Justification, definition and calculation of key figures

Key performance indicators Justification Definition Calculation 2022
Growth      
Organic growth, % The company's ability to grow with existing resources Change in net sales in local currency, cpw previous year's period, excluding acquired companies 339.5/2,898.7=11.7%
Aquired growth, % The company's ability to grow through acquisition Change in net sales in local currency in acquired companies, cpw previous year's period 214.9/2,898.7=7.4%
Currency effect, %, % The company's currency effect on growth Change in net sales attributable to currency effects 59.9/2,898.7=2.1%
       
Profit      
Adjusted EBITA, SEK million Measures of the company's operating and underlying profit excluding items affecting comparability EBITA excluding items affecting comparability -
Adjusted EBITA margin, % Measures of the efficiency of the company Adjusted EBITA/Net sales -
Items affecting comparability, SEK million It clarifies the development of
the underlying operations and
improves the comparison between
different periods
Income and expenses that are not
expected to arise on a regular basis
in operating activities
-
EBITA, SEK million Measures of operational and cash-generating profit EBIT including all depreciation and acquisition costs 287.3
EBITA margin, % Measures of the efficiency of the company EBITA/Net sales 287.3/3,513.0=8.2%
Operating profit (EBIT), SEK million Measures of operating profit excluding financial items, ie regardless of indebtedness EBITA excluding intangible depreciation and acquisition costs 234.3
Operating margin, % Measures of the efficiency of the company EBIT/Net sales 234.2/3,513.0=6.7%
       
Key figures per employee      
Sales per full-time employee, SEK thousand Measures of the efficiency of the company Net sales/Full-time employee 3,513.0/2,553=1,376.0
Operating profit per full-time employee, SEK thousand Measures of the efficiency of the company Operating profit/Full-time employee 234.3/ 2,553=91.8
       
Balance sheet      
Net indebtedness, SEK million Measures of the company's ability to pay and credit risks Short- and long-term interest-bearing liabilities incl pension liabilities reduced by cash and cash equivalents See above.
Net debt / EBITDA, multiple Measures of the company's ability to pay and credit risks Net debt/EBITDA last 12 month 391.3/416.2=0.94
Equity/assets ratio, % Measure of the share of assets that are financed with equity Equity/Total assets 1,487.1/2,984.4=49.8
Equity per share at the end of the period, SEK Measures of the company's efficiency and indication of the share's value Equity/Number of shares at the end of the period 1 487.1/20,381,849=73.0
Return on equity, % Measures of the company's efficiency of capital Profit before tax/Average Equity 136/((1215,5+1156,2)/2)=11,5%
Return on capital employed, % Measures of the company's financing through equity and other interest-bearing capital EBIT incl financila income/Average capital employed (= Equity incl. Interest-bearing liabilities) 245.8/((1,215.5+1, 487.1)/2)=18.2
       
Other      
Dividend per share, SEK/share Measures of the company's efficiency and value creation for shareholders - -
Number of full-time employees Measures employees' total work volume Total attendance time/Standard time -
Number of employees at end of period Measures of the company's ability to recruit The number of employees at the end of the period, regardless of the degree of service -
Utilisation, % Measures of the efficiency of the company Charged time/ Total attendance time -