1. Net margin %
Net margin is a formula used to calculate the percentage of profit a company produces from its total revenue.
Profit-/loss after financial items / Net Sales + Change in inventories of work in progress + Work performed by its own use and capitalized + Other operating incomes) * 100
2. Gross profit margin %
Gross profit margin is a measure of profitability where it shows the percentage of revenue that exceeds the cost of goods sold.
Functional financial statements; Gross profit loss / Net Sales
Cost-oriented financial statements; (Net Sales - Raw material and consumables - Goods for resale)/Net Sales
3. Operating margin %
Operating margin is a measure of a company's profitability, and an indicator of how well it is being managed and how risky it is.
Operating profit-/loss / Net Sales
4. Risk buffer %
Risk buffer is the difference (in percentage) between return on total capital and debt interest. The key figure indicates whether the company's return on total capital exceeds the company's debt interest rate or not.
[(Operating profit-/loss + Other financial incomes+ Financial internal (group) income + External interest income +Result from participations in group/associated companies) / Total assets)] -
[(Interest expenses, external + Interest expenses, internal (group) + Other financial costs) / (Total long-term debts + Total current liabilities + (Current corporate tax for the financial year * Untaxed reserves))]
5. Return on equity (%)
Return on equity is a measure of the profitability of a business in relation to the equity.
Profit-/loss after financial items / Total equity + ((1- Current corporate tax for the financial year) * Untaxed reserves)
6. Return on total capital (%)
Return on total capital is a profitability ratio that measures profit earned by a company using both its debt and equity capital.
(Profit-/loss after financial items + Other financial costs + Interest expenses (external) + Interest expenses internal (group)) / Total assets
7. Rate of return (times)
Rate of return is the net gain or loss on an investment over a specified time period.
(Operating profit-/loss + Other financial incomes + External interest income + Financial internal (group) income ) / (Other financial costs + Interest expenses (external) + Interest expenses internal (group)
8. Return on working capital (%)
Return on working capital compares the earnings for a measurement period to the related amount of working capital.
(Operating profit-/loss + Interest expenses, external + Interest expenses, internal (group) + Other financial costs) / (Total assets - Total current liabilities - (Untaxed reserves * Current corporate tax for the financial year) - Appropriations)
9. Return on operational capital (%)
Return on operational capital is a measure of the profitability and value-creating potential of companies after taking into account the amount of initial capital invested.
[((Current assets - Total current liabilities) * 100) / (Net Sales + Change in inventories of work in progress + Work performed by its own use and capitalized + Other operating incomes)] / (Total fixed assets + Current assets + Accounts receivable (trade) - Accounts payable (trade) - Total current liabilities)
10. Current Ratio (%)
Current Ratio is a liquidity ratio that measures a company's ability to pay short-term obligations.
(Current assets - Inventories) / Total current liabilities
11. Balance liquidity (%)
Balance liquidity is a measure of the ability of a debtor to pay their debts as and when they fall due.
Current assets / Total current liabilities
12. Working capital (KSEK)
Working capital is the capital available to a company for day-to-day operations.
((Current assets - Total current liabilities)* 12) / Number of accounts months
13. Cash ratio %
Cash ratio measures the liquidity of the company such that a company could cover its debts using immediately accessible assets. Values less than 1 are companies which would be unable to cover the cost of debts using cash. As the ratio grows in favour of liabilities (closer to 0) the higher the risk of failure, this is because companies are unable to cover outstanding debts in the immediate short term.
(Cash and bank balances + Short investments) / Total current liabilities
14. Equity Ratio (%)
Equity Ratio is an indicator of the level of leverage used by a company. It measures the proportion of the total assets that are financed by stockholders, as opposed to creditors.
(Total equity + ((1- Current corporate tax for the financial year) * Untaxed reserves)) / Total assets
15. Consolidation (%)
Consolidation is a measure of the value of a company's total assets in relation to its commitments.
(Untaxed reserves + Total equity) / Total assets
16. Average debt/equity ratio (%)
Average debt/equity ratio compares a company's total debt to its total assets.
(Other financial costs+ Interest expenses, external + Interest expenses, internal (group)) /
((Total current liabilities + Total long-term debts) + (Current corporate tax for the financial year * Untaxed reserves))
17. Degree of debt (times)
Degree of debt measure how leveraged a company is, and a company's degree of leverage (that is, its debt load) is often a measure of risk. When the debt ratio is high, the company has a lot of debt relative to its assets.
(Total current liabilities + Total long-term debts) / (Total equity+((1- Current corporate tax for the financial year) * Untaxed reserves))
18. Inventory turnover (times)
Inventory turnover is a ratio showing how many times a company has sold and replaced inventory during a given period.
If both this and last year's financial statements are cost-divided; (Raw material and consumables + Goods for resale) / ((Inventories+ Inventories previous year) / 2)
In other cases; Cost of sold goods / ((Inventories+ Inventories previous year) / 2)
19. Average payment period (days)
Average payment period shows how many days it's on average between billing and payment.
(Accounts receivable (trade) * 365) / (Net Sales * 1.25)
20. Capital turnover (times)
Capital turnover measures how well a company is utilizing its working capital to support a given level of sales.
Net Sales / Total assets
21. Cash flow from operation (%)
Cash flow from operation indicates the amount of money a company brings in from the ongoing regular business activities, such as manufacturing and selling goods or providing a service. Cash flow from operating activities does not include long-term capital expenditures or investment costs, as they may be one time activities.
(Profit-/loss after financial items - Tax + Depreciation and write-downs) / Net Sales
22. Turnover per employee (KSEK)
Turnover per employee is often used to assess the effectiveness of a company.
Net Sales / Number of employees
23. Accounts receivable turnover (times)
Accounts receivable turnover is the number of times per year that a business collects its average accounts receivable. The ratio is intended to evaluate the ability of a company to efficiently issue credit to its customers and collect funds from them in a timely manner.
Net Sales / Accounts receivable (trade)