Total assets less non-interest-bearing liabilities including deferred (latent) tax liabilities.
Inventory turnover rate Cost of goods sold divided by average inventory.
Profit margin Profit after financial items as a percentage of net sales for the period.
