Calculation Formulas Investors Financial information Calculation Formulas Investors Investors NoHo Partners as an investment Strategy Operating model Market environment CEO’s Review Profit guidanceReports and Presentations Other MaterialsShare information Major shareholders Management ownership Dividend Flagging notifications Consensus estimates Analysts Managers’ transactionsFinancial information Long-term financial targets Risks and uncertainties IFRS 16 liabilities Calculation FormulasCorporate Governance Annual General Meeting Board of Directors Board Committees Board authorisations CEO Executive Team Remuneration Risk Management Insider Administration Audit Articles of Association Code of ConductInvestor calendar and events Capital Markets Day 2024Investor services Disclosure Policy Key figures required by IFRS standards Earnings per share Parent company owners’ share of result of the financial period / Average number of shares Earnings per share (diluted) Parent company owners’ share of result of the financial period / Diluted average number of shares Alternative performance measures NoHo Partners presents certain comparable financial key figures (alternative performance measures) that are not included in the IFRS standards. The alternative performance measures presented by NoHo Partners should not be reviewed separately from the corresponding IFRS key figures and should be read together with the most closely corresponding IFRS key figures. Return on equity, % Result of the financial period (result attributable to the owners of the parent + result attributable to NCIs) / Equity on average (attributable to owners of the company and NCIs) x 100 Equity ratio, % Equity (attributable to owners of the company and NCIs) / (Total assets – advances received) x 100 Adjusted equity ratio, % Equity (attributable to owners of the company and NCIs) / (Total assets – advances received – liabilities according to IFRS 16) x 100 Return on investment, % (Result of the financial period before taxes + finance costs) / (Equity (attributable to owners of the company and NCIs) + interest-bearing financial liabilities on average) x 100 Interest-bearing net liabilities (Interest-bearing liabilities – non-current interest –bearing) / (Receivables – cash and cash equivalents) x 100 Interest-bearing net liabilities excluding IFRS 16 Interest-bearing liabilities without IFRS 16 liabilities – non-current interest-bearing receivables – cash and cash equivalents Gearing ratio, % Interest-bearing net liabilities / Equity (attributable to owners of the company and non-controlling interests) x 100 Gearing ratio, % excluding IFRS 16 Interest-bearing net liabilities excluding IFRS 16 / (Equity (attributable to owners of the company and NCIs) – depreciations, amortisations, lease costs and finance costs recorded in the income statement with regard to IFRS 16) x 100 Personnel expenses, % (Employee benefits + leased labour) / Turnover x 100 Material margin, % (Turnover – raw materials and consumables) / Turnover x 100 Adjusted net finance costs Financial income – finance costs (adjusted by acquisition-related entries in accordance with the IFRS standards, the exchange rate differences of financial items and entries related to Eezy Plc shares) Equity excluding IFRS 16 impact Equity adjusted by cumulative IFRS 16 bookings related to the income statement Operational EBITDA EBIT + depreciation and impairment – share of associated company’s result – adjustment of IFRS 16 lease expenses to cash flow based Ratio of net debt to operational EBITDA Interest-bearing net liabilities adjusted for IFRS 16 lease liability / Operational EBITDA (last 12 months)
