Other financial records

Reconciliation key ratios

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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