Gross margin, % of revenue =
(Revenue - cost of goods sold (COGS)) / Revenue x 100

EBITDA =
Earnings before interest, tax, depreciation and amortization

Operating margin, % of revenue =
Operating profit / Net turnover x 100

Interest-bearing net debts =
Long term loans from credit institutions + Short term loans from credit institutions + subordinate debt - Cash in hand and at bank

Earnings per share =
Net profit for the period / Average number of shares adjusted by share issues

Equity ratio (exluding subordinate loans), % =
(Capital and reserves + capital loans x (1 – tax rate)) / (Total sum of the balance sheet – advances received) x 100

Working capital =
Current assets - Current liabilities

Equity ratio (including subordinate loans), % =
(Capital and reserves + capital loans + depreciation reserve x (1 – tax rate)) / (Total sum of the balance sheet – advances received) x 100