
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 indicators | Explanation | Definition | Calculation, 2024 |
---|---|---|---|
Key performance indicators | Explanation | Definition | Calculation, 2024 |
Growth | |||
Organic growth, % | The company’s capacity to grow with existing resources | Change in net sales in local currency compared with year-before period, excluding acquired companies | 196,3/4,088,3=4,8 |
Acquired growth, % | The company’s capacity to grow with acquisitions | Change in net sales in local currency in acquired companies, compared with year-before period | 158,2/=4 088,3=3,9 |
Currency effect, % | The company’s growth due to currency | Change in net sales attributable to currency effects | –12,0/4,088,3=–0,3 |
Profit/loss | |||
Adjusted EBITA, SEK million | A measure of the company’s operating and underlying profit/loss excluding items affecting comparability | EBITA excluding items affecting comparability | 352,3+10,0=362,3 |
Adjusted EBITA margin, % | Measure of the efficiency in the company | Adjusted EBITA/Net sales | 362,3/4 430,7=8.2 |
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 | 10.0 |
EBITA, SEK million | A measure of operating and cash-generating profit/loss | EBIT with the reversal of acquisition-related items | 288.2+64.1=352.3 |
EBITA margin, % | Measure of the efficiency in the company | EBITA/Net sales | 352,3/4 430,7=8.0 |
Operating profit/loss (EBIT), SEK million | A measure of operating profit/loss excluding financial items, i.e., regardless of debt | EBITA less acquisition-related items | 352.3+64.1=288.2 |
Operating margin, % | Measure of the efficiency in the company | EBIT/Net sales | 288,2/4 430,7=6,5 |
Key performance indicators per employee | |||
Sales per full-year employee, SEK thousand | Measure of the efficiency in the company | Net sales/Number of full-year employees | 4 430,7/3 090=1, 433.9 |
Operating profit/loss per full-year employee, SEK thousand | Measure of the efficiency in the company | Operating profit/Number of full-year employees | 288,2/3 090=93,3 |
Balance sheet | |||
Net indebtedness, SEK million | A measure of the company’s payment capacity and credit risks | Current and non-current interest-bearing liabilities and pension liabilities less cash and cash equivalents | See note above |
Net debt/EBITDA, rolling 12 month, multiple | A measure of the company’s payment capacity and credit risks | Net debt/EBITDA, past 12 months | 601.7/502.4=1.20 |
Equity/assets ratio, % | A measure of the percentage of assets financed with equity | Equity/Total assets | 1 936,8/3 699,0=52,4 |
Equity per share at the end of the period, SEK | A measure of the company’s efficiency and an indication of the share’s value | Equity/number of shares at the end of the period | 1,936.8/22,106,849=87.6 |
Return on equity, % | A measure of the company’s capital efficiency | Profit/loss before tax/Average Equity | 292,4/((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 interest | EBIT 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, SEK | A measure of the company’s efficiency and value creation for the shareholders | – | 4,5*22 106 849=99,5 |
Number of full-year employees, count | A measure of the employees’ total work volume | Total hours in attendance/standard time | – |
Number of employees at end of period, count | A measure of the company’s ability to recruit | The number of employees at the end of the period regardless of degree of employment | – |
Utilisation, % | Measure of the efficiency in the company | Debited time/Total time in attendance | – |