The key figures presented below are central in order to understand and evaluate AddLifes business and financial position. The key figures are presented in the Multi-year overview and commented in the administration report. The key figures that are the financial targets are commented in the section "Financial targets".
| Return on equity | |||
|---|---|---|---|
| Profit/loss after tax attributable to shareholders, as a percentage of shareholders' proportion of average equity. | |||
| Return on equity measures from an ownership perspective the return that is given on the owners' invested capital. | |||
| 2022 | 2021 | ||
| Profit/loss for the period | 483 | 721 | |
| Average equity | 4,627 | 3,091 | |
| Return on equity | 483/4,627=10% | 721/3,091=23% | |
| Return on working capital (P/WC) | |||
| EBITA in relation to average working capital. | |||
| P/WC is used to analyse profitability and encourage high EBITA earnings and low working capital requirements. | |||
| 2022 | 2021 | ||
| Operating profit before amortization of intangible assets EBITA, P | 1,221 | 1,273 | |
| Average working capital, WC | 2,008 | 1,347 | |
| P/WC | 1,221/2,008=61% | 1,273/1,347=95% | |
| Return on capital employed | |||
| Profit after net financial items plus interest expenses plus/minus exchange rate fluctuations in percent of average capital employed. | |||
| 2022 | 2021 | ||
| Profit/loss before taxes according to the income statement | 602 | 927 | |
| Interest expenses note 12 (+) | 112 | 57 | |
| Net exchange rate fluctuations, note 12 | 88 | 10 | |
| Profit after net financial items plus exchange rate fluctuations | 802 | 994 | |
| Capital employed yearly average | 10,080 | 8,509 | |
| Return on capital employed | 802/10,080=8% | 994/8,509=12% | |
| EBITDA | |||
| Operating profit before depreciation and amortization of intangible assets and property, plant and equipment. | |||
| EBITDA is used to analyse profitability generated by operational activities. | |||
| 2022 | 2021 | ||
| Profit/loss according to the income statement | 808 | 996 | |
| Depreciation property, plant and equipment according to Note 16 (+) | 309 | 201 | |
| Amortisation intangible assets according to Note 15 (+) | 413 | 277 | |
| Operating profit before depreciation and amortisation, EBITDA | 1,530 | 1,475 | |
| EBITA | |||
| Operating profit before amortization of intangible assets. | |||
| EBITA is used to analyse profitability generated by operational activities. | |||
| 2022 | 2021 | ||
| Profit/loss according to the income statement | 808 | 996 | |
| Amortisation intangible assets according to Note 15 (+ | 413 | 277 | |
| Operating profit before amortization of intangible assets | 1,221 | 1,273 | |
| EBITA margin | |||
| EBITA in percentage of net sales. | |||
| EBITA margin is used to analyse asset-creating generated from operational activities. | |||
| 2022 | 2021 | ||
| Operating profit before amortization of intangible assets | 1,221 | 1,273 | |
| Net sales according to the income statement | 9,084 | 7,993 | |
| EBITA margin | 1,221/9,084=13.4% | 1,273/7,993=15.9% | |
| Equity per share | |||
| Shareholders' proportion of equity divided by the number of shares outstanding at the end of the reporting period. | |||
| 2022 | 2021 | ||
| Shareholders' proportion of equity according to the balance sheet | 4,968 | 4,285 | |
| Number of shares outstanding at the end of the reporting period, 000 | 121,836 | 121,953 | |
| Equity per share | 4,968/121,836=40.76 | 4,285/121,953=35.14 | |
| Cash flow per share | |||
| Cash flow from operating activities. divided by the average number of shares. | |||
| 2022 | 2021 | ||
| Cash flow from operating activities | 909 | 1,010 | |
| Average number of shares | 121,779 | 119,418 | |
| Cash flow per share | 909/121,779=7.46 | 1,010/119,418=8.46 | |
| Net debt/equity ratio | |||
| Financial net liabilities in relation to shareholders’ equity. | |||
| Net debt/equity ratio is used to analyse financial risk. | |||
| 2022 | 2021 | ||
| Financial net liabilities | 5,410 | 3,870 | |
| Equity according to balance sheet | 4,971 | 4,291 | |
| Net debt/equity ratio | 5,410/4,971=1.1 | 3,870/4,291=0.9 | |
| Earnings per share (EPS) | |||
| Shareholders' proportion of profit/loss for the year in relation to the average number of shares outstanding. | |||
| 2022 | 2021 | ||
| Shareholders' proportion of profit for the year according to the income statement | 480 | 719 | |
| Average number of shares | 121,779 | 119,418 | |
| Earnings per share (EPS) | 480/121,779=3.96 | 719/119,418=6.03 | |
| Profit growth EBITA | |||
| This year’s EBITA decreased by previous year’s EBITA divided by previous year’s EBITA. | |||
