Justification, definition and calculation of key figures

Key performance indicators Justification Definition Calculation, full year 2021
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 279,3/2366,8=11,8%
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 279,3/2366,8=11,8%
Currency effect, %, % The company's currency effect on growth Change in net sales attributable to currency effects -26/2366,8=-1,1%
       
Profit      
Adjusted EBITA, SEK million Measures of the company's operating and underlying profit excluding items affecting comparability EBITA excluding items affecting comparability 129,7+18,2+34,6=182,5
Adjusted EBITA margin, % Measures of the efficiency of the company Adjusted EBITA/Net sales 182,3/2898,7=6,3%
EBITA, SEK million Measures of operational and cash-generating profit EBIT including all depreciation and acquisition costs 129,7+34,6=164,3
EBITA margin, % Measures of the efficiency of the company EBITA/Net sales 164,3/2898,7=5,7%
Operating profit (EBIT), SEK million Measures of operating profit excluding financial items, ie regardless of indebtedness EBITA excluding intangible depreciation and acquisition costs 129,7
Operating margin, % Measures of the efficiency of the company EBIT/Net sales 129,7/2898,7=4,5%
       
Key figures per employee      
Sales per full-time employee, SEK thousand Measures of the efficiency of the company Net sales/Full-time employee 2898,7/2314=1253
Operating profit per full-time employee, SEK thousand Measures of the efficiency of the company Operating profit/Full-time employee 129,7/2314=56
       
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 245,1+179,8+31,1-151,9=304,1
Net debt / EBITDA, multiple Measures of the company's ability to pay and credit risks Net debt/EBITDA last 12 month 304,1/(129,7+149,4)=1,09
Equity/assets ratio, % Measure of the share of assets that are financed with equity Equity/Total assets 1215,5/2349,7=51,7%
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 1215,5/19,687909=61,7
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) (129+40,4)/(1215,5+245,1+179,8+31,1)=10,3%
       
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 -