Key financial ratios and figures Definition/calculation
Total assets Calculated as the total of the Company’s assets at the end of the period.
Equity per share, SEK Calculated as equity divided by the number of shares outstanding at the end of the period.
Net financial items

Net financial items are calculated as financial income less financial expenses. 

Net margin The net margin is calculated as income after financial items divided by net sales.
Sales growth, % Calculated as the difference between net sales for the period and net sales for the preceding period, divided by net sales for the preceding period.
Earnings per share before dilution, SEK Calculated as profit/loss attributable to the Parent Company’s shareholders divided by the weighted average number of shares outstanding over the period.
Earnings per share after dilution, SEK To calculate earnings per share after dilution, the weighted average number of shares outstanding is adjusted for the dilution effect of all potential shares. The Parent Company has a category of potential common shares with a dilution effect: convertible debentures. The convertible debentures are assumed to have been converted into shares and the net profit is adjusted to eliminate interest expenses less the tax effect. Convertible debentures do not give rise to a dilution effect when the interest per share that may be received on conversion exceeds earnings per share before dilution.
Operating margin, % Calculated as operating income divided by net sales.
Operating profit/loss (EBIT) Calculated as net profit/loss for the period before tax, participations in the earnings of associated companies and financial items.
Equity/assets ratio, % Calculated as equity divided by total assets.
Dividend per share, SEK Dividend per share approved by a General Meeting at which the Annual Report for the specified financial year is adopted.