Explanations Financial Figures

 

Order income Total value of all orders (minus cancellations) placed with the company by their customers in the corresponding accounting period.
Cashflow Any excess of receipts over payments for a company, which is variably determined depending on the size of the payments under consideration.
EBIT Abbreviation for earnings before interest and taxes and/or EBITDA ./. depreciation of tangible and intangible assets.
EBITDA Abbreviation for earnings before interest, taxes, depreciation and amortisation or overall performance + other operating performance ./. material costs ./. personnel costs ./. other operating expenses.
EVA® Abbreviation for Economic Value Added®. Indicator used in the context of a comprehensive performance measurement and value creation concept.
Equity ratio Calculated as the ratio of total equity to total assets.
EPS Abbreviation for earnings per share, calculated by dividing the annual net income of the company by the number of shares.
Free Float Proportion of the share capital not in the permanent possession of specific shareholders, but that are in free float.
Investment ratio The ratio of investments made to generated EBITDA.
Cash flow statement Analysis of the development of liquid funds/flow of payments under consideration of the source and use of funds.
NOPAT Abbreviation for Net Operating Profit After Taxes. This key figure provides the net profit based on the premise of complete equity financing.
Net Gearing Interest-bearing liabilities after allowing for liquid assets and short-term financial assets.
Net gearing ratio The ratio of interest-bearing liabilities after allowing for liquid assets and short-term financial assets to equity.
Provisions Payments or depreciation in value for later periods recognised as expenditure in the accounting period, the level and/or time of which is not fixed on the reporting date, but which is reasonably certain to occur.
Cost-of-sales method Procedure for the income statement to determine the success of the relevant period, whereby expenses are split into functional areas (manufacturing, administration, sales). The sales revenue is only set against the manufacturing costs that were responsible for the sales.
WACC Abbreviation for Weighted Average Cost of Capital.
Working capital The sum of the inventories and trade receivables from operating activities less short-term vendor liabilities.