|Interim information||Annual information|
|3 months||6 months||9 months||12 months|
|2020||FSH||FS FSH MS IRe||FSH||AAI RR FSH ACR|
|2019||FSH||FS FSH MS IRe||FSH||AAI MS FSH ACR|
|2018||FSH||FS FSH MS IRe||FSH||AAI MS FSH ACR|
|2017||FSH||FS FSH MS IRe||FSH||AAI MS FSH ACR|
|2016||FSH||FS FSH MS IRe||FSH||FSH||AAI MS FSH ACR|
|2015||FS FSH MS||FS FSH MS IRe||FS FSH MS||FSH||AAI MS|
|2014||–||IR FSH MS||FS FSH MS||FS FSH (EUR) FSH (LTL) MS||AAI MS|
IR – interim result (together with financial statements and interim report)
FS – financial statements
MS – management statement
IRe – interim report (since year 2021 interim report for 6 months together with management statement and interim results)
AAI – annual audited information (since year 2020 together with management statement)
FSH – fact sheet
ACR – audit committee report (since year 2016)
RR – remuneration report (since year 2020)
In according with the guidelines on Alternative Performance Indicators which were published by the European Securities and Markets Authority in 2015 and came into force on 3 July 2016, the Company provide definitions and formulas (below) of the company’s operating and financial indicators.
The Company’s performance and financial indicators are used to evaluate the Company’s financial position or status. For these indicators, the Company’s investor can obtain additional information to help understand the Company’s financial position and strategy.
Dividend yield = The set value of dividends paid per share for the last financial year / The price per share at the end of a financial period
This is a particularly an important valuation measure for investors seeking regular income. The higher the yield, the higher the payout for the shareholder compared to the price of the share.
Book value per share = The Group’s equity / The number of shares, excluding the Group’s own shares, at the end of a financial period
The book value per common share indicates the euro value remaining for common shareholders after all assets are liquidated and all debtors are paid.
Price to Book ratio = The share price at the end of a financial period / The book value per share
Price-to-book ratio compares a firm’s market to book value by dividing price per share by book value per share. This shows how the valuation is covered by equity.
Dividends/Net profit = Ratio between the dividends allocated at the ongoing year for the year before / Ongoing year net profit of the Company
The dividend payout ratio is the ratio of the total amount of dividends paid out to shareholders relative to the net income of the company. It is the percentage of earnings paid to shareholders in dividends.
Return on Equity (ROE) (measured in percentage terms) = Net income / Average equity for a financial period
Return on equity excludes debt in the denominator and compares net profit for the period with total average shareholders’ equity. It measures the rate of return on shareholders’ investment and is, therefore, useful in comparing the profitability of the Group with its competitors.
Average equity = (The beginning equity for the financial period + The ending equity for the financial period) / 2
Return on Assets (ROA) (measured in percentage terms) = Net income / Average total assets for a financial period
Return on assets (ROA) is an indicator of how profitable a company is relative to its total assets. ROA gives a manager, investor, or analyst an idea as to how efficient a company’s management is at using its assets to generate earnings.
Average total equity = (The beginning total assets for the financial period + The ending total assets for the financial period) / 2
Liquidity ratio = Current assets / Current liabilities
Liquidity ratio is a financial metric used to determine a debtor’s ability to pay off current debt obligations without raising external capital.
Operating profit margin (measured in percentage terms) = Operating profit / Sales
Operating margin measures how much profit a company makes on a euro of sales, after paying for variable costs of production such as wages and raw materials, but before paying interest or tax. It is calculated by dividing a company’s operating profit by its net sales.
Pretax profit margin (measured in percentage terms) = Pretax profit / Sales
The pretax profit margin is the ratio of a company’s pre-tax earnings to its total sales. The higher the pretax profit margin, the more profitable the company.
Operating profit excluding revaluation of investment property margin (measured in percentage terms) = (Operating profit – The net gain from fair value adjustments on investment property) / Sales
Operating profit excluding revaluation of investment property margin measures how much profit a company makes on a euro of sales, after paying for variable costs of production such as wages and raw materials, but before paying interest or tax and excluding effects of investment property revaluation. It is calculated by dividing a company’s operating profit by its net sales.
Price earnings ratio (P/E) = The share price at the end of a financial period / Earnings per share (EPS)
To determine the P/E value, one simply must divide the current stock price by the earnings per share (EPS). It is used to compare a company against its own historical record or to compare aggregate markets against one another or over time.
Net profitability (expressed in percentage terms) = Net profit / Sales
The net profitability is equal to how much net income or profit is generated as a percentage of revenue. It illustrates how much of each euro in revenue collected by a company translates into profit.
EBITDA (earnings before interest tax depreciation and amortization) profitability (expressed in percentage terms) = (Operating profit – Net profit from a revaluation of investment assets + Depreciation and amortization) / Sales
Earnings before interest tax depreciation and amortization as a percentage of revenue.EBITDA margin can provide an investor, business owner or financial professional with a clear view of a company’s operating profitability and cash flow.