| Earnings growth EBITA is used to analyse asset-creating generated from operational activities. | |||
| 2022 | 2021 | ||
| Operating profit before amortisation of intangible assets, EBITA (+) | 1,221 | 1,273 | |
| Previous year’s operating profit before amortization of intangible assets, EBITA (-) | -1,273 | -802 | |
| Earnings growth EBITA | -52 | 471 | |
| Profit growth EBITA | -52/1,273=-4% | 471/802=59% | |
| Financial net liabilities | |||
| Interest-bearing liabilities and interest-bearing provisions less cash and cash equivalents. | |||
| Net debt is used to monitor debt development and analyse financial leverage and any necessary refinancing. | |||
| According to balance sheet | 2022 | 2021 | |
| Non-current interest-bearing liabilities | 2,969 | 788 | |
| Provisions for pensions | 60 | 82 | |
| Interest-bearing provisions | 134 | 32 | |
| Current interest-bearing liabilities | 2,623 | 3,314 | |
| Interest-bearing liabilities and provisions. | 5,786 | 4,216 | |
| Cash and equivalents (–) | -376 | -345 | |
| Financial net liabilities | 5,410 | 3,870 | |
| Financial net liabilities/EBlTDA | |||
| Financial net liabilities divided by EBITDA. | |||
| Financial net liabilities compared with EBITDA provides a key financial indicator for financial net liabilities in relation to cash-generated operating profit; i.e., an indication of the ability of the business to pay its debts. This measure is generally used by financial institutions as a measure of creditworthiness. | |||
| 2022 | 2021 | ||
| Financial net liabilities | 5,410 | 3,870 | |
| Operating profit before depreciation and amortisation, EBITDA | 1,530 | 1,475 | |
| Financial net liabilities/EBlTDA | 5,410/1,530=3.5 | 3,870/1,475=2.6 | |
| Interest coverage ratio | |||
| Operating profit before depreciation and amortisation(EBITDA) in relation to interest costs. | |||
| 2022 | 2021 | ||
| EBITDA | 1,530 | 1,475 | |
| Interest expenses | 112 | 57 | |
| Interest coverage ratio | 1,530/112=14 | 1,475/57=26 | |
| Working capital | |||
| Sum of inventories and accounts receivable, less accounts payable. Average working capital for the year is used to calculate return on working capital (P/WC). | |||
| Working capital is used to analyse how much working capital is tied up in the business. | |||
| 2022 | 2021 | ||
| Inventories yearly average (+) | 1,543 | 1,032 | |
| Accounts receivable yearly average (+) | 1,321 | 998 | |
| Accounts payable yearly average (-) | -856 | -683 | |
| Working capital, average (WC) | 2,008 | 1,347 | |
| Operating margin | |||
| Operating profit/loss as a percentage of net sales. | |||
| 2022 | 2021 | ||
| Profit/loss according to the income statement | 808 | 996 | |
| Net sales according to the income statement | 9,084 | 7,993 | |
| Operating margin | 808/9,084=8.9% | 996/7,993=12.5% | |
| Equity ratio | |||
| Equity as a percentage of total assets | |||
| The equity ratio is used to analyse financial risk and shows how much of the assets are financed with equity. | |||
| 2022 | 2021 | ||
| Equity according to balance sheet | 4,971 | 4,291 | |
| Total assets according to balance sheet | 13,057 | 10,596 | |
| Equity ratio | 4,971/13,057=38% | 4,291/10,596=40% | |
| Debt/equity ratio | |||
| Interest-bearing liabilities and interest-bearing provisions in relation to equity. | |||
| According to balance sheet | 2022 | 2021 | |
| Non-current interest-bearing liabilities | 2,969 | 788 | |
| Provisions for pensions | 60 | 82 | |
| Interest-bearing provisions | 134 | 32 | |
| Current interest-bearing liabilities | 2,622 | 3,314 | |
| Interest-bearing liabilities and provisions | 5,785 | 4,216 | |
| Equity according to balance sheet | 4,971 | 4,291 | |
| Debt/equity ratio | 5,785/4,971=1.2 | 4,216/4,291=1.0 | |
| Capital employed | |||
| Total assets less non-interest-bearing liabilities and provisions | |||
| According to balance sheet | 2022 | 2021 | |
| Deferred tax liabilities | 459 | 489 | |
| Accounts payable | 957 | 796 | |
| Tax liabilities | 70 | 110 | |
| Other liabilities | 268 | 301 | |
| Accrued expenses and deferred income | 487 | 380 | |
| Provisions | 52 | 10 | |
| Non-interest-bearing liabilities and provisions | 2,293 | 2,087 | |
| Total assets according to balance sheet | 13,057 | 10,596 | |
| Capital employed | 13,057-2,293=10,764 | 10,596-2,087=8,509 | |
| Profit margin | |||
| Profit before taxes in percentage of net sales | |||
| 2022 | 2021 | ||
| Profit/loss before taxes according to the income statement | 602 | 927 | |
| Net sales according to the income statement | 9,084 | 7,993 | |
| Profit margin | 602/9,084=6.6% | 927/7,993=11.6% | |
Latest updated: 4/28/2023 11:44:25 AM by Eva Berger