Other financial records
Reconciliation key ratios
| Return on equity | Profit/loss after tax attributable to shareholders, as a percentage of shareholders' proportion of average equity. | ||
|---|---|---|---|
| 30 Sep 23 | 31 Dec 22 | 30 Sep 22 | |
| Profit/loss for the period (roll 12 months) | 295 | 480 | 599 |
| Average equity | 5,083 | 4,627 | 4,449 |
| Return on equity | 295/5,083=6% | 480/4,627=10% | 599/4,449=14% |
| Return on working capital (P/WC) | EBITA in relation to average working capital. | ||
| 30 Sep 23 | 31 Dec 22 | 30 Sep 22 | |
| EBITA | 1,115 | 1,221 | 1,292 |
| Average working capital (WC) | 2,261 | 2,008 | 1,869 |
| P/WC | 1,115/2,261=49% | 1,221/2,008=61% | 1,292/1,869=69% |
| EBITDA | Operating profit before depreciation and amortization | ||
| 30 Sep 23 | 31 Dec 22 | 30 Sep 22 | |
| Operating profit (12 months rolling) | 675 | 808 | 904 |
| Depreciation and amortization | 779 | 722 | 672 |
| EBITDA | 1,454 | 1,530 | 1,576 |
| EBITA | Operating profit before amortization of intangible assets. | ||
| 30 Sep 23 | 31 Dec 22 | 30 Sep 22 | |
| Operating profit (12 months rolling) | 675 | 808 | 904 |
| Amortization of intangible assets | 440 | 413 | 388 |
| EBITA | 1,115 | 1,221 | 1,292 |
| EBITA margin | EBITA in relation to net sales | ||
| 30 Sep 23 | 31 Dec 22 | 30 Sep 22 | |
| EBITA | 1,115 | 1,221 | 1,292 |
| Net sales (12 months rolling) | 9,467 | 9,084 | 8,889 |
| EBITA margin | 1,115/9,467=11.8% | 1,221/9,084=13.4% | 1,292/8,889=14.5% |
| Definitions | |||
| EBITA | Operating profit before amortization of intangible assets. | ||
| EBITDA | Operating profit before depreciation and amortization. | ||
| Equity per share | Shareholders' proportion of equity divided by the number of shares outstanding at the end of the reporting period. | ||
| Cash flow per share | Cash flow from operating activities, divided by the average number of shares. | ||
| Net debt/equity ratio | Financial net liabilities in relation to shareholders’ equity. | ||
| Earnings per share (EPS) | Shareholders' proportion of profit/loss for the year in relation to the average number of shares outstanding. | ||
| Profit growth EBITA | This year’s EBITA decreased by last year’s EBITA divided by last year’s EBITA. | ||
| Financial net liabilities | Interest-bearing liabilities and interest-bearing provisions, less cash and cash equivalents. | ||
| Equity ratio | Equity including non controlling interest share as a percentage of total assets. | ||
| COVID-19 related sales | Big orders of PPE and COVID-19 tests. | ||
The key figures presented above are central in order to understand and evaluate AddLifes business and financial position. The key figures are presented in the “Key financial indicators" table and they are commented on in other parts of interim report. For additional information regarding choosen key ratios, please refer to AddLife's annual report 2022.
The comparison figures for income and expense items relate to values for the period January–September 2022 and for balance sheet items as at 31 December 2022 if nothing else is stated.
Latest updated: 10/25/2023 6:26:13 PM by Alexander Paziraei