Performance indicator |
Calculation
|
| EBIT Margin |
EBIT Margin = EBIT divided by revenue, expressed as a percentage. EBIT is earnings before interest, financial lease charges and tax. It excludes restructuring costs and write-down of investments.
|
| EBITDAF |
EBITDAF = Earnings before interest, financial lease charges, tax, depreciation, amortisation and fair value adjustments for financial instruments. |
| Return on Assets |
Return on Assets = EBIT divided by average total assets, expressed as a percentage. Total Assets include all the assets on the balance sheet.
|
| Return on Equity |
Return on Equity = Net profit after tax (NPAT) divided by average shareholders’ funds, expressed as a percentage. Shareholders’ funds (equity) include share capital and retained earnings.
|
| Equity Ratio |
Equity Ratio = Average shareholders’ funds divided by average total assets.
|
| Current Ratio |
Current Ratio = current assets divided by current
liabilities |
| Net
Gearing Ratio |
Net Gearing Ratio = Interest-bearing liabilities
less cash divided by interest-bearing liabilities less cash plus
shareholders' funds |
