| Operating margin (EBITDA) | = | Operating profit before special items, depreciation and amortisation (EBITDA) x 100
Net sales |
| Operating margin (EBITA) | = | Operating profit before special items and amortisation of goodwill (EBITA) x 100
Net sales |
| Return on average invested capital (ROAIC) | = | Operating profit x 100
Average invested capital |
| Return on average capital employed (ROACE) | = | Operating profit before special items and amortisation of goodwill (EBITA) x 100
Average invested capital, accumulated amortised goodwill added |
| Return on average operating net assets | = | Operating profit before special items and amortisation of goodwill (EBITA) x 100 (ROAONA)
Average invested capital excluding goodwill |
| Return on average equity | = |
Danisco’s share of profit on ordinary activities x 100 Average equity |
| Solvency ratio | = | Equity x 100
Assets |
| Basic earnings per share (EPS) | = | Danisco’s share of profit on ordinary activities
Average number of shares * |
| Diluted earnings per share (DEPS)** | = | Danisco’s share of profit on ordinary activities
Diluted average number of shares * |
| Diluted earnings per share, amortisation of goodwill added (DEPSAA)** | = | Danisco’s share of profit on ordinary activities, amortisation of goodwill added
Diluted average number of shares * |
| Diluted cash flow per share** | = | Cash flow from operating activities
Diluted average number of shares * |
| Diluted net asset value per share** | = | Equity
Diluted number of shares at year-end * |
| Diluted market price/net asset value** | = | Diluted market value
Equity |
| Price/earnings | = | Market price per share
Basic earnings per share (EPS) |
| Pay-out ratio | = | Dividend x 100
Danisco’s share of profit on ordinary activities |
| Invested capital | = | Working capital, intangible fixed assets, tangible fixed assets, other provisions and participating interests in associated undertakings whose results are included in operating profit. |
EPS = Basic earnings per share
DEPS = Diluted earnings per share
DEPSAA = Diluted earnings per share, amortisation of goodwill added
ROAIC = Return on average invested capital
ROACE = Return on average capital employed
ROAONA = Return on average operative net assets
* Excluding own shares
** The effect of Danisco’s programmes for share options and warrants has been included in the diluted values.
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