Calculating key figures

Key ratios related to CapMan Plc’s financial development  

Return on equity (ROE), %  =    Profit or loss / (Shareholders' equity + non-controlling interests (average)) x 100
Return on investment (ROI), % = (Profit/loss + interest expenses and other financial expenses) / (Balance sheet total - non-interest bearing debts (average)) x 100
Equity ratio, % = (Shareholders' equity + non-controlling interests) / (Balance sheet total - advances received) x 100
Net gearing, % =  Net interest-bearing liabilities / Shareholders' equity x 100

 

Key ratios related to CapMan Plc’s share

Earnings per share (EPS) = (Profit/loss for the financial year - hybrid loan interest) / Share issue adjusted number of shares (average)
Shareholders' equity per share = Shareholders' equity / Share issue adjusted number of shares at the end of the financial year
Dividend per share = Dividend paid in the financial year / Share issue adjusted number of shares at the end of the financial year
Dividend per earnings, % = Dividend/share / Earnings/share x 100

  

 

 Accounting principles applied by CapMan Plc Group are presented in their entirety in the Company’s Annual Reports.