Profitability and Growth

* Operating profit ratio = Operating profit(loss) / Net sales × 100

* Ordinary profit ratio = Ordinary profit(loss) / Net sales × 100

* Net profit ratio = Profit(loss) attributable to owners of parent / Net sales × 100

Efficiency and Soundness

* Return On Assets = Profit(loss) attributable to owners of parent / Total assets(yearly average) × 100

* Return On Equity = Profit(loss) attributable to owners of parent / Net assets excluding Minority interests(yearly average) × 100

* Total assets turnover = Net sales / Total assets(yearly average)

* Equity ratio = Net assets excluding Minority interests / Total assets × 100

* Debt-Equity ratio = Interest-bearing debt / Shareholders' equity

* Interest coverage ratio = Cash flows from operating activities / Interest expenses paid

Performance Indicators

* Earnings(loss) Per Share = Profit(loss) attributable to owners of parent / Average number of shares issued during the period(excluding treasury shares)

* Book-value Per Share = Net assets / Number of shares issued at end of the period(excluding treasury shares)

* Cash Flows Per Share = Cash flows from operating activities / Average number of shares issued during the period(excluding treasury shares)

* Dividends On Equity = Dividend Per Share / Equity (average) ×100

* Payout ratio = Dividend Per Share / Earnings(loss) Per Share

* Price Earnings Ratio = Share price (year-end) / Earnings(loss) Per Share

*  Price Book-value Ratio = Share price (year-end) / Owners' equity per share

* Price Cash Flow Ratio = Share price (year-end) / Cash flows per share

* EV/EBITDA = (Market capitalization + Interest-bearing debt - Cash and deposits) / EBITDA