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Justification, definition and calculation of key figures

This page explains the key financial figures used by Rejlers, including how they are defined, why they are important, and how they are calculated. These insights provide a clear understanding of the metrics that drive our financial performance.

How We Measure Performance

Key performance indicatorsExplanationDefinitionCalculation, 2024
Growth
Organic growth, %The company’s capacity to grow with existing resourcesChange in net sales in local currency compared with year-before period, excluding acquired companies196,3/4,088,3=4,8
Acquired growth, %The company’s capacity to grow with acquisitionsChange in net sales in local currency in acquired companies, compared with year-before period158,2/=4 088,3=3,9
Currency effect, %The company’s growth due to currencyChange in net sales attributable to currency effects–12,0/4,088,3=–0,3
Profit/loss
Adjusted EBITA, SEK millionA measure of the company’s operating and underlying profit/loss excluding items affecting comparabilityEBITA excluding items affecting comparability352,3+10,0=362,3
Adjusted EBITA margin, %Measure of the efficiency in the companyAdjusted EBITA/Net sales362,3/4 430,7=8.2
Items affecting comparability, SEK millionIt clarifies the development of the underlying operations and improves the comparison between different periodsIncome and expenses that are not expected to arise on a regular basis in operating activities10.0
EBITA, SEK millionA measure of operating and cash-generating profit/lossEBIT with the reversal of acquisition-related items288.2+64.1=352.3
EBITA margin, %Measure of the efficiency in the companyEBITA/Net sales352,3/4 430,7=8.0
Operating profit/loss (EBIT), SEK millionA measure of operating profit/loss excluding financial items, i.e., regardless of debtEBITA less acquisition-related items352.3+64.1=288.2
Operating margin, %Measure of the efficiency in the companyEBIT/Net sales288,2/4 430,7=6,5
Key performance indicators per employee 
Sales per full-year employee, SEK thousandMeasure of the efficiency in the companyNet sales/Number of full-year employees4 430,7/3 090=1, 433.9
Operating profit/loss per full-year employee, SEK thousandMeasure of the efficiency in the companyOperating profit/Number of full-year employees288,2/3 090=93,3
Balance sheet
Net indebtedness, SEK millionA measure of the company’s payment capacity and credit risksCurrent and non-current interest-bearing liabilities and pension liabilities less cash and cash equivalentsSee note above
Net debt/EBITDA, rolling 12 month, multipleA measure of the company’s payment capacity and credit risksNet debt/EBITDA, past 12 months601.7/502.4=1.20
Equity/assets ratio, %A measure of the percentage of assets financed with equityEquity/Total assets1 936,8/3 699,0=52,4
Equity per share at the end of the period, SEKA measure of the company’s efficiency and an indication of the share’s valueEquity/number of shares at the end of the period1,936.8/22,106,849=87.6
Return on equity, %A measure of the company’s capital efficiency Profit/loss before tax/Average Equity292,4/((1 936,8+1 801,8)/2)=15,6
Return on capital employed, %A measure of the company’s financing through equity and other capital subject to interestEBIT including financial income/Average capital employed (=Equity including interest-bearing liabilities)(288,2+53,1)/(1 936,8+601,7)=13,4
Other
Dividend per share, SEKA measure of the company’s efficiency and value creation for the shareholders–4,5*22 106 849=99,5
Number of full-year employees, countA measure of the employees’ total work volumeTotal hours in attendance/standard time–
Number of employees at end of period, countA measure of the company’s ability to recruitThe number of employees at the end of the period regardless of degree of employment–
Utilisation, %Measure of the efficiency in the companyDebited time/Total time in attendance–