Share Price EUR 84,10 17:34 GMT 30.09.2014

Glossary

Financial Indicator Definitions

Cash earnings

Sum of profit for the year before depreciation and amortization and before deferred taxes.

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Cash earnings margin

Cash earnings divided by sales.

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EBITDA (Earnings before interest, income taxes, depreciation and amortization)

Profit  before tax excluding net interest income/expenses, the respective profit attributable to non-controlling (minority) shareholders according to IAS 32 as well as depreciation and amortization.

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EBITDA margin

EBITDA divided by sales.

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Employees

Employees at year end, including apprentices and part-time employees on a pro-rata basis.

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Enterprise value

The sum of market capitalization, non-controlling (minority) interests, and net debt (see definition net debt / net liquidity).

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Total equity and non-current liabilities to PPE

The sum of total equity and non-current liabilities divided by property, plant and equipment.

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Total equity to total assets

Total equity divided by total assets.

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Net debt / net liquidity

The sum of interest-bearing current and non-current financial liabilities subtracted by cash and current and non-current securities.

 

In case that the sum of cash and securities exceeds the financial liabilities, a net liquidity exists. An existing net liquidity is not considered for the calculation of the enterprise value.

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Net profit margin

Profit for the year divided by sales.

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Operating margin

Operating profit divided by sales.

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Property, plant and equipment to total assets

Property, plant and equipment divided by total assets.

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Return on assets (ROA)

The sum of profit for the year, interest expense and the respective profit attributable to non-controlling (minority) shareholders according to IAS 32 divided by average total assets.

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Return on capital employed (ROCE)

Profit before tax excluding net interest income/expenses and excluding the respective profit attributable to non-controlling (minority) shareholders according to IAS 32 divided by the sum of average total equity plus average current and non-current interest bearing financial liabilities, average provisions for other non-current liabilities and charges and average obligations with regard to non-controlling (minority) shareholders according to IAS 32, subtracted by average cash and current and non current securities.

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Return on equity (ROE)

Profit for the year divided by average total equity.

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Return on investment (ROI)

The sum of profit for the year, interest expense and the respective profit attributable to non-controlling (minority) shareholders according to IAS 32 divided by the sum of average total equity plus average current and non-current interest-bearing financial liabilities.

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Working capital

The sum of total current assets and non-current securities subtracted by total current liabilities (excluding revolving bank debt).

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