Definitions of the financial statement ratios
| Definitions of the financial statement ratios | ||
| Financial statement ratios by ratio categories | Definitions | Supplementary definitions |
| 3.2.1 Liability structure | ||
| Capital ratio | Capital and reserves * 100 / Balance sheet total | |
| Risk capital ratio | Risk capital * 100 / Balance sheet total | Risik capital = Capital and reserves + provisions for social costs + other long-term provisions and accrued liabilities |
| Provisions as a percentage of balance sheet total | Provisions * 100 / Balance sheet total | Provisions = Provisions for social costs + all other provisions |
| Bank loans as a percentage of balance sheet total | Bank loans * 100 / Balance sheet total | |
| Debt ratio | Trade creditors * 100 / Balance sheet total | Trade creditors = Trade creditors + notes payable |
| 3.2.2 Asset structure | ||
| Tangible fixed assets as a percentage of balance sheet total | Tangible fixed assets * 100 / Balance sheet total | |
| Financial fixed assets as a percentage of balance sheet total | Financial assets * 100 / Balance sheet total | |
| Current assets as a percentage of balance sheet total | Current assets * 100 / Balance sheet total | |
| Inventories as a percentage of balance sheet total | Inventories * 100 / Balance sheet total | |
| Trade debtors as a percentage of balance sheet total | Trade debtors * 100 / Balance sheet total | |
| Cash at bank and in hand and short-term investments as a percentage of balance sheet total | Cash at bank and in hand and short-term investments* 100 / Balance sheet total | Cash at bank and in hand and short-term investments = Other current assets + cash at bank and in hand |
| 3.2.3 Profitability | ||
| Gross operating profit as a percentage of net turnover | Gross operating profit * 100 / Net turnover | |
| Net operating profit as a percentage of net turnover | Net operating profit * 100 / Net turnover | |
| Financial income net of charges as a percentage of net turnover | Financial income net of charges * 100 / Net turnover | |
| Net operating profit as a percentage of balance sheet total | Net operating profit * 100 / Balance sheet total | |
| Profit or loss on ordinary activities before taxes as a percentage of equity | Profit or loss on ordinary activities before taxes * 100 / Capital and reserves | |
| Profit on sales | Profit or loss on ordinary activities before taxes * 100 / Net turnover | |
| Adjusted profit on sales | Adjusted profit or loss on ordinary activities before taxes * 100 / Net turnover | Adjusted profit or loss on ordinary activities before taxes = Profit or loss on ordinary activities before taxes + total of all imputed values |
| 3.2.4 Expenses | ||
| Material costs as a percentage of net turnover | Material costs * 100 / Net turnover | |
| Staff costs as a percentage of net turnover | Staff costs * 100 / Net turnover | |
| Labor costs as a percentage of net turnover | Labor costs * 100 / Net turnover | Labor costs = Staff costs + imputed entrepreneur’s remuneration |
| Interest and similar charges as a percentage of net turnover | Interest and similar charges * 100 / Net turnover | |
| 3.2.5 Self-financing and investment | ||
| Cash flow as a percentage of net turnover | Cash flow * 100 / Net turnover | Cash flow = Profit or loss on ordinary activities before taxes + value adjustments on intangible and tangible fixed assets + value adjustments on other financial fixed assets and current investments + provisions for social costs - provisions for social costs of the previous year + other long-term provisions - other long-term provisions of the previous year |
| Adjusted cash flow as a percentage of net turnover | Adjusted cash flow * 100 / Net turnover | Adjusted cash flow = Profit or loss on ordinary activities before taxes -/+ imputed values + value adjustments on intangible and tangible fixed assets + value adjustments on other financial fixed assets and current investments + provisions for social costs - provisions for social costs of the previous year + other long-term provisions - other long-term provisions of the previous year - imputed entrepreneur’s remuneration |
| Cash flow as a percentage of debt | Cash flow * 100 / Debt | Cash flow = Profit or loss on ordinary activities before taxes + total of imputed values + value adjustments on intangible and tangible fixed assets + value adjustments on financial fixed assets and investments in current assets + provisions for social costs - provisions for social costs of the previous year + other long-term provisions - other long-term provisions of the previous year Debt = Total capital - capital and reserves - provisions for social costs - other provisions |
| Adjusted cash flow as a percentage of debt | Adjusted cash flow * 100 / Debt | Adjusted cash flow = Profit or loss on ordinary activities before taxes -/+ imputed values + value adjustments on intangible and tangible fixed assets + value adjustments on financial fixed assets and other current investments + provisions for social costs - provisions for social costs of the previous year + other long-term provisions - other long-term provisions of the previous year Debt = Total capital - capital and reserves - provisions for social costs - other provisions - other short-term investments - cash at bank and in hand |
| Self-financing of investments | Cash flow * 100 / Investments | Cash flow = Profit or loss on ordinary activities before taxes + value adjustments on intangible and tangible fixed assets + value adjustments on other financial fixed assets and current investments + provisions for social costs - provisions for social costs of the previous year + other long-term provisions - other long-term provisions of the previous year |
| Investment ratio | Investments * 100 / Net turnover | |
| Reinvestment ratio | Investments * 100 / Value adjustments | Value adjustments = value adjustments on intangible and tangible fixed assets + value adjustments on financial fixed assets and other current investments |
| 3.2.6 Productivity | ||
| Value added as a percentage of net turnover | Value added * 100 / Net turnover | |
| Value added per euro staff costs | Value added / Staff costs | |
| Value added per euro labor costs | Value added / Labor costs | Labor costs = Staff costs + imputed entrepreneur’s remuneration |
| Turnover per euro staff costs | Net turnover / Staff costs | |
| Turnover per euro labor costs | Net turnover / Labor costs | Labor costs = Staff costs + imputed entrepreneur’s remuneration |
| 3.2.7 Turnover | ||
| Asset turnover | Net turnover / Assets | |
| Receiveables turnover | Trade debtors * 100 / Net turnover | |
| Payables turnover | Trade creditors * 100 / Net turnover | Trade creditors = Trade creditors + notes payable |
| Operating working capital as a percentage of net turnover | Operating working capital * 100 / Net turnover | Operating working capital = Inventories + trade debtors - (trade creditors + notes payable) |
| 3.2.8 Liquidity | ||
| Working capital ratio | Current assets / Short-term liabilities | |