Financial definitions

Key financial ratios and figuresDefinition/calculation
Total assetsCalculated as the total of the Company’s assets at the end of the period.
Equity per share, SEKCalculated as equity divided by the number of shares outstanding at the end of the period.
Net financial itemsNet financial items are calculated as financial income less financial expenses. 
Net marginThe 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, SEKCalculated 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, SEKTo 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, SEKDividend per share approved by a General Meeting at which the Annual Report for the specified financial year is adopted.