Definitions
Cost of services sold: Costs directly related to the delivery of invoiced services and depreciation of machinery and equipment.
Other items: Costs for integration of new contracts and acquisitions and costs for restructuring projects.
EBITA: (Earnings before interest, taxes and amortization); operating income before amortization and impairment of intangible assets.
EBITA excl. other items: (Earnings before interest, taxes and amortization); operating income before amortization and impairment of intangible assets and other items.
EBITDA: (Earnings before interest, taxes, depreciation and amortization); operating income before depreciation amortization of property, plant and equipment and intangible assets.
Operating cash flow: Cash flow from operating activities excluding paid/received interest and paid income tax but including net investments in intangible assets and property, plant and equipment.
Calculating key ratios
Net sales growth: Net sales in the period as a percentage of the previous period’s net sales.
Operating margin (EBIT margin): Operating income as a percentage of net sales.
EBITA margin: EBITA as a percentage of net sales
EBITA margin excl. other items: EBITA excl. other items as a percentage of net sales.
