Dividend
That part of profit paid out to shareholders.
DSO (DAYS SALES OUTSTANDING)
Measure of the age of trade receivables; expressed as the average number of days that receivables are outstanding.
EBITA
(Earnings before interest, taxes and amortisation). Operating result before amortisation.
EBITDA
Operating result before depreciation and amortisation.
Financial derivatives
Financial instruments to cover financial risks. The value is derived from the development of the underlying value such as interest or foreign currency.
Gross margin
Gross profit as a percentage of revenue.
Gross profit
Total operating income minus direct costs.
IFRS
International Financial Reporting Standards.
Net financial debt
Interest bearing debt minus cash and cash equivalents.
Net profit
Result attributable to shareholders.
Operating cash flow
Cash flow from operating activities including income tax. For components we refer to statement of cash flows in the financial statements.
Operating expenses
Selling, general and administrative expenses and other income and expense.
Operating income
Income before financing expenses and taxes
Operating margin
Operating income as percentage of net revenue.