Estimated total sales of Björn Borg products at the consumer level, excluding VAT, based on reported wholesale sales. Purpose: Shows the sales trend measured as retail value excluding VAT.
Total assets less non-interest-bearing liabilities and provisions. Purpose: Capital employed measures capital use and efficiency.
COMPARABLE STORE SALES
Sales for own stores that were also open in the previous period. Purpose: To obtain comparable sales between periods for own stores.
EARNINGS PER SHARE (DEFINED ACCORDING TO IFRS)
Profit after tax in relation to the weighted average number of shares during the period. Purpose: This indicator is used to assess an investment from an owner’s perspective.
EARNINGS PER SHARE AFTER DILUTION (DEFINED ACCORDING TO IFRS)
Earnings per share adjusted for any dilution effect. Purpose: This indicator is used to assess an investment from an owner’s perspective.
Equity as a percentage of total assets adjusted for lease liabilities. Purpose: This indicator shows financial risk, expressed as a share of total restricted equity financed by the owners.
GROSS PROFIT MARGIN
Net sales less cost of goods sold divided by net sales. Purpose: Gross margin is used to measure operating profitability.
GROSS PROFIT MARGIN BEFORE ACQUISITIONS
Net sales less cost of goods sold divided by net sales. Purpose: Gross margin before acquisitions is used to measure operating profitability adjusted for acquisition effects.
GROSS PROFIT MARGIN EXCL. CURRENCY EFFECTS
Gross profit margin calculated using year-earlier exchange rates. Purpose: To obtain a currency-neutral gross profit margin.
GROUP NET SALES EXCL. CURRENCY EFFECTS
Net sales calculated using year-earlier exchange rates. Purpose: To obtain comparable and currency-neutral net sales.
Interest-bearing liabilities excluding lease liabilities less investments and cash & cash equivalents. Purpose: Net debt reflects the company’s total debt situation.
NET DEBT TO EBITDA RATIO
Interest-bearing liabilities excluding lease liabilities less investments and cash & cash equivalents divided by operating profit before depreciation/amortization.
Purpose: This indicator shows the company’s ability to pay debts.
NET FINANCIAL ITEMS
Financial income less financial expenses. Purpose: Describes the company’s financial activities.
Operating profit as a percentage of net sales. Purpose: The operating margin is used to measure operating profitability.
Profit before tax plus net financial items. Purpose: This indicator facilitates profitability comparisons regardless of the company’s tax rate and independent of its financing structure.
Profit before tax as a percentage of net sales. Purpose: Profit margin shows the company’s profit in relation to its sales.
RETURN ON CAPITAL EMPLOYED
Profit before tax (per rolling 12-month period) plus financial expenses as a percentage of average capital employed. Purpose: This indicator is the key measure to quantify the return on the capital used in operations.
RETURN ON EQUITY
Profit for the period/year attributable to the Parent Company’s shareholders (for rolling 12 months) according to the income statement as a percentage of average equity. Average equity is calculated by adding equity at January 1 to equity at December 31 and dividing by two.
Purpose: This indicator is used to show, from an ownership perspective, the return generated on the owners’ invested capital.