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Capital turnover
Formula: Revenue as a percentage of total assets, year-end.
Capital employed
Formula: Total liabilities and equity less non-interest bearing liabilities.
Cash flow per share
Formula: Cash flow from operating activities divided by average number of shares.
Dividend per share
Shows the amount of dividend paid out per share.
Formula: (Dividend rate * nominal value of share)/100.
Dividend yield
Shows the amount of dividend in proportion to a share's market price. The price used is usually the market price at the end of the period under review, for example the end of a financial year.
Formula: 100 x Dividend per share / Share price at the close of the period.
Earnings per share (EPS)
Formula: Profit after tax and minority interest / Average number of shares.
Equity per share
Shows how much of a company's equity one share represents. If the market price is greater than the equity per share, the market believes that the company will generate extra value.
Formula: Equity / Number of shares at the close of the period
Interest-bearing net cash
Formula: Cash – holdings of treasury shares – interest-bearing debt.
Market capitalisation
Total market value of the company on the stock exchange.
Formula: Total number of shares multiplied by the official price quoted on the Copenhagen Stock Exchange.
Net asset value per share
Formula: Equity excl. minority interests, divided by number of shares
Net profit ratio
Formula: Profit from operations as a percentage of revenue.
P/E
Price/earnings ratio
Shows a share's market price in proportion to its earnings. Calculated by dividing the share price by the reported or forecast annual earnings per share. For an investor this means that, if the P/E ratio is 10, the price is equivalent to ten years' earnings. The figure illustrates expectations of future company growth. In comparisons, it is best used for companies operating in the same field.
Formula: The official price quoted on the Copenhagen Stock Exchange divided by net profit.
Return on assets
Formula: Profit from operations plus financial income as a percentage of average capital employed.
Return on equity
Formula: Profit after tax and minority interests as a percentage of average equity excl. minority interests.
Solvency ratio
Formula: Equity excl. minority interests, year-end as, a percentage of liabilities and equity, year-end.
